Information for Foreign Candidates
Examination
|| Certification
Notice for Foreign Applicants Regarding a Social
Security Number
Examination
A
foreign Chartered Accountant who desires to sit for the CPA examination
may submit proof of membership in the Institute of Chartered
Accountants or the Association of Chartered Certified Accountants
to meet Colorado's education requirement for the examination.
Foreign candidates for examination who are not members of the Institute of Chartered Accountants or the Association of Chartered Certified Accountants, and who have received their credentials from an institution outside of the United States, are required to have their credentials evaluated by an evaluation service that is a member of the National Association of Credential Evaluation Services, Inc. (NACES), such as the Foreign Academics Credential Service (FACS) or Educational Credential Evaluator, Inc. (ECE). These agencies evaluate the accreditation of the college or university and determine whether the coursework would be equivalent to a concentration in accounting, as specifically defined in Rule 2.4:3.
The results of your transcript/credential evaluation, or photocopy of Certificate of Membership in the Institute of Chartered Accountants or the Association of Chartered Certified Accountants, should be forwarded with your application for the examination.
To obtain applications for the Uniform CPA examination, contact CPA Examination Services, P. O. Box 198469, Nashville, TN 37219-8469 or call 1-800-272-3926 (within the U.S.), or 1-615-880-4250 for applicants calling from outside of the U.S. You may contact the Colorado Coordinator for the CPA Examination, or visit their website at www.nasba.org.
In order to come to Colorado to attend the CPA Exam, you must first apply and be accepted to sit for the CPA Exam. When you send in your application to sit for the CPA Exam to CPAES, be sure to inform them that you are a foreign candidate. CPAES will, in turn, send you a letter that you will need to take to the U.S. Embassy in your country in order for you to obtain permission to come to the U.S. to sit for the CPA Exam in Colorado.
Certification
Experience
is not required to sit for the exam; however, for certification
you need one year of experience under the direct supervision of
a Certified Public Accountant or a Chartered Accountant in public
accounting (required by 12-2-109(1)(a)
and Chapter 4 of the
Rules).
Foreign candidates
applying for certification via education in lieu of experience
(Rule 2.5) are required to have
their credentials evaluated as described above regardless of whether
they are members of the Institute of Chartered Accountants
or the Association of Chartered Certified Accountants. The
applicant should inform the evaluator that the review should be
conducted for qualification under Colorado Rule
2.5 - Education in Lieu of Experience.
Notice
for Foreign Applicants Regarding a Social Security Number
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