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Can you take the US CPA exam without a Social Security Number?

2026-11-03 · 4 minute read · By Binod Raj Singh, CPA

Yes, through several boards. The catch is that sitting the exam and getting the license are separate rules.

Many international candidates never get a US Social Security Number (SSN). The good news is that several state boards let you sit the exam without one. The important detail is that each board writes two sets of rules: one to sit the exam and one to be licensed. A board can drop the SSN for the first and still ask for it in the second.

Boards candidates often look at

• Montana is widely used by international candidates. It does not ask for an SSN, citizenship or residency to sit the exam, and its rules allow 120 semester hours of education to sit.
• Guam and Alaska are also commonly listed as not requiring an SSN to sit.
• Washington comes up often too, but published guides disagree on its current rule. Confirm with the board before you apply.

These rules change. Treat any list, including this one, as a starting point and read the board's own application page.

Check these three things

1. Sitting rulesDoes the board ask for an SSN, citizenship or residency on the exam application?
2. Licensing rulesWill it issue a license without an SSN? Some boards accept a sworn statement instead.
3. International testingDoes it take part in testing abroad? Alabama, Idaho, North Carolina and the Virgin Islands currently do not.

Choosing a board that works for both the exam and the license saves you from transferring your scores later.

Sources. NASBA: International administration of the Uniform CPA Examination · Administrative Rules of Montana 24.201.501 · AICPA: This Way to CPA, state requirements