How to become a US CPA from India, Nepal, the UAE or the Philippines
2026-11-03 · 6 minute read · By Binod Raj Singh, CPA
All four countries have Prometric CPA test centers. Here is the full route from evaluation to license, without moving to the US.
India, Nepal, the United Arab Emirates and the Philippines are all on NASBA's list of international CPA testing locations. That means you can prepare, sit all four sections and, with the right board, be licensed without moving to the US. Here is the route in order.
- Choose your state boardPick a board that takes part in international testing and whose education, SSN and experience rules fit you. Our guide to choosing a board walks through this.
- Get your education evaluatedOrder an evaluation from a service your board accepts, such as NIES. NASBA says NIES takes about 6 weeks once it has all your documents. A three-year bachelor's degree often counts as about 90 US hours, so many candidates add an M.Com, MBA or extra credits to reach 120.
- Apply and receive your Notice to ScheduleSend the board application and fees. Your NTS confirms which sections you may book.
- Register for international testingUse the NTS to choose your country and pay the international fee: $390 per section, or $460 in India.
- Book Prometric and pass four sectionsTake AUD, FAR and REG, plus one Discipline: BAR, ISC or TCP. Each section is 4 hours and needs a score of 75, and you must pass all four within your credit window.
- Ethics and experienceComplete your board's ethics requirement and have your work experience verified, usually by a licensed CPA.
- Apply for the licenseSend the license application. Then keep it active with continuing education.
Country notes
- India: the international fee is higher, at $460 per section. Book early, as centers are busy.
- Nepal: the exam is offered in Nepal, so candidates no longer need to travel to India to test.
- UAE and the Philippines: both have Prometric CPA centers and use the standard $390 international fee.
The CPA Notes course covers all six sections in plain language, free, with practice MCQs, simulations and timed mock exams.
Sources. NASBA: International administration of the Uniform CPA Examination · NASBA: NIES frequently asked questions · AICPA: This Way to CPA, state requirements