NIES vs WES for the CPA exam: which evaluation should you choose?
2026-11-03 · 4 minute read · By Binod Raj Singh, CPA
Both turn a foreign degree into US credit hours. The right one is simply the one your state board accepts. Here is how to decide.
If you studied outside the US, your state board needs to know what your degree is worth in US terms: how many semester credits, and how many of them in accounting and business. Two services do most of this work for CPA candidates.
- NIES, NASBA International Evaluation Services, run by NASBA, the body that also administers the exam for many boards.
- WES, World Education Services, a large general credential evaluator with a dedicated accountancy evaluation.
The rule that decides it
Your board decides, not you. Some boards accept only NIES, some only a list of named evaluators, and some accept several. NIES itself says it evaluates only for the boards listed on its website. Before you pay anyone, read your board's education page and use a service it names.
Speed
NASBA's FAQ says NIES currently completes evaluations in about 6 weeks, counted from the day it has every required document. WES says its timing depends on the details of each evaluation. For both, the slowest step is usually getting your university to send official transcripts, so request those first.
Tips that save weeks
- Choose your board before ordering an evaluation. A report made for one board may not be accepted by another.
- Send everything at once: transcripts, degree certificate and any mark sheets the service lists.
- Check the result against your board's minimums, not just the total. Boards usually set separate minimums for accounting and business credits.
- Check current fees on each service's own site. They change, and add-ons such as extra copies cost more.
Sources. NASBA: NIES frequently asked questions · WES: Accountancy evaluations