For the Board to consider a degree or coursework earned at a nonaccredited institution, a person must have the degree or coursework evaluated by an academic credentials evaluation firm approved by the Board. Such firms are listed below. (Please contact your firm of choice for an application.)

The Board also recognizes those accounting professionals from other countries whose professional bodies have entered into mutual recognition agreements with the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA). At present, such agreements are in effect only with the Canadian Institute of Chartered Accountants (CICA), the Institute of Chartered Accountants in Australia (ICAA), CPA Australia, the Instituto Mexicano De Contadores Publicos (IMCP), and Chartered Accountants in Ireland.

Such individuals must successfully complete the International Uniform CPA Qualification Examination (IQEX) administered by NASBA to qualify for a CPA license in the United States.