CPA exam sitting requirements and jurisdiction choice: where do international candidates sit for the exam?

Jared S. Soileau, Gregory P. Tapis, Spencer C. Usrey and Thomas Z. Webb

Accounting Education, 2025, vol. 34, issue 1, 87-107

Abstract: While the CPA exam is uniform for all jurisdictions, individual jurisdictions are allowed to set the requirements to sit for the exam. These requirements vary by jurisdiction, with some being more restrictive than others. We analyze the decision process of international candidates to proxy for candidates that can choose jurisdictions with less restrictive requirements. Using CPA exam data, we find that international candidates choose to sit in jurisdictions without citizenship or Social Security requirements and in jurisdictions that only require 120 credit hours to sit. However, we find that international candidate performance is higher in jurisdictions that require 150 credit hours to sit. Our results suggest there are tradeoffs between providing easier access to the CPA exam and using higher education levels to encourage greater mastery of tested topics.

Date: 2025
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DOI: 10.1080/09639284.2023.2289444

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