The American Institute of CPAs and the National Association of State Boards of Accountancy will be opening up their Uniform CPA Examination testing in Brazil to all qualified citizens and permanent residents of South America, starting July 1.

Administration of the Uniform CPA Exam began in Brazil in February of last year, with citizens and permanent residents of Argentina, Colombia and Venezuela able to sit for the CPA Exam. As of July 1, 2013, testing in Brazil will be expanded to citizens and permanent residents of Bolivia, Chile, Ecuador, French Guiana, Guyana, Paraguay, Peru, Suriname and Uruguay, the AICPA and NASBA said Monday. Testing candidates can register on and conduct their exams at Prometric Inc. test sites throughout Brazil.

The U.S. CPA Exam is administered internationally as a service to foreign nationals, as well as, in response to escalating international demand for the U.S. CPA license. In 2010, the last year before international testing, more than 10,000 international candidates traveled to the U.S. to take the U.S. CPA exam, a 22 percent increase from 2009. U.S. citizens living abroad are eligible to test at any location.

The international administration of the CPA exam, which is offered in English, is the same as the U.S. exam administered by the AICPA, NASBA, and Prometric in the U.S. Licensure requirements for international candidates are the same as for U.S. CPA candidates. Along with passing the Uniform CPA Examination, international candidates must meet educational and experience requirements as mandated by U.S. state boards of accountancy.

In the U.S., Boards of Accountancy are the only governmental legal entities authorized to grant the U.S. CPA license. South American candidates may apply through certain U.S.  Boards of Accountancy, which offer eligibility for international candidates. A list of participating Boards of Accountancy and information about fees is posted on NASBA’s Web site at

An updated FAQ page on the International CPA Exam is available online at or can be downloaded here.

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