CPA Experience Requirements

Understanding CPA Experience Requirements for International Students

CPA experience requirements are a critical step toward CPA licensure, especially for international students aspiring to work as licensed CPAs in the U.S. While passing the CPA exam is a significant accomplishment, gaining the right work experience under supervision is essential for achieving full CPA status. This article breaks down the experience requirements for international candidates, highlights states that support non-U.S. residents, and provides actionable steps to meet these criteria.

If you’re ready to embark on the CPA journey, keep reading for a comprehensive guide on how to meet CPA experience requirements as an international student.

What Do CPA Experience Requirements Involve?

To earn the CPA license, candidates must gain a specific amount of supervised work experience. The requirements vary by state, with most mandating at least one year (or around 2,000 hours) of relevant experience. For international candidates, states like New York, Illinois, Montana, and Washington allow candidates to fulfill experience requirements without a Social Security Number (SSN).

Here’s what to consider:

• Supervision: Experience must generally be supervised by a licensed CPA. Your supervisor will verify and endorse your experience with the state board.
• Type of Experience: Acceptable roles include public accounting, corporate finance, and government accounting. Each state has unique guidelines, so reviewing state-specific requirements is essential.

Read our blog on difference between CPA Exam passed and CPA Licensure

Pathways for International Students to Fulfill Experience Requirements

As an international student, fulfilling CPA experience requirements may seem challenging. However, by strategically choosing a state and understanding your options, you can meet these requirements and gain licensure.

1. Gaining Experience in Public Accounting

Many international candidates find roles in public accounting firms to gain supervised experience that aligns with state requirements. Public accounting offers a range of roles that are widely accepted by state boards:

• Audit: Conduct audits under GAAP or IFRS.
• Tax Preparation and Planning: Assist in tax compliance and strategy.
• Attestation Services: Review and compile financial statements.

2. Non-Public Accounting Experience

States like New York and Illinois also recognize non-public accounting roles, such as those in corporate finance or government, provided they align with specific state criteria.

• Corporate Finance: Work in financial reporting, compliance, or internal audit.
• Government Accounting: Serve in accounting roles within government agencies.
• Non-Profit Sector: Contribute to financial management in non-profit organizations.

3. Completing Experience Requirements Outside the U.S.

Some states permit international candidates to fulfill experience requirements overseas if they work under a licensed CPA. This flexibility is precious for candidates who wish to meet requirements while residing outside the U.S.

How to Meet CPA Experience Requirements as an International Student

Step 1: Choose the Right State

It is critical to select a state that accepts international candidates without an SSN. Due to their flexibility, New York, Illinois, Montana, and Washington are popular options for international candidates.

• New York: Accepts public and non-public experience and is known for its international student-friendly policies.
• Illinois: Recognizes a broad range of accounting experience, providing flexibility for candidates with diverse backgrounds.
• Montana: It allows experience in public or private roles, making it accessible to those outside the traditional accounting paths.
• Washington: Supports non-public accounting roles and experience gained internationally as long as it meets state standards.

For more information on selecting the best state, see Top CPA States for International Candidates.

Step 2: Find a Qualified Supervisor

A licensed CPA must verify your experience, so securing a qualified supervisor is essential. Here’s how to find one:

• Public Accounting Firms: Many firms have CPAs on staff who are familiar with supervising candidates for CPA licensure.
• Networking: Engage with CPA professionals through LinkedIn or local accounting groups, especially those familiar with international candidate requirements.
• Corporate Accounting Departments: Larger organizations often have licensed CPAs who can supervise your experience and verify your role.

Step 3: Document Your Experience

Carefully document your work experience, including roles, responsibilities, and dates of employment. Most state boards will require this information when you submit your application for licensure.

• Experience Verification Forms: Your supervising CPA must complete and sign these.
• Keep Detailed Records: Ensure all job descriptions and duties are clearly defined and align with state requirements.

Step 4: Submit Your Application for Licensure

Once you’ve met the experience and educational requirements, apply for licensure with your state board. Your supervising CPA will need to sign off on your experience before submission.

Additional Tips for International Students Fulfilling CPA Experience Requirements

1. Check Reciprocity Agreements: Some states offer reciprocity with international credentials. This can be useful if you have certifications like CA or ACCA.
2. Understand Licensing Portability: A CPA license from one state can often be transferred to another, which is beneficial if you relocate within the U.S.
3. Seek Out Internship Opportunities: If you’re a student or recent graduate, internships in public accounting firms can help you build relevant experience and network with licensed CPAs.

Conclusion: Navigating CPA Experience Requirements as an International Student

Understanding and meeting CPA experience requirements is a crucial step toward licensure for international students. By choosing a state that accommodates non-U.S. residents, finding a licensed CPA supervisor, and documenting your experience carefully, you can fulfill these requirements and achieve your goal of becoming a licensed CPA.

For more information and guidance on CPA licensure for international candidates, explore our related resources:

1. CPA eligibility requirements 
2. CPA course review online course