AICPA U.S. International Tax Certificate | 51.5 CPE
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Access & Activation
- You have 2 years from date of purchase to complete the program
- Activation email comes directly from AICPA within 1-2 working days of enrolling with Eduyush
- This is a digital product — no physical materials shipped
Digital Badge — How It Works
You earn a verified AICPA digital badge after completing each of the three parts. Benefits:
- Instantly shareable on LinkedIn, email signatures, and resumes
- Verifiable by recruiters and employers through AICPA's credentialing platform
- Cannot be copied or faked — embedded with authentication metadata
- According to LinkedIn, profiles with badges receive 6x more views
Updated for the One Big Beautiful Bill Act (OBBBA, P.L. 119-21)
Looking for the best U.S. international tax course for working accountants? The AICPA & CIMA U.S. International Tax Certificate is a 51.5 CPE online self-study program of 12 courses, developed with Grant Thornton, covering CFCs, Subpart F, net CFC tested income (formerly GILTI), foreign tax credits, inbound and outbound transactions, transfer pricing and tax treaties. It is built for CPAs, CAs, ACCAs, enrolled agents and corporate tax teams who already know basic U.S. federal income tax and now handle cross-border clients. Eduyush is an official AICPA & CIMA channel partner, listed on the AICPA & CIMA website, with checkout in your regional currency.
Official AICPA & CIMA certificate · Developed with Grant Thornton · 51.5 NASBA CPE · 12 courses · 3 digital badges · 2-year access · Closed-captioned
Key takeaways
- What it is: The AICPA's flagship U.S. international tax training program (product number ITC25SSO), not a short webinar
- Current law: AICPA & CIMA state it has been updated for H.R. 1, P.L. 119-21 (OBBBA), plus recent IRS regulations, notices and OECD developments
- CPE value: 51.5 CPE credits, NASBA field of study: Taxes, across 12 courses in three bundles
- Recognition: Each of the three bundles carries its own digital badge, shareable on LinkedIn and verifiable online
- Format: Fully online, self-paced, intermediate level, 2 years of access from purchase
- Prerequisite: Basic knowledge of U.S. federal income taxation
What is the AICPA U.S. International Tax Certificate?
The AICPA U.S. International Tax Certificate is an online professional training program that teaches how U.S. tax rules apply to cross-border income, foreign subsidiaries and foreign-owned U.S. businesses. It moves in three stages: core concepts, inbound and outbound transactions, and advanced issues such as transfer pricing, tax treaties and international reorganisations.
The program was developed in partnership with Grant Thornton and uses realistic examples and exercises rather than theory alone. It is aimed at public practice and corporate tax professionals who want a solid, structured foundation in U.S. international taxation.
Why a post-OBBBA international tax course matters in 2026
The One Big Beautiful Bill Act, signed on 4 July 2025, made the biggest changes to U.S. international tax since the 2017 Tax Cuts and Jobs Act. Many of the international changes apply to tax years beginning after 31 December 2025, so 2026 compliance and planning work already uses the new rules and new terminology. Training material written before OBBBA uses outdated terms and rates.
| Area | Before OBBBA | After OBBBA |
|---|---|---|
| GILTI regime | Global intangible low-taxed income (GILTI), with a 10% QBAI return excluded | Renamed net CFC tested income (NCTI); the QBAI-based exclusion is removed |
| Section 250 deduction on GILTI / NCTI | 50% | 40% |
| Deemed-paid foreign tax credit on GILTI / NCTI | 80% (a 20% haircut) | 90% (a 10% haircut) |
| FDII regime | Foreign-derived intangible income (FDII) | Renamed foreign-derived deduction eligible income (FDDEI) |
| BEAT rate | 10%, scheduled to rise | Permanently 10.5% |
Background on the law change only, summarised from published practitioner analysis such as Crowe's OBBB international tax summary. AICPA & CIMA confirm the certificate has been updated for OBBBA; they do not publish a topic-by-topic change log.
Official course facts
| Course item | Verified detail |
|---|---|
| Official title | U.S. International Tax Certificate |
| Product number | ITC25SSO |
| Legislative update | Updated for H.R. 1, P.L. 119-21 (One Big Beautiful Bill Act / OBBBA) |
| Content development partner | Grant Thornton |
| Format | CPE self-study, online, closed-captioned |
| CPE credits | 51.5 CPE across 12 courses |
| NASBA field of study | Taxes |
| Level | Intermediate |
| Prerequisite | Basic knowledge of U.S. federal income taxation |
| Access | 2 years from purchase date |
| Digital badges | One badge per bundle — three in total |
| Official source | AICPA & CIMA U.S. International Tax Certificate page |
How the 51.5 CPE credits break down
The certificate is three bundles totalling 12 courses. Inbound and Outbound Transactions is the largest, carrying more than half of the total CPE.
| Certificate bundle | Courses | CPE credits | Level stated by AICPA & CIMA |
|---|---|---|---|
| U.S. International Tax: Core Concepts | 2 | 9.5 | Basic-level series |
| U.S. International Tax: Inbound and Outbound Transactions | 5 | 29 | Intermediate-level series |
| U.S. International Tax: Advanced Issues | 5 | 13 | Basic-level series |
| Total | 12 | 51.5 | — |
Complete course list — all 12 courses in the certificate
Core Concepts (2 courses, 9.5 CPE)
- International Tax Foundation
- Introduction to U.S. Outbound and Inbound Transactions
Inbound and Outbound Transactions (5 courses, 29 CPE)
- Taxation of Income Earned by Foreign Subsidiaries
- International Taxation: Outbound Transactions
- Overview of Foreign Tax Credit
- Foreign Losses, Foreign Currency, and Compliance
- International Taxation: Inbound Transactions
Advanced Issues (5 courses, 13 CPE)
- U.S. Transfer Pricing and Global BEPS
- U.S. Tax Treaties
- Corporate Formations, Reorganizations, Acquisitions, and Liquidations
- International Tax Transactions I
- International Tax Transactions II
What you learn: CFCs, foreign tax credits, transfer pricing and treaties
If you have been searching for a CFC course, a foreign tax credit course or a transfer pricing course, this certificate covers all of them in one sequenced program. AICPA & CIMA list these learning outcomes:
Global tax systems and residency
Distinguish types of global tax systems and how residency drives U.S. international tax analysis.
CFCs, Subpart F and NCTI (formerly GILTI)
Identify a controlled foreign corporation and a U.S. shareholder, and apply the anti-deferral rules.
Foreign tax credits and QBUs
General FTC rules and qualified business units under Section 989.
Inbound taxation and ECI
How the U.S. taxes foreign persons on effectively connected income.
Transfer pricing and OECD BEPS
Accepted transfer pricing methods, when each applies, and key BEPS actions.
Exit events and reorganisations
Tax consequences of liquidations, related-party and third-party sales, and available elections.
Best U.S. tax courses compared: which one fits your goal?
"Best U.S. tax course" depends on what you need: a licence, an exam pass, or job-ready knowledge of a specialist area. Here is where the AICPA U.S. International Tax Certificate sits among the common options.
| Option | What you get | Best for |
|---|---|---|
| AICPA U.S. International Tax Certificate | 51.5 CPE, three digital badges, practical cross-border tax knowledge updated for OBBBA | Working tax professionals handling CFCs, foreign subsidiaries, inbound clients or transfer pricing |
| Enrolled Agent (EA) exam prep | Preparation for the IRS Special Enrollment Examination and, once enrolled, representation rights | Professionals who need to represent taxpayers before the IRS, mostly individual and small-business tax |
| CPA exam (REG section) | Part of a U.S. licensure route covering federal taxation and business law | Candidates pursuing the full U.S. CPA licence |
| AICPA individual and business tax courses | Shorter CPE on Form 1040, S corporations, partnerships and other domestic topics | Building the U.S. federal tax base this certificate assumes |
| Short CPE webinars | One to a few hours on a single update | Experienced specialists who only need a refresher |
| University tax LL.M. or certificate | Academic credential, longer and more expensive | Those moving into specialist tax law careers |
For a fuller comparison, read our guide to the best international tax course for tax professionals, our AICPA U.S. International Tax Certificate review, or browse all U.S. taxation courses.
Who should take this U.S. international tax course?
- Chartered Accountants in India working on U.S. tax — CAs in Big 4 and global capability centres, U.S. tax outsourcing firms and CPA-firm offshore teams who prepare or review cross-border returns and want the U.S. rules behind the forms.
- Enrolled agents and U.S. tax preparers — moving beyond individual returns into foreign subsidiaries, foreign owners and treaty questions.
- Corporate tax teams in multinational groups — in the U.S., UAE, GCC, Australia or the UK, working on CFC inclusions, foreign tax credits, transfer pricing and provision work for a U.S.-parented or U.S.-invested group.
- CPA, ACCA and CMA professionals — adding a recognised U.S. international tax credential to a global accounting qualification.
- Finance professionals outside tax — who work with advisors on cross-border structures, restructurings or intercompany pricing.
What this certificate is — and is not
| This certificate is | This certificate is not |
|---|---|
| Professional self-study education from AICPA & CIMA | A CPA or EA licence |
| 51.5 NASBA CPE credits in Taxes | Authority to represent taxpayers before the IRS |
| A specialist international tax certificate with three digital badges | A university degree or LL.M. |
| Designed for professionals with basic U.S. tax knowledge | A beginner introduction to all U.S. taxation |
| AICPA & CIMA content, sold through Eduyush | Eduyush-created course content |
Quick decision guide
- Choose this certificate if your work touches CFCs, NCTI, foreign tax credits, transfer pricing, treaties or cross-border entities.
- Choose this certificate if you trained on pre-2026 rules and need a structured refresh on post-OBBBA international tax.
- Build your base first if you have not yet worked with U.S. federal income tax — start with an individual or business tax course.
- Ask Eduyush if you are comparing this with other AICPA certificates or want a single course rather than the full program.
Why buy the U.S. International Tax Certificate through Eduyush?
Verified AICPA & CIMA channel partner. Eduyush is listed on the official AICPA & CIMA Channel Partners – India page, so you can check our partner status directly on the AICPA & CIMA website before you buy.
Eduyush is an official AICPA & CIMA channel partner serving learners in India, the UAE and GCC, Mauritius, Australia and worldwide. Prices show in your regional currency at checkout, and our team processes your enrolment so the activation email arrives directly from AICPA within 1–2 working days.
Eduyush support includes
- Checkout in your local currency, with regional pricing where available
- Enrolment handled by the Eduyush team — AICPA activation email within 1–2 working days
- Help choosing between the full certificate, a single bundle or an individual course
- Activation guidance after purchase
- Support for firms and teams enrolling several staff
Building a broader AICPA learning path? See the Data Analytics certificate or the Cybersecurity Fundamentals certificate.
FAQs on the AICPA U.S. International Tax Certificate
What is the best course to learn U.S. international tax?
For working accountants and tax professionals, the AICPA & CIMA U.S. International Tax Certificate is one of the most complete options: 51.5 CPE across 12 courses, developed with Grant Thornton and updated for the One Big Beautiful Bill Act. It suits people who need practical knowledge of CFCs, foreign tax credits, transfer pricing and treaties rather than an exam or a licence.
Is the U.S. International Tax Certificate an official AICPA & CIMA course?
Yes. It is listed on the official AICPA & CIMA website as a CPE self-study online course with 51.5 CPE credits, Taxes as the field of study, intermediate level and product number ITC25SSO.
Has the certificate been updated for the One Big Beautiful Bill Act (OBBBA)?
Yes. AICPA & CIMA state the certificate has been updated for H.R. 1, P.L. 119-21, known as the One Big Beautiful Bill Act or OBBBA, along with recent IRS regulations, notices and OECD developments. OBBBA is the law that renamed GILTI as net CFC tested income (NCTI) and FDII as FDDEI.
Does this course cover GILTI and net CFC tested income (NCTI)?
The certificate covers controlled foreign corporations, Subpart F and the GILTI regime, and AICPA & CIMA state it has been updated for OBBBA, which renamed GILTI as net CFC tested income for tax years beginning after 31 December 2025.
Can a Chartered Accountant in India take this U.S. tax course?
Yes. There is no U.S. residency or licence requirement. The only official prerequisite is basic knowledge of U.S. federal income taxation, so CAs working on U.S. tax in Big 4 firms, global capability centres or outsourcing teams are a strong fit. Eduyush processes enrolments for learners in India with checkout in Indian rupees.
How do I earn the certificate — is there a final exam?
There is no invigilated or exam-centre test. Each module ends with an online self-assessment completed at your own pace. When you finish a bundle, you receive an email from Credly to claim that bundle's digital badge; completing all three bundles completes the certificate.
How many CPE credits does the certificate provide, and how are they split?
It provides 51.5 CPE credits across 12 online courses in three bundles: Core Concepts (2 courses, 9.5 CPE), Inbound and Outbound Transactions (5 courses, 29 CPE) and Advanced Issues (5 courses, 13 CPE). Check your own CPA, CA, ACCA, CMA or employer CPD rules before claiming credit.
Can enrolled agents use this certificate toward EA continuing education?
The program carries 51.5 NASBA CPE credits. Enrolled agents should confirm IRS CE provider status, program numbers and reporting eligibility with AICPA & CIMA before counting it toward EA renewal, because IRS CE rules differ from NASBA CPE rules.
How long does the certificate take to complete?
AICPA & CIMA do not publish an official completion time. As an Eduyush planning estimate, most learners should budget 55 to 80 hours including self-assessments, based on roughly one hour of study per CPE credit. The program is self-paced with 2 years of access.
How many digital badges do I get?
Three. AICPA & CIMA issue a separate digital badge for each bundle: Core Concepts, Inbound and Outbound Transactions, and Advanced Issues. Badges can be added to LinkedIn, CVs and email signatures and verified online by employers.
Is Eduyush an authorised AICPA & CIMA partner?
Yes. Eduyush is an official AICPA & CIMA channel partner and is listed on the AICPA & CIMA Channel Partners – India page at aicpa-cima.com. Your enrolment is processed through AICPA & CIMA, and the activation email comes directly from AICPA.
How soon do I get access after buying through Eduyush?
After you enrol through Eduyush, our team processes the enrolment and the activation email comes directly from AICPA within 1 to 2 working days. This is a digital product, so nothing is shipped.
Is the certificate a licence or professional qualification?
No. It is professional self-study education carrying 51.5 NASBA CPE credits. It is not a CPA or EA licence, does not grant authority to represent taxpayers before the IRS, and is not a university degree or LL.M.
Last verified: Course facts checked on 14 October 2026 against the official AICPA & CIMA product page. Learners should confirm access, CPE eligibility and availability before purchase.
Access and activation
* You have two years from the date of purchase to complete the entire program.
Students will receive an activation directly from AICPA within three working days after enrolling with us
