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 OBBBA (H.R. 1, P.L. 119-21)
Official AICPA & CIMA U.S. International Tax Certificate — 51.5 CPE credits across 12 online self-study courses, developed in partnership with Grant Thornton. Build practical U.S. international tax knowledge across CFCs, GILTI, foreign tax credits, inbound and outbound transactions, transfer pricing and tax treaties. AICPA & CIMA state this certificate has been updated to reflect changes under H.R. 1, P.L. 119-21, commonly known as the One Big Beautiful Bill Act or OBBBA. Eduyush is an official AICPA & CIMA channel partner serving learners worldwide, with prices displayed in your regional currency at checkout.
Official AICPA & CIMA certificate · Developed with Grant Thornton · 51.5 CPE · 12 courses · 3 digital badges · 2-year access
Key takeaways
- Official course title: U.S. International Tax Certificate (product number ITC25SSO)
- Legislative currency: Updated for H.R. 1, P.L. 119-21 (the One Big Beautiful Bill Act / OBBBA), recent IRS regulations and OECD developments
- CPE value: 51.5 CPE credits in the NASBA field of study: Taxes, earned across 12 online courses
- Developed with: Grant Thornton, in partnership with AICPA & CIMA
- Format and access: Online CPE self-study with 2 years of access after purchase date
- Recognition: A digital badge is issued for each of the three bundles, per the official AICPA & CIMA listing
What is the AICPA U.S. International Tax Certificate?
The AICPA U.S. International Tax Certificate is a self-study online program for professionals who need to understand cross-border U.S. tax issues. It covers global tax systems, U.S. inbound and outbound taxation, CFC rules, foreign tax credits, transfer pricing methods, OECD BEPS initiatives and exit events. The program was developed in partnership with Grant Thornton, and the content has been updated to reflect changes under the One Big Beautiful Bill Act (OBBBA) together with recent IRS regulations and notices.
This certificate is not a short awareness course. It is a 51.5 CPE program spanning 12 courses, built for tax professionals who need structured learning and practical examples across core, transactional and advanced international tax topics.
Official course facts
The official AICPA & CIMA listing identifies the U.S. International Tax Certificate as an online CPE self-study course at intermediate level. The official prerequisite is basic knowledge of U.S. federal income taxation.
| Course item | Verified detail |
|---|---|
| Official title | U.S. International Tax Certificate |
| Legislative update | Updated to reflect changes under H.R. 1, P.L. 119-21 (One Big Beautiful Bill Act / OBBBA) |
| Content development partner | Grant Thornton |
| Format | CPE Self-study, Online |
| CPE credits | 51.5 CPE across 12 courses |
| NASBA field of study | Taxes |
| Level | Intermediate |
| Prerequisite | Basic knowledge of U.S. federal income taxation |
| Availability | 2 years after purchase date with full paid access |
| Digital badge | Digital badge issued after completing each bundle |
| Official AICPA & CIMA pricing | Nonmembers $1,019, AICPA members $849, CIMA members $849, Tax Section members $679 — checked on 13 July 2026, prices may change |
| Official source | AICPA & CIMA U.S. International Tax Certificate page |
How the 51.5 CPE credits break down
The certificate is a three-bundle program totalling 12 courses. Inbound and Outbound Transactions is the largest section, carrying more than half of the total CPE value.
| 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 included 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
Who provides what
| Role | Organisation |
|---|---|
| Certificate provider | AICPA & CIMA (Association of International Certified Professional Accountants) |
| Content development partner | Grant Thornton |
| Authorised reseller and purchase support | Eduyush |
Who should take the U.S. International Tax Certificate?
- Public practice tax professionals — clients with foreign owners, U.S. inbound income or foreign subsidiaries need better cross-border tax analysis before escalating to a specialist partner.
- Corporate tax team members — global groups deal with CFCs, FTCs, GILTI, transfer pricing and entity classification in compliance, provision and planning work.
- CPA, CA, ACCA or CMA professionals — the program adds U.S. international tax depth to an accounting or finance qualification for global finance roles.
- Finance professionals in multinational groups — non-tax finance teams working with advisors on cross-border transactions or group restructuring.
The knowledge is relevant to roles involving U.S. international tax compliance, corporate tax, cross-border advisory, transfer pricing support and multinational reporting.
What you learn
The certificate covers residency, OECD initiatives, Subpart F income, GILTI, effectively connected income, controlled foreign corporations, foreign tax credits, transfer pricing and exit events — a map of how U.S. tax rules apply across borders.
Global tax systems and residency
How global tax systems differ and how residency concepts affect U.S. international tax analysis.
CFCs, Subpart F and GILTI
Anti-deferral provisions, controlled foreign corporation rules and the role of GILTI.
Foreign tax credits and QBUs
General foreign tax credit rules and qualified business unit concepts under Section 989.
Transfer pricing and BEPS
Accepted transfer pricing methods and key actions under the OECD BEPS initiative.
What this certificate is — and is not
| This certificate is | This certificate is not |
|---|---|
| Professional self-study education | A CPA or EA licence |
| 51.5 NASBA CPE credits | Authority to represent taxpayers before the IRS |
| A specialist international-tax certificate | 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 learning | Eduyush-created course content |
Is this U.S. international tax course right for you?
This certificate is strongest for professionals who need structured U.S. international tax education rather than a one-hour update. It is not ideal for someone with no U.S. federal income tax base, because the official prerequisite is basic knowledge of U.S. federal income taxation.
Quick decision guide
- Choose this certificate if you work in tax and need a structured U.S. international tax pathway that reflects post-OBBBA law.
- Choose this certificate if your work touches CFCs, GILTI, foreign tax credits, transfer pricing, treaties or cross-border entities.
- Pause before enrolling if you do not yet understand basic U.S. federal income taxation.
- Ask Eduyush if you are comparing this program with other AICPA certificates.
Why buy the U.S. International Tax Certificate through Eduyush?
Eduyush is an authorised reseller of selected AICPA & CIMA learning products, serving learners worldwide. Prices are displayed in your regional currency at checkout, and the Eduyush team processes your enrolment so the activation email comes directly from AICPA within 1–2 working days.
Eduyush support includes
- Regional pricing support where available for eligible learners, with checkout in your local currency
- Enrolment processed by the Eduyush team — AICPA activation email within 1–2 working days
- Course selection guidance before purchase
- Activation guidance after purchase
- Support for teams and firms buying multiple AICPA & CIMA learning products
Building a broader AICPA learning path? Review the AICPA certifications collection, the Data Analytics certificate, or the Cybersecurity Fundamentals certificate.
FAQs on the AICPA U.S. International Tax Certificate
Is the U.S. International Tax Certificate an official AICPA & CIMA course?
Yes. The U.S. International Tax Certificate is listed on the official AICPA & CIMA website as a CPE self-study online course. The official page states 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. The official AICPA & CIMA product page states the certificate has been updated to reflect changes under H.R. 1, P.L. 119-21, commonly known as the One Big Beautiful Bill Act or OBBBA, alongside recent IRS regulations, notices and OECD developments.
How do I get the certificate — is there a final exam?
No. There is no invigilated or exam-centre test to sit. Assessment is by online self-assessments at the end of each module, completed at your own pace. Once you finish all modules and their self-assessments across the three bundles, you receive an email from credly.com with instructions to claim your digital badge and certificate.
How many CPE credits does the certificate provide, and how are they split?
The certificate 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). Learners should check their 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 independently confirm IRS CE provider status, program-number and reporting eligibility with AICPA & CIMA before applying the course toward EA renewal, because IRS CE rules differ from NASBA CPE rules.
What is the prerequisite for this international tax certificate?
The official prerequisite is basic knowledge of U.S. federal income taxation. This matters because the certificate quickly moves into cross-border tax topics such as CFCs, GILTI, foreign tax credits, transfer pricing and tax consequences of exit events.
How long does the certificate take to complete?
AICPA & CIMA do not publish an official completion-hours estimate. As an Eduyush planning estimate, most learners should budget 55 to 80 hours including assessments and retakes, based on roughly one hour of study per CPE credit. The program is fully self-paced with 2 years of access.
Does the U.S. International Tax Certificate include a digital badge?
Yes. A digital badge is issued after completing the course. Badges can be added to LinkedIn profiles, CVs and email signatures and verified online by employers. Credly confirms the badge is issued by the Association of International Certified Professional Accountants and represents knowledge of international transactions.
How soon do I get access after buying through Eduyush?
After you enrol through Eduyush, the Eduyush team processes your enrolment and the activation email comes directly from AICPA within 1 to 2 working days. This is a digital product, so no physical materials are shipped.
Who should take the U.S. International Tax Certificate?
The certificate is best for public and corporate tax professionals who need a foundation in U.S. international taxation. It also suits finance professionals in multinational groups who work with tax teams on cross-border income, entity structures, transfer pricing or reporting issues.
Is the certificate a licence or professional qualification?
No. The certificate 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: Official AICPA pricing checked on 13 July 2026 against the official AICPA & CIMA product page. Prices may change. Learners should verify pricing, access, CPE eligibility and course 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 AICPAÂ within three working days after enrolling with us
