The Hong Kong candidate guide

Your US CPA path,
from Hong Kong.

Apply from Hong Kong.
Qualify through a US state.
Travel to take the exam.

Find your starting point Explore Hong Kong jobs

Three places. Three different roles.

YOUR HOMEHong Kong

Prepare your application and study here.

YOUR LICENSING AUTHORITYA US state board

It sets your eligibility and license requirements.

YOUR EXAM APPOINTMENTAn approved destination

Hong Kong is not on NASBA’s current testing list.

See approved testing locations

US CPA or Hong Kong CPA?

US qualification

US CPA

Who awards it: A US state or territory board.
Exam route: AUD + FAR + REG + one Discipline.
Career fit: Consider it for US tax, US reporting and cross-border work. Check each employer’s requirements.

Hong Kong qualification

Hong Kong CPA

Who registers you: HKICPA, under its admission rules.
Qualification route: HKICPA’s Qualification Programme and practical experience, or an eligible admission pathway.
Local statutory audit: Practising rights require the separate AFRC process.

No automatic conversion. The HKICPA-US IQAB agreement expired on 31 December 2022 without renewal. HKICPA membership alone does not currently unlock IQEX. HKICPA notice · Current IQEX list · HKICPA admission

Can a Hong Kong candidate apply for the US CPA?

Yes, if a US board finds you eligible. You can prepare and apply while living in Hong Kong. Choose the board before paying for an education evaluation.

Your education

Check degree equivalence, accounting subjects and business credits.

Your board

Check residency, ID or SSN rules and participation in international testing.

Your license plan

Check whether your Hong Kong work and intended verifier can qualify.

One worked example, not a default recommendation

Washington

Noexam residency requirement

Noexam SSN requirement

NIESforeign education evaluator

A qualifying degree needs 24 semester hours in accounting and 24 in business. Your Hong Kong transcript must be evaluated; degree length alone does not decide eligibility. These are Washington exam rules, not universal licensing rules.

NASBA: Washington exam requirements

When can I apply and take the exam?

Application

No Hong Kong annual intake

Apply when eligible and your documents are ready. Board processing happens before you can book an exam.

Appointment

Your NTS sets the deadline

A Notice to Schedule lets you book a section. Sit before its printed expiry; validity varies by jurisdiction.

2026 testing calendar

Core = AUD, FAR, REG · Discipline = choose BAR, ISC or TCP

Q1

JanCoreDiscipline

FebCore-

MarCore-

Q2

AprCoreDiscipline

MayCore-

JunCore-

Q3

JulCoreDiscipline

AugCore-

SepCore-

Q4

OctCoreDiscipline

NovCore-

DecCore-

Core testing runs year-round. Discipline testing runs in January, April, July and October. Seats, local opening days and your NTS still control availability.

Next 2026 Discipline window1-31 October

Target score release15 December

Score-release dates are not application deadlines. Schedules can change; use the official calendar for 2027 planning. AICPA calendar · NTS validity

Plan document delivery first. Washington asks candidates to allow about four weeks after a complete application file. Its supporting-document deadline is 45 days after application. An incomplete file is not in the processing queue. Check submission deadlines

Where should I take the test?

Plan an overseas CPA appointment. A Hong Kong Prometric center does not mean the US CPA Exam is offered there.

Hong KongYour departure point

JapanOn NASBA’s approved list

South KoreaOn NASBA’s approved list

PhilippinesOn NASBA’s approved list

Compare these regional options in Prometric, then choose by available dates, total travel cost and entry requirements for your passport. These are destination options, not confirmed seats. Official location list · Check CPA appointments

1Receive your NTS
2Register internationally and pay
3Wait at least 24 hours
4Book through Prometric

Budget for travel and international fees. NASBA lists an additional US$390 per section for these destinations, on top of the other exam/application costs. Four first attempts add US$1,560 before travel. Current fees

Guam or another US testing location is also an option. Guam has a separate surcharge. Your testing location can differ from your licensing jurisdiction; verify entry permission before booking travel. NASBA location and Guam guidance

How do US states and credits work in Hong Kong?

Hong Kong does not operate a separate US CPA credit system. Keep these three records separate:

University credits

Your courses and degree are evaluated against your chosen board’s requirements. Hong Kong credit units are not automatically US semester hours.

Evaluator + board

Exam credits

Passed sections sit on your jurisdiction’s record. Their validity and any transfer depend on board rules.

Exam administrator

Professional license

A board issues this only after all licensing requirements are met. Passing sections alone does not grant practice rights.

Licensing board

Can I choose any state or combine passes from different states?

Choose a jurisdiction whose rules you can satisfy. You cannot be an exam candidate in multiple jurisdictions at once. To move, request an official score transfer and meet the receiving board’s requirements; a fresh, state-specific education evaluation may be needed.

For example, Washington currently gives a rolling 36 months from score release to finish all four sections. Do not treat a generic “30-month rule” as universal.

Transfers and state credit rules · Washington’s 36-month rule

Example: Live in Hong Kong, apply through Washington and test in Japan. Your exam record still belongs to your Washington application. The Japan appointment does not award a Japanese qualification or change your US board.

What do I need to submit?

Your application folder

Tick off what you have ready. Resets on reload.

0 / 5 ready

Passport / government IDUse a consistent name on your evaluation, application and NTS.Send to: Evaluator + exam administratorDegrees and all university transcriptsInclude every institution and year, including transfer study. Ask the institution to deliver official records as instructed.Send to: Board-approved evaluatorCertified English translations, if neededInclude original-language records too. Documents already issued in English do not need translation.Send to: Board-approved evaluatorCourse descriptions or professional study recordsSupply syllabi if requested. HKICPA coursework is assessed case by case, not automatically converted to US credits.Send to: Board-approved evaluatorState-specific evaluation and applicationHave the evaluator send its report directly as required. Submit fees, application forms and any accommodation request.Send to: State board / CPAES

Your evaluator and board determine the final list. Checking an item does not submit a document or confirm eligibility.

NIES document and translation rules · Example board submission list

Bring to the test center

Your valid NTS and an unexpired passport for international testing. Make sure your name matches and check the Candidate Guide for any additional ID requirements.

Prometric test-day instructions

How do I get my license after passing?

Passing is one stage of licensure. Set up the experience route early so you can finish it from Hong Kong.

1
Pass the required exam sections
Complete AUD, FAR and REG plus your chosen Discipline within the board’s credit rules.
2
Finish your licensing education
Meet the education pathway for the license, including any extra coursework.
3
Have your experience verified
Document the work, hours, dates and competencies. Hong Kong work can count only if the board’s conditions are met.
4
Complete ethics and apply
Send the licensing authority the required ethics result, evaluation, experience forms, other declarations and fees.
5
Receive and maintain your license
Wait for approval. Follow the board’s renewal, continuing education and practice rules.

Worked example: Washington education + experience

Washington pathways reviewed September 2026. Each requires an accounting concentration or equivalent.
Education	Minimum experience
Bachelor’s degree	24 months + 4,000 hours
Post-baccalaureate degree	12 months + 2,000 hours
Bachelor’s + 30 semester hours	12 months + 2,000 hours Pathway expires after 31 December 2035.

The verifier must hold a qualifying US CPA license or certificate in good standing, with at least five years of qualifying licensure. An HKICPA-only supervisor does not meet this rule. Washington does not require the verifier to be your supervisor.

Its initial-license rule also requires at least 90% on a course covering the AICPA Code of Professional Conduct. Extra continuing education requirements apply if more than four years have passed since you passed the exam.

Education · Experience · Verifier rules · Ethics and application

What does this let me do in Hong Kong?

Employers assess your US credential for their roles. It does not automatically register you as a Hong Kong CPA or authorize local statutory audit practice.

HKICPA admissionAFRC practising certificate

For Hong Kong public practice, check the separate membership, local experience, law/tax examination and practising-certificate requirements.

HKICPA registration · AFRC requirements

Is there demand for US CPAs in Hong Kong?

There are roles that mention US CPA. The exact number requiring the US license is not established by the sources below.

September 2026 search snapshot162Glassdoor keyword matches for “US CPA” in Hong Kong

Search results are a starting point

Results may include broad CPA references, duplicates and unrelated matches. This is not a count of jobs requiring US CPA, and one snapshot does not establish a trend.

Open the current search

Counts change; the linked page may show a different total.

What employers actually say

Two selected examples, not a representative sample. Check the source for vacancy status and the full requirements.

Selected employer postings
Employer / role	Credential wording	How to read it
East Asia SentinelUS Tax SpecialistEmployer posting	US CPA, enrolled agentExplicit US CPA mention	Lists this wording under requirements, alongside 1-4 years of experience. The page does not clarify whether both credentials are needed. Undated posting; confirm availability.
EYInsurance Audit - Staff AccountantEmployer posting	CPA certificationCPA jurisdiction unspecified	HKICPA is an advantage; at least one year of relevant experience. Published 9 September 2026. This is not evidence of a US CPA-specific requirement.

Official market trend · all accountancy roles

Hong Kong’s accounting workforce grew 2.3%

Full-time employees, 2021 to 2025. This is broader than US CPA demand.

2021

104,478

2025

106,905

060,000120,000 employees

+2,427employees since 2021

1,256vacancies in the 2025 survey

VTC survey, employment comparison on page 40 · 2025 vacancy figures

2029 outlook · forecast, not observed hiring

VTC projects 0.6% average annual growth

2025 · Actual108,161

2029 · Forecast110,994

Manpower demand includes employees plus vacancies. It is a different measure from the workforce chart above and covers all accountancy roles.

VTC forecast and methodology

Use the data to choose a career direction. Read the requirements for roles you would pursue, then decide whether the US CPA syllabus fits. The broader workforce trend cannot establish a US CPA salary premium or guarantee employment.

Your next study step

See what the US CPA Exam asks.

Try questions with worked explanations before committing to a study plan.

Try free CPA questions

Frequently asked questions

Can I apply for the US CPA while living in Hong Kong?

Yes, if you meet a US jurisdiction’s requirements. Apply through that board or its exam administrator. Hong Kong residence does not automatically establish eligibility, and Hong Kong does not issue the US CPA license.

Can I take the US CPA Exam physically in Hong Kong?

Hong Kong is absent from NASBA’s current international CPA testing-location list. Compare approved destinations such as Japan, South Korea and the Philippines, then verify CPA-specific appointments with Prometric.

Are there fixed Hong Kong application dates?

There is no Hong Kong-specific annual intake. Apply when your chosen US board’s requirements and documents are ready. In 2026, Core sections test throughout the year and Discipline sections test in January, April, July and October, subject to appointments and a valid Notice to Schedule.

Can I use any US state’s CPA credits in Hong Kong?

University credits are evaluated for a specific board. Passed exam credits follow the jurisdiction’s validity rules and require formal acceptance when transferred. Neither type of credit automatically gives you a US license or Hong Kong CPA status.

Does HKICPA membership still provide an IQEX shortcut?

The HKICPA-US IQAB agreement expired on 31 December 2022 and was not renewed. HKICPA is absent from NASBA’s current IQEX eligibility list. HKICPA membership alone does not establish a current shortcut.

Can Hong Kong work experience count toward a US CPA license?

It can qualify if it meets the chosen board’s work, duration and verification requirements. For example, Washington requires a qualifying US CPA verifier. An HKICPA supervisor alone does not establish that requirement. Confirm the experience route before starting the exam.

Sources & review notes

Reviewed by the CPAPass editorial team. Rules, appointments and job listings can change. The named authorities decide eligibility and licensing.

Original publication: 19 May 2026. Our methodology · Editorial team