JAPAN / US CPA FIELD GUIDE
US CPA in Japan.
Your next steps, mapped.
Yes, you can apply from Japan and take the exam here. Choose a participating US board, get your education approved, then book your sections in Japan.
2026 testing calendar
Japanese academic records assessed for US equivalency.
Decides eligibility and holds your exam credits.
Same Uniform CPA Exam, taken in English.
After passing: complete the US board’s license requirements.
Sources: NASBA international testing · NIES document requirements
Apply from Japan. Choose your US board first.
There is no separate Japan US CPA application. Your selected US jurisdiction sets the entry requirements.
Before you pay
Check these four things together
- International participationDoes the jurisdiction permit Japan testing? Check NASBA’s current participating-board list.
- EducationDoes your evaluated degree meet its accounting and business course requirements?
- Personal requirementsCheck residency, identification and Social Security number rules for both the exam and license.
- A workable license routeCan your planned work in Japan be verified in the way that board requires?
Worked example / Washington
What a board check looks like
- Education example
- Bachelor’s degree + accounting concentration or equivalent.
- Coursework
- 24 semester hours in accounting + 24 in business; excess accounting hours may count toward business.
- Japanese education
- Washington specifies NIES for foreign credential evaluation.
- Exam residency / SSN
- Neither is required to apply for the Washington exam.
One jurisdiction example, not a personalized recommendation. Other education pathways exist; exam admission and licensure have separate requirements.
Sources: NASBA Washington requirements
Sources: NASBA international testing · NASBA application and credit FAQ
- 1Choose board
Check exam + license rules
- 2Evaluate education
Use the accepted evaluator
- 3Get eligibility approval
Board or administrator decides
- 4Apply for a section
Receive that section’s NTS
Applications are year-round. Exam dates depend on the section.
You do not need to wait for an annual Japan application window. Approval, the NTS expiry date and an available appointment determine your actual test date.
2026 testing at a glance
Subject to available seatsApplication processing
Start with the documents.
Timing begins when your file is complete. Washington advises allowing about four weeks for eligibility processing. Foreign evaluation is a separate step.
NTS validity
Take the test before it expires.
Your NTS has its own deadline. Months when a Discipline is closed still count. Only request sections you expect to take in time.
Score release
A result date is not a test date.
Core scores follow the AICPA data-file cutoff calendar. Japan uses the same release timeline as US testing; do not assume a midnight JST release.
Planning into 2027? The AICPA has announced a different schedule from July 2027 as the exam delivery platform changes. Use the official calendar for those dates.
Sources: AICPA testing and score calendar · NASBA application and credit FAQ · NASBA Washington requirements · NASBA international testing
Book a CPA appointment in Tokyo or Osaka.
Pick the center and date you can reach reliably. Taking the exam in either city does not change your US board or the exam credit you earn.
Japan testing locations
Tokyo
東京
Osaka
大阪
In Prometric, select the CPA exam program and search Japan. Confirm the exact center address and appointment time before making travel plans.
Find a CPA appointmentA city listing does not guarantee a seat. General Prometric locations may offer other exams only.
From NTS to a confirmed seat
- 1Receive the NTS
Check the section, name and expiration date.
- 2Register for Japan testing
Pay the international fee for the section in your candidate account.
- 3Wait at least 24 hours
Then schedule the Japan appointment through Prometric.
- 4Save the confirmation
Check the location, local time and identification instructions.
International fees only. Add education evaluation, jurisdiction application and exam fees. Retakes incur another international fee.
Sources: NASBA international testing · Prometric CPA booking · CPA会計学院: Japan exam locations
Your exam credits stay with your US jurisdiction.
Japan is a place to sit the exam. It does not issue a separate set of US CPA credits, and it does not choose a state for you.
Your selected jurisdiction
Pass the FAR section here
The pass belongs to this record
Want another US state’s license later? Request an official score transfer and meet the receiving board’s requirements.
| What you have | What it means from Japan | What to check |
|---|---|---|
| University credits大学の単位 | Japanese courses need a US-equivalency evaluation. An extra course helps only if the board accepts it. | Degree equivalency, total hours and required accounting/business subjects. |
| Passed sections科目合格 | A pass in Japan is credited to your selected US jurisdiction. You cannot be a candidate of multiple jurisdictions at once. | Credit expiry and formal transfer rules. Washington currently uses 36 months from score release. |
| US CPA licenseライセンス | Issued after a board approves all licensing requirements. A Japan employer may accept exam passes before licensure. | The exact qualification the job requires; Japanese practice rights remain separate. |
A Japanese degree is not automatically a fixed number of US semester hours. Changing boards can require an evaluation tailored to the new jurisdiction.
Sources: NASBA application and credit FAQ · NIES document requirements · NASBA Washington requirements
Compare US and Japanese credential recognitionBuild your file in three stages.
Keep academic evaluation, exam approval and test-day admission separate. Your board and evaluator control the exact documents and delivery methods.
Your preparation checklist
0 of 9 prepared
Use this to organize your preparation. Ticking every box does not confirm eligibility. Selections reset when you leave or reload this page.
Sources: NIES document requirements · NASBA Washington requirements · NASBA international testing · Prometric CPA booking
Waiting for your records? Try free FAR questions to get familiar with the English exam format.
Four passes are the start of your license application.
Apply to a US licensing board after meeting its education, experience, ethics and other requirements. Passing alone does not issue a license.
- 01
Confirm education
Close any gap between exam eligibility and the license pathway.
- 02
Document your work
Keep your role, duties, dates, hours and verifier evidence.
- 03
Finish ethics + apply
Submit the board’s required course results, forms, fees and supporting records.
- 04
License issued
Confirm issuance with the board, then maintain renewal and CPE.
Can your work in Japan qualify?
It can, if the licensing board accepts the experience and verification. Start checking this before choosing your board or your next job.
- Work evidence
- Document responsibilities and competencies, not just your job title.
- Verifier
- Check the board’s license, tenure, relationship and verification rules.
- Employer wording
- A job accepting “all sections passed” does not itself make you licensed.
Washington / license example
Your education changes the experience requirement.
Accounting concentration or equivalency is required. The additional-30-hours option expires December 31, 2035. A Washington verifier must meet its US CPA licensing and five-year tenure rules; they need not be your supervisor.
Submit the experience affidavit and complete Washington’s ethics, CPA Essentials and initial-license requirements. These rules do not apply uniformly to other states.
Sources: Washington education rule · Washington experience rule · Washington verifier rule · Washington initial license rule
Japan job demand: read the qualification line.
USCPA appears in Japan recruitment. The useful question is whether a posting needs an active license, accepts exam passes, or lists the qualification as preferred.
doda / Japan location filter
316ads mentioning “USCPA”
September 2026 snapshotHow many jobs require a US CPA license?
This search does not establish that number. It matches the keyword anywhere in an ad, including preferred skills and training benefits. Some ads span locations, including overseas assignments.
Use it as a dated hiring signal. It is not a count of unique vacancies, required licenses or actual hires.
Inspect the same search| Employer / location | Role | Qualification signal |
|---|---|---|
| EY ShinNihon Tokyo | Financial services audit | Exam passes accepted US CPA qualification or all-section passes listed among qualifying routes. |
| KPMG FAS Osaka | M&A advisory | One accepted qualification USCPA or another overseas accounting qualification is an alternative to the Japanese CPA route. |
| Assurant Japan Tokyo | Corporate accounting | Preferred CPA, JCPA or USCPA welcomed; the qualification is in the preferred criteria. |
2026 hiring direction
Robert Walters observations for accounting and finance broadly. These are regional reports, not a USCPA vacancy growth series.
East Japan / April 2026
Selective increases in demand
Treasury, tax and external reporting saw modest increases. FP&A, M&A and bilingual experience also feature in demand, despite budget pressure.
Read the East Japan reportWest Japan / June 2026
Broadly steady versus 2025
Kansai accounting and finance hiring remained largely unchanged. The report highlights FP&A, M&A and investor relations in the manufacturing economy.
Read the West Japan reportOne captured job-count snapshot cannot show historical growth. Listings may expire. For credential choice and career fit, use the US CPA vs Japanese CPA comparison.
Before you apply
Do I have to travel to the US to take the CPA Exam?
No. Eligible candidates under participating US jurisdictions can take the exam at approved international locations in Japan. Check the CPA-specific appointments in Tokyo and Osaka before arranging travel.
Is there a once-a-year US CPA application deadline in Japan?
No. There is no single annual Japan application deadline for the US CPA Exam. You must first be approved, obtain a valid NTS and book an available appointment within the testing calendar for your section.
Does passing in Tokyo give me a Japanese exam credit?
Your pass is recorded for your selected US jurisdiction, wherever you take the exam. Another US board must accept a formal score transfer if you change jurisdictions. This does not convert into a Japanese CPA qualification.
Can I become licensed while working in Japan?
Potentially, if your US board accepts your education, work experience, verifier and other licensing evidence. Check this before choosing a jurisdiction. An employer accepting your exam passes for a job is separate from a board issuing your license.
Sources: NASBA international testing · NASBA application and credit FAQ · Washington experience rule · Washington verifier rule
From application to preparation
Make your next step a practice question.
Build familiarity with the English exam while you organize your application.
Reviewed by the CPAPass Team using linked requirements and recruitment sources. Check current board rules, fees, dates and listings before applying.