US CPA vs Japanese CPA:
your route from Japan
Yes, you can pursue the US CPA while living in Japan. Apply through an eligible US jurisdiction, take the exam in Japan, and meet that board’s licensing rules.
Your education
Japanese degree + course records
Evaluated for US equivalency
Your exam
Prometric in Japan
Recorded under your US jurisdiction
Your license
Issued by a US board
Separate from Japanese CPA registration
Two credentials. Different routes.
Swipe the table to compare both routes.
| Compare | US CPA 米国公認会計士 | Japanese CPA 公認会計士 |
|---|---|---|
| Credential | A license issued by a US state or jurisdiction. | Japanese CPA (公認会計士). JICPA is the professional institute. |
| Exam language | English. The same Uniform CPA Exam used in the US. | Japanese. |
| Exam structure | Pass AUD, FAR and REG, plus one of BAR, ISC or TCP. Four hours per section. | Short-answer stage, then essay stage. Exemptions have separate rules. |
| Application route | Apply to a participating US jurisdiction and satisfy its eligibility rules. | Apply through Japan’s CPAAOB during its announced application period. |
| Scheduling | Book individual sections after approval. Core and Discipline calendars differ. | Fixed national exam dates; short-answer exams twice a year and essays once a year. |
| After passing | Complete the selected US board’s education, experience, ethics and license application. | Practical experience, professional education, final assessment and JICPA registration. |
Sources: AICPA: CPA Exam structure · JICPA: qualification and registration · CPAAOB: Japanese CPA exam calendar
Try the English exam style before you choose.
Try free FAR questions, or create an account to continue practicing.
Can a Japanese candidate apply?
Yes. You do not need to pass the Japanese CPA exam first. Your eligibility depends on the US jurisdiction you select.
Check both gates before paying
Gate 1: permission to take the exam
Degree, accounting/business coursework, accepted evaluator and any residency or identification conditions.
Gate 2: a license you can obtain
Additional education, qualifying work, an acceptable verifier, ethics and application requirements.
Your address does not choose your board.
Choose a participating jurisdiction whose requirements you meet. An education evaluator reports equivalency; the board or its administrator determines exam eligibility.
NASBA currently excludes Alabama, Idaho, North Carolina and the Virgin Islands from international administration. Check the current list before applying.
NASBA: international testing · NASBA: applications, credits and score transfers
- 01
Choose a US board
Check exam eligibility and the eventual license requirements together.
- 02
Evaluate your degree
Have Japanese education assessed by an evaluator that board accepts.
- 03
Get approved
Apply for eligibility, then an exam section and its Notice to Schedule (NTS).
- 04
Book in Japan
Pay the international fee, wait at least 24 hours, then select a Prometric appointment.
- 05
Pass four sections
Finish within the exam-credit period your US board allows.
- 06
Apply for a license
Submit the remaining evidence to your licensing board.
When can you apply and take the test?
US CPA applications do not have one annual Japan deadline. Apply when ready; approval, your NTS expiration and available seats determine when you can sit.
US CPA: 2026 testing calendar
Core: AUD, FAR, REG. Continuous testing, subject to center availability.
Discipline: choose BAR, ISC or TCP. First month of each quarter in 2026.
October 1-31, 2026
Discipline testing window → target score release December 15.
A score-release date is not an application deadline. Use the official calendar for 2027 dates and later updates.
AICPA: testing and score-release dates · NASBA: applications, credits and score transfers
Japanese CPA: fixed exam cycle
The first short-answer exam of the 2027 cycle takes place in December 2026. CPAAOB publishes a separate application period.
Apply online
Aug 28 - Sep 17, 2026
Deadline: 23:59 Japan time on September 17.
Pay the exam fee
By Sep 18, 2026
Payment deadline: 23:59 Japan time.
First short-answer exam
Dec 13, 2026
Second sitting: May 23, 2027.
Essay exam
Aug 20-22, 2027
For candidates eligible for the essay stage.
CPAAOB: Japanese CPA exam calendar. Published schedules can change.
Plan around your NTS. It has a board-specific expiry date, including months when your section may not be offered. Do not buy an NTS too early. See testing windows and score-release planning.
Where should you take the test?
Japan testing
Tokyo · Osaka
Search the CPA program in Prometric’s locator.
Choose a center with a suitable seat and manageable travel. Confirm the exact address and local appointment time before arranging travel; a general Prometric center may not offer CPA testing.
Find CPA test centersBooking in the right order
- 1Receive the NTS for the section you want to take.
- 2Register for Japan testing and pay the international fee.
- 3Wait at least 24 hours, then book through Prometric.
- 4Save the confirmation. Bring your passport and valid NTS.
Japan international fee: US$390 per section. Four first attempts add US$1,560 in international fees alone, on top of evaluation, application and exam fees.
NASBA: international testing · Prometric: CPA locations and booking
What does “state credit” mean in Japan?
Three different things often get called “credits.” Keep the education record, exam passes and professional license separate.
University credits
Your Japanese university
US education evaluation
Your courses are assessed for US equivalency and the chosen board’s subject requirements. Japanese credits are not automatically US semester hours. Extra courses must be acceptable to that board.
Exam credits
A section passed in Japan
Your US jurisdiction’s record
A Tokyo or Osaka pass is recorded under your exam jurisdiction. One jurisdiction at a time; its credit clock applies. Moving the record requires an official transfer and acceptance by the receiving board.
CPA license
Your US licensing board
A US credential used in Japan
Passing is not licensure. A US license does not convert into Japanese CPA registration or automatically grant Japanese statutory audit signing rights.
Example: if you apply through Washington and sit FAR in Tokyo, the pass goes to your Washington exam record. Applying for a different state’s license later may require score transfer and a new education review. See how exam score transfers work.
What do you need to submit?
Use this packing list in three stages. Your selected board’s instructions control the exact documents and delivery method.
Education evaluation
Send to the board’s accepted evaluator
- Official transcripts for every post-secondary institution, including transferred study.
- Degree or graduation certificates as required for your Japanese education.
- Official English translations of documents issued only in Japanese.
- Passport or government ID copy; course descriptions if requested.
Exam application
Submit to the US board or its administrator
- Eligibility application and the evaluation report for that jurisdiction.
- Any additional board forms, identification or residency documentation.
- Exam section application and required application/exam fees.
- After the NTS: Japan international registration and fee for that section.
Test day in Japan
Bring to your confirmed Prometric center
- A valid passport. Prometric requires it for international CPA testing.
- Your valid NTS, with the correct exam section identification number.
- Matching names on your registration, NTS and identification.
- Your appointment confirmation and any other items in the Candidate Guide.
For Japanese transcripts: ask your university how it sends official records directly to the evaluator. A translation does not replace the original-language records. NIES may request accounting or business course syllabi. Read the foreign education guide.
Passed all four? Here is how licensing works.
Your US board issues the license. Passing the exam is one requirement; it does not automatically make you a licensed CPA.
STEP 1
Complete the requirements
Finish the applicable education, experience and ethics requirements.
STEP 2
Submit the evidence
Send the license application, fee, score record, education and experience verification.
STEP 3
Wait for issuance
Verify that the board issued your license, then keep up with renewal and CPE.
One state example, not a recommendation
Washington’s education + experience paths
Accounting-concentration or equivalency rules still apply. Choose the option that matches your education and qualifying experience.
Bachelor’s + accounting concentration
24 months / 4,000 hours
Post-baccalaureate degree + accounting concentration
12 months / 2,000 hours
Bachelor’s + accounting concentration + 30 semester hours
12 months / 2,000 hours
Option C expires December 31, 2035. Washington also requires its specified ethics course/exam, experience affidavit, CPA Essentials video and other application checks. Washington: first CPA license.
Can work in Japan count?
Potentially. The board evaluates the work and verifier. Washington lets you choose a qualified CPA to verify your experience. That person must meet its licensing and verification rules. Keep duties, dates and hours documented. Washington: experience rule (WAC 4-30-070) · Washington: CPA verifier rules (WAC 4-30-072).
What about the Japanese CPA route?
JICPA describes at least three years of relevant experience, a three-year professional education program, a final assessment and registration. Experience may be gained before or after the exam; these periods are not necessarily additive. JICPA: qualification and registration.
See the first-license checklist for the documents to confirm with your board.
Is there demand for US CPAs in Japan?
There are job postings that accept or prefer USCPA. Read the qualification line: “license required,” “exam passes accepted” and “preferred” mean different things.
doda · Nationwide Japan
316
postings mentioning “USCPA”
Observed September 11, 2026. This is a keyword-search count, not a count of licenses required.
Open the same Japan searchWhat is in that snapshot?
Employment categories as shown by doda. One ad can represent more than one opening. A keyword match can also come from training benefits or company information.
How to read this count
doda result count for “uscpa” anywhere in the posting, with the nationwide Japan location filter. Postings may mention a preferred qualification, exam passes, or an unrelated company course. Counts are ads, not unique employers or people needed; multi-location ads and duplicates may occur.
This is one dated snapshot, not a national census or a growth rate. The number of Japan jobs that strictly require a US CPA license is not established by this search.
Three real roles, three qualification signals
A selected sample reviewed September 11, 2026. Advertised annual pay, not market averages or guaranteed offers.
Swipe the table to see qualifications and pay.
| Employer / role | How USCPA is treated | Advertised annual pay |
|---|---|---|
| EY ShinNihonFinancial services auditTokyo | Exam passes accepted US CPA qualification or all-section passes listed among qualifying routes. | ¥5.0m - ¥8.5m |
| KPMG FASM&A advisoryOsaka | One accepted qualification USCPA or another overseas accounting qualification is an alternative to the Japanese CPA route. | ¥6.0m - ¥10.0m |
| Assurant JapanCorporate accountingTokyo | Preferred CPA, JCPA or USCPA welcomed; the qualification is in the preferred criteria. | ¥7.0m - ¥9.0m |
2026 hiring trends: where the work is moving
Recruiter observations for accounting and finance broadly, not a USCPA-only vacancy time series.
East Japan · April 2026
More demand for reporting and analysis
Robert Walters reports a modest rise in treasury, tax and external reporting demand, plus interest in FP&A, M&A and bilingual professionals. Hiring budgets remain tight.
West Japan · June 2026
A steadier picture in Kansai
The recruiter describes accounting and finance hiring as broadly unchanged from 2025, in a region with a strong manufacturing base. Its outlook also points to openings from startup growth.
What this means for your choice: compare actual job requirements with the credential you plan to earn. A US CPA can support a Japan finance career; language skills, relevant experience and the employer’s requirements still matter.
Before you decide
Do I need to pass the Japanese CPA exam first?
No. Apply directly under a participating US jurisdiction’s rules. A Japanese CPA qualification is not a general prerequisite for the Uniform CPA Exam.
Can I use credits from any US state in Japan?
Japan is a test location, not a separate US CPA jurisdiction. Your exam credits belong to the jurisdiction under which you applied. Another US board must accept an official transfer; Japanese CPA registration is a separate process.
Does a US CPA license let me sign Japanese statutory audits?
A US CPA license alone does not grant that authority. Japanese CPA qualification and registration are separate. JICPA states that foreign CPA qualifications do not provide exemptions from the Japanese CPA examination.
NASBA: international testing · NASBA: applications, credits and score transfers · JICPA: qualification and registration
See what studying for the US CPA feels like.
Start with English practice questions while you check your board requirements.
Reviewed by the CPAPass Team using the linked official requirements and job sources. Dates, fees, licensing rules and listings can change. Verify them at the source before applying or booking.