UK A practical candidate guide

US CPA Exam.
From the UK.

Apply from here. Test here.
Qualify through a US state.

Your route through eligibility, exam dates, education credits and licensing, with UK jobs evidence to help you decide.

See your route Explore UK jobs

One qualification. Three separate decisions.

YOUR STARTING POINTLive in the UK

Your UK location does not rule you out.

YOUR QUALIFYING AUTHORITYChoose a US state board

It sets your exam and license requirements.

YOUR EXAM APPOINTMENTTest in England or Scotland

Book an available CPA seat with Prometric.

Verify the international route

UK testing availableSubject to eligibility and seats

No annual UK application intakeApply when your state file is ready

US state-issued licenseSeparate from passing the exam

Yes, you can apply from the UK.

Start with a participating US jurisdiction whose exam and licensing requirements you can meet. There is no separate UK state board for the US CPA.

Evaluate your education

A board-approved evaluator checks degree equivalence and accounting / business study.

Check the state rules

Review residence, identification, education and international-testing participation.

Plan the full license

Confirm how your UK experience can be documented and verified before applying.

A state to investigate

Washington: a concrete example

Its exam application has no state residency or Social Security number requirement. It uses NIES for international education. This is an example, not a promise that your qualifications are eligible.

Check Washington’s application rules

Where to apply: Start with NASBA’s jurisdiction directory. Follow your chosen board’s application instructions. For CPAES states such as Washington, the CPA Portal handles eligibility applications and, after approval, section applications and NTS access.

How is this different from ACA or ACCA?

Route	Who qualifies you?	What you complete
US CPA	A US state board	Eligible education, CPA Exam and the state’s licensing requirements.
ICAEW ACA	ICAEW	Its qualification and training route, including at least 450 days of professional experience.
ACCA	ACCA	Exams, ethics module and at least 36 months of relevant experience.

These are different credentials. UK statutory-audit registration is a separate requirement. ACA route · ACCA route · UK audit rights

Apply when ready. Test within the right window.

Clock 1

Application processing

NIES currently quotes about six weeks after a complete file arrives. Your board’s processing comes separately.

Evaluation timing

Clock 2

Your NTS expiry

The Notice to Schedule authorises your section. Sit before its expiry; do not buy sections too early.

Example NTS rules

Clock 3

Passed-section credit

Your board sets how long passes remain valid. This is a different deadline from your NTS.

Understand exam credit

2026 exam calendar

Appointment availability applies

Core: AUD, FAR and REG throughout the year.
Discipline: choose BAR, ISC or TCP in January, April, July or October.

JanCoreDiscipline

FebCoreNo discipline

MarCoreNo discipline

AprCoreDiscipline

MayCoreNo discipline

JunCoreNo discipline

JulCoreDiscipline

AugCoreNo discipline

SepCoreNo discipline

OctCoreDiscipline

NovCoreNo discipline

DecCoreNo discipline

Core exampleFile received by 30 SepTarget score 9 Oct

Discipline exampleTest 1-31 OctTarget score 15 Dec

A Core cutoff is the date AICPA receives your exam file, not an application deadline. Score dates are targets. Applications can be prepared outside testing windows.

Check the official calendar

Planning into 2027? AICPA has announced different testing windows from July 2027 during a technology transition. Use the linked schedule for those dates.

Stay in the UK to take the US exam.

NASBA-approved UK testing locations

England + Scotland

Search Prometric’s CPA programme for the exact centre, address and date. A general Prometric centre listing does not guarantee CPA seats.

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

Additional international feeUS$390 / section

US$1,560 for four first attempts, on top of evaluation, state and exam fees. Retakes add costs. Check fees before paying.

Official registration and fees · Find a CPA appointment

Your state board matters. Your test location does not change it.

Education credits

Your UK degrees and courses are evaluated for US equivalence and the state’s subject requirements. UK credits or ECTS are not a plug-in eligibility score.

Before you apply

Exam credits

Each passed section is recorded under your jurisdiction. Washington, for example, uses a rolling 36 months from score release. Check your own board’s expiry rules.

While you pass the exam

Your CPA license

The state issues it after you meet all licensing conditions. Choosing a UK test centre does not convert it into a UK credential.

After state approval

Education rules · Exam-credit example · License approval

Can I choose any US state?

Only one whose conditions you meet. Match your degree, required subjects, ID / residency rules, international testing and experience-verification route.

Can I move my credits later?

Ask the receiving board to review your record and request an official score transfer. A new jurisdiction may also require a revised education evaluation. Acceptance is not automatic.

Changing your evaluation jurisdiction

What about a three-year UK degree, ACCA, ACA or ICAS?

Do not assume a three-year degree fails, or that a professional qualification automatically fills a credit gap. NIES assesses professional coursework case by case. Use the evaluator your board accepts; WES or UK ENIC recognition alone does not establish acceptance by a US board.

ACCA and ICAEW are absent from NASBA’s current MRA list. ICAS is also absent from that current list, although older NASBA material mentions it. Confirm any proposed IQEX shortcut directly with NASBA before relying on it. A qualifying membership such as Chartered Accountants Ireland may lead to a different route.

Professional-coursework evaluation · Current recognition agreements

Prepare your documents in three stages.

0 of 6 prepared

EvaluationPassport or government IDUse a consistent name across your evaluation, exam application and booking.EvaluationDegree certificates and full transcriptsInclude every post-secondary institution and year. Arrange official delivery directly from each institution as instructed.EvaluationCourse details, if requestedHave accounting and business syllabi ready. For professional study, request certificates, exam information and syllabi from the issuing body.EvaluationEnglish translations, if neededFor any non-English records, supply translations that meet the evaluator’s rules alongside the official documents.Exam applicationEvaluation report, state forms and feesSend the report to your chosen board or its exam administrator. Include declarations and accommodation requests where applicable.Test dayValid NTS and passportPrometric requires a passport for international CPA testing. Bring your Notice to Schedule and follow the current Candidate Guide and appointment ID instructions.

Use this as a preparation checklist. Ticking a box does not submit documents or confirm eligibility. Progress resets when you reload.

Evaluation document rules · Example exam application · International test-day passport rule

Coordinate official delivery before opening the file. NIES requires supporting materials within 90 days of applying. State application deadlines can be shorter.

Pass the exam, then complete your license application.

Passing all four sections is one milestone. You also need the chosen state’s education, experience, ethics and final approval.

1
Pass the four sections
Keep your official score record and confirm all credits are valid.
2
Complete education and verified experience
Confirm your UK work meets the state’s duties, hours, recency and verification requirements.
3
Complete ethics and submit the license file
Send the required evidence and fee to your licensing board, including any transferred scores.
4
Receive approval and maintain your license
Check the board’s license record, then follow its renewal and continuing-education rules.

Worked example: Washington

Your education pathway changes the experience requirement

Evaluated education	Minimum time	Minimum hours
Qualifying bachelor’s degree	24 months	4,000 hours
Qualifying postgraduate degree	12 months	2,000 hours
Qualifying bachelor’s + 30 semester hours	12 months	2,000 hours

Each pathway requires an accounting concentration: 24 semester hours in accounting and 24 in business, with excess accounting hours eligible toward business. The bachelor’s + 30-hour option expires after 31 December 2035.

Education pathways · Experience hours and competencies

Can UK work experience count?

It may, if it meets the board’s rules. For Washington, plan a verifier with a qualifying US CPA license held for at least five years. An ACA or ACCA supervisor is not automatically an eligible verifier.

Who can verify your work

What else does Washington require?

At least 90% on a course covering the AICPA Code of Professional Conduct. Extra CPE applies if more than four years have passed since the exam. Use the CPA title only after posted license approval.

Final license conditions

UK statutory-audit rights require separate qualification and registration. Check UK audit registration

Where does the US CPA fit in the UK jobs market?

US tax roles provide concrete examples of demand. Read the qualification requirement closely: “US CPA accepted” and “US CPA required” mean different things.

Reviewed advert sample2

London adverts explicitly mentioning US CPA

Within this sample0

Require US CPA as the only qualification option

Two examples, not a UK-wide vacancy total. Both also accept other qualifications or study in progress.

Selected UK job adverts
Employer / role	How US CPA appears	Other requirements
EYUS Tax Senior, Private EquityLondon	US CPA or alternative / in progress	US CPA or Enrolled Agent, including candidates pursuing either. Partnership tax knowledge and relevant experience are also requested.
CER Financial (recruiter)US Corporate / Partnership Senior Tax AssociateLondon	US CPA preferred / alternatives accepted	US CPA, Enrolled Agent or similar preferred; study in progress considered. More than two years of US tax compliance experience requested.

This is a selected, deduplicated sample of two advert URLs, not a comprehensive or representative survey. Adverts may close or be reposted. No verified national total or historical series for US-CPA-required jobs was available from these sources.

The wider hiring picture

UK finance & accounting · 2025171,617

roles posted in the year

Robert Half’s dataset covers broad finance and accounting recruitment, including roles that do not ask for a CPA.

Dataset and methodology

UK permanent vacancies · August 2026

Accounting demand rose

Accounting / Financial was one of 2 of 10 surveyed sectors with rising permanent vacancies in August. The other eight declined.

Sector direction from the REC survey, not a count of jobs or a CPA-specific growth rate.

September report on August hiring

Use the evidence to choose your target role. If you want US tax or US-facing reporting work, compare real employer requirements before investing in another qualification. These figures do not establish a US CPA salary premium or a job guarantee.

Your next study step

Get a feel for the US CPA Exam.

Try questions with explanations, then build a study plan around the sections you need.

Try free CPA questions Start practicing with CPAPass

A few common questions

Is there a separate UK version of the US CPA Exam?

No. You take the Uniform CPA Exam under a US jurisdiction. A UK test appointment does not create a UK CPA license.

Do I need to wait until January to apply?

No single annual UK intake applies. Prepare your evaluation and state application when ready; exam appointments depend on your NTS, testing windows and seat availability.

Does ACCA or ACA automatically exempt me from US CPA sections?

No. Do not assume professional membership provides exam exemptions or a fixed number of US education credits. Use the current NASBA recognition list and a board-approved evaluation for your circumstances.

Can I use credits from a different US state?

A change of state requires the receiving board to accept your education and exam record under its rules. Request an official score transfer and any new evaluation; expired credits do not automatically become valid again.

Does a US CPA license let me sign UK statutory audits?

It does not automatically grant UK statutory-audit rights. UK audit qualification and registration requirements apply separately.

Sources & review notes

Reviewed by the CPAPass Editorial Team. Requirements, fees and job adverts are snapshots. Check the linked authorities for current eligibility, appointments and licensing decisions.

CPA Exam requirements Prepare from the UK CPA licensing guide International candidates