The US Uniform CPA Examination is being expanded to test sites in England, Germany, Ireland and Scotland starting 1 October.

The US exam’s international expansion was in response to demand for US CPA licensure from international candidates and as a convenience to US professional accountants abroad.

Testing will be open to eligible citizens and residents of the countries in which the exam is being administered. Citizens and residents from EU countries, Norway, Russia, and Switzerland will also be able to sit the exam at these locations.

US citizens living abroad will be able to take the exam at any location where it is offered.

The exam, which is being administrated by the American Institute of CPA’s (AICPA), the National association of State Boards of Accountancy, and Prometric, is the same as the exam offered in the US.

The content of the exam is closely aligned with the work a newly licensed CPA would be required to perform.

Licensure requirements for international candidates are the same as for US CPA candidates. Along with passing the exam, international candidates must meet educational and experience requirements as mandated by US boards of accountancy. In the US, boards of accountancy are the only governmental legal jurisdictions authorised to grant the US CPA license.

NASBA president and CEO Ken L Bishop said: “Expanding the international testing locations to Europe is a direct result of the overwhelming positive response from international exam candidates in Japan, the Middle East and Brazil where the Exam is currently offered.”