Foreign Credentials

Mutual Recognition Agreements | NASBA

The NASBA/AICPA International Qualifications Appraisal Board (IQAB) is the link between the U.S. accounting profession and that of other General Agreement on Trade in Services (GATS) signatory countries. Through a mutual recognition agreement (MRA),  qualified professional accountants from another country can practice in the United States without having to completely re-credential. Similar recognition is given to U.S. CPAs who wish to practice in that same country.

The following credentials issued by foreign countries have been determined by the Board to be substantially equivalent to the provisions of the Ohio accountancy law, having been approved by the International Qualifications Appraisal Board and the Accountancy Board of Ohio. Applicants for the Ohio CPA certificate who hold a credential from these foreign organizations may take the International Qualifications Examination in lieu of the CPA examination.

 Name of country  Credential
Australia Institute of Chartered Accountants in Australia
  CPA Australia
Canada CPA Canada (CPAC)
Hong Kong Hong Kong Institute of Certified Public Accountants
Ireland Institute of Chartered Accountants in Ireland
Mexico Instituto Mexicano de Contadores Públicos
New Zealand New Zealand Institute of Chartered Accountants
Scotland Institute of Chartered Accountants of Scotland (ICAS)
South Africa South African Institute of Chartered Accountants

  John E. Patterson, Executive Director

Accountancy Board of Ohio

77 South High Street, Suite 1820

Columbus, Ohio  43215-6108


Accountancy Board of Ohio Contact List

Main Line:  614.466.4135

Fax Line:  614.466.2628