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.
Accountancy Board of Ohio
77 South High Street, Suite 1820
Columbus, Ohio 43215-6108
Main Line: 614.466.4135
Fax Line: 614.466.2628