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Foreign Education & Credentials

Foreign Education

Applicants for the CPA examination who earned college credit in foreign countries must have their official educational credentials evaluated by an acceptable foreign credential evaluation service. A course-by-course evaluation is required.  We accept the following foreign credential evaluation services:


The following foreign credential evaluation services have been approved in Ohio on the basis of being approved by another accountancy Board:

  1. ACREVS, Inc. by the California Board of Accountancy on May 23, 2008.
  2. Center for Educational Documentation by the Massachusetts Board of Public Accountancy on June 28, 2010.
  3. Foreign Credentials Service of America by the Nevada State Board of Accountancy on February 1, 2012.
  4. Josef Silny & Associates, Inc. by several accountancy boards on February 11, 2021.
  5. NASBA International Evaluation Services by several accountancy boards on October 1, 2012.
  6. One Earth International Credential Evaluations by the California Board of Accountancy on May 31, 2017.

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.