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A foreign Chartered Accountant who desires to sit for the CPA examination may submit proof of membership in the Institute of Chartered Accountants or the Association of Chartered Certified Accountants to meet Colorado's education requirement for the examination.
Foreign candidates for examination who are not members of the Institute of Chartered Accountants or the Association of Chartered Certified Accountants, and who have received their credentials from an institution outside of the United States, are required to have their credentials evaluated by an evaluation service that is a member of the National Association of Credential Evaluation Services, Inc. (NACES), such as the Foreign Academics Credential Service (FACS) or Educational Credential Evaluator, Inc. (ECE). These agencies evaluate the accreditation of the college or university and determine whether the coursework would be equivalent to a concentration in accounting, as specifically defined in Rule 2.4:3.
The results of your transcript/credential evaluation, or photocopy of Certificate of Membership in the Institute of Chartered Accountants or the Association of Chartered Certified Accountants, should be forwarded with your application for the examination.
To obtain applications for the Uniform CPA examination, contact CPA Examination Services, P. O. Box 198469, Nashville, TN 37219-8469 or call 1-800-272-3926 (within the U.S.), or 1-615-880-4250 for applicants calling from outside of the U.S. You may contact the Colorado Coordinator for the CPA Examination, or visit their website at www.nasba.org.
In order to come to Colorado to attend the CPA Exam, you must first apply and be accepted to sit for the CPA Exam. When you send in your application to sit for the CPA Exam to CPAES, be sure to inform them that you are a foreign candidate. CPAES will, in turn, send you a letter that you will need to take to the U.S. Embassy in your country in order for you to obtain permission to come to the U.S. to sit for the CPA Exam in Colorado.
Experience is not required to sit for the exam; however, for certification you need one year of experience under the direct supervision of a Certified Public Accountant or a Chartered Accountant in public accounting (required by 12-2-109(1)(a) and Chapter 4 of the Rules).
Foreign candidates applying for certification via education in lieu of experience (Rule 2.5) are required to have their credentials evaluated as described above regardless of whether they are members of the Institute of Chartered Accountants or the Association of Chartered Certified Accountants. The applicant should inform the evaluator that the review should be conducted for qualification under Colorado Rule 2.5 - Education in Lieu of Experience.
Notice for Foreign Applicants Regarding a Social Security Number
Effective January 1, 2009, a Social Security Number is required for all licensees who are physically present in the United States. The Division will deem an application to be incomplete when the applicant is a United States resident and fails to submit his/her Social Security Number. The Division will accept sworn affidavits in lieu of Social Security Numbers from foreign nationals not physically present in the United States and from non-immigrants in the United States on student visas. The affidavit is available here, or you may call (303) 894-7800 to request that one be mailed to you.
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