American Institute of Certified Public Accountants (AICPA) / National Association of State Boards of Accountancy (NASBA)

Content Summary

Mutual Recognition Agreement

CPA Australia has a Mutual Recognition Agreement (MRA) with the International Qualifications Appraisal Board (IQAB) representing AICPA and NASBA.

Under this MRA, a CPA Australia member may be eligible for the US CPA credential if they are a citizen of Australia or New Zealand, or a holder of a Visa granting legal residency in Australia or New Zealand.

They must also be a member in good standing of CPA Australia and meet additional criteria for prior education, relevant CPA Program examinations, practical experience and continuing professional development.

Members of CPA Australia seeking to obtain the US CPA credential via this agreement can visit the NASBA website for specific eligibility requirements.

Pathway to CPA membership

The following steps demonstrate the pathway to CPA membership for holders of a US CPA credential, under the conditions of the current MRA.

Step 1: Determine your eligibility

You may be eligible to apply for CPA Australia membership if you:

  • are a current member of good standing with a State Board and not under any investigation for professional conduct infringements
  • did not obtain the US CPA credential under a mutual recognition agreement, reciprocal membership agreement, or other similar agreements which the IQAB may have/had at any time
  • have successfully completed the Uniform CPA Examinations
  • hold a baccalaureate or higher degree
  • have satisfied the experience requirement of the relevant State Board.

Step 2: Apply

Complete our online application and submit it with the required documentation, including your application and membership fee.

In your application, nominate AICPA or NASBA as the professional body with whom you studied and hold membership.

Start your application now

Step 3: Verification and outcome of your application

Your application will take approximately 10 to 15 working days to verify. We will send you an email informing you of your assessment outcome.

Membership pathways FAQs

Have questions about membership pathways and arrangements? Find answers here.

Membership pathways FAQs