The International Qualification Examination (IQEX) was developed to facilitate the U.S. CPA qualification process for accounting professionals from other countries whose professional bodies enter into mutual recognition agreements with the U.S. accounting profession. Mutual recognition agreements on behalf of the U.S. accounting profession are prepared under the oversight of the International Qualification Appraisal Board (IQAB), a joint body of the American Institute of Certified Public Accountants (USCPA) and the National Association of State Boards of Accountancy (NASBA).
At present, the U.S. accounting profession has mutual recognition agreements in effect with the following professional bodies:
Institute of Chartered Accountants in Australia (ICAA)
Certified Practising Accountants Australia (CPA)
Canadian Institute of Chartered Accountants (CICA)
Chartered Accountants Ireland (CAI)
Instituto Mexicano de Contadores Publicos (IMCP)
New Zealand Institute of Chartered Accountants (NZICA)
IQEX is a four-and-a-half hour examination designed to facilitate the U.S. CPA qualification process for those accounting professionals from other countries whose professional bodies have entered into reciprocity agreements with the U.S. accounting profession.
Detailed information about IQEX eligibility requirements and IQEX application materials are available from NASBA at www.nasba.org.
The IQEX Content Specifications Outline (CSO) listing examination topics is available from the USCPA.