In principle the following members of the following overseas bodies are eligible via Mutual Recognition Agreements (MRAs) [1]: Those who have acquired their overseas membership through mutual recognition or reciprocity are not eligible.
Those from recognized overseas bodies who are not eligible to sit for IQEX may apply to a U.S. State Board of Accountancy to sit for the Uniform CPA Exam under normal rules.
Australian CPAs required to sit the AUD section of the Uniform CPA Exam must pay USD1,030 as a first time candidate, and USD795 for re-examination.
After successfully passing IQEX, candidates must still meet the requirements of one of the 55 State Boards of Accountancy in order to be licensed or certified as a CPA.
Although state boards are not involved in the IQEX examination itself, they still reserve the right to decide on CPA licensure and certification.