Individual CPAs are not required to belong to the American Institute of Certified Public Accountants (AICPA), although many do.
NASBA acts primarily as a forum for the state boards themselves, as opposed to AICPA which represents CPAs as individuals.
The only countries with such agreements includeAustralia, Canada, Hong Kong, Ireland, Mexico, Scotland,[2][3] and New Zealand.
Accountants from these countries who meet the specified criteria may be able to sit for the International Qualification Examination (IQEX) as an alternative to the Uniform CPA Exam.
IQEX is also jointly administered by the AICPA and NASBA; however, state boards are not involved at the examination stage (only at licensure).