Over the past several years, the AICPA and NASBA have considered offering the CPA exam internationally. They hope to do so in a few countries on a pilot basis in 2011. Candidates would continue to apply through state boards and would have to complete the full process of attaining the CPA license, according to Mills.
About 10% of current test takers travel to the U.S. or one of its territories for the exam. Offering the exam internationally would make it less expensive and more convenient for these candidates, Mills said. The exam would likely cost test takers more money to take abroad, but less than the cost of traveling to the U.S., he added.
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