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The IQEX Exam For Canadian Chartered Accountants

By Eric Anderson

If you are a Canadian Chartered Accountant (CA) who was educated in Canada, you can become a U.S. Certified Public Accountant (CPA) by passing IQEX.

IQEX is an acronym for the International Uniform Certified Public Accountant Qualification Examination. This test is sometimes referred to as The U.S. CPA Reciprocity Exam. The exam covers U.S. taxation and other topics specific to U.S. practice, and thus probably not taught during the Canadian college program.

The National Association of State Boards of Accountancy (NASBA) offers the IQEX to qualified international candidates each fall. If you are an internationally trained accountant, you may wish to sit for the IQEX exam and seek a reciprocal CPA designation, since the CPA is globally the most recognized accounting designation.

IQEX is designed to evaluate your professional competence as delineated by the U.S. International Qualifications Appraisal Board. The board will evaluate your education, examination scores, and experience to determine if you meet requirements which are substantially equivalent to United States CPAs. The IQEX exam will test you on your knowledge of U.S. business law, professional standards, and U.S. taxation codes.

In a later article, there is a list of the international designations eligible for reciprocity. If you do not hold one of those, you can still apply through one of the 54 U.S. jurisdictions, pass the exam, and become a CPA.

The testing window for 2010 has not yet been determined.

Applications for the 2010 IQEX will be accepted approximately 4 months prior to the examination window.

To have the best chance of scheduling on your preferred date and at your preferred testing center, schedule your examination early. Notices to Schedule (NTS) will begin to be released in July. Your application and Letter of Good Standing must be received before your NTS will be released.

Note: Testing centers fill quickly. Do not expect to be able to test at the end of the testing window. Testing space at the end of the window fills more quickly than space at the beginning of the window. Failure to schedule your examination will result in all fees being forfeited.

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Article Citation
MLA Style Citation:
Anderson, Eric "The IQEX Exam For Canadian Chartered Accountants." The IQEX Exam For Canadian Chartered Accountants. 25 Jul. 2010. 29 Oct 2014 <>.

APA Style Citation:
Anderson, E (2010, July 25). The IQEX Exam For Canadian Chartered Accountants. Retrieved October 29, 2014, from

Chicago Style Citation:
Anderson, Eric "The IQEX Exam For Canadian Chartered Accountants"

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