CPA exam sitting requirements and jurisdiction choice: where do international candidates sit for the exam?

Authors

• Gregory Tapis, Missouri State UniversityFollow
• Jared S. Soileau, Louisiana State University
• Spencer C. Usrey, University of Tennessee at Chattanooga
• Thomas Z. Webb, University of Mississippi

Abstract

While the CPA exam is uniform for all jurisdictions, individual jurisdictions are allowed to set the requirements to sit for the exam. These requirements vary by jurisdiction, with some being more restrictive than others. We analyze the decision process of international candidates to proxy for candidates that can choose jurisdictions with less restrictive requirements. Using CPA exam data, we find that international candidates choose to sit in jurisdictions without citizenship or Social Security requirements and in jurisdictions that only require 120 credit hours to sit. However, we find that international candidate performance is higher in jurisdictions that require 150 credit hours to sit. Our results suggest there are tradeoffs between providing easier access to the CPA exam and using higher education levels to encourage greater mastery of tested topics.

Department(s)

Pendleton Family School of Accountancy

Document Type

Article

DOI

10.1080/09639284.2023.2289444

Keywords

120-hour requirement, 150-hour requirement, CPA examination, International candidates, pass rates

Publication Date

1-1-2025

Recommended Citation

Tapis, Gregory; Soileau, Jared S.; Usrey, Spencer C.; and Webb, Thomas Z., "CPA exam sitting requirements and jurisdiction choice: where do international candidates sit for the exam?" (2025). Faculty Scholarship. 278.
https://bearworks.missouristate.edu/articles00/278

Journal Title

Accounting Education