Getting information about how to appear for CPA Examination of the US is a mess. Each state has its own set of rules and regulations: different citizenship and residency requirements, myriad credential evaluation agencies, different set of requirements for sitting the exam and another set for granting licence so on and so forth.
Generally in many states 120 credit hours will be sufficient to sit for the exam and 150 credit hours to get the license.
Chad Sinclair an ACCA member (FCCA) writes about his attempt at obtaining the CPA certification as an ACCA + BSc from Oxford Brookes University:
In 2012 I started my credential evaluation journey and submitted my Oxford Brookes University Degree obtained through Oxford Brooke’s partnership with the ACCA (Association of Chartered Certified Accountants) to ERES (Educational Records Evaluation Service). I received 120 US Semester Credits which prior to the CBA (California Board of Accountancy) changing the requirements to become a CPA in CA this was more than sufficient.
He got 120 US semester credits which is sufficient to sit for examinations even now. But I have seen people posting in discussion forums that ACCA + Oxford Brokkes BSc (OBU) didn’t earn them 120 credit hours — there are people who got only 90 for both (see the comments under Sinclair’s post). This will depend upon the credential evaluation agency used (and your luck?).
Sinclair advises you to pick the evaluation agency wisely:
So here is my advice on how to pick an evaluation company.
- Firstly speak to an evaluator either in person or over the phone.
- Make sure they have knowledge of your qualifications
- Make sure if you have non-college qualifications i.e. Vocational or Professional Qualifications that require evaluation that the firm knows of the course or credential and ask them if they have evaluated this qualification before.
- Pick the firm that is the most knowledgeable about your educational experience.
- Complete the necessary paperwork and be as open and transparent as possible to aid the evaluator in reviewing your credentials.