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Endorsement of Foreign Licenses for Certified Public Accountants

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Licensure by foreign endorsement is a streamlined application process that is available to individuals who:

  • are licensed in another country that has a Mutual Recognition Agreement (MRA) with the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA); and
  • have at least 4 years of acceptable accounting, tax, financial or management advisory experience since their initial license was issued and within the last 10 years; and
  • certify they have completed the continuing education requirements in the year prior to submission of the application

If you cannot certify 4 years of acceptable post licensure experience, you are not eligible for licensure by foreign endorsement and must apply as an applicant for initial licensure.

If your foreign license was issued by a country that does not have a MRA with NASBA and AICPA, you will need to submit all of the documentation required of an applicant for initial licensure so that the Education Department can determine whether your personal qualifications are substantially similar to New York State' licensing requirements.

If your license is in a status other than “Active” you must submit supporting documentation for evaluation to the Education Department.  

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To apply for licensure by foreign endorsement you must submit:

  • Form 1 - Application for Licensure and First Registration along with the $427 fee; and
  • Verification of your licensure status from the Country in which you were initially licensed. We will accept a letter of good standing if it provides your initial date of licensure, license number and indicates whether there has been any disciplinary action taken against your license. If the country in which you are licensed does not provide this information through a letter of good standing you must have the Chartered Accountants in that country complete and submit a Certification of Out of State Licensure and Examination Scores (Form 3); and
  • International Qualification Examination (IQEX) – you must have NASBA send the IQEX exam scores on your behalf
  • Form 4B – Verification of Experience by Supervisor must be completed and submitted by the CPA who supervised 4 years of post-licensure experience within the last 10 years. All experience must be certified by a U.S. CPA. Therefore, foreign endorsement applicants cannot self-certify their experience. Please see the instructions for completing form 4B for details.
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The applicant must become licensed in New York State prior to the expiration of the Mutual Recognition Agreement as the foreign license would no longer be considered in good standing. Please submit all application documents in advance to allow ample time for the processing, review, and evaluation of the licensure application.