U.S. Uniform CPA Exam Now Offered in the Philippines

The American Institute of CPAs and the National Association of State Boards of Accountancy have expanded the availability of international testing of the U.S. CPA Exam to the Republic of the Philippines.

Passing the Uniform CPA Examination is a prerequisite to becoming a Certified Public Accountant (CPA) in the United States. With the increasing globalization of business, many people living abroad are interested in obtaining the U.S. professional designation. The AICPA and NASBA, in partnership with their testing provider Prometric, currently offer the U.S. CPA exam in 18 countries outside the Philippines.

Starting July 1, 2024, CPA candidates in the Philippines will be able to begin registering for the CPA exam. Prometric will operate three testing centers in the country: two in Manila and one in Cebu City.

“The U.S. CPA complements other degrees and qualifications and demonstrates that a professional has the accounting and business skills needed to work in a global economy,” said Mike Decker, vice president of CPA Examination and Candidacy Process at the AICPA. “Allowing CPA candidates to take the exam locally in the Philippines reduces the cost and travel time to testing centers located outside the country.”

The AICPA and the Philippine Institute of CPAs agreed in April to work together to share continuing professional education (CPE) courses and access to conferences and live events.

“NASBA is pleased to expand the international administration of the U.S. CPA Examination to the Philippines. We hope this expansion will result in greater interest in the accounting profession and greater testing flexibility among international CPA Exam candidates,” said Colleen K. Conrad, CPA, NASBA executive vice president and chief operating officer.

A new version of the U.S. CPA exam, consisting of three core sections and one selectable subject section, was launched earlier this year. The core sections are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG). The selectable subject sections are Business Analysis and Reporting (BAR), Information Systems and Control (ISC), and Tax Compliance and Planning (TCP).

In addition to passing the CPA exam, candidates must meet education and experience requirements, as well as any additional steps required by their home jurisdiction.

For more information about the CPA exam, please visit the AICPA information page. More information about the international availability of the exam can be found on the NASBA website.