Become a member of AICPA


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Eligibility of Applicants under this Agreement

To be eligible for this agreement, candidates must affirm that they are competent to perform the services offered according to the relevant professional standards, including having the requisite additional experience/training necessary for such work.

A holder of the Irish CPA Credential may be eligible to obtain the US CPA credential via this agreement if he or she is a member in good standing of CPA Ireland and meets all the additional criteria set out in each of the following sections and applicable US jurisdictions’ laws and State Board rules.

More information on how to apply to NASBA can be found here. 

 

Eligibility Criteria

  • Education Criteria
    The UAA requires at least 150 semester hours of college or university education, including a baccalaureate or higher degree conferred by a college or university deemed acceptable by the State Board.

    US jurisdictions’ legal requirements are identical or similar to the education criteria set forth in the UAA. Additionally, many US jurisdictions’ laws and State Board rules mandate the completion of specific coursework and the satisfaction of additional education criteria for licensure. Each individual US jurisdiction’s education requirements can be found in that jurisdiction’s laws and rules.

    To meet the education criteria of the eligibility requirements of this agreement, an Irish CPA must:
    • Hold at least a baccalaureate or higher degree; and
    • Have completed CPA Ireland’s Professional Accountancy Qualification Programme, including Financial Reporting, Audit and Assurance, and Taxation courses at the final examination level. For the purposes of this MRA, only exemptions received via coursework at approved colleges/universities will be accepted.
  • Examination Criteria
    Under the UAA and under all US jurisdictions’ laws and State Board rules, passage of the Uniform CPA Examination is a necessary prerequisite for licensure as a US CPA. Each individual US jurisdiction’s examination requirements can be found in that jurisdiction’s laws and rules.

    To meet the examination criteria of the eligibility requirements of this agreement, an Irish CPA must have completed CPA Ireland’s Professional Accountancy Qualification Programme, including Financial Reporting, Audit and Assurance and Taxation courses at the final examination level. For the purposes of this MRA, only exemptions received via coursework at approved colleges/universities will be accepted.
  • Experience Criteria
    Under the UAA, US CPAs must have at least one year of experience verified by a licensee of a State Board. This experience includes providing a service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills, and meeting requirements prescribed by a US jurisdiction’s laws and State Board rules. This experience may be acceptable if it was gained through employment in government, industry, academia or public practice. Each individual US jurisdiction’s experience requirements can be found in that jurisdiction’s laws and rules, which are generally similar or identical to the experience criteria set forth in the model UAA.

    To meet the experience criteria of the eligibility requirements of this agreement, an Irish CPA must have completed a minimum of three years relevant work experience prior to obtaining the Irish CPA credential and being admitted as a member of CPA Ireland and an additional two years of relevant work experience after obtaining the Irish CPA credential and being admitted as a member of CPA Ireland.
    Additional specific experience requirements may be required by the State Board from which the credential is sought. Some State Boards may exercise the authority to verify such experience and will determine how such verification will be performed, including working with NASBA’s Experience Verification Service.

     
  • Continuing Professional Education Criteria
    Under the UAA, compliance with continuing professional education (CPE) requirements are set by the State Boards. Each individual US jurisdiction’s requirements for CPE verification can be found in that jurisdiction’s laws and rules.

    To meet the CPE criteria of the eligibility requirements of this agreement, Irish CPAs must be in compliance with the continuing professional development (CPD) requirements of CPA Ireland.


     
  • Exclusions
    Irish CPAs who obtained their Irish CPA credential by qualifying under a reciprocal agreement that CPA Ireland may have with another professional accountancy organization are not eligible under this agreement. This includes all mutual recognition agreements, reciprocal membership agreements, and other similar agreements which CPA Ireland may have or have had at any time.
     



About NASBA
Since 1908, the National Association of State Boards of Accountancy (NASBA) has served as a forum for the nation’s Boards of  Accountancy, which administer the Uniform CPA Examination, license more than 650,000 certified public accountants and regulate the  practice of public accountancy in the United States.

NASBA’s mission is to enhance the effectiveness and advance the common interests of the Boards of Accountancy in meeting their  regulatory responsibilities. The Association promotes the exchange of information among accountancy boards, serving the needs of the 55 U.S. jurisdictions.

NASBA is headquartered in Nashville, TN, with an International Computer Testing and Call Center in Guam and operations in San Juan,  PR. To learn more about NASBA, visit www.nasba.org.

About the American Institute of CPAs  
The American Institute of CPAs® (AICPA®) is the world’s largest member association representing the CPA profession, with more than  421,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent  many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical  standards for its members and U.S. auditing standards for private companies, not-for-profit organizations, and federal, state and local  governments. It develops and grades the Uniform CPA Examination, offers specialized credentials, builds the pipeline of future talent and  drives continuing education to advance the vitality, relevance and quality of the profession.