Become a member of CPA Ireland


The U.S. and Ireland have a unique relationship based on historic cultural ties and now represented through a strong economic relationship. Through this mutual recognition agreement, CPAs in the U.S. and Ireland now have a streamlined path to practice in each other’s countries. This relationship allows for enhanced mobility for accountants which is increasingly important in our global society, as companies and organizations continue to operate beyond borders and accounting firms expand their reach and networks worldwide.”

Under the agreement, qualified U.S. CPAs will be eligible to obtain the CPA Ireland credential, a pathway to obtaining audit rights in Ireland, if the holders meet eligibility requirements detailed below. 

Eligibility Requirements for Holders of a US CPA Credential 
A holder of a US CPA credential may be eligible to obtain the Irish CPA credential under this agreement if he or she is in good standing with a State Board and meets the additional criteria set out in each of the following sections.

Additional requirements, set out in the application process below, are required of all US CPAs who wish to obtain a Practising Certificate with or without Audit Qualification.

Eligibility Criteria

  • Education Criteria
    CPA Ireland’s Bye-Laws require that to obtain the CPA Ireland credential an individual must have obtained sufficient education so as to have passed the CPA Ireland examinations.

    To meet the education criteria of the eligibility requirements of this agreement, US CPAs must have a baccalaureate or higher degree conferred by a college or university acceptable to a State Board and must have met the applicable semester hour requirement at the time of licensure.

    US CPAs who qualified prior to the introduction of the 150 semester-hour requirement are grandfathered into this agreement as having met the 150 semester-hour requirement.
  • Examination Criteria
    To meet the examination criteria, CPA Ireland’s Bye-Laws require an individual to pass the Strategic level examinations.

    To meet the examination criteria of the eligibility requirements of this agreement, US CPAs must have passed the Uniform CPA Examination.
  • Experience Criteria
    It is required by CPA Ireland’s Bye-Laws that an individual must have a minimum of three years of practical experience in practice and/or business before being eligible to apply for the CPA Ireland credential. Additional experience criteria apply for CPA Ireland members seeking a license to practice public accounting.

    To meet the experience criteria of the eligibility requirements of this agreement, US CPAs must have one year of practical experience in the past ten years. Experience acquired in the US is acceptable and may be obtained through employment in government, industry, academia or public practice.
  • Continuing Professional Development Criteria
    Irish CPAs must comply with the continuing professional development (CPD) requirements of CPA Ireland which are set out in CPA Ireland’s Bye-Laws.

    To meet the CPD criteria of the eligibility requirements of this agreement, US CPAs must be in compliance with the continuing professional education (CPE) requirements of their State Board.
  • Exclusions
    US CPAs who obtained their CPA credential by qualifying under a reciprocal agreement that the IQAB 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 the IQAB may have or have had at any time.

Application Process

  • You can join CPA by completing the following steps: 
    1. Complete the required admission application;
    2. Pay the required fee
    3. Obtain a current letter of good standing from the eligible holder’s State Board. This letter should confirm that the eligible holder has met the eligibility requirements set out in Appendix 1B and must be sent directly to CPA Ireland.
  • Steps to complete to practice public accounting 
    1. Complete the required admission application;
    2. Pay the required fee
    3. Obtain a current letter of good standing from the eligible holder’s State Board. This letter should confirm that the eligible holder has met the eligibility requirements set out in Appendix 1B and must be sent directly to CPA Ireland.
    4. Pass the CPA Ireland online test in Irish Tax and Law before applying for membership.
  • Steps to complete to obtain Audit qualification 
    1. Complete the required admission application;
    2. Pay the required fee
    3. Obtain a current letter of good standing from the eligible holder’s State Board. This letter should confirm that the eligible holder has met the eligibility requirements set out in Appendix 1B and must be sent directly to CPA Ireland.
    4. Pass the IAT
    5. Pass the CPA Ireland online test in Irish Tax and Law before applying for membership.
    6. Be able to demonstrate that they have at least three years of practical experience including at least two years of post-qualification experience in an EU member state, per Schedule 19 of the Companies Act 2014 (Standards relating to practical experience and education. In Ireland certain companies are required by Irish law to appoint a statutory auditor. The provisions of the Irish legislation derive from European Union Directive 2006/43/EC as amended by Directive 2014/56 EU. The directive and the Irish legislation, namely Schedule 19 of the Companies Act 2014 (Schedule 19), include criteria regarding the education and experience necessary for statutory auditors).