American Institue of Certified Professional Accountants (AICPA)

American Institue of Certified Professional Accountants (AICPA)

The following information has been compiled based on the experiences of our members who have obtained membership of the AICPA. ICAP and AICPA do not have a formal arrangement; therefore, members are advised to conduct their own due diligence regarding the process.

  • ICAP members are required to obtain a foreign credential evaluation through National Association of State Boards of Accountancy (NASBA)’s International Evaluation Services (NIES) or any other evaluation agency.
  • The evaluation is conducted against the U.S. bachelor’s degree standard. Most U.S. states require candidates to have 150 credit hours of education for CPA licensure, while certain states allow candidates with 120 credit hours to initially register for the CPA examination.
  • CA Pakistan is generally evaluated by NASBA as equivalent to approximately 120–126 credit hours.
  • Candidates must select the U.S. State Board of Accountancy at the time of credential evaluation and subsequently apply for CPA examination registration through the selected state.
  • After receiving eligibility confirmation, candidates are required to apply to NASBA within 90 days to obtain the Notice to Schedule (NTS), which allows them to schedule and sit for the CPA examinations.
  • The practical experience requirement varies by state. Some states require one year, while others require two years of relevant professional experience for CPA licensure. Candidates registering through states that allow 120 credit hours of education are typically required to complete at least one additional year of professional experience. The specific nature and scope of acceptable experience may differ among state boards of accountancy.
  • Upon successful completion of the CPA examinations, meeting experience requirements and any state-specific requirements, candidates may apply for CPA licensure (membership) with the respective State Board of Accountancy.
  • ICAP members wishing to complete the 150 credit hour requirement may enroll in university programs in Pakistan designed to address credit hour deficiencies.