Where Can a Citizen of Yemen Sit for the CPA Exam?


Working together, the American Institute of Certified Public Accountants (AICPA), the National Association of State Boards of Accountancy (NASBA), and Prometric Testing Centers are giving citizens of Yemen even more options to sit for the CPA Exam.

By passing the CPA Exam and becoming licensed, Yemeni citizens can hold the most globally recognized accounting designation: U.S. Certified Public Accountant.

There are two paths to becoming a U.S. CPA:

  1. If a citizen of Yemen wishes to sit for the exam at a Prometric testing center in the United States or one of its territories, he or she can apply to one of the 54 jurisdictions (the 50 U.S. states, Guam, Puerto Rico, U.S. Virgin Islands, and Washington, D.C.).
  2. If a citizen of Yemen wishes to sit for the exam at a Prometric testing center in the Middle East in Bahrain, Kuwait, Lebanon, or United Arab Emirates, he or she can apply to one of the 42 jurisdictions which accept candidates who wish to sit for the iExam or CPA Exam-International.

When is the CPA Exam offered to citizens of Yemen?

The CPA Exam is offered in the United States and its territories eight months each year: January, February, April, May, July, August, October, and November.

The CPA Exam is offered at international locations, such as those in the Middle East, four months each year (the second month of every testing window): February, May, August, and November.

In which language is the CPA Exam offered to citizens of Yemen?

It is only offered in English, no matter where in the world a candidate sits for the exam.

How can a citizen of Yemen apply to sit for the CPA Exam in the Middle East?

A citizen of Yemen has several options if he or she wishes to sit for the exam in the Middle East:

  1. Apply directly to an independent or non-NASBA state such as:  Arizona, Arkansas, District of Columbia, Guam, Illinois, Nevada, North Dakota, Oklahoma, Texas, Virginia, West Virginia, or Wyoming.
  2. For NASBA states, apply directly to CPA Examination Services (CPAES) which is the designated agent for these states: Alaska, Colorado, Connecticut, Florida, Georgia, Hawaii, Indiana, Iowa, Kansas, Louisiana, Maine, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, New Hampshire, New Mexico, New York, Ohio, Pennsylvania, Puerto Rico, Rhode Island, South Carolina, Tennessee, Utah, Vermont, Washington, and Wisconsin.

A citizen of Yemen may wish to consult the NASBA Accountancy Licensing Library (ALL) to determine which jurisdiction is the best match for their unique combination of education and experience.

If the citizen of Yemen was educated in the United States, their transcripts will be evaluated as part of the application process instead of prior to it.

If the citizen of Yemen was educated outside the United States, he or she would need to have their college transcripts evaluated by an academic credential evaluator approved by that jurisdiction to which he or she wishes to apply. This process allows the jurisdiction to confirm that the international candidate has taken the necessary academic coursework.

Depending upon the jurisdiction’s requirements, there are several methods for getting this evaluation accomplished.  Out of the 42 jurisdictions which accept candidates who wish to sit for the exam internationally, let us look at how a few handle this process.

  1. If the citizen of Yemen is applying to an independent or a non-NASBA state, the state has a list of academic evaluators which the student may hire.
  2. Texas and a few other independent states handle the foreign credential evaluation internally. During the first step in the Texas application process—the Application of Intent—all international and American transcripts are evaluated. Once the candidate is approved, Texas sends the candidate the online Eligibility Application, which is approved in about 24-48 hours3.
  3. All of the NASBA states have their own list of academic credential evaluators which can be hired.
  4. As of August 2, 2012, there are three NASBA states utilizing the new NASBA International Evaluation Services (IES): Kansas, New Hampshire, and Washington. There are 11 states in discussions with IES. Any or all of them could be added to the IES list soon.

Estimated Time Needed to Get Approval to Sit for the CPA Exam

Many academic credential evaluators have higher prices for faster service which has a specific delivery date (e.g., one week).

Opting for the standard service may be less specific on the delivery date of the evaluation. Many services can produce the evaluation in four to six weeks but this may slow down to six to eight weeks if it is peak season or if additional documentation is needed.

Because the academic evaluation may uncover academic deficiencies, it is wise to complete the academic evaluation prior to applying to the state to sit for the CPA Exam.

The evaluation is completed by comparing the courses the candidate has taken to a particular state’s requirements. For this reason, the candidate will order an academic evaluation for a particular state, rather than a blanket evaluation for all 42 jurisdictions. For this reason, it is not unusual for a candidate to order an academic credentials evaluation for several states to see which state matches the candidate’s education the best and then apply to sit for the CPA Exam in that state.

Here is the timeline for applying to sit for the CPA Exam:

Independent states: 4-8 weeks for academic evaluation + 2-5 weeks to approve an application to sit for the CPA Exam. While the two operations can be in process at the same time, the academic evaluation must be finished before the candidate is approved to sit for the CPA Exam.

NASBA states 4-8 weeks for academic evaluation + 2-6 weeks to approve an application through CPA Examination Services (CPAES). While the two operations can be in process at the same time, the academic evaluation must be finished before the candidate is approved to sit for the CPA Exam.

NASBA states which utilize International Evaluation Services (IES), a department of CPAES, have accelerated the academic evaluation and exam application process. With IES, an academic evaluation can be completed in about five (5) business days. Filling out the online application to sit for the exam can take as little as 30 minutes. Approval can be granted in about two weeks.  Total time: 5 days + about 2 weeks.


IRS Circular 230 Disclosure
Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.


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