• Each applicant’s academic credentials will be evaluated to assess whether his or her educational preparation, in the opinion of FACS, fulfills the education requirement to sit for the Uniform CPA Examination in the state or jurisdiction to which the application is being made. The board of each state or other jurisdiction will consider the FACS evaluation as advisory and reserves the right to make final determination as to the eligibility of the applicant. FACS reviews only the academic experience of an applicant and does not provide advisory recommendations concerning the reciprocity of foreign earned professional qualifications and work experience.

  • E-mail confirmation of receipt of your evaluation request will be sent if a correct e-mail address is provided.

  • Any educational credential submitted after an evaluation has been completed will require a new evaluation and a new fee payment. Requests to change an evaluation from one board to another board (for example, Washington to Florida) will require a new fee payment for a new evaluation.

  • All information requested must be provided within a one-year period, at which time records will be discarded and the evaluation process will have to be initiated again.

  • FACS retains completed evaluation records for five (5) years from the year of evaluation


  • Applications for Colorado, Connecticut, Delaware, Indiana, Kansas, Louisiana, Maine, Michigan, Missouri, Nebraska, North Dakota, Ohio, Pennsylvania, Rhode Island, Tennessee, Utah, Vermont and Wisconsin will require two (2) sets of educational documents.  One (1) set may be unofficial, or a photocopy of the original documents submitted. These states require that the educational documents be sent with the evaluation report for both examination and license.

  • Applicants for Colorado must complete a course in auditing that includes U.S. Generally Accepted Auditing Standards (GAAS).  Please request your college or university to directly provide a course syllabus, course description, or letter from the institution indicating the coverage of U.S. GAAS.
  • Applicants who have attended European universities and other higher education institutions (for example, in Germany, Switzerland, France, Netherlands, Sweden, Poland, Russia, etc.) must request those institutions to provide FACS with an official report of all courses (subjects) by title completed toward the diploma that includes the number of instructional/lecture/seminar hours offered weekly in each course (subject) during each academic semester or year. Official copies of diplomas earned and all examination results in each course (subject) must be provided.

  • Academic records from European Schools that participate in the European Credit Transfer and Accumulation System should report ECTS credits for each course.

  • Applicants who have attended colleges or universities in the People’s Republic of China must request those institutions to provide FACS with transcripts of academic record that reports the credit value and/or class hours for each course (subject) must be provided.

  • Applicants who have received the General Certificate of Education in Advanced Level subjects or who have passed the Hong Kong Advanced Level Examination should submit official copies of these certificates or examination results that report their Advanced level subjects by title.

  • Applicants who have earned professional qualifications in accounting in another country should submit relevant supporting documents, including complete and official examination results and qualifications granted.

  • FACS recommends that descriptions of courses in accounting and business-related subjects be provided. If this documentation is not in the English language, it must be accompanied by an official English language translation.

  • Official English language translations must accompany official copies of records that are in another language. Official records including diplomas, in the original language must be submitted with the English language translations.

  • FACS may request the applicant to provide additional or other records and/or to complete supplemental forms describing his or her educational preparation in order to formulate an accurate advisory evaluation. FACS will also, when necessary, contact an institution in another country or in the United States for further information about an applicant’s credentials including verification of authenticity.

  • In the event that FACS determines that the academic credentials submitted for evaluation have in any way been altered, tampered with, or forged, no evaluation will be prepared. All fees will be forfeited and appropriate notification will be issued.



How long does the evaluation process take? Click here >

What type of payment is acceptable to FACS? Click here >

Do I need to send original documents or are copies acceptable? Click here >


Application to request an advisory evaluation of foreign credentials for the purpose of applying to the CPA Examination.

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Application to request an advisory evaluation of foreign credentials for a general purpose, such as admissions or employment.

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An additional copy of an evaluation may be requested by completing and returning this copy request form.

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