US CPA Eligibility for UAE Residents: Choosing the Best State Board in 2026

To establish CPA eligibility in UAE, candidates generally need 120 credit hours (approx. 4 years of university) to sit for the exam. Major 2026 Update: While 150 hours was traditionally required for licensure, Alaska now grants full CPA licenses with only 120 credits, making it the premier choice for UAE residents. Yes, you can physically take the exams at Prometric centers in Dubai and Abu Dhabi.

Introduction

In Dubai’s highly competitive financial landscape—dominated by Big 4 firms, multinational corporations, and top-tier audit houses—the US CPA Certification remains the gold standard for accounting professionals. However, for many aspirants in the UAE, the biggest hurdle isn’t the exam content itself; it is the administrative maze of eligibility.

Unlike local certifications, the US CPA does not have a single federal application. Instead, candidates must apply to one of 55 distinct jurisdictions (State Boards), each with its own rules. This creates significant confusion: Which state should I pick if I live in Deira? Do my three years at a university in Mumbai or London count?

You do not need to live in the US to become a CPA. This guide demystifies CPA eligibility in UAE, helps you navigate the 120 vs 150 credit requirement, and outlines how to choose the right state board so you can focus on passing the exam in 2026.

Understanding US CPA Eligibility in UAE: The 3 E’s

Before worrying about which state board to select, every candidate must understand the foundational “3 E’s” of the CPA journey. While specifics vary by state, the core framework remains consistent.

• Education: This is the primary barrier to entry. Boards require a specific number of university credit hours in accounting and business. For UAE residents with diverse educational backgrounds (Indian B.Com, UK ACCA, or UAE BBA), this requires a formal evaluation. Note for 2026: States like Alaska now allow full licensure with 120 credits, while others still require 150.
• Exam: You must pass the Core sections (Auditing, Financial Accounting, Regulation) and one Discipline section. Under the 2026 rules, you have a rolling window of 30 months to complete all parts once you pass the first one. Pro-Tip: Core sections are available year-round, but Discipline sections (BAR, ISC, TCP) are tested in specific quarterly windows.
• Experience: To officially hold the license, you generally need 1–2 years of relevant work experience, often verified by an active CPA holder.

At EduDelphi, we understand that eligibility is not “one size fits all.” Our Personalized Mentorship & Academic Guidance includes a preliminary transcript review to identify your specific credit standing before you pay for official evaluations, ensuring you don’t apply to a board that will reject you.

The 120 vs 150 Credit Requirement Explained

The most critical metric in your application is the CPA 120 vs 150 credit requirement.

Most US state boards require 150 semester credits (equivalent to 5 years of higher education) to grant the license. However, to help students start earlier, many states allow you to sit for the exam with only 120 credits (equivalent to a 4-year degree).

The 2026 Alaska Breakthrough: As of January 1, 2026, Alaska has officially repealed the 150-credit requirement for licensure. You can now obtain a full CPA license with just a 120-credit Bachelor’s degree, provided you have the required accounting concentration.

Common Academic Profiles in UAE

Many candidates in the UAE hold a 3-year Bachelor of Commerce (B.Com) from India, Pakistan, or the UK. In the US system, a 3-year degree is often evaluated as 90 credits, leaving a gap.

Degree Type	Approx. US Credits	Eligibility Status	Action Needed
3-Year B.Com	~90 Credits	Ineligible	Bridge course or Master’s required.
4-Year BBA / B.Acc	~120 Credits	Eligible for License (Alaska)	No additional credits needed for Alaska license.
B.Com + CA / M.Com	~150+ Credits	Eligible for License	Usually meets full requirements.
B.Com + MBA	~150+ Credits	Eligible for License	usually meets full requirements.

Note: These are general estimates. Official counts are determined by evaluation agencies like NIES or FACS.

Best CPA State Board for UAE Residents in 2026

Choosing the best CPA state board for UAE residents is a strategic decision. Since you will likely be testing in Dubai, you need a board that is friendly to international degrees and does not require a US Social Security Number (SSN).

1. Alaska Board of Public Accountancy (Top 2026 Recommendation)

• Pros: Does not require an SSN; allows candidates to both sit and be licensed with 120 credits as of 2026. This is the most efficient path for 4-year degree holders in the UAE.

2. Guam Board of Accountancy

• Pros: Geared toward international applicants; allows candidates to sit with 120 credits; typically does not require a Social Security Number (SSN) to sit for the exam.
• Cons: Still requires 150 credits for the final license; higher surcharge fees for testing.

3. Montana

• Pros: Another “No-SSN” state that is very popular for international candidates. It allows sitting at 120 credits and is known for a straightforward experience verification process.

Advisory Note: Be careful with Washington State. While it allows sitting at 120 credits, it requires a US Social Security Number for the final license. If you do not have an SSN, Montana or Alaska are better alternatives.

Navigating the Evaluation Process (NIES & FACS)

Once you have a target state, you cannot simply send them your degree. You must go through a credential evaluation service. Important: Many boards do not accept WES; they specifically require NIES (NASBA International Evaluation Services) or FACS (Foreign Academic Credential Service).

1. Select an Agency: Check which agency your chosen state board accepts. Most use NIES.
2. Submit Documents: You must arrange for your university to send official, attested transcripts directly to the agency.
3. The Wait: The NASBA evaluation UAE candidates undergo typically takes 4–8 weeks.
4. The Report: The agency converts your grades and hours into US semester credits and sends a report to the State Board.

Common Pitfall: Name discrepancies (e.g., “Mohd” vs. “Mohammed”) between your passport and university transcripts can cause weeks of delay. Ensure all documents align perfectly.

CPA Exam Centers in UAE: Logistics and Booking

For residents of Dubai, Abu Dhabi, and the wider GCC, the logistics are convenient. You do not need to fly to the US.

• Prometric CPA Dubai: Located in areas like Dubai Knowledge Park.
• Prometric Abu Dhabi: Located on Hamdan Street.

The 2026 Fee Structure

When booking your exam seat at CPA exam centers UAE, you will pay a total of approximately $650–$700 (AED 2,400–2,600) per section. This includes the standard section fee ($263) and the mandatory “International Administration Fee” (approx. $390).

Booking Strategy

Seats in Dubai fill up quickly, especially during the closing weeks of a testing window. We recommend booking your Prometric slot as soon as you receive your Notice to Schedule (NTS).

As a Regional Institutional Authority licensed by KHDA, EduDelphi provides on-the-ground support for these logistical hurdles. Unlike remote-only providers, we can guide you through the local nuances of scheduling and center selection.

CPA License vs. Exam Eligibility: Knowing the Difference

It is vital to distinguish between the CPA license vs exam eligibility difference.

1. Exam Eligibility: This is the “ticket to the game.” It allows you to enter the Prometric center and take the test. For many, this unlocks at 120 credits.
2. Licensure: This is the “trophy.” It allows you to put “CPA” on your business card. In 2026, Alaska offers this at 120 credits, but most other states require 150 credits, the ethics exam, and verified work experience.

How to Prepare for the US CPA in Dubai

The 2026 CPA Exam blueprints focus heavily on higher-order skills like analysis and evaluation, not just memorization. The content is divided into Core (AUD, FAR, REG) and Disciplines (BAR, ISC, TCP).

To succeed, your preparation must be aligned with these US CPA eligibility requirements UAE mandates.

• Exam-Focused Pedagogy: At EduDelphi, we utilize a curriculum that mirrors the AICPA blueprints. Our Practice Mastery Infrastructure gives you access to 5,000+ MCQs and task-based simulations that replicate the Prometric environment.
• Course-Relevant Certified Trainers: You will learn from mentors who are active CPAs and industry seniors. They don’t just teach theory; they explain how US GAAP concepts apply to real-world scenarios, bridging the gap for students accustomed to IFRS.

For more study tips, check out our guide on 5 ways to pass the CPA exam in first attempt.

Conclusion

Becoming a US CPA while living in the UAE is a career-defining move that signals global competence. While the CPA full form stands for Certified Public Accountant, for many in Dubai, it stands for career acceleration and security. Yes, the paperwork—credits, state boards, and NIES evaluations—can be tedious, but it is a solvable problem.

Don’t let the administrative “State Board” confusion stop you. By choosing the right jurisdiction—like the 2026 Alaska pathway—and preparing with a structured plan, you can join the ranks of elite finance professionals in the region.

Unsure if your degree qualifies? Contact EduDelphi today for a Free Transcript Evaluation & Eligibility Check. Message us here to let our experts help you choose the right board and start your journey.

Key Takeaways

• Alaska 2026 Rule: Alaska now allows full licensure with only 120 credits and no SSN requirement.
• Eligibility varies by State: Most UAE candidates choose Guam, Alaska, or Montana to avoid SSN issues.
• The 30-Month Window: You now have 30 months to pass all sections once the first is passed.
• Local Testing: You can take all CPA exam sections at Prometric centers in Dubai or Abu Dhabi for approx. $650 per section.
• NIES is Preferred: Most State Boards prefer NIES or FACS evaluations over WES for the CPA.

Frequently Asked Questions (FAQs)

Can I get a US CPA license with only 120 credits in 2026?

Yes. In a major rule change effective Jan 1, 2026, Alaska now allows candidates to be fully licensed with 120 credits. This makes it the best option for UAE residents with 4-year degrees who want to avoid the 150-credit requirement.

Which is the best CPA state board for UAE residents?

For most UAE residents, Alaska is currently the best because of the 120-credit licensure rule and no SSN requirement. Guam and Montana remain excellent alternatives for those who don’t mind the 150-credit rule for final licensure.

Do I need a Social Security Number (SSN) for the CPA?

Not for all states. Alaska, Guam, and Montana do not require an SSN for international candidates. However, states like Washington and New Jersey do require one for the license.

How much does it cost to take the CPA exam from Dubai?

The total cost per section is approximately $650–$700 (AED 2,400–2,600). Total fees for the entire journey (evaluation, application, and 4 exams) generally range between AED 11,000 and AED 15,000.

Does EduDelphi help with the credit evaluation process?

Yes, we provide a comprehensive pre-evaluation service. Our academic advisors review your transcripts against US CPA eligibility requirements UAE standards to identify deficiencies before you pay official fees to NASBA or NIES.