If you're a member of Chartered Accountants Ireland and are thinking about working in the U.S., it's essential that you always consult state-specific regulations and that you familiarise yourself with the rules and regulations surrounding the use of the CPA title and practicing public accounting.
Foreign CPAs can use their title in the U.S. when working with clients from their home country, under the UAA or similar state laws, but must refrain from providing restricted services like attest services.
The title must be accompanied by the name of your home country, and you may need to register or obtain a permit in certain states.
These guidelines provide a general framework for foreign accountants seeking to practice in the U.S. We recommend that you consult state-specific regulations or seek legal advice for personalised guidance.
Foreign CPA title use
As a non-U.S. accountant (e.g., an Ireland CPA), you may be allowed to use your foreign title in the U.S., but this is typically limited to specific conditions:
- Client restrictions: you can only provide services to clients from your home country, not U.S. residents or entities.
- No attest services: you are not permitted to perform "attest" or "compilation" services in the U.S.
Uniform Accountancy Act (UAA) - Section 14(j)
The UAA allows foreign accountants to use their title in the U.S. under certain circumstances:
- Foreign clients only: You must limit your services to clients in your home country.
- Restricted activities: You cannot perform attest services or issue reports for U.S. entities.
- Title usage: You can use your original foreign title, and if necessary, a translation, followed by the name of your country.
State-specific rules
Different states in the U.S. have specific rules about foreign CPAs:
- States following UAA provisions: some states like New Jersey, Minnesota, South Carolina, and Virginia allow foreign CPAs to use their titles when working with clients from their home country, provided they adhere to the restrictions above.
- Other states: states like Texas, Arkansas, Alabama, New York, and Ohio also allow foreign accountants to use their title, subject to similar conditions:
- Limit services to foreign clients.
- Avoid performing attest services or issuing reports on U.S. entities.
- Include the name of your home country after your title.
- New York: this state issues a “limited permit” for foreign CPAs, allowing you to use your title for up to two years under specific conditions.
Prohibited titles
Certain states, such as Alabama, prohibit titles that may be misleadingly similar to “CPA,” such as "accredited accountant" or "licensed accountant."
Licensing and registration requirements
In some states (like Ohio and New York), foreign CPAs may need to register or obtain a limited permit before using their title:
- Licensing: You must comply with each state’s specific licensing or registration requirements before using your foreign title.
- Restrictions on use: Foreign accountants are prohibited from using the CPA title unless they are licensed or registered according to the state’s laws.
Action for states with unclear rules
For states such as California, Illinois, and Washington where the rules may not be clearly defined, it’s advisable to contact the state board of accountancy for clarification before proceeding.
Become a licensed CPA in the United States
Irish Chartered Accountants and CPAs who are resident in the U.S., or want to work on U.S. clients, can become a licensed CPA in the United States. The National Association of State Boards of Accountancy (NASBA) has more information on how to do this for members of Chartered Accountants Ireland and CPA Ireland.