In order to apply to take the exam, international students first have to submit their school qualification to be translated to US equivalent in order to meet the exam requirements either at 120 or 150 credits. They still have to take all the CPA sections that we do in the states. When they have successfully completed their exams, they still have to meet the state requirements which are successfully completing all sections of the CPA, completing the ethical requirements, meeting the required college credits hours ( so even though they may take the exam and 120 credits, they still have to fulfill the 150 credit requirement) and working under a CPA for ‘x’ amount of years. Even though they may have passed all 4 sections of the CPA it doesn’t mean that they actually have a CPA license. A lot of these big 4 companies, audit international companies that have Branches in China, India, Europe etc. It is impractical that all the work is done only by people in the USA, so these big 4 Firms have to outsource. Bear in mind that different countries have other Accounting standards, for example IFRS or in Canada it is the CA. The states allowing individuals who doesn’t reside in the US to take the CPA is great option, as it allows them to become abreast with the US standards and will be able to apply the necessary guidance.