How to Become a US CPA in Lebanon: Eligibility, Testing and Licensing

Short answer: To become a US CPA in Lebanon, you apply to one US state board, have your Lebanese degree evaluated, sit the four-section exam at a Prometric centre in Lebanon, then meet that state’s experience rule to get licensed. Lebanon is on the list of international testing locations. Passing the exam and holding a CPA licence are two separate steps, and the state you choose decides both.

Last updated: October 2026

Can you take the CPA exam in Lebanon?

Yes. Lebanon is on NASBA’s list of international locations that offer the Uniform CPA Examination, so you do not need to fly to the United States or the UAE to test. [Source: NASBA, International Administration]

The AICPA confirms that “testing for international candidates is offered continuously as it is for U.S. candidates,” so there are no fixed exam windows to wait for. [Source: AICPA & CIMA, CPA Exam FAQ]

Two practical points matter for anyone pursuing the CPA in Lebanon:

• An extra fee per section. NASBA charges an international testing fee of $390 per section (non-refundable), on top of your state board’s own exam and application fees.
• Not every state takes part. NASBA lists Alabama, Idaho, North Carolina and the Virgin Islands as jurisdictions that do not currently participate in the international administration. If you apply through one of them, you would have to test in the United States.

Which US state board should a Lebanese candidate apply to?

Choose a state that participates in international testing and accepts foreign degrees through an evaluation service, then check its education and experience rules before you apply. There is no national CPA licence: NASBA states plainly that “the eligibility requirements vary by jurisdiction,” covering education, experience and residency. [Source: NASBA, CPA Exam FAQ]

Because your degree is from a Lebanese university, the board will want a credential evaluation that translates it into US credit hours. For many boards that evaluator is NASBA International Evaluation Services (NIES). NASBA names NIES as the sole international education evaluator for a list of jurisdictions that includes Alaska, Arizona, Georgia, Illinois, Maryland, Montana, New Hampshire, New Jersey, Washington and Washington, D.C., among others. [Source: NASBA, NIES]

Two points are worth taking seriously:

• All application materials and supporting documents must arrive within 90 days of applying, or the application is denied and the fee can be forfeited.
• An evaluation report on its own does not make you eligible: as NASBA’s exam FAQ notes, eligibility requirements vary by jurisdiction, so the board still decides.

Request transcripts and degree certificates from your university early, and check the NIES requirements page for exactly how they must be sent, because a missing document resets the clock.

Does the 150-hour rule still apply to CPA candidates in Lebanon?

Not always. Since July 2025 the model law that states copy offers a second route: a bachelor’s degree of about 120 credit hours plus two years of experience, alongside the traditional 150-hour route. [Source: NYSSCPA, ninth edition of the UAA]

NASBA and the AICPA issued the ninth edition of the Uniform Accountancy Act (UAA) on 22 July 2025. According to the New York State Society of CPAs’ report, the new pathway requires a bachelor’s degree in accounting, the equivalent of 120 credit hours, plus two years of experience and a passed exam. The 150-hour option “does not take away,” with Minnesota noted as the exception because it plans to phase that route out.

The UAA is a model, not a law: each state decides whether and when to adopt it, so read your chosen board’s current rules. For a Lebanese candidate this matters, because a four-year accounting degree that evaluates near 120 credits may now be enough in some states without a master’s degree or extra coursework.

What is on the CPA exam now?

The exam has three Core sections that everyone takes and one Discipline section you choose. The AICPA describes it as “three, four-hour Core sections and one, four-hour Discipline section,” with a passing score of 75 on a 0 to 99 scale in each section. [Source: AICPA & CIMA, CPA Exam FAQ]

The table below shows each section with its full-year 2025 cumulative pass rate, as reported by the AICPA’s own Insights blog. [Source: AICPA & CIMA Insights, The new CPA Exam, two years in]

Which Discipline you pick does not change what you end up holding. As Ryan McDonough, CPA, Ph.D., assistant professor of accounting at Rutgers Business School, puts it: “Regardless of which Discipline section you pass, your CPA license is still the same.” [Source: AICPA & CIMA Insights]

For most Lebanese accountants, FAR is the heaviest lift because it tests US GAAP, while daily work here follows IFRS. Our breakdown of the main IFRS and US GAAP differences is a useful warm-up, and a solid IFRS base from a course such as IFRS Mastery makes the GAAP contrasts easier to learn.

How long do you have to pass all four sections?

Usually 30 months from the first section you pass, but your state board sets the exact window. NASBA’s exam FAQ says “your State Accountancy Board determines if credit is granted,” and the time frame varies by jurisdiction. [Source: NASBA, CPA Exam FAQ]

The AICPA’s Insights article adds the context: NASBA now recommends a 30-month window, up from the old 18 months, and many states have adopted it. [Source: AICPA & CIMA Insights] If a section expires before you finish, you retake it. Plan the order of sections around your workload, and schedule FAR for a period when you can protect several weeks of study.

Is passing the exam the same as getting a CPA licence in Lebanon?

No. Passing all four sections earns exam credit; the licence comes later, from the same state board, once you also meet its education and experience requirements. Under the ninth edition of the UAA, the 120-credit route requires two years of experience, and each state defines what that experience must involve. [Source: NYSSCPA]

Each board defines what counts as qualifying experience and who may verify it, so confirm whether experience gained in Lebanon is accepted and how it must be signed off before you rely on it. The licence is issued by a US state. It is a separate credential from the Lebanese one, and the two serve different purposes; we compare them in detail in our LACPA vs CPA guide. If you are still deciding between US qualifications, see CPA vs CMA and our overview of accounting certifications available to Lebanese professionals.

A realistic sequence for a candidate based in Beirut looks like this:

1. Pick a participating state and read its current rules.
2. Order your credential evaluation and submit every document within the deadline.
3. Apply to the board, receive permission to schedule, and pay the international fee per section.
4. Schedule each section at the Prometric centre in Lebanon and pass all four within the credit window.
5. Complete and document the required experience, then apply for the licence.

How Balance Brightness can help with the CPA in Lebanon

We prepare candidates for the exam itself, which is the part you control. Our CPA Exam Preparation Program covers the Core and Discipline content with live coaching, in person in Hamra, Beirut, or online. Mahmoud Chehade brings 30 years in practice and has trained more than 500 professionals.

If you also need the Lebanese qualification, the LACPA Exam Preparation Program runs on the same coaching model. For a tailored study plan around a full-time job, our one-on-one finance coaching fits the schedule to you. Our CPA preparation is independent: Balance Brightness has no affiliation with the AICPA, NASBA or any state board.

Frequently asked questions

Is there a CPA exam test centre in Lebanon?

Yes. Lebanon appears on both NASBA’s and the AICPA’s lists of international Prometric locations for the Uniform CPA Examination, so Lebanese candidates can sit all four sections without travelling abroad. Testing runs continuously through the year rather than in fixed windows. You still have to apply through a US state board that participates in international testing, and you pay NASBA’s international fee for each section on top of the board’s regular fees. Schedule each section well inside your credit window so that a retake, if needed, still fits before earlier credits expire.

Can I become a CPA with only a Lebanese bachelor’s degree?

Possibly, depending on the state. Since the July 2025 update to the Uniform Accountancy Act, the model rules allow a bachelor’s degree of about 120 credit hours plus two years of experience, in addition to the older 150-hour route. Each state chooses whether to adopt that pathway and when it takes effect. Your degree must also be evaluated, often by NASBA International Evaluation Services, to show how many US credit hours it equals and whether it contains enough accounting and business courses. Read your chosen board’s current rules before you pay for anything.

Do I need to live in the United States to get a US CPA licence?

Not to sit the exam, since international candidates can test in Lebanon. For the licence, rules differ by state. NASBA notes that each jurisdiction sets its own education, experience and residency requirements, so some boards are more open to candidates living abroad than others. Boards also set their own rules on what experience qualifies and how it must be verified, including whether work done outside the United States counts. Check these points with the board before choosing it, because changing states halfway through can cost you time and fees.

Which Discipline section should a Lebanese accountant choose?

Choose the one that fits your work and strengths, because the licence is the same whichever you pass. BAR suits those in reporting and analysis roles, ISC suits auditors and those working with IT controls, and TCP suits tax specialists. In 2025, TCP had the highest cumulative pass rate at 78%, ISC 68% and BAR 42%, according to figures cited on the AICPA’s Insights blog. Pass rates alone should not decide it, since TCP builds on the US tax content in REG.

The bottom line

Getting the CPA in Lebanon is a sequence: choose a participating state, get your degree evaluated, check whether the 120-credit pathway applies, pass three Core sections and one Discipline at the Prometric centre in Lebanon within the credit window, then complete the experience requirement for your licence. The exam is the part where structured preparation pays off most. If you want a plan built around your schedule, explore the CPA Exam Preparation Program or contact us to talk it through.

Sources

1. NASBA: International Administration of the CPA Exam
2. AICPA & CIMA: Find answers to frequently asked questions about the CPA Exam
3. AICPA & CIMA Insights: The new CPA Exam, two years in
4. NASBA: NASBA International Evaluation Services (NIES)
5. NASBA: CPA Exam FAQ
6. NYSSCPA, The Trusted Professional: NASBA, AICPA issue ninth edition of the UAA