Dear CPA Exam Candidate,

We know you have dedicated an incredible amount of time preparing for this next step in your professional development. We also recognize that current travel restrictions, test center closures and other factors make it difficult or impossible for you to take the U.S. CPA Examination as planned. So, to support you on your pathway to CPA licensure, and to maintain your health and safety, we will now administer the Exam temporarily in the Republic of Korea and allow other countries in Asia to test in the Republic of Korea, as well as Japan.

Starting September 30, 2020, qualified candidates may begin scheduling to take any U.S. CPA Exam section from October 1, 2020, through March 31, 2021, in Japan or the Republic of Korea.

IMPORTANT:  Our records indicate you have paid the Guam Administration Fee to test in Guam and currently have an open examination section. We are allowing you the option to test in Japan or the Republic of Korea at no additional cost for the specific examination section on which you have already paid the Guam Administration Fee. If you elect to take this option, please complete and submit the Request to Transfer Form in the link below. Any sections on which the Guam Administration Fee was not paid before the receipt of this correspondence will require payment of the International Administration Fee.

The deadline to complete and submit the Request to Transfer Form is October 31, 2020. If your form is not submitted on or by this date, you will be required to pay the International Administration Fee in order to test in Japan or the Republic of Korea on all sections.