International Qualification Examination

The International Qualification Examination (IQEX) allows qualifying internationally trained accountants to bypass the U.S. CPA Exam and attain the U.S. CPA credential through reciprocity.

Earn Your IQEX Qualification  

Here is the list of requirements you need to meet:

CPA Canada (CPAC)

  •  A holder of a Canadian Chartered Professional Accountant (CPA) credential may be eligible to sit for the International Qualification Examination (IQEX) if he or she meets the eligibility criteria set forth in the November 1, 2017 Mutual Recognition Agreement (MRA).

Member in Good Standing

  •  You must be a member in good standing with Chartered Professional Accountants of Canada and a Provincial or Territorial CPA Body. Your application will not be complete without a Letter of Good Standing.


  • You must meet certain Education, Examination, Audit Rights and Experience requirements.

Find out more about the IQEX program

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Why Morgan Partnered With 

Becker Professional Education

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From 2005-2019, more than 90% of all Watt Sells Award winners have prepared with Becker.

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Partnership with Becker

we offer study materials specifically designed to maximize the efficiency and effectiveness of your review program.

Exam Overview

Find out more about the exam and its key topics

• Exam Format: 76 multiple-choice questions and 8 task-based simulations

• Exam Time: 4 hours

• Topic Areas:

1.Ethics, Professional Responsibilities and Federal Tax Procedures 10–20%

2.Business Law 10–20%

3.Federal Taxation of Property Transactions 12–22%

4.Federal Taxation of Individuals 15–25%

5.Federal Taxation of Entities 28–38%

How to Prepare? 

Start your IQEX exam prep journey with training courses and resources designed by experts to maximize the efficiency and effectiveness of your studies.

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Self Study Packages

Prepare at your own pace and convenience with our industry-leading tools and resources.

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