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　　IQEX 考试是为那些美国会计委员会承认的非美国专业协会的会计专业人员。在2012年11月，IQEX发布了新的规定，并开始实行新的AICPA统一考试的管理规定。
　　Before applying to take the IQEX, it is strongly recommended you familiarize yourself with the IQEX Candidate Bulletin and eligibility requirements.
　　The exam covers ethics, professional and legal responsibilities, business law and taxation related specifically to U.S. accounting practice. The IQEX exam is not a substitute for the U.S. CPA Examination, and is used only to test areas related specifically to accounting practice in the U.S. Mutual recognition agreements on behalf of the U.S. accounting profession are prepared under the oversight of the International Qualification Appraisal Board (IQAB), a joint body of the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA).
　　Since the IQEX exam uses administrations of the Uniform CPA Examination Regulation section, the content and format has changed accordingly. The IQEX exam no longer has a dedicated content specification outline (CSO) and has instead assumed the content outlined in the Regulation section of the Uniform CPA Examination CSOs. Simulations are included, and IQEX candidates are expected to familiarize themselves with the format and navigation for these questions. IQEX candidates should visit the Uniform CPA Examination Tutorial and Sample Test found on the AICPA website for a walkthrough and authentic hands-on experience of the Regulation section of the Uniform CPA Examination.
　　We have established Mutual Recognition Agreements (MRAs) with the following countries that enable you to qualify for the IQEX:
　　Australia – CA
　　Canada
　　Hong Kong
　　Ireland
　　Mexico
　　New Zealand
　　If your professional credential institute is not listed and you want to be licensed as a CPA in the U.S., you will need to take the Uniform CPA Examination as a candidate of one of the 55 jurisdictions.
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