The document summarizes plans to begin internationally administering the CPA Examination in August 2011 at Prometric test centers in select countries including Bahrain, Japan, Kuwait, Lebanon, and the United Arab Emirates. Candidates will sign informed consent agreeing to obtain a license. Scores will become inactive if licensure is not achieved within three years. The document also addresses frequently asked questions about meeting licensing, experience, and continuing education requirements as well as disciplinary investigations for international candidates.

1. Addressing FAQs about International Delivery of the CPA Examination Ken L. Bishop, Executive Vice President and COO, NASBA 2011 Regional Meetings – Omaha, NE and Point Clear, AL

2. Overall Concept Use the state-based licensure process to drive increased licensure rates Market and communicate value to candidates, employers, and consumers Candidates sign “informed consent” including commitment to obtain license Central database of all international licensees Scores “archived” or made inactive if license not achieved or maintained Terms: Extend the current NASBA – AICPA – Prometric agreement to include international administration

3. Logistics May 1st Registration began August 1st International administration will launch The CPA Exam will be administered at Prometric test centers Selected countries: Bahrain Japan Kuwait Lebanon United Arab Emirates (UAE)

4. Future Locations To be determined. The AICPA and NASBA will announce expansion plans as they become available.

5. Prometric’s Global Test Centers

6. Frequently Asked Questions What happens if a candidate does not get licensed within three (3) years? How will international candidates meet their CPE requirements? Will international candidates be able to meet the experience requirement for certification/license? How will disciplinary issues be investigated and resolved? Will NASBA assist state boards with international issues?

7. Thank you!