IQEX | Morgan International


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.

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IQEX Course

Morgan has partnered with Becker to offer you an interactive and comprehensive study experience combining powerful practice tools with expert instruction for rigorous preparation.

Self Study Material

Exam Requirements

Earn Your IQEX Qualification by meeting the list of requirements you need to get started.

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.

Exam Overview

Exam Format

76 multiple-choice questions and 8 task-based simulations

Exam Time

4 Hours

Topic Areas

- Ethics, Professional Responsibilities and Federal Tax Procedures 10–20%
- Business Law 10–20%
- Federal Taxation of Property Transactions 12–22%
- Federal Taxation of Individuals 15–25%
- Federal Taxation of Entities 28–38%

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