How Much Does It Cost for a Nigerian Accountant to Relocate to the United States? 🇺🇸
Becoming a US CPA as a Nigerian accountant means meeting a 150 semester-hour education rule, having your degree evaluated, and passing the four-section Uniform CPA Exam under the new CPA Evolution model. Each US state sets its own fees and education rules, and testing outside the US adds a per-section international surcharge. Accountants are a specialty occupation, so the usual work route is an employer-sponsored H-1B visa.
Quick Numbers
Total Cost
₦1.9M – ₦4.1M
Starting Salary
$52,780/yr
$52,780 (entry) to $141,420+ (top) (2024)
Nigerians Who Moved
Common H-1B specialty occupation
2024-2025
Source Rank
BLS OOH May 2024
Step-by-Step: Registration & Costs
1Foreign credential evaluation (WES)WES CPA Board Evaluation (ICAP package)
State boards require a foreign transcript evaluation to confirm you meet the education and 150-hour requirements. WES offers a CPA-specific package.
2State board applicationExample: Missouri evaluation $96 + exam application $100
Apply to your chosen state board of accountancy for exam eligibility. Fees vary by jurisdiction.
3Pass the Uniform CPA Exam (4 sections)Per-section domestic fee ~$262.64-$390 x 4 sections
Pass three Core sections (AUD, FAR, REG) plus one Discipline (BAR, ISC or TCP) under the CPA Evolution model launched in 2024.
4International testing surchargeInternational administration fee per section (most centres; India $460)
If you sit the exam outside the US (e.g. England, Germany or UAE — Nigeria is not a NASBA test site), an additional international administration fee applies per section.
Other Costs to Budget For
A foreign bachelor's is often ~120 hours; the 150-hour licensure rule may require extra coursework.
Official source ↗Good News: Employer Sponsorship
Accountant roles requiring a degree qualify as H-1B specialty occupations, so a US employer can sponsor you for an H-1B visa (cap-subject, lottery-based). Experienced accountants may later pursue an employer-sponsored EB-2/EB-3 green card.
What employers typically cover:
- H-1B petition fees (employer-paid by law)
- Immigration legal fees
- Sometimes EB-2/EB-3 green-card sponsorship
What You'll Earn: $52,780 (entry) to $141,420+ (top) (2024)
Entry
$52,780
per year
After 2 Years
$81,680
per year
Top of Band
$141,420
per year
BLS Occupational Outlook Handbook, May 2024 (Accountants and Auditors). Median $81,680; 10th percentile $52,780; 90th percentile $141,420. Source ↗
Important Things to Know
- Most states require 150 semester hours to be licensed; a foreign bachelor's is often only ~120, so extra coursework is commonly needed.
- The CPA Exam now follows the CPA Evolution model: 3 Core sections (AUD, FAR, REG) + 1 Discipline (BAR, ISC or TCP).
- Nigeria is not a NASBA international testing site; candidates test at the nearest centre (e.g. England, Germany, UAE) and pay the international surcharge, or test in the US.
- Fees and education rules vary significantly by state board of accountancy.
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Start Free CalculatorFrequently Asked Questions
Can a Nigerian accountant take the US CPA exam?
Yes, after a WES evaluation confirms your education meets a state board's requirements (usually working toward 150 semester hours). You then sit the four-section Uniform CPA Exam.
How much does the CPA path cost?
Roughly $1,400-$3,100 across WES evaluation, state application and the four exam sections (plus an international surcharge of $390/section if testing outside the US), before any extra coursework or review courses.
What visa do US accountants use?
Most enter via an employer-sponsored H-1B specialty-occupation visa, which is cap-subject and lottery-based.
Related guides
Same profession, other countries
See cost breakdowns for this profession in other countries
Compare what it costs Nigerian accountants to relocate to each top destination.
Sources & Verification
Every figure on this page was independently verified on 2026-06-24. We do not use AI training data for any costs, fees, or policy claims.
Verification Notes
NASBA and state boards do not publish the domestic per-section exam fee on public pages; only the Missouri Society of CPAs' $262.64/section was confirmed at a first-party/society source, while the widely-reported current figure (~$390/section) could not be verified at a primary source. The $262.64-$390 range reflects this.
State application and initial license fees vary by jurisdiction; only Missouri figures were verified.
H-1B specifics were not re-fetched from USCIS in this pass (general policy context only).
Written by Max Ayobami
Founder of Japa Calculator, Nigeria's first data-driven relocation decision tool. Every cost figure and expert tip on this page is independently researched and verified against official government and regulatory body sources.