Training Pathway:

In Kuwait, becoming a Certified Public Accountant (CPA) typically follows the U.S. CPA pathway since Kuwait does noy have its own national CPA designation. The process involves fulfilling educational requirements, passing the CPA exam, and obtaining work experience.

To qualify for the U.S. CPA exam, you must meet hold a Bachelor’s degree in accounting or a related field (e.g. Finance, Business). In Kuwait, a Bachelor’s degree in Accounting from Kuwait University or private universities (like GUST or AUK) can qualify, but additional courses may be needed to meet the 150-hour requirement.

Certification Requirements:

The U.S. CPA Exam is conducted by the American Institute of Certified Public Accountants (AICPA) and consists of four sections:

Auditing and Attestation (AUD)
Business Environment and Concepts (BEC)
Financial Accounting and Reporting (FAR)
Regulation (REG)

The exam is administered by Prometric Testing Centers, and Kuwaiti candidates can take the exam in testing locations in the Middle East (such as Dubai, UAE, or Bahrain).

Most U.S. states require 1-2 year of relevant accounting experience under the supervision of a licensed CPA. In Kuwait, this experience can be gained by working in:

Audit firms
Government Accounting Departments
Private Companies Finance Departments

After passing all four CPA exam sections, candidates must:

Pass the AICPA Ethics Exam (required by some states).
Apply for CPA licensure through the state where they took the exam.
Meet continuing Professional Education (CPE) requirements to maintain certification.

While Kuwait does not issue its own CPA license, the U.S. CPA credential is widely recognized.

Continuing Professional Development:

Continuing Professional Development is also encouraged for accountants throughout the country through seminars, workshops, and accredited training programs.