Applicants for the CPA Exam who earned credits at non U.S. Institutions:
The NASBA International Evaluation Service
(NIES) is the only acceptable evaluation service for foreign transcripts. There are no exceptions-please
don't use another service and expect the Board to accept their evaluation of your credentials. You must request
a course-by-course evaluation for the purpose of taking the Uniform CPA Exam in Maryland.
Any other evaluation will be denied.