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.