The coach says that Mbia is suspended for their match against France on 30 May after his red card in another friendly against Nigeria last year.
He added that Mbia is also due to play for his club Hebei China Fortune a day earlier.
The 29-year-old will also miss a 2017 Africa Cup of Nations qualifier on 3 June against Mauritania.
Mbia was left on the bench by Broos for their last Nations Cup qualifier against South Africa in March.Norwich City's Sebastien Bassong, Marvin Matip and Landry N'guemo also miss out.
There is a recall for the Tottenham Hotpsur striker Clinton Njie after recovering from the knee injury that saw him miss both matches against South Africa.
Broos has called up three locally-based players to his squad for the matches, Mohammed Djetei Union Douala, Coton Sport's Aaron Mbimbe and Jonathan Ngwem of Unisport.
Cameroon are currently top of their 2017 Nations Cup qualifying pool with eight points and one point ahead of Mauritania, with only the group winners guaranteed a place at the finals in Gabon.
Cameroon squad:
Goalkeepers: Andre Onan (Ajax, Netherlands), Guy Roland Ndy Assembe (Nancy, France), Fabrice Ondoa (Tarragona, Spain)
Defenders: Allan Nyom (Watford, England), Nicoals Nkoulou (Marseille, France), Aurelien Chedjou (Galatasaray, Turkey) Henri Bedimo (Lyon, France) Ambroise Oyongo (Montreal Impact, MLS) Adolphe Teiku  (Sochaux, France) Jonathan Ngwem (Unisport Bafang), Mohammed Djettei (Union Douala) Aaron Mbimbe (Coton Sport Garoua)
Midfielders: Franck Kom (Etoile du Sahel, Tunisia), Eyong Enoh (Standard Liege, Belgium) Georges Mandjeck (Metz, France) Sebastien Siani (KV Oostende, Belgium)
Forwards: Vincent Aboubakar (FC Porto, Portugal), Eric-Maxime Choupo-Moting (Schalke, Germany),Benjamin Moukandjo (Lorient, France), Jacques Zoua (Ajaccio, France), Anatole Abang (New York Red Bulls, MLS) Karl Toko (Sochaux, France), Clinton Njie (Tottenham Hotspur, England), Edgar Sali (St Gallen, Switzerland)
Cameroon coach Hugo Broos has left captain Stephane Mbia out of his latest 24-man squad.