How to become a CPA: eligibility, credit requirements, state selection, exam structure, costs in INR, and career opportunities for Indian professionals.

If you’re an Indian accounting professional looking to take your career global, the US CPA certification has probably crossed your mind more than once. And for good reason. The Certified Public Accountant credential, awarded by the American Institute of Certified Public Accountants (AICPA), is one of the most respected accounting qualifications worldwide. It opens doors to opportunities in the United States, Canada, Australia, and right here in India with multinational corporations and Big 4 firms.

Here’s what makes this the perfect time to pursue your CPA dream: since 2020, you can take all four sections of the CPA exam at Prometric test centers located across eight major Indian cities. No more expensive trips abroad just to sit for your exams. You can prepare and appear for the exam while continuing your job in India, managing your preparation around your work schedule, and taking each section when you feel ready.

This guide walks you through every step of the CPA journey, specifically designed for Indian professionals. From understanding how your B.Com, M.Com, or CA credentials translate to US credit requirements, to selecting the right state for licensure, preparing for each exam section, and ultimately landing high-paying roles in India’s top firms. Whether you’re a fresh graduate exploring options or a working professional seeking career advancement, you’ll find actionable guidance backed by current data and real requirements.

US CPA: Eligibility for Indian Professionals

The US CPA certification isn’t for everyone, but it’s incredibly valuable for the right candidates. Understanding whether this credential aligns with your background and career goals is the first step in your journey. Indian professionals from various educational backgrounds have successfully earned their CPA licenses, and the certification has proven particularly beneficial for those working in or aspiring to work with international accounting standards.

The demand for US CPAs in India has grown significantly as multinational corporations expand their operations and Indian companies seek professionals who understand US GAAP and international financial reporting. Big 4 firms like Deloitte, PwC, EY, and KPMG actively recruit CPA holders for their audit, tax, and advisory practices. If you’re looking at this credential, you’re likely in one of the following categories.

Commerce Graduates Seeking Global Credentials

If you hold a B.Com or M.Com degree from an Indian university, you already have a solid foundation for CPA eligibility. Your commerce education covers fundamental accounting concepts that form the backbone of CPA exam content. The key consideration is credit hours: a three-year B.Com typically translates to around 90 US credit hours, while adding an M.Com brings you to approximately 150 credits, which is the threshold needed for full licensure in most states.

Many B.Com graduates wonder if they need additional qualifications before pursuing CPA. The answer depends on your chosen state. Some states, like Guam and Montana, allow you to sit for the exam with 120 credits, meaning a B.Com plus some additional coursework or a partial postgraduate degree can make you eligible. This pathway has become increasingly popular among Indian graduates who want to fast-track their international accounting careers without necessarily completing CA.

Chartered Accountants Looking for International Expansion

Indian Chartered Accountants represent a significant portion of CPA candidates, and for good reason. Your CA qualification demonstrates rigorous accounting knowledge that translates well to the CPA exam content. When evaluated by credential assessment agencies, the CA qualification typically adds 30 to 60 credit hours to your undergraduate degree, potentially bringing your total close to or exceeding the 150-credit requirement.

The CPA credential complements your CA in ways that expand your career options significantly. While CA is highly respected within India, adding CPA gives you recognition in North America, parts of Europe, and with global MNCs operating anywhere in the world. Many Indian CAs working in Big 4 firms pursue a CPA to handle US-based clients, take on international audit engagements, or prepare for leadership roles that require expertise in US accounting standards.

Working Professionals in MNCs and Big 4 Firms

If you’re already working in an MNC’s finance function or at a Big 4 firm in India, you’ve likely encountered US GAAP reporting, SOX compliance, or US-based client engagements. For professionals in these roles, the CPA certification transforms you from someone who assists on US engagements to someone who can lead them. Your employer may even sponsor your CPA journey, covering exam fees and review course costs.

Working professionals face unique challenges when pursuing a CPA, primarily around time management. The good news is that the CPA exam structure allows flexibility. You can take one section at a time, spacing them out based on your work commitments. Many successful Indian CPAs have passed all four sections while working demanding jobs in consulting, audit, or corporate finance roles.

What Career Advantages Does a US CPA Offer Indian Accounting Professionals?

The tangible benefits of CPA certification extend beyond just having three letters after your name. In India’s competitive job market, CPA holders enjoy distinct advantages in terms of career opportunities, compensation, and professional mobility. Understanding these benefits helps you evaluate whether the investment of time and money aligns with your career objectives.

Global Recognition and Cross-Border Career Mobility

The CPA credential is recognized in over 130 countries through mutual recognition agreements and is considered the gold standard for accounting professionals in the United States. For Indian professionals, this means opportunities extend far beyond local markets. US-based companies operating in India, Indian companies with US subsidiaries, and global consulting firms all value the CPA designation for roles involving international financial reporting.

If you’re considering relocation to the US, Canada, or Australia at some point in your career, holding a CPA license significantly strengthens your profile. Many countries have reciprocal arrangements with US state boards, and your CPA can serve as a foundation for obtaining local accounting credentials. Even if you plan to stay in India, the global mobility that CPA offers provides career insurance and flexibility.

Salary Premium and Big 4 Opportunities in India

According to recent salary surveys, US CPAs in India command a notable premium over non-certified accountants. Entry-level CPAs typically earn between ₹6 to 9 lakhs per annum, while those with two to four years of experience can expect ₹6 to 10 lakhs annually.

The Big 4 accounting firms in India actively recruit CPA holders across their service lines. Deloitte, PwC, EY, and KPMG have multiple offices across major Indian cities, including Mumbai, Bangalore, Delhi, Hyderabad, and Chennai. These firms value CPAs for their expertise in US GAAP, audit standards, and ability to serve American clients. Beyond the  Big 4, companies like Accenture, Amazon, JP Morgan, and numerous Fortune 500 companies with Indian operations hire CPAs for finance, internal audit, and compliance roles.

How Do Indian Qualifications Map to US CPA Credit Requirements?

Understanding the credit system is perhaps the most confusing aspect of CPA eligibility for Indian candidates. The US education system measures academic achievement in credit hours rather than years of study or degrees earned. This section breaks down exactly how your Indian qualifications translate and what you need to become eligible for both the exam and licensure.

The credit requirement exists at two levels: 120 credits to sit for the exam in most states, and 150 credits for full licensure. Your goal is to understand where you currently stand and what pathways exist to meet these thresholds.

How Indian Degrees Convert to US Credit Hours

In the US system, one year of full-time undergraduate study typically equals 30 credit hours. This conversion applies to Indian degrees as well, though the exact credit count depends on your institution and the evaluation agency’s assessment. A standard three-year Indian B.Com degree translates to approximately 90 credit hours, while a four-year integrated program would yield around 120 credits.

Postgraduate degrees add significantly to your credit count. An M.Com or MBA program in India typically adds another 60 credit hours, bringing your total to approximately 150 credits if combined with a three-year undergraduate degree. This is why the M.Com plus B.Com combination is often recommended for Indian candidates seeking straightforward CPA eligibility.

The 120 vs 150 Credit Hour Requirement Explained

The 120-credit threshold is what you need to become eligible to sit for the CPA exam in most internationally friendly states. This means you can begin taking exam sections before completing the full 150 credits required for licensure. Many Indian candidates use this approach strategically: they start the exam process with 120 credits while simultaneously completing additional coursework to reach 150 credits.

The 150-credit requirement applies to obtaining your actual CPA license after passing all exam sections. Think of it as two separate milestones. You need 120 credits to enter the exam room, but 150 credits to receive your license and use the CPA designation professionally. Some states, like New York, allow you to sit for the exam with just 120 credits but require the full 150 before granting licensure.

Credit Mapping for Different Indian Qualifications

Your specific Indian qualification determines your starting point and the path forward. Each credential translates differently when evaluated by US credential assessment agencies. Understanding these translations helps you plan whether additional education is necessary and how long your CPA journey might take.

B.Com Graduates: Calculating Your Credits and Bridging the Gap

A three-year B.Com from an Indian university typically evaluates to 90 credit hours under the US system. This means you’re 30 credits short of exam eligibility (120 credits) and 60 credits short of licensure eligibility (150 credits). The gap isn’t insurmountable, and several pathways exist to bridge it.

Many B.Com graduates pursue a one-year postgraduate diploma or begin an M.Com program to accumulate additional credits. Some states also accept professional certifications or additional coursework from recognized institutions. Bridge courses offered by CPA coaching institutes in India can help you earn the specific accounting and business credits that state boards require.

M.Com and MBA Holders: Meeting the 150-Credit Threshold

If you’ve completed both B.Com and M.Com, you likely have approximately 150 credit hours, meeting the full licensure requirement. This positions you well to apply directly for exam eligibility without worrying about additional coursework. Your academic journey has already covered the education component of CPA requirements.

MBA holders with a commerce undergraduate background are similarly positioned. The combination of a three-year B.Com plus a two-year MBA typically translates to 150 credits. However, some state boards have specific requirements about accounting and business course distribution within your credits, so evaluation results may vary based on your actual coursework.

CA, CS, and CMA Qualified Professionals: Leveraging Your Credentials

Indian Chartered Accountants bring substantial credentials to the CPA evaluation process. When combined with your undergraduate degree, a CA qualification typically adds 30 to 60 credit hours, depending on how the evaluation agency assesses ICAI’s curriculum. A B.Com plus CA combination often reaches or exceeds 150 credits, though some candidates fall slightly short.

Company Secretaries (CS) and Cost Management Accountants (CMA India) also receive credit for their professional qualifications. The exact credit allocation varies by evaluation agency and state board policies. These credentials demonstrate advanced knowledge in specific areas that complement CPA requirements, though you’ll want to verify the credit translation through a formal evaluation before making assumptions.

How to Get Your Indian Credentials Evaluated

Before you can apply to any state board, you need official documentation proving your credit count. This is where credential evaluation agencies come in. They translate your Indian academic records into US-equivalent terms and send reports directly to your chosen state board. This step is mandatory for all international candidates.

The evaluation process involves submitting your transcripts, degree certificates, and mark sheets to an approved agency. They assess your coursework, convert it to US credit hours, and determine whether you meet the accounting-specific and business-specific credit requirements that state boards mandate.

WES vs NIES: Choosing the Right Evaluation Agency

Two agencies dominate the CPA evaluation landscape for Indian candidates: World Education Services (WES) and NASBA International Evaluation Services (NIES). Both are widely accepted by state boards, but they have different strengths and processing characteristics.

NIES is specifically designed for CPA candidates and is accepted by all US state boards. It’s often the safer choice if you’re uncertain about state requirements. WES is a broader credential evaluation service used for various purposes beyond CPA, including immigration and university admissions. Some candidates find the WES evaluation more favorable for certain qualifications, but acceptance varies by state.

Documents Required for Credential Evaluation

The evaluation process requires original or certified copies of several documents from your Indian educational institutions. You’ll need official transcripts from all universities attended, degree completion certificates, and detailed mark sheets showing courses taken and grades received. For professional qualifications like CA, you’ll need certificates from ICAI.

Documents must typically be sent directly from your institution to the evaluation agency in sealed envelopes. This means contacting your university’s examination department or registrar’s office to request official transcripts. Plan ahead for this step, as Indian universities can sometimes take weeks to process transcript requests.

Processing Times and Costs for Indian Candidates

Credential evaluation typically costs between $200 and $350, depending on the agency and service level chosen. NIES charges approximately $225 for a standard evaluation, while WES fees vary based on the package selected. Express processing options are available for additional fees if you’re working against a deadline.

Processing times range from four to eight weeks for standard service, though this can extend during peak application periods. Factor in additional time for your Indian universities to send documents to the agency. Many candidates find that the entire evaluation process takes two to three months from start to finish, so begin early in your CPA journey.

Which US State Should Indian Candidates Choose for CPA Licensure?

State selection is one of the most consequential decisions you’ll make in your CPA journey. The United States has 55 jurisdictions that grant CPA licenses, each with its own education requirements, experience criteria, and policies regarding international candidates. Choosing the wrong state can mean unnecessary delays, additional costs, or even the inability to complete your licensure.

For Indian candidates specifically, certain states have emerged as clear favorites due to their international-friendly policies. Understanding why these states work well and how to choose between them will save you significant headaches down the road.

Key Factors: SSN Requirements, Residency, and Experience Verification

The Social Security Number requirement immediately eliminates many states for Indian candidates. A majority of US states require applicants to have an SSN to either sit for the exam or obtain licensure. Since most Indian candidates don’t have an SSN, this narrows your options significantly. States that don’t require SSN include Guam, Montana, Illinois, and Virginia, among others.

Residency requirements present another consideration. Some states require you to live within their jurisdiction or conduct significant business there for a specified period. For Indian candidates planning to stay in India, states without residency requirements are essential. Experience verification is equally important: some states require your work experience to be supervised by a US-licensed CPA, while others accept verification through alternative means like NASBA’s experience verification service.

Understanding Exam Eligibility vs Licensure Requirements

A critical distinction that confuses many candidates is the difference between sitting for the exam and actually obtaining your license. Some states allow you to take the exam with 120 credits, but require 150 credits for licensure. Others require 150 credits just to sit for the exam. This distinction affects your timeline and planning.

For Indian candidates, states that allow exam eligibility at 120 credits provide flexibility. You can begin taking exam sections while completing additional education to reach the 150-credit licensure threshold. This approach lets you make progress on multiple fronts simultaneously rather than waiting until all requirements are perfectly aligned.

State Selection Decision Framework for Indian Professionals

Choosing your state requires weighing multiple factors against your specific circumstances. There’s no universally “best” state; rather, there’s the best state for your situation. Consider your current credit count, SSN status, where your work experience was gained, and whether you need a US CPA to verify your experience.

Questions to Ask Before Choosing Your State

Before committing to a state, answer these key questions honestly. Do you have 120 or 150 credits? States like Guam and Washington allow exam eligibility at 120 credits, while others require the full 150. Can you get your work experience verified by a US-licensed CPA? If not, choose a state that participates in NASBA’s experience verification service, like Guam or Montana.

Consider your long-term plans as well. Do you intend to eventually work in a specific US state? If so, starting with that state might make sense despite potentially stricter requirements. Most CPA licenses can be transferred between states through reciprocity agreements, but starting in your target state eliminates the transfer hassle later.

Common State Selection Mistakes to Avoid

The most frequent mistake Indian candidates make is choosing a state based solely on what worked for a friend or online recommendation without verifying current requirements. State board policies change, and what worked two years ago may not apply today. Always verify requirements directly with the state board or through NASBA’s official resources.

Another common error is underestimating experience verification requirements. Some states require not just accounting experience but specifically public accounting experience or experience supervised by a licensed CPA. If your work history doesn’t meet these criteria, you could pass all four exam sections and still be unable to obtain licensure in that state.

What is the CPA Exam Structure?

The CPA exam underwent significant changes in January 2024 with the implementation of CPA Evolution. This restructuring replaced the traditional four-section exam with a new Core + Discipline model that offers candidates more flexibility and specialization options. Understanding this new structure is essential for planning your preparation and choosing which sections to tackle first.

The exam now consists of three mandatory Core sections that all candidates must pass, plus one Discipline section chosen from three options based on your career interests. This change reflects the evolving demands of the accounting profession, incorporating more technology, data analytics, and specialized knowledge areas.

The Core + Discipline Model

Under the CPA Evolution framework introduced in 2024, every candidate takes the same three Core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG). These sections test fundamental knowledge that every CPA needs, regardless of their ultimate career path. The fourth section is a Discipline of your choice.

The Discipline sections allow you to demonstrate deeper expertise in a specific area. You choose one from three options: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). Your choice should align with your career goals and existing strengths.

Three Core Sections Every Candidate Must Pass

AUD tests your knowledge of audit procedures, attestation engagements, and professional responsibilities. FAR covers financial accounting and reporting standards under US GAAP and IFRS, including governmental and nonprofit accounting. REG focuses on federal taxation for individuals and entities, business law, and ethics.

Each Core section is four hours long and combines multiple-choice questions (MCQs) with task-based simulations (TBSs). You need a minimum score of 75 on each section to pass, and all four sections must be passed within a 30-month rolling window.

Choosing Your Discipline Section: BAR vs ISC vs TCP

Your Discipline choice should reflect both your career aspirations and your academic strengths. Based on Q3 2025 pass rate data from AICPA, TCP has consistently shown the highest pass rates at around, followed by ISC. However, pass rates shouldn’t be your only consideration.

TCP is ideal if you plan to work in tax practice, have strong REG performance, or enjoy tax planning concepts. ISC suits candidates interested in IT audit, cybersecurity, or systems consulting. BAR is best for those pursuing financial reporting, analysis, or CFO-track roles. Many Indian candidates choose TCP due to its content overlap with REG, but consider your actual career plans before deciding.

Understanding Each CPA Exam Section

Each exam section tests specific competencies that CPAs need in professional practice. The content has been updated under CPA Evolution to reflect current business realities, including increased emphasis on technology, data analytics, and critical thinking skills. Understanding what each section covers helps you allocate study time effectively.

CPA AUD (Auditing and Attestation)

AUD tests your understanding of the entire audit process from planning through reporting. You’ll encounter questions on audit evidence, internal controls, sampling techniques, and the various types of audit reports. The section also covers attestation engagements, reviews, and compilations, along with professional ethics and responsibilities.

For Indian candidates, AUD content may feel somewhat familiar if you’ve studied auditing under the Indian Standards on Auditing. However, US auditing standards have specific differences you’ll need to learn. According to recent data, AUD pass rates hover around 46-48%, making it moderately challenging among the Core sections.

CPA FAR (Financial Accounting and Reporting)

FAR is widely considered the most content-heavy section of the CPA exam. It covers financial accounting and reporting for commercial entities, governmental entities, and not-for-profit organizations. Topics include transaction accounting, financial statement preparation, consolidations, and specific industry accounting treatments.

Pass rates for FAR have been among the lowest, ranging from 40-43% in recent quarters. Indian candidates often find FAR challenging due to the volume of material and differences between US GAAP and Indian accounting standards. However, those with strong fundamentals from B.Com or CA backgrounds typically have a solid foundation to build upon.

CPA REG (Taxation and Regulation)

REG covers federal taxation of individuals, corporations, partnerships, and other entities, along with business law topics like contracts, agency, and debtor-creditor relationships. The ethics component tests your knowledge of professional responsibilities and Treasury Department Circular 230.

Good news for candidates: REG has shown strong pass rates around 58-64% recently, making it one of the more passable sections. The tax content is US-specific, so Indian candidates need to learn the federal tax code from scratch. However, the logical structure of tax law often clicks well for commerce graduates accustomed to analytical thinking.

Discipline Sections: Which One Suits Your Career Goals?

The three Discipline sections represent specialization paths within accounting. BAR dives deeper into advanced financial reporting, data analytics, and business analysis. ISC focuses on information technology, system controls, and cybersecurity in an accounting context. TCP extends REG knowledge into advanced tax planning, compliance, and wealth management.

CPA Exam Scoring, Timing, and Pass Requirements

Understanding how the exam is scored and the timing rules helps you plan strategically. The CPA exam uses a sophisticated scoring methodology that goes beyond simple percentage correct, and the 30-month window creates urgency around completing all sections in sequence.

How CPA Exam Scoring Works

Your CPA exam score is reported on a scale of 0 to 99, with 75 being the minimum passing score. Importantly, this score is not a percentage correct. The exam uses a weighted combination of scaled scores from MCQs and TBSs, with difficulty levels factored into the calculation. A score of 75 represents the minimum competency level established by the AICPA Board of Examiners.

When you fail a section, you receive a Candidate Performance Report showing your performance across different content areas. This feedback helps you identify weak areas for your next attempt. The exam is not curved; your score reflects your performance against an established standard, not against other candidates.

The 30-Month Rolling Window: Planning Your Exam Timeline

Once you pass your first CPA exam section, you have 30 months to pass the remaining three sections. If you don’t complete all sections within this window, your earliest passed section expires, and you must retake it. This rolling window creates strategic implications for how you sequence your exams.

The 30-month window replaced the previous 18-month rule, giving candidates significantly more flexibility. For working professionals in India managing demanding jobs alongside CPA preparation, this extended window reduces pressure while still maintaining reasonable momentum. Most successful candidates complete all four sections within 12 to 18 months.

Current Pass Rates and What They Mean for Your Preparation

According to AICPA’s published data for 2024-2025, pass rates vary significantly by section. REG leads the Core sections with pass rates around 63-64%. AUD follows at approximately 46-48%, while FAR trails at 40-43%. Among Discipline sections, TCP dominates with 74-78% pass rates, ISC shows around 68%, and BAR presents the greatest challenge at 34-41%.

These statistics should inform your preparation strategy, not discourage you. Lower pass rates often reflect candidates who weren’t adequately prepared, not inherent impossibility. With proper study using quality review materials and realistic time investment, Indian candidates consistently pass all four sections. The key is respecting the exam’s difficulty and preparing accordingly.

How to Become a CPA: Application Process for the CPA Exam from India

The application process involves several sequential steps, each with its own requirements and timelines. Understanding this process in detail helps you avoid delays and ensures your application proceeds smoothly. Many candidates underestimate the time required for this phase, leading to frustration when they’re ready to study but still waiting for approval.

Working through the application systematically, gathering documents in advance, and understanding each stage’s requirements will set you up for a smooth journey from initial application to exam day.

Pre-Application Preparation for CPA Exam

Before you can submit your state board application, you need to complete several preparatory steps. These include gathering documents from your Indian universities and completing your credential evaluation. Starting these tasks early prevents bottlenecks later when you’re eager to begin taking exams.

Gathering Required Documents from Indian Universities

Contact your university’s examination department or registrar’s office to request official transcripts. You’ll need transcripts from every university where you earned credits toward your degree. For professional qualifications like CA, contact ICAI for official certificates and mark sheets. Request multiple copies since evaluation agencies and state boards may each need originals.

Indian universities vary widely in their responsiveness to transcript requests. Some process requests within days; others take weeks or even months. Start this process as early as possible in your CPA journey. Request documents in sealed envelopes as required by evaluation agencies, and follow up regularly to ensure your requests don’t fall through administrative cracks.

Completing Your Credential Evaluation

Once you have your documents, submit them to your chosen evaluation agency (WES or NIES). Follow their specific instructions carefully regarding document format, sealed envelope requirements, and submission methods. Some documents may need to be sent directly from your institution to the agency rather than passing through your hands.

After submission, the evaluation process typically takes four to eight weeks. You can often track your application’s progress online. Once complete, the agency sends an evaluation report to your chosen state board, detailing your credit hours and how they map to US requirements. This report is your ticket to state board application eligibility.

The Application Process for the CPA Exam

With your evaluation complete, you’re ready to apply to your chosen state board. This involves creating accounts, submitting applications, paying fees, and waiting for approval. Each state has slightly different processes, but the general flow remains consistent.

Creating Your NASBA Account and Submitting Application

Most states use NASBA’s CPA Central portal for exam applications. Create your account at NASBA CPA Central and follow the prompts to begin your application. You’ll need to provide personal information, educational details, and payment for application fees. Some states have their own application systems separate from NASBA.

Application fees vary by state. You’ll also pay examination fees at this stage or when scheduling specific sections. Keep copies of all confirmation emails and payment receipts. The state board reviews your application against its requirements before approving you to sit for the exam.

Understanding the Notice to Schedule (NTS)

After your application is approved, you receive a Notice to Schedule (NTS). This document is your authorization to schedule and take the CPA exam. The NTS lists which sections you’re approved to take and includes your candidate identification number that you’ll need when scheduling with Prometric.

Your NTS has a limited validity period, typically six months, depending on your state. You must schedule and take your exam sections within this window. If your NTS expires before you take the exam, you lose the fees paid and must reapply. This makes strategic planning around your NTS validity period essential.

NTS Validity and Strategic Scheduling

Given NTS validity constraints, apply for sections you’re genuinely prepared to take within the validity window. Some candidates make the mistake of applying for all four sections at once to “save time,” only to find their NTS expires on sections they weren’t ready for. A more strategic approach is to apply for one or two sections at a time.

Consider your realistic preparation timeline when requesting your NTS. If you need three months to prepare for FAR, don’t apply until you’re about two months into your preparation. This ensures your NTS is active when you’re actually ready to take the exam rather than expiring while you’re still studying.

Scheduling Your Exam at Indian Prometric Centers for CPA Exam

With your NTS in hand, you can schedule your exam at any Prometric test center, including those in India. The scheduling process is straightforward but requires attention to availability and your own preparation timeline.

Prometric Test Centers in India: Locations and Availability

India has eight Prometric test centers where you can take the CPA exam: Ahmedabad, Bangalore, Calcutta, Chennai, Hyderabad, Mumbai, New Delhi, and Trivandrum. Each center offers multiple testing dates throughout the year, though availability varies. Major cities like Mumbai and Bangalore tend to fill up faster than smaller locations.

Schedule your exam through Prometric’s website using your NTS candidate ID. You can view available dates and times before committing. Book your preferred date as early as possible, especially during peak testing periods. Having a confirmed date creates healthy accountability for your preparation.

Best Practices for Exam Day Scheduling

Choose a date that gives you adequate preparation time without an excessive buffer. Too much time leads to procrastination; too little creates stress. Most candidates find scheduling four to six weeks after completing their review course content works well, allowing time for focused practice and review.

Consider practical factors when selecting your date and time. Morning slots often suit candidates who feel sharper early in the day. Avoid scheduling immediately after major work deadlines or personal commitments that might compromise your preparation. Also consider travel time to the test center and allow a buffer for unexpected delays on exam day.

Rescheduling Policies and Fees

Life happens, and sometimes you need to reschedule your exam. Prometric allows rescheduling with fees that depend on how close you are to your exam date. Rescheduling more than 61 days before your appointment is typically free. Otherwise, you pay approximately $35. Within five days of your exam, the fee increases to around $84. 

If you must cancel rather than reschedule, different rules apply. Cancellation within the rescheduling window may result in forfeiting your exam fees entirely. Always reschedule rather than cancel if possible. If circumstances change dramatically, contact NASBA about hardship provisions that may allow NTS extensions or partial refunds in exceptional cases.

How to Prepare for the CPA Exam While Working Full-Time in India

Preparing for the CPA exam while managing a full-time job is challenging but achievable. Thousands of Indian professionals have done it successfully, and you can too. The key is choosing the right study resources, creating a realistic plan, and employing strategies that maximize the efficiency of your limited study time.

Your approach to preparation should account for the realities of working in India: potentially long office hours, commute times, and the need to maintain work performance while studying. Strategic planning makes the difference between burning out and crossing the finish line.

Choosing the Right CPA Review Course

A quality CPA review course is the most important investment you’ll make in your preparation. These courses provide structured content covering all exam topics, practice questions matching exam format, and study planning tools. The market offers several reputable options with different strengths and price points. Check this for more information. 

Creating a Realistic Study Plan

The consensus among successful CPA candidates is that you need approximately 300 to 400 hours of total study time across all four sections. This breaks down to roughly 80 to 120 hours per section, depending on your background and the specific section’s difficulty. For working professionals studying 15 to 20 hours per week, this means about five to six weeks per section.

Build your study plan around your actual available time, not an idealized schedule you won’t maintain. Be honest about when you can study effectively. Early mornings before work, lunch breaks, and weekends often become primary study windows. Consistency matters more than intensity; studying two hours daily beats cramming eight hours on weekends.

Exam Preparation Strategies That Work

Beyond choosing materials and creating a schedule, specific study strategies significantly impact your success rate. These strategies address common challenges like content retention, exam anxiety, and efficient use of practice questions.

Section Ordering Strategy for Maximum Efficiency

The order in which you take the CPA exam sections can impact your success. Most experts recommend starting with FAR because it’s the most content-heavy section and provides foundational knowledge useful for other sections. Taking FAR first while your motivation is highest and your 30-month window is fully available makes strategic sense.

After FAR, common sequences include AUD (which builds on FAR’s financial reporting knowledge), then REG, and finally your chosen Discipline. If you’re taking TCP, pairing it with REG makes sense since the content overlaps significantly. The key is avoiding a situation where your most challenging sections come when your rolling window is running short.

Using MCQs and Task-Based Simulations Effectively

Multiple-choice questions form the backbone of your exam preparation. Work through hundreds or thousands of MCQs in each section, but focus on understanding why answers are correct rather than memorizing specific questions. Quality review courses provide detailed answer explanations; read these carefully, even for questions you answer correctly.

Task-based simulations (TBSs) test your ability to apply knowledge in realistic scenarios. Don’t neglect TBS practice in favor of only doing MCQs. The exam weights MCQs and TBSs equally (50% each), and TBSs often differentiate passing from failing candidates. Practice TBSs throughout your preparation, not just at the end.

Mock Exams and Final Review Approach

Take at least two to three full-length mock exams before your actual exam date. These simulate the real exam experience, including time pressure and the mental stamina required for four hours of testing. Your mock exam scores provide useful benchmarks, though don’t panic if they’re not perfect. Many candidates score slightly higher on the actual exam than on practice tests.

In your final week before the exam, shift from learning new content to reviewing and reinforcing what you know. Focus on your weak areas identified through MCQ analytics, but don’t cram new topics. Get adequate sleep the nights before your exam; mental clarity matters more than last-minute studying.

Complete CPA Cost Breakdown for Indian Candidates

Understanding the full cost of becoming a CPA helps you budget appropriately and avoid unpleasant surprises. The total investment extends beyond exam fees to include evaluation costs, review courses, application fees, and ongoing licensing expenses. This section provides the current  2025 figures converted to Indian Rupees for easy reference.

 

Credential Evaluation and Application Fees for CPA Exam

The initial costs before you even touch exam content include credential evaluation and state board application fees. These vary based on your chosen evaluation agency and state, but expect to spend between ₹25,000 and ₹50,000 on these preliminary steps.

Evaluation Agency Costs in INR

NIES (NASBA International Evaluation Services) charges approximately $250 for a standard evaluation. Express processing options cost more. WES charges vary by package but fall in a similar range.

Factor in document-related costs as well. Sending official transcripts from Indian universities may involve fees for transcript preparation, sealed envelope services, and international courier charges. Budget an additional ₹3,000 to ₹5,000 for these ancillary document costs.

State Application and Registration Fees

The state board application fee is $100.  Registration fees apply each time you receive an NTS to take exam sections. If you apply for multiple sections across separate NTS periods, you’ll pay these fees multiple times. Consolidating sections into fewer applications saves money but requires careful planning around NTS validity.

CPA Exam Fees for International Candidates

The biggest cost category for Indian candidates is the examination fees, which include both base fees and international testing surcharges. These fees go to NASBA, AICPA, and Prometric for exam development, administration, and testing services.

Per-Section Fees with International Surcharge

As of 2025, NASBA’s recommended examination fee is $390 per section for domestic candidates. However, international candidates taking the exam outside the US pay an additional international testing surcharge. For Indian candidates taking the exam at Prometric centers in India, the total per-section fee is approximately $510 (₹42,840).

This international surcharge reflects the additional costs of maintaining testing infrastructure outside the United States. While it adds significantly to your total expense, the convenience of taking the exam in India without international travel costs often makes this a worthwhile tradeoff.

Total Exam Cost for All Four Sections

If you pass all four sections on the first attempt, your total examination fees will be approximately $2,040 (₹1,71,360). This covers the three Core sections (AUD, FAR, REG) and your chosen Discipline section. Remember that this assumes first-attempt passes; retakes mean paying the full section fee again.

Adding up examination fees with application and evaluation costs, you’re looking at approximately ₹2,00,000 to ₹2,25,000 just for the exam process itself, before considering review course investments. This baseline should be your starting point for budgeting.

Retake and Rescheduling Fee Considerations

Not everyone passes every section on the first attempt, and budgeting for potential retakes is prudent. Each retake costs the full section fee of $510 (₹42,840) for Indian candidates. If you fail two sections once each, your exam costs increase by approximately ₹85,680.

Rescheduling fees, as mentioned earlier, range from free (60+ days out) to $84 (within five days). While these are relatively minor compared to other costs, multiple reschedules add up. Build some buffer into your budget for these contingencies rather than assuming a perfect first-attempt pass on all sections.

Review Course and Study Material Investment for CPA Exam

A comprehensive review course represents a significant investment but is considered essential by most successful candidates. Trying to pass the CPA exam using only free resources or self-study without structured materials significantly reduces your probability of success.

Premium Review Course Costs in Indian Rupees

Major review course providers price their comprehensive packages between $1,500 and $3,500, translating to ₹1,26,000 to ₹2,94,000.

Indian coaching institutes often bundle international review materials with local support at competitive prices. Programs from Miles Education, Simandhar, or Zell Education typically range from ₹1,00,000 to ₹2,00,000, including study materials, live classes, and application assistance. These programs can provide value through localized support and guidance through the registration process.

SkillArbitrage offers the CPA Prep & Global Finance Career Acceleration Program. It is a structured 6-month online certification course designed to help learners prepare for the U.S. CPA (Certified Public Accountant) exam and build a global finance career, with an expected commitment of about 8–10 hours per week. The curriculum covers comprehensive modules including CPA exam orientation and registration, study planning for working professionals, deep dives into the four CPA exam sections (FAR, REG, AUD, BEC), question-type strategies, mock practice and test-taking techniques, licensing and ethics, as well as practical finance tools like Excel and AI applications for reporting and automation. The program also includes mentoring on freelancing, networking, client proposals, and job‐readiness skills, and on successful completion, students receive a certificate co-branded by NSDC and Skill India. It features live online classes, practical assignments, instructor feedback, and support through an LMS, with a waitlist for enrollment.

Budget-Friendly Alternatives and Discounts

If the premium options strain your budget, several alternatives exist. Surgent’s adaptive learning course costs less than most competitors while maintaining high quality. Gleim offers comprehensive materials at lower price points. Some candidates successfully use older editions of review materials purchased secondhand, though this risks missing recent exam updates.

Watch for discounts and promotions throughout the year. Black Friday, year-end, and back-to-school seasons often bring significant discounts. Some employers reimburse CPA review course costs or offer tuition assistance. Check whether your company has such programs before paying out of pocket.

Licensing and Ongoing Costs

After passing all four exam sections, additional costs arise for obtaining and maintaining your license. These ongoing expenses continue throughout your career as a CPA.

CPA License Application Fees

License application fees vary by state but typically range from $50 to $400. This one-time fee covers the administrative processing of your license application after you’ve met all requirements, including education, examination, and experience.

Some states also require passing an ethics exam before licensure. The AICPA Professional Ethics exam costs approximately $169 (₹14,200). Not all states require this exam, but if yours does, factor this into your budget.

Continuing Professional Education (CPE) Requirements

Once licensed, you must complete continuing professional education to maintain your CPA status. Most states require 40 hours of CPE annually, with some requiring specific hours in ethics or state-specific topics. CPE course costs vary widely from free (through some professional organizations) to several hundred dollars for premium courses.

Annual license renewal fees also apply, typically ranging from $50 to $400 depending on your state. Over your career, these ongoing costs become routine business expenses, often covered by employers for staff CPAs.

Career Opportunities After Becoming a US CPA in India

The investment of time and money in CPA certification pays dividends through enhanced career opportunities and earning potential. Understanding what opportunities await helps you stay motivated through the challenging preparation phase and make informed decisions about your career trajectory post-certification.

India’s economy offers abundant opportunities for US CPAs, particularly as multinational corporations expand operations and Indian companies increasingly adopt international accounting standards. Your CPA opens doors that remain closed to non-certified professionals.

Job Roles and Industries Hiring US CPAs in India

US CPAs in India work across diverse industries and roles. The most prominent employers include Big 4 accounting firms (Deloitte, PwC, EY, KPMG), which hire CPAs for audit, tax, and advisory services. Beyond the Big 4, major employers include multinational corporations’ finance functions, financial services firms, consulting companies, and technology giants with significant Indian operations.

Specific roles CPAs fill include external auditor, internal auditor, tax consultant, financial analyst, finance manager, controller, and compliance officer. CPAs with experience often progress to senior manager, director, and eventually CFO positions. The credential is particularly valued for roles involving US GAAP reporting, SOX compliance, US tax matters, and international audit engagements.

CPA Salary Expectations Across Experience Levels

Salary expectations vary based on experience, employer type, location, and specific role. Entry-level CPAs (0-2 years experience) in India typically earn between ₹6 and ₹9 lakhs per annum. With two to four years of experience, salaries rise to ₹6 to ₹10 lakhs annually, particularly for those in Big 4 firms or MNC finance roles.

At 5-10 years, mid-level CPAs in India earn ₹15-25 lakhs Experienced CPAs with over a decade of work experience can earn ₹24-30 lakhs.

City location impacts salary as well. Mumbai, Bangalore, and Delhi NCR typically offer the highest compensation, reflecting higher costs of living and concentration of employers. Hyderabad and Chennai offer competitive salaries with somewhat lower living costs, providing attractive net value for many professionals.

Long-Term Career Growth with US CPA

The CPA credential provides a foundation for long-term career growth that extends decades beyond your initial certification. Unlike certifications that become less relevant over time, CPA remains valuable throughout a career in accounting and finance, with the credential opening progressively more senior opportunities as your experience grows.

Career paths for CPAs include the traditional public accounting partner track, corporate finance leadership culminating in CFO roles, specialized consulting, and entrepreneurship through founding your own accounting practice. The CPA also provides global mobility; if international relocation becomes attractive at some point, your credential transfers across borders far more easily than non-US qualifications.

Many Indian CPAs leverage their credential for opportunities abroad, working in the United States, the Middle East, or other international markets for periods of their careers. Even if you plan to stay in India permanently, the option value of international mobility adds to CPA’s career protection during economic uncertainties or when exceptional opportunities arise.

Conclusion

Becoming a US CPA from India is a challenging but achievable goal that has transformed thousands of careers. The journey involves understanding how your Indian qualifications translate to US requirements, choosing the right state for your circumstances, preparing diligently for a rigorous exam, and investing in your professional future. With total costs ranging from ₹3 to ₹5 lakhs and a timeline of 12 to 24 months for most candidates, the CPA represents a significant but manageable commitment.

The steps are clear: assess your eligibility through credential evaluation, select an international-friendly state like Guam or Montana, obtain your NTS, prepare systematically using quality review materials, pass all four exam sections within the 30-month window, and fulfill experience requirements for licensure. Each step builds on the previous one, and thousands of Indian professionals complete this journey successfully every year.

Your CPA journey begins with a single step. Whether that’s researching evaluation agencies, reaching out to coaching institutes, or calculating your expected credit hours, take that step today. The credential you’ll earn opens doors to Big 4 opportunities, MNC leadership roles, and a career with global mobility. The investment is substantial, but the returns in career advancement, salary growth, and professional recognition make it worthwhile for those committed to excellence in accounting.

Frequently Asked Questions

Can I pursue a US CPA with only a 3-year Indian B.Com degree?

Yes, you can pursue a CPA with a three-year B.Com, but you’ll need additional credits. Your B.Com typically translates to 90 credit hours, while most states require 120 credits for exam eligibility and 150 for licensure. Options include completing an M.Com or MBA, taking bridge courses offered by CPA coaching institutes, or pursuing additional certifications that add credits to your total.

Do I need a Social Security Number (SSN) to take the CPA exam from India?

No, several states allow international candidates to sit for the CPA exam without an SSN. Popular choices for Indian candidates include Guam, Montana, Washington, Illinois, and Virginia. These states have established processes for international candidates and accept alternative identification for exam registration and licensure.

How long does it take to become a CPA from India?

Most Indian candidates complete their CPA journey in 12 to 24 months, including preparation and passing all four exam sections. The timeline depends on your credit evaluation status, study pace, and how quickly you schedule exams. Working professionals studying part-time typically take 15 to 20 months, while dedicated full-time students can complete faster.

Is the CPA exam very difficult compared to the Indian CA?

The CPA exam tests different competencies than the CA and uses a different format. While CA is often considered more comprehensive in overall difficulty and duration, CPA’s individual sections are rigorous, with overall pass rates around 50%. Indian CA holders generally find CPA manageable due to strong fundamentals, though US-specific content like federal taxation requires fresh learning.

Can I take all four CPA exam sections at Prometric centers in India?

Yes, all four CPA exam sections can be taken at Prometric test centers in India. Eight locations are available: Ahmedabad, Bangalore, Calcutta, Chennai, Hyderabad, Mumbai, New Delhi, and Trivandrum. You can complete your entire CPA exam journey without traveling abroad, though you’ll pay an international testing surcharge of approximately $120 per section.

Which discipline section should Indian candidates choose: BAR, ISC, or TCP?

Choose based on your career goals and strengths. TCP has the highest pass rates (75-78%) and overlaps with REG content, making it popular among Indian candidates. ISC suits those interested in IT audit or cybersecurity. BAR aligns with financial reporting and analysis careers. Don’t choose solely based on pass rates; consider which specialization best supports your long-term career.

Do Big 4 firms in India hire US CPA holders?

Yes, Big 4 firms (Deloitte, PwC, EY, KPMG) actively recruit US CPAs in India for audit, tax, and advisory roles. CPAs are valued for their expertise in US GAAP, international auditing standards, and their ability to serve American clients. Many Big 4 offices offer CPA exam support programs for employees pursuing certification.

Can Indian work experience under a CA be used for CPA licensure?

It depends on your chosen state. Some states require experience supervised by a US-licensed CPA, which creates challenges for India-based candidates. However, states like Guam and Montana participate in NASBA’s experience verification service, which provides alternative pathways for verifying international experience even without direct US CPA supervision.

Should I complete CA first, or can I directly pursue CPA after B.Com?

You can pursue CPA directly after B.Com without completing CA, provided you meet credit requirements through additional education. Many successful CPAs have only a  B.Com plus M.Com background. However, having CA provides additional credits, strengthens your foundational knowledge, and creates dual-qualification value. The best choice depends on your career goals and time investment preferences.

Can I practice as a CPA in India after getting licensed?

The CPA license is a US state-level credential, and practicing as a “CPA” technically applies within US jurisdiction. However, your CPA qualification is highly valued by employers in India and globally recognized for its expertise indication. You can use your CPA credential professionally in India, and it significantly enhances your employment prospects and career opportunities.

What happens if I fail a CPA exam section?

If you fail a section, you receive a score report indicating your performance across content areas. You can retake the section in subsequent testing windows after paying the full exam fee again ($510 for international candidates). There’s no limit on retake attempts, but remember the 30-month rolling window: once you pass your first section, you have 30 months to pass the remaining three.