US CPA Exam guide for Indian professionals with updated costs in INR, eligibility requirements, pass rates, and step-by-step application process. Data-driven guidance for your CPA journey. This article is written by Medha Vinod, Senior Associate at LawSikho.
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If you’re an Indian accounting professional considering the US CPA credential, you’re probably wondering whether you qualify, what it will cost, and whether the investment is worth it. The good news is that the CPA Exam is now available at eight Prometric test centers across India, and with just four exam sections to pass, it’s a faster route to a globally recognized credential than the Indian CA. According to NASBA’s international testing data, thousands of Indian candidates now take the CPA Exam domestically each year, eliminating the need for expensive US travel. This guide gives you the essential information, backed by current data from official sources, to make an informed decision and take your first steps toward becoming a CPA.
CPA Exam Eligibility for Indian Professionals
The first question every Indian candidate asks is whether they qualify for the CPA Exam. The answer depends on your educational background and how it translates into the US credit hour system that determines CPA eligibility. Understanding this conversion upfront saves you from surprises later in the process.
Credit Hour Requirements and How Indian Qualifications Map
US state boards evaluate your education based on credit hours, with most states requiring 120 credits to sit for the exam and 150 credits for full licensure. According to evaluation guidelines from NASBA International Evaluation Services (NIES), the conversion works based on duration and coursework intensity. Each year of Indian university education typically equals about 30 semester credits when evaluated against US standards.
A standard three-year Indian B.Com degree translates to approximately 90 semester credits, which falls short of even the 120-credit exam eligibility threshold. If you’ve completed a two-year M.Com on top of your B.Com, that adds another 60 credits, bringing your total to around 150 credits and meeting the licensure requirement for most states. Similarly, a B.Com plus MBA combination typically yields approximately 150 credits. B.Com Honours degrees may receive slightly more favorable evaluations, often landing between 95 and 100 credits depending on the university’s accreditation and your coursework.
Beyond total credits, most states require specific minimums in accounting and business subjects. According to AICPA’s eligibility requirements, states typically require 24 to 30 accounting credits and 24 to 30 business credits within your total. Your credential evaluation will break down your credits by category, so verifying that your accounting-specific credits meet your chosen state’s requirements is essential before applying.
Your choice of US state matters significantly for eligibility. Some states allow you to start the exam with 120 credits and complete the remaining 30 before licensure, while others require the full 150 upfront. States like Montana, Colorado, and Washington have become popular among Indian candidates because they offer flexibility on credit requirements, don’t require a US Social Security Number, accept international supervisors for experience verification, and have no residency requirements. Montana requires 24 accounting credits, Colorado requires 27, and Washington requires 24, so verify your accounting credit count against your target state’s specific threshold.
Eligibility Pathways for B.Com, CA, and Other Backgrounds
Your specific qualification determines the most practical path forward. M.Com and MBA graduates typically meet the 150-credit requirement without additional coursework, making their journey relatively straightforward. The critical factor is ensuring your accounting-specific credits meet state requirements, which usually means having at least 24 credits in accounting subjects.
Indian Chartered Accountants have a distinct advantage when pursuing the CPA. According to evaluation patterns documented by NIES, the CA qualification combined with your bachelor’s degree typically provides 150 to 160 credit hours, comfortably exceeding the requirements for most states. Your extensive accounting coursework through CA Foundation, Intermediate, and Final levels easily satisfies the accounting credit requirements that challenge many other candidates. You won’t receive any exemptions from exam sections since the AICPA doesn’t offer exemptions to any international candidates regardless of qualifications, but your strong conceptual foundation typically accelerates preparation significantly.
B.Com graduates face the most common challenge: a credit gap. With only 90 credits from a three-year degree, you’ll need to add 30 to 60 credits through either further education or a bridge course. Several Indian coaching institutes offer bridge programs specifically designed to fill this gap. Simandhar Education provides similar programs at comparable price points through their US university partnerships. When selecting a bridge course, verify that the credits will be accepted by your chosen state board before enrolling, as acceptance policies vary.
Company Secretaries and Cost Management Accountants can also pursue the CPA, though eligibility depends on combining your professional qualification with your academic credentials. Your professional qualification alone may not provide sufficient accounting credits according to US evaluation standards, so you’ll likely need your bachelor’s degree plus potentially additional coursework to reach the required thresholds. Getting a preliminary evaluation done before committing to the CPA journey is especially important for these backgrounds.
Understanding the CPA Exam Structure After 2024 Changes
The CPA Exam underwent a major transformation in January 2024 with the implementation of CPA Evolution. This change replaced the old four-section format with a new Core plus Discipline model that gives you more control over your exam pathway and allows specialization based on career goals.
The Three Core Sections and One Discipline Choice
Under the current format, you must pass three Core sections that every CPA candidate takes, plus one Discipline section that you choose based on your career interests. The Core sections are –
- Auditing and Attestation (AUD),
- Financial Accounting and Reporting (FAR), and
- Taxation and Regulation (REG).
For your Discipline, you select from:
- Business Analysis and Reporting (BAR),
- Information Systems and Controls (ISC), or
- Tax Compliance and Planning (TCP).
According to the AICPA CPA Exam Blueprints, each Core section has a specific structure. AUD includes 72 multiple-choice questions and 8 task-based simulations testing audit process knowledge, ethics, and professional responsibilities. FAR includes 50 MCQs and 7 TBSs covering US GAAP, governmental accounting, and not-for-profit reporting, making it the most content-heavy section. REG includes 72 MCQs and 8 TBSs covering federal taxation for individuals and entities plus business law.
The Discipline sections differ in structure and focus. BAR includes 50 MCQs and 7 TBSs focusing on advanced financial reporting and data analytics, ideal for corporate finance or FP&A career paths. ISC has a unique structure with 82 MCQs and only 6 TBSs, with 60% MCQ weightage compared to the standard 50%, covering IT governance, cybersecurity, and SOC engagements. TCP includes 68 MCQs and 7 TBSs focusing on advanced tax planning strategies, building directly on REG content.
Most Indian candidates find FAR the most challenging due to its extensive coverage of US GAAP standards and sheer content volume. REG requires learning US tax law from scratch since Indian taxation knowledge doesn’t transfer directly. AUD feels more familiar to those with auditing backgrounds, though you’ll need to master US auditing standards and PCAOB requirements specifically.
For Discipline selection, understanding pass rate patterns helps inform your choice. According to AICPA’s Q3 2025 pass rate data, TCP has the highest pass rates at approximately 78%, followed by ISC at around 68%, while BAR has the lowest at approximately 43%. However, TCP’s high rates reflect candidate selection patterns rather than easier content; candidates choosing TCP have typically already demonstrated strong tax knowledge by passing REG. Choose your Discipline based on career goals rather than pass rate alone. If you’re targeting audit roles or Big 4 assurance positions, ISC provides relevant technology controls knowledge. For corporate finance or financial reporting roles, BAR deepens technical expertise. For tax consulting careers, TCP is the clear choice.
Exam Format, Scoring, and the Credit Validity Timeline
Each section is four hours long and includes multiple-choice questions and task-based simulations. According to Prometric’s CPA exam information, both question types contribute to your score, with most sections using 50% MCQ and 50% TBS weightage. The MCQs use adaptive testing, meaning your second testlet’s difficulty adjusts based on your first testlet performance. Simulations test higher-order skills and often require working with multiple documents, spreadsheets, and research tools to solve complex problems.
You need a score of 75 out of 99 to pass each section. This isn’t a percentage of questions answered correctly; it’s a scaled score that accounts for question difficulty. According to AICPA’s scoring methodology, your final score combines weighted scaled scores from both MCQs and TBSs.
Once you pass your first section, you have 30 to 36 months depending on your state to pass the remaining three sections. According to NASBA’s credit expiration rules, if you don’t complete all sections within the validity period, your earliest passed section expires and you’ll need to retake it. This timeline creates real pressure, so most working professionals target 12 to 18 months to complete all sections, studying 15 to 20 hours per week. Starting in 2025, Core sections offer continuous testing throughout the year, while Discipline sections are available during specific quarterly windows. Plan your exam sequence around these schedules.
CPA Exam Costs for Indian Candidates in 2025
Understanding the complete cost picture helps you budget appropriately and avoid surprises. The CPA is a significant investment, but the career returns typically justify it when you pass efficiently.
Complete Fee Breakdown in Indian Rupees
Your costs begin with credential evaluation. According to NIES, standard evaluation costs approximately $225, which translates to around ₹19,125 at current exchange rates of approximately ₹85 per dollar. World Education Services (WES)charges similar amounts at approximately $205 or ₹17,425. Rush processing adds $75 to $100 to these fees. You’ll also spend ₹5,000 to ₹10,000 on document courier costs and university attestation fees for sealed transcripts. Budget approximately ₹25,000 to ₹35,000 total for the complete evaluation process.
State board application fees vary significantly by state. According to the NASBA State Board Directory, Montana charges $141 total including registration, making it one of the more affordable options at approximately ₹12,000. Colorado charges $180 for application plus $93 per section for registration, totaling approximately ₹47,000 for all four sections. Washington charges $100 for application plus $93 per section registration, totaling approximately ₹40,000. Research your chosen state’s complete fee structure before applying.
The biggest expense for Indian candidates is exam fees. According to NASBA’s 2025 fee schedule, the base examination fee is $390.76 per section, payable by all candidates worldwide. Indian candidates testing at Prometric centers in India pay an additional international administration fee per section bringing the section fee to $510. For all four sections, budget approximately ₹2,65,000 to ₹2,70,000 in exam fees alone. According to fee analysis from EduMont, international administration fees increased by $120 per section in 2025, adding approximately ₹40,800 to the total cost compared to previous years.
After passing all sections, you’ll face ethics exam costs of approximately $150 to $200, translating to ₹12,750 to ₹17,000, plus license application fees ranging from $100 to $400 depending on your state, adding another ₹8,500 to ₹34,000.
Review Course Options and Total Investment
Most candidates invest in a review course, which is where costs vary most significantly based on your choices. According to pricing from official provider websites, Becker offers their premium course at $3,499, approximately ₹2,97,000, with 24-month access, Adapt2U adaptive learning technology, and over 9,000 practice questions. UWorld Roger CPA Reviewprovides their course at $2,999, approximately ₹2,55,000, with unlimited access and SmartPath adaptive technology. Surgent offers their course at $2,199, approximately ₹1,87,000, with unlimited access and their proprietary A.S.A.P. adaptive technology that claims to reduce study time. Gleim provides their course at $1,999, approximately ₹1,70,000, featuring the largest test bank with over 10,000 practice questions.
Indian coaching institutes add value through local support, live classes, and application assistance. Miles Education bundles Becker materials with their own live classes, mentoring, and bridge course support for ₹1,50,000 to ₹2,50,000. Simandhar Education, as Becker’s exclusive India partner, offers packages ranging from ₹1,40,000 to ₹2,20,000 including Becker LMS access, local mentoring, and licensing support.
Adding everything together, Indian candidates should budget ₹4,30,000 to ₹6,50,000 for the complete journey, assuming you pass each section on the first attempt. This breaks down to approximately ₹25,000 to ₹35,000 for evaluation and documents, ₹12,000 to ₹47,000 for state board fees, ₹2,65,000 to ₹2,70,000 for exam fees, ₹1,10,000 to ₹3,00,000 for review courses, and ₹21,000 to ₹50,000 for ethics and licensing. Failed sections require repaying the full exam fees, which at approximately ₹66,000 per section adds up quickly. Investing in quality preparation that maximizes your first-attempt pass probability often costs less than budget preparation plus retakes.
The CPA Exam Application and Testing Process
The application process involves multiple steps across different organizations. Understanding the sequence and realistic timelines helps you plan effectively and avoid costly delays.
From Credential Evaluation to Prometric Scheduling
Your journey starts with credential evaluation, which typically takes 6 to 8 weeks for standard processing or 2 to 3 weeks for rush processing according to NIES. Choose an agency accepted by your target state, submit your sealed transcripts and degree certificates, and wait for the evaluation report. NIES evaluations feed directly into NASBA’s system, streamlining subsequent steps. Start gathering documents early since Indian universities can be slow with transcript requests, often taking 2 to 4 weeks to process document requests.
With your evaluation complete, apply to your chosen state board through the NASBA CPA Central portal. You’ll provide your evaluation results, identification documents including passport, and application fees. According to NASBA processing data, state board application processing takes 2 to 8 weeks depending on the state and time of year. Montana and Washington typically process applications in 2 to 4 weeks, while Colorado may take 3 to 5 weeks during busy periods.
Once approved, you’ll receive your Notice to Schedule (NTS), which authorizes you to schedule and take exam sections. According to NASBA’s NTS information, your NTS is valid for 6 to 9 months depending on your state. Only request sections you’re confident you’ll complete within that window. Many candidates make the mistake of requesting all four sections at once, then struggling to prepare and schedule them all before expiration. Starting with one or two sections is often smarter, even if it means paying registration fees multiple times.
With NTS in hand, log into Prometric’s scheduling system to book your exam appointment. Popular time slots at major Indian centers fill up quickly, especially at Bangalore and Mumbai locations during peak testing periods. Book as soon as you’re confident about your preparation level to secure your preferred date and time.
CPA Exam Centers in India and What to Expect
According to NASBA’s international testing page, the CPA Exam is available at Prometric centers in eight Indian cities: Ahmedabad, Bangalore, Kolkata, Chennai, Hyderabad, Mumbai, New Delhi, and Trivandrum. The Bangalore center located on Outer Ring Road and the Mumbai center in Andheri East are particularly popular with South and West India candidates respectively, so book early at these locations. Delhi NCR candidates typically use the Gurgaon center in DLF Cyber City.
On exam day, arrive at least 30 minutes early with your NTS and two forms of identification including your passport. You’ll store personal belongings in a locker and follow strict security procedures entering the testing room. The center provides scratch paper, pencils, and an on-screen calculator; you cannot bring your own materials. The four-hour exam tests your stamina as much as your knowledge, so practice under timed conditions beforehand.
Is the CPA Worth It for Indian Professionals?
The investment is substantial, so asking whether the returns justify the cost and effort is fair. For most Indian accounting and finance professionals targeting international careers, the answer is yes, but understanding the specific value proposition helps you make an informed decision.
Career Opportunities and Salary Expectations
The CPA credential opens doors that remain closed to non-credentialed professionals. Big 4 firms actively recruit CPAs for their India offices, particularly for roles serving US clients, handling US GAAP reporting, and working in SOC engagements. According to salary data from recruitment surveys and job portals, entry-level CPAs in India with 0 to 3 years of experience typically earn ₹6 to ₹10 lakh annually.
Mid-career CPAs with 5 to 10 years of experience often reach ₹15 to ₹25 lakh annually, while those with 10+ years command ₹25 to ₹30 lakh. Senior leadership positions like Finance Director, VP Finance, or Controller can command ₹50 lakh to ₹1 crore or more, particularly in MNCs and companies with significant US operations. The salary premium is most visible at senior levels where the credential becomes a differentiator for leadership roles.
Multinational corporations with US parent companies also value the CPA highly. Companies like Amazon, Google, Microsoft, Accenture, and major banks have significant finance operations in India that employ CPAs. Roles in shared services centers, global finance teams, and internal audit frequently prefer or require CPA qualification because these positions need people who understand US financial reporting requirements.
The credential also provides international mobility that few other qualifications offer. Many Indian CPAs eventually relocate to the US. Certified Public Accountants earn well in USA. The salaries in the USA range from $60,000 to $120,000 per year on average.
Making the Decision: Key Factors to Consider
Consider your career goals first. If you’re planning to work primarily with Indian companies following Indian accounting standards, the CA credential may serve you better since it grants practicing rights in India that the CPA doesn’t provide. But if you’re targeting multinational corporations, Big 4 international practices, or eventual US opportunities, the CPA provides clearer career advantages.
Timing matters significantly. The CPA is most valuable early in your career when the credential can accelerate your trajectory and compound over decades. Pursuing it at 25 versus 35 makes a meaningful difference in lifetime earnings impact. If you’re considering the CPA, starting sooner generally beats waiting.
Finally, assess your preparation capacity honestly. The CPA requires sustained effort over 12 to 18 months, with most successful candidates studying 300 to 400 total hours across all four sections. If your current work and personal commitments won’t allow 15 to 20 hours of weekly study, you might need to adjust something before beginning. A half-hearted attempt that results in failed sections and expired credits costs more financially and emotionally than a well-planned journey started when you’re truly ready.
For most Indian professionals serious about building international finance careers, the CPA investment pays substantial dividends. The credential signals competence in global accounting standards, opens high-paying career opportunities, and provides international mobility options. The question isn’t whether the CPA is worth it, but whether now is the right time for you to begin.
Conclusion
The US CPA credential offers Indian professionals a faster, more focused path to a globally recognized accounting qualification than many alternatives. With just four exam sections, testing available across eight Indian cities, and clear career benefits in the form of salary premiums ranging from 30% to 50% over non-credentialed peers, the CPA deserves serious consideration from anyone building an international finance career.
Your next steps are straightforward. First, get your credentials evaluated through NIES or WES to confirm your eligibility and identify any credit gaps you’ll need to address. Second, research state requirements using the NASBA State Board Directory to find the best fit for your situation, prioritizing states without SSN requirements and with flexible credit provisions. Third, budget realistically for the ₹4.3 to ₹6.5 lakh investment, understanding that quality preparation that enables first-attempt passes is more economical than budget preparation plus retakes. Fourth, choose preparation materials from providers like Becker, Surgent, or Gleim that match your learning style and provide adequate support.
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