Can Indian Students Take the US CPA Exam Without a Master's Degree?
By SimplyCPA · 11 October 2026
On this page (6)
- No master's requirement: Boards require semester hours and specific accounting and business credits — a master's is just one way to earn them.
- When a bachelor's works: If your evaluation shows a US-equivalent bachelor's or 120 hours with the required credit mix, you can sit in boards that accept that.
- When it doesn't: A three-year degree that evaluates below 120 hours, or lacks accounting or business credits, needs topping up.
- Alternatives: Extra courses from a recognised Indian institution or an accredited US school, added to your NIES report for $135.
- Licensure: The new pathway — bachelor's in accounting plus two years' experience — removes the 150-hour requirement in states that have adopted it.
The short answer
Yes, it's possible. No board makes a master's degree a requirement in itself. What boards require is a number of US semester hours, usually including a bachelor's degree or its equivalent, and minimum accounting and business credits. Indian students often take an M.Com or MBA because it's the simplest way to reach those numbers — not because the degree title matters.
When a bachelor's degree alone can work
- Your evaluation shows the degree is equivalent to a US bachelor's, or totals at least 120 semester hours, and
- it includes enough accounting and business credits for your chosen board.
Four-year degrees (such as some B.B.A. or B.Com Honours programmes structured over four years) are more likely to meet the 120-hour threshold than three-year degrees, but only the evaluation decides.
Boards with more flexible sitting rules
Some boards let you sit before finishing your education: Alaska within 18 semester hours of a degree, Guam if you'll finish within 18 months, and Massachusetts if you'll complete requirements within 90 days of your first section. Others, such as Washington and Colorado, require everything to be complete before you apply.
| Jurisdiction | Education to sit (summary) | Sit before finishing? | Evaluator | CA coursework | Credit window |
|---|---|---|---|---|---|
| Alaska | Bachelor's + 24 accounting hrs + business law, economics and maths/stats/CS; or bachelor's + 15 accounting hrs; other options | Yes — within 18 semester hours of the degree | NIES only | Not accepted | 30 months |
| Colorado | Bachelor's or higher with at least 120 credit hrs; 27 accounting hrs (21 above intro, including a US GAAS audit course); 21 business hrs | No | NIES, NACES members or AICE | — | 30 months |
| Guam | Bachelor's in accounting (AACSB school); or business degree + 24 upper accounting hrs; or bachelor's + 24 accounting + 24 business hrs | Yes — if finishing within 18 months | NIES, FACS or ERES | Professional training not accepted | 30 months |
| Massachusetts | Bachelor's; 120 of the 150 hrs; 21 accounting hrs; 9 business hrs | Yes — within 90 days | NIES or CED | Not accepted | 30 months |
| Montana | 24 accounting hrs above intro + 24 business hrs | No | NIES | "May be acceptable" if the academic pathway was completed | 30 months |
| New Hampshire | Bachelor's with 120 hrs; 30 accounting hrs; 24 business hrs | Not stated | NIES | Not accepted | 30 months |
| New York | 120 hrs with specified accounting and business content (content areas expand from November 21, 2026) | — | NIES for exam eligibility only | Not accepted | 30 months |
| Washington | Bachelor's with an accounting concentration (24 accounting + 24 business hrs) | No | NIES only | — | 36 months |
Summarised from each board's page on nasba.org (October 2026). Rules change — always confirm with the board before applying. "—" means the page doesn't say.
Alternatives to a full master's
- Targeted courses — NIES says deficient education can be made up at a recognised institution in your home country or an accredited US school. Choose accounting or business courses that fill the exact gap in your evaluation.
- Add them to your report — NIES's additional education evaluation costs $135 for candidates with a report less than five years old.
- Professional qualifications — generally not counted (CA coursework is rejected by several boards), with Montana a possible exception.
Licensure without 150 hours
In 2025 NASBA and the AICPA added a third licensure pathway to the Uniform Accountancy Act: a bachelor's degree in accounting (120 semester hours) + two years of experience + the CPA Exam. The AICPA reports that about half of states have adopted it (Texas from August 1, 2026; Virginia from January 1, 2026), with implementation dates varying. For candidates who can sit with 120 hours, this pathway can remove the need for any additional degree.
Before you enrol in a master's just for the CPA: get evaluated. If you're only a few accounting credits short, a handful of targeted courses costs far less in time and money than a two-year degree.