US CPA Eligibility After B.Com in India
By SimplyCPA · 27 September 2026 · Updated 11 October 2026
On this page (6)
- The question is credits: Boards set requirements in US semester hours — usually a bachelor's degree or 120 hours, with set accounting and business credits.
- Three-year degrees: A three-year B.Com often evaluates to fewer than 120 semester hours, so check before choosing a board.
- Boards with flexible routes: Alaska (bachelor's + 15 accounting hours option), Guam (bachelor's + 24 accounting + 24 business hours) and Montana (24 accounting + 24 business hours) are frequently considered by B.Com graduates.
- Closing a gap: Add an M.Com, MBA or other recognised coursework — NIES lets you add new education for $135 within five years of your report.
- Licensure: You'll eventually need 150 hours, or 120 hours plus two years' experience in states with the new pathway.
Start with what boards actually require
Every board writes its education rule in US semester hours. A typical requirement to sit is a bachelor's degree or 120 semester hours, including roughly 24–30 hours of accounting and 21–24 hours of business. Your B.Com is converted by an approved evaluator — for most boards, NASBA International Evaluation Services (NIES).
Where a three-year B.Com stands
A US bachelor's degree is normally four years (about 120 semester hours). A three-year Indian B.Com may evaluate to fewer hours, or may not be treated as equivalent to a US bachelor's degree, depending on the evaluator and the board. NASBA doesn't publish a fixed conversion rule — the evaluation report decides. That's why the first step for a B.Com graduate is an evaluation, not a state choice.
Boards B.Com graduates commonly look at
| 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.
- Alaska offers an option of a bachelor's degree with 15 semester hours of accounting, and lets candidates sit within 18 semester hours of completing a degree.
- Guam accepts a bachelor's degree with 24 accounting and 24 business hours, and lets enrolled students sit if they'll finish within 18 months.
- Montana's exam requirement is stated as 24 hours of accounting above introductory level and 24 hours of business; its page doesn't state a degree requirement to sit, but licensure requires a bachelor's degree and 150 hours.
Whether your B.Com satisfies any of these depends on the evaluation.
Closing a credit gap
- M.Com or MBA — the most common route; a two-year master's typically adds enough hours. See eligibility after M.Com.
- Additional coursework — NIES says deficient education can be completed at a recognised institution in your home country or an accredited US school.
- Add it to your report — NIES's additional education evaluation costs $135 if your original report is less than five years old.
Licensure: plan ahead
Passing the exam is only part of it. For a licence you'll need 150 hours, or — where adopted — a bachelor's degree in accounting with 120 hours plus two years of experience. Texas's new pathway took effect August 1, 2026, and Virginia's on January 1, 2026; the AICPA reports that about half of states have adopted it. See 120 vs 150 credits.
Practical sequence: collect official documents → NIES evaluation (or the undecided evaluation if you're unsure) → choose a board you qualify for → apply → plan the extra credits you'll need for licensure while you study.
Sources
- NASBA — International Evaluation Services (NIES)
- NASBA — NIES frequently asked questions
- NASBA — Alaska CPA Exam requirements
- NASBA — Guam CPA Exam requirements
- NASBA — Montana CPA Exam requirements
- NASBA — New CPA licensure pathways and CPA mobility
- Texas State Board of Public Accountancy — New pathway for CPA exam and certification