How Indian CA Qualifications Are Evaluated for US CPA Eligibility
By SimplyCPA · 11 October 2026
On this page (5)
- Case by case: NIES says it evaluates coursework from accounting professional organisations case by case — it isn't automatically converted to semester hours.
- What NIES needs: Official ICAI certificates and examination information, plus study plans, syllabi or course descriptions, sent in a sealed envelope by ICAI.
- Board acceptance varies: New York, Alaska, Massachusetts and New Hampshire don't accept CA coursework; Montana says it may be acceptable alongside a completed academic pathway.
- Academic degrees still matter most: Your B.Com, M.Com and other university degrees are the basis of most evaluations.
- No reciprocity shortcut: ICAI has no mutual recognition agreement with the US boards, so the IQEX route isn't available to Indian CAs.
The NIES position
NASBA International Evaluation Services (NIES) states: "We will evaluate coursework from accounting professional organizations on a case-by-case basis. If you have coursework from the Institute of Chartered Accountants or a similar organization, please have your official certificates and examination information along with study plans, syllabi, or course descriptions sent in a sealed envelope from the issuing organization." NIES also notes that certain jurisdictions will accept credits from professional organisations if they're determined to be equivalent to academic study at an accredited US institution.
What boards say
| Board | Position on CA coursework (NASBA state page) |
|---|---|
| New York | Professional training — not accepted toward education requirements |
| Alaska | Not accepted |
| Massachusetts | Not accepted |
| New Hampshire | Not accepted |
| Guam | Professional training not accepted |
| District of Columbia | Requirements must be met through academic coursework at an accredited institution; professional training not accepted |
| Montana | May be acceptable if the academic pathway was completed and an international evaluation is submitted |
Other boards may not address CA coursework explicitly — ask NIES or the board before you rely on it.
Documents to arrange
- From each university: official mark sheets and degree certificates, sent directly in sealed envelopes (or electronically from the institution).
- From ICAI: official certificates (membership or examination), examination information and syllabi or course descriptions, sent directly by ICAI in a sealed envelope.
- Your passport or government ID, uploaded to your NIES account.
- Translations, if any document isn't in English, from an approved source.
How CAs should plan
- Assume your degrees carry the evaluation. Treat any CA credit as a bonus, not the plan.
- Check the credit mix of your degrees — often B.Com alone falls short of 120 hours; B.Com plus M.Com is common.
- Consider Montana if your degree evaluation leaves a gap that CA training might fill — and confirm with NIES before relying on it.
- Use the undecided evaluation if you're unsure; it reports total, accounting and business credits and up to three jurisdictions.
- Appeal within 60 days if you believe the evaluation is wrong — NIES allows questions about content and outcome within 60 days of the report.
Read next: can an Indian CA become a US CPA?