US CPA Career Opportunities in Big Four Firms in India
By SimplyCPA · 11 October 2026
On this page (7)
- Why the work is in India: Big Four networks serve US clients partly through delivery and shared-service centres in India, which handle US GAAP audit, US tax and risk work.
- Assurance: US GAAP and PCAOB audit support, financial statement reviews and SOC reporting.
- Tax: US federal and state compliance for individuals, partnerships and corporations — REG and TCP map directly to this work.
- Risk and IT audit: SOX testing, IT general controls, SOC 1 and SOC 2 engagements — where ISC knowledge is valuable.
- Getting in: Pass sections early, highlight US-facing skills, and ask about experience verification and licensing support.
Why Big Four firms hire US CPAs in India
The Big Four networks — and many mid-tier firms — perform a large share of US-client work from India. Indian teams prepare workpapers, test controls, prepare US tax returns and support reporting for engagement teams in the US. US-licensed partners retain responsibility for signing, but they need people who understand US GAAP, US auditing standards and US tax. The CPA exam is the clearest signal of that knowledge.
Service lines and how the CPA sections map
| Service line | Typical work from India | Most relevant sections |
|---|---|---|
| Assurance (audit) | US GAAP audit procedures for US clients, PCAOB-compliant documentation, financial statement reviews, SEC reporting support | FAR, AUD, BAR |
| Tax | US federal and state returns — Forms 1040, 1065, 1120, 1120-S — tax provision support, partnership allocations | REG, TCP |
| Risk advisory | SOX 404 testing, internal audit, process controls | AUD, ISC |
| Technology risk | IT general controls, application controls, SOC 1 and SOC 2 reports, cybersecurity assessments | ISC, AUD |
| Deals and technical accounting | Due diligence, purchase price allocations, ASC 606 and ASC 842 implementation | FAR, BAR |
Roles and progression
Most firms use a ladder of associate or analyst, senior, assistant manager, manager, senior manager, director and partner. Movement up the ladder depends on performance, but in US-facing practices, passing the CPA exam — and often obtaining the licence — is increasingly expected before manager-level promotions.
What the licence changes
- Signing authority — only licensed CPAs at US-registered firms sign US audit reports; in India you'll support that work rather than sign.
- Credibility with US teams — licensed staff are often given more complex review responsibilities.
- Mobility — secondments or transfers to US offices are easier with a licence.
Quality and inspection
Firms that audit US public companies must register with the Public Company Accounting Oversight Board (PCAOB), which inspects their work — including work performed by teams outside the US. That's why documentation discipline and knowledge of PCAOB standards matter so much in Indian delivery centres.
How to position yourself
- Pass at least one or two sections before applying — it shows commitment and knowledge.
- Choose your Discipline to match the service line: ISC for technology risk, TCP for tax, BAR for assurance and reporting.
- Learn the tools of the work — audit methodology, US tax software, data analytics.
- Ask employers about CPA support: fee reimbursement, study leave and, importantly, whether a licensed CPA can verify your experience for licensure.
See also US CPA jobs in India and public vs private accounting.