US CPA Eligibility After M.Com in India
By SimplyCPA · 11 October 2026
On this page (6)
- Why it works: B.Com plus a two-year M.Com usually gives enough total semester hours to sit for the exam in most boards.
- Check the mix: Total hours aren't enough — boards also require specific accounting and business credits, sometimes at upper level, and some require a US GAAS-focused audit course (Colorado).
- Documents: NIES needs official records for every year of post-secondary study, sent directly by each university in sealed envelopes.
- Licensure: Whether B.Com + M.Com reaches 150 hours depends on the evaluation; if not, the new 120-hour-plus-experience pathway may help.
- New York: From November 21, 2026, New York's required content areas expand — and New York reviews international education for licensure itself, not through NIES.
Why M.Com is the standard route
A three-year B.Com may fall short of a US bachelor's degree or 120 semester hours. Adding a two-year M.Com — five years of post-secondary study in total — usually closes that gap for exam eligibility. Because both degrees are commerce degrees, they also tend to supply the accounting and business credits boards require.
What to check in your evaluation
- Total semester hours — at least 120 for most boards to sit.
- Accounting hours — 24 to 30 is typical; Colorado requires 27 (21 above introductory level) and a 3-hour audit course focused on US generally accepted auditing standards.
- Business hours — typically 21 to 24; Guam specifies economics, finance and business law within its 24.
- Upper-level requirements — some boards count only advanced courses.
- Degree equivalence — some boards require the evaluator to state that your education is equivalent to a US bachelor's degree.
| 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.
Documents for NIES
- Official transcripts (mark sheets) and degree certificates for both degrees, sent by each university directly to NIES in sealed envelopes, or electronically direct from the institution.
- Documentation for every year of post-secondary study — completing a higher degree isn't accepted as proof of earlier study.
- Syllabi or course descriptions for accounting and business courses, if requested.
- All documents within 90 days of applying, or the application is denied and the fee forfeited.
Licensure with B.Com + M.Com
Licensure traditionally requires 150 semester hours. Depending on the evaluation, B.Com plus M.Com may or may not get you there. If not, two options:
- Complete additional recognised coursework.
- License in a state that has adopted the new pathway — a bachelor's degree in accounting (120 hours) plus two years of experience — if your evaluation shows the qualifying bachelor's equivalent.
New York candidates
New York's exam requirements change on November 21, 2026, when its required accounting content areas expand to include upper-division accounting information systems and its business areas expand to include information systems, business law, data analytics, economics and finance. NIES evaluates for New York exam eligibility, but New York's board reviews international education for licensure itself.