Study Strategy
US CPA Study Plan for Indian CA Students
By SimplyCPA · 11 October 2026
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- Eligibility first: Your US CPA eligibility depends on your university degrees, so plan the degree route before the study plan.
- Timing: ICAI exams run in January, May and September; CPA Disciplines in January, April, July and October — avoid clashes.
- Start where CA helps: AUD or FAR first uses what you know from CA Intermediate and Final.
- Watch the differences: US GAAP vs Ind AS (LIFO, revaluation, impairment reversals, leases), US GAAS vs SAs, and US tax — REG is effectively new material.
- Sample plan: Finish CA first, then four CPA sections in 9–12 months while working, with REG last and given the most time.
Step 0: make sure you're eligible
US boards assess your university education, not your CA progress — several boards don't accept CA coursework at all. Read US CPA eligibility for CA students before planning study time.
Fitting CPA around CA
- ICAI holds Foundation, Intermediate and Final exams in January, May and September; articleship under the new scheme is two years.
- CPA Core sections can be scheduled any month; Disciplines only in January, April, July and October.
- Most candidates are best served by finishing CA Final first — the CPA's 30-month credit window doesn't start until you pass your first section, so there's no benefit to starting early and splitting focus.
- If you start during articleship, take one Core section at a time in months clear of ICAI attempts.
Which section first?
| Section | How much CA helps | What's new |
|---|---|---|
| AUD | High — risk, evidence, reporting logic mirror Standards on Auditing | AU-C and PCAOB standards, US independence rules, SOC reports, US report wording |
| FAR | High for concepts | US GAAP specifics, governmental and not-for-profit accounting |
| BAR | Medium-high (financial management, costing) | US technical topics, data analytics, state and local governments |
| REG | Low | US federal tax, US business law, Circular 230 |
A common sequence for CAs: AUD → FAR → BAR → REG, giving REG the most time at the end.
Habits to unlearn
- Inventory — US GAAP allows LIFO and prohibits reversing write-downs.
- PP&E — no revaluation model under US GAAP.
- Impairment — two-step recoverability test; no reversals for assets held and used.
- Leases — US lessees still classify finance vs operating leases.
- Provisions — "probable" means likely, a higher bar than Ind AS 37's more-likely-than-not.
- Audit reports — US wording, section order and terms (e.g. "emphasis-of-matter", "substantial doubt about going concern") differ from SA 700-series practice in detail.
See US GAAP vs Ind AS.
Sample 10-month plan after CA Final
| Months | Section | Hours/week |
|---|---|---|
| 1–2 | AUD (CA advantage — aim for 100–110 hours) | 12–15 |
| 3–5 | FAR (aim for 130 hours) | 12–15 |
| 6–7 | BAR — sit in the July or October window | 15 |
| 8–10 | REG (aim for 130–140 hours — new content) | 12–15 |