Indian Students
Which US State Is Best for Indian CPA Candidates?
By SimplyCPA · 11 October 2026
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On this page (5)
- No single best state: The right board is the one whose education rules your evaluated degree meets — then everything else is a tie-breaker.
- Must-haves: The board accepts your evaluator, has no residency or SSN requirement for the exam, and participates in international testing.
- Common profiles: B.Com-only candidates often consider Alaska, Guam or Montana; B.Com + M.Com candidates have wider choice; CAs may find Montana's position on CA training helpful.
- Tie-breakers: Whether you can sit before finishing, credit window (Washington gives 36 months), fees and the licensure path (including experience verification).
- Let NIES help: The undecided evaluation suggests up to three jurisdictions you qualify for, based on education, residency and SSN rules.
Start with the non-negotiables
- Education — your evaluated degree must meet the board's rule to sit.
- Evaluator — the board must accept the evaluator you use. NIES is the only accepted evaluator for many boards.
- Residency, citizenship and SSN — none of the boards in the table below require residency or an SSN to sit, but Massachusetts requires an SSN, and some boards require one for licensure.
- International testing — Alabama, Idaho, North Carolina and the US Virgin Islands don't participate, so their candidates can't test in India.
Comparison of commonly considered boards
| 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.
| Board | Education evaluation fee | Exam application fee | Exam section fee |
|---|---|---|---|
| Alaska | $121 | $109 | $268.59 |
| Colorado | $96 | $96 | $268.59 |
| Guam | $136 | $116 | $268.59 |
| Massachusetts | $136 | $148 | $268.59 |
| Montana | $146 | $96 | $268.59 |
| New Hampshire | $96 | $171 | $268.59 |
| New York | $96 | $96 | $268.59 |
| Washington | $96 | $103 | $268.59 |
Fees shown on each board's NASBA page, October 2026. The exam application fee is paid per section application. Separate NIES and India international fees apply.
Choosing by profile
| Your profile | Boards to look at first | Why |
|---|---|---|
| Three-year B.Com only | Alaska, Guam, Montana | Options built around accounting and business credits, or allowing sitting before the degree is complete — subject to your evaluation |
| B.Com + M.Com (or MBA) | Most boards, including Colorado, Washington, New Hampshire | Total hours usually suffice; choose on credit mix, credit window and licensure plans |
| CA (with B.Com) | Montana first; then boards your academic credits qualify for | Montana's page says CA training may be acceptable alongside a completed academic pathway |
| Want maximum time to pass | Washington | 36-month credit window vs 30 months elsewhere |
| Want to sit before finishing a degree | Alaska, Guam, Massachusetts | Early-sitting provisions (each with conditions) |
Think about the licence now
Exam rules and licensure rules differ. Before you commit, check:
- Does the board require 150 hours for licensure, or has it adopted the 120-hour + two-years pathway?
- Does it accept experience gained outside the US, and must the verifying CPA hold that state's licence?
- Is there an ethics exam, and is a US Social Security number required to license?
You can transfer exam credit to another board later in many cases (Montana, for example, grants credit for sections passed elsewhere if earned under rules matching its own), but it's simpler to choose a board you can license with.
Don't pick a state from a forum post. Requirements change — New York's content requirements change on November 21, 2026, for instance. Use NIES's undecided evaluation or check each board's NASBA page before you pay.