CPA for Indian Students
The process, explained without the sales pitch
Eligibility, state selection, credential evaluation, cost, and what comes after — the parts that are usually scattered across ten different forums.
Is the CPA useful after CA?
Indian CA gives you deep expertise in Ind AS, Indian tax, and Indian company law. The CPA adds a specifically US-facing layer — US GAAP, SEC reporting, and US federal tax — on top of that foundation. It's most valuable if your work (or target work) touches US clients, US subsidiaries, or Big 4 US-facing engagement teams. It is not a strict upgrade to CA; it's a different, complementary credential.
CPA after B.Com or M.Com?
Commerce graduates can qualify, but the number that matters is your evaluated US semester hours. Most boards want at least 120 hours to sit for the exam. For the license, the traditional route is 150 hours plus one year of experience, and a growing number of states also accept 120 hours plus two years of experience. A 3-year B.Com on its own is often evaluated below 120 hours. An M.Com, CA or CMA coursework, or additional credits usually close the gap, and a credential evaluation tells you exactly where you stand.
CPA vs CA vs ACCA vs CMA
CA is India's domestic gold-standard credential for audit, tax, and Indian regulatory work. ACCA is UK/global-oriented and widely recognized in the Middle East and UK-linked markets. CMA (US) focuses on management accounting and corporate finance. CPA is the US-specific credential for auditing, US GAAP, and US tax. Many Indian professionals hold two of these deliberately, rather than treating them as competitors.
Can I take the CPA Exam in India?
Yes — NASBA administers the exam internationally, with Prometric test centres in 8 Indian cities: Ahmedabad, Bengaluru, Chennai, Hyderabad, Kolkata, Mumbai, New Delhi and Thiruvananthapuram (Trivandrum). Check Prometric's locator for current seats. You still need to first establish eligibility through a participating US state board, receive your Notice to Schedule (NTS), and pay an additional international administration fee for each section taken outside the US.
How does state selection work?
You don't need to live in, or ever visit, the state whose board you apply through. Indian candidates typically choose a jurisdiction based on which one's education and experience requirements they can actually meet — not residency. This is one of the most consequential early decisions, since it determines your entire eligibility path.
What does credential evaluation involve?
Most state boards require your Indian degree(s) to be evaluated by an agency that belongs to NACES (National Association of Credential Evaluation Services), which converts your qualifications into US semester-hour equivalents. NASBA's own International Evaluation Services (NIES) is one option built specifically to help place international candidates with a suitable state board.
How much does it cost, really?
Application/registration fees, per-section exam fees, an international administration fee (if testing in India), and a one-time evaluation fee. These numbers change and vary by state. Our Fee Estimator adds up the figures we track, each with its source and verification date, but always confirm current amounts with NASBA and your state board before paying anything.
What happens after you pass all four sections?
Passing the Exam and holding a CPA license are different milestones. You typically have 30 months from your first passed section to pass the rest. For the license itself, most states also require verified work experience (usually one year under the 150-credit pathway, or two years under the 120-credit pathway, generally supervised by a licensed CPA) and sometimes a separate ethics exam.
What it costs in rupees
Passing all four sections first time while testing in India costs about ₹3,45,996 ($3,644) in exam and evaluation fees, and each retake adds about ₹78,287.
At ₹94.94 per US dollar (Reserve Bank of India reference rate (published by FBIL), 23 October 2026). Review courses, bank charges, the ethics exam and licence fees are extra.
The path, step by step
- Step 1
Choose a state board
Pick one whose education and experience rules you can meet. Residency isn't required.
- Step 2
Get your credentials evaluated
An approved agency converts your Indian degrees into US semester hours.
- Step 3
Apply and get your Notice to Schedule
Apply to the board (through NASBA for most), pay for a section and receive your Notice to Schedule.
- Step 4
Book a centre in India
Register for international testing, pay the India fee and book a Prometric seat.
- Step 5
Pass all four sections
Generally within 30 months of passing the first one: three Core sections and one Discipline.
- Step 6
Ethics exam, if your state requires it
Many boards require an ethics exam before licensing.
- Step 7
Get the required experience
Usually one year (150-hour route) or two years (120-hour route), generally verified by a licensed CPA.
- Step 8
Apply for the licence
The board issues the licence once education, exam and experience are complete.
Which board fits your profile
Start with the boards whose education rules your evaluated degree meets; everything else is a tie-breaker. These are the boards Indian candidates most often consider.
| Your profile | Boards to look at first | Why |
|---|---|---|
| Three-year B.Com only | Alaska, Guam, Montana | Rules built around accounting and business hours, or allowing you to sit before the degree is complete, subject to how your degree is evaluated. |
| B.Com + M.Com (or an MBA) | Most boards, including Colorado, Washington and New Hampshire | Total hours usually reach 120; choose on credit mix, credit window and your licensing plans. |
| Chartered Accountant (with a B.Com) | Montana first, then any board your academic credits qualify for | Montana says CA training may be acceptable alongside a completed academic pathway; most boards don't count it. |
| Want the most time to pass | Washington | A 36-month credit window, compared with 30 months at most boards. |
The boards side by side
| Board | Education to sit (summary) | Sit before finishing? | Evaluator | CA coursework | Credit window | 120 hours + 2 years route | Test in India |
|---|---|---|---|---|---|---|---|
| Alaska | Bachelor's + 24 accounting hours + business law, economics and maths/statistics/computer science; or bachelor's + 15 accounting hours; other options | Yes, within 18 semester hours of the degree | NIES only | Not accepted | 30 months | In effect since 1 January 2026 | Yes |
| Colorado | Bachelor's or higher with at least 120 hours; 27 accounting hours (21 above introductory, including a US auditing standards course); 21 business hours | No | NIES, NACES members or AICE | — | 30 months | From 1 January 2027 | Yes |
| Guam | Bachelor's in accounting from an accredited business school; or a business degree + 24 upper-level accounting hours; or bachelor's + 24 accounting + 24 business hours | Yes, if finishing within 18 months | NIES, FACS or ERES | Professional training not accepted | 30 months | Not on NASBA's list | Yes |
| Massachusetts | Bachelor's; 120 of the 150 hours; 21 accounting hours; 9 business hours (a US Social Security number is required) | Yes, within 90 days | NIES or CED | Not accepted | 30 months | Not on NASBA's list | Yes |
| Montana | 24 accounting hours above introductory level + 24 business hours | No | NIES | May be acceptable if the academic pathway was completed | 30 months | In effect since 1 January 2026 | Yes |
| New Hampshire | Bachelor's with 120 hours; 30 accounting hours; 24 business hours | — | NIES | Not accepted | 30 months | In effect since 22 April 2026 | Yes |
| New York | 120 hours with specified accounting and business content (content areas expand from November 21, 2026) | — | NIES (for exam eligibility only) | Not accepted | 30 months | From 21 November 2026 | Yes |
| Washington | Bachelor's with an accounting concentration (24 accounting + 24 business hours) | No | NIES only | — | 36 months | In effect since 20 November 2025 | Yes |
Summarised from each board's page on nasba.org (October 2026); pathway dates from NASBA's pathways list. "—" means the board's page doesn't say. Rules change: confirm with the board before you apply. All states: 120 vs 150 hours by state.
Worked example: checking an evaluation against board rules
The figures below are made up for illustration. Real results depend on your university, your papers and the evaluator. The point is the method: total hours, then the accounting and business mix, then any specific course a board wants.
| Evaluated (illustrative) | Total hours | Accounting | Business |
|---|---|---|---|
| Three-year B.Com | 90 | 30 (24 above introductory) | 33 |
| M.Com | 40 | 12 | 28 |
| Together | 130 | 42 | 61 |
None of the auditing papers covered US auditing standards.
- B.Com alone (90 hours): short of the 120 hours that Colorado, New Hampshire and New York ask for. Montana's rule is stated as 24 accounting hours above introductory level and 24 business hours, which this profile meets.
- B.Com + M.Com (130 hours): meets the hour and credit-mix rules of New Hampshire (30 accounting, 24 business), Washington (24 + 24) and Montana, provided the evaluator treats the degrees as equivalent to a US bachelor's where the board requires one.
- Colorado: the hours are enough (27 accounting, 21 above introductory), but it also wants a US auditing standards course, so this candidate would need to add one.
- The licence: 130 hours is short of 150, so this candidate would either add 20 more hours or use a board with the 120 hours + two years of experience route, such as Washington, where it is already in effect.
For your own degrees, an NIES evaluation (or its undecided evaluation, which suggests up to three boards you qualify for) is the only reliable answer. Read more: can a B.Com meet the requirements? and how CA qualifications are evaluated.
Eligibility and licensing requirements are set individually by each US state board and change over time. Nothing on this page is personalized advice — confirm your specific eligibility with a NASBA-recognized evaluation agency and your chosen state board before applying or paying any fees.