New to the US CPA?
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Seven steps from never having looked into it, to your first day of studying.
- 01
Understand the CPA
The US CPA Exam has four sections: three Core (FAR, AUD, REG) that everyone takes, and one Discipline (BAR, ISC, or TCP) that you choose. Passing all four is a major milestone, but it's not the same as being licensed.
See the full roadmap - 02
Check eligibility
Eligibility is set by individual US state boards, not by nationality or residency. Most require the equivalent of 120-150 US semester hours of education — an Indian B.Com alone often falls short, while CA or a postgraduate degree usually helps close the gap.
Eligibility for Indian candidates - 03
Choose your state
You don't need to live in, work in, or ever visit the state whose board you apply through. Pick one whose requirements you can actually meet — this is one of the most consequential early decisions.
How state selection works - 04
Credential evaluation
Most state boards require your degree(s) to be evaluated by a NACES-member agency, converting your qualifications into US semester-hour equivalents. NASBA's own NIES service exists specifically to help place international candidates.
- 05
Apply
Submit your application, transcripts, and evaluation report to your chosen state board, along with the relevant fees.
- 06
Schedule your exam
Once approved, you'll receive a Notice to Schedule (NTS) for each section, which lets you book a Prometric appointment — including at one of several testing centers in India.
- 07
Start studying
Pick a Core section and open its first topic. Study the material, revise it in five minutes, then practice with MCQs. Repeat until you're ready.
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