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SimplyCPA

New to the US CPA?

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Seven steps from never having looked into it, to your first day of studying.

  1. 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

  2. 02

    Check eligibility

    Eligibility is set by individual US state boards, not by nationality or residency. Most want at least 120 US semester hours to sit for the exam. For the license, you'll need either 150 hours plus one year of experience, or, in a growing number of states, 120 hours plus two years. A 3-year Indian B.Com alone is often evaluated below 120 hours, while CA or a postgraduate degree usually closes the gap.

    Eligibility for Indian candidatesEligibility for CA students

  3. 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 to choose a state120 vs 150 hours by state

  4. 04

    Credential evaluation

    Your state board needs your degree(s) evaluated by an agency it accepts, which converts them into US semester-hour equivalents. Many boards use members of NACES (the National Association of Credential Evaluation Services); NASBA's own NIES service is built for international candidates.

    Evaluation: documents, process and timeline

  5. 05

    Apply

    Submit your application, transcripts, and evaluation report to your chosen state board, along with the relevant fees.

    How to apply through NASBAEstimate what it will cost

  6. 06

    Schedule your exam

    Once approved, you'll receive a Notice to Schedule (NTS), which lets you book a Prometric appointment — including in India, at centres in Ahmedabad, Bengaluru, Chennai, Hyderabad, Kolkata, Mumbai, New Delhi and Thiruvananthapuram (Trivandrum). Core sections can be taken year-round; Discipline sections only in the first month of each quarter (January, April, July and October).

    How to book with PrometricWhen you'll get your score

  7. 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.

    Browse all sections

Ready to start?

Start FARSee the roadmapEstimate fees

Last checked 24 October 2026. Rules are set by each state board and change — confirm with NASBA and your board before applying or paying.