Step 1: Understand the Basic Eligibility Criteria for US CPA

The first step in the journey toward becoming a US CPA is to evaluate whether you meet the basic academic and professional eligibility requirements.

Academic Qualification

• 150 Credit Hours: Most US states require a candidate to have completed 150 credit hours of education. This is approximately equivalent to a Master’s degree or a combination of Bachelor’s + additional coursework.
• 120 Credit Hours to Sit for the Exam: Some states allow candidates to sit for the CPA exam with 120 credit hours but require 150 hours for licensure.

In the Indian context:

• A B.Com (3 years) typically accounts for 90 credit hours.
• A B.Com + M.Com or B.Com + CA generally fulfills the 150 credit requirement.
• A B.Com + MBA or B.Com + CPA review course may also work, depending on the evaluation.

Degree Equivalency

Your academic credentials must be evaluated by a recognized foreign credential evaluation agency (e.g., NASBA International Evaluation Services or World Education Services) to ensure they meet US standards.

Age Requirement

You must be at least 18 years old to apply for the CPA exam.

Step 2: Choose the Right State Board for US CPA

Each US state has its own Board of Accountancy with slightly different eligibility and licensing requirements. Indian students must choose a state that accepts international candidates and recognizes Indian academic qualifications.

Recommended States for Indian Students:

• Colorado: Accepts 120 credit hours for exam eligibility
• Alaska: Flexible and does not require Social Security Number (SSN)
• Montana: Good for CA-qualified candidates
• Guam: Popular among international students
• Delaware: Accepts CA as equivalent in some cases

Choosing the right state is crucial because you will be licensed under that board. If your long-term goal is to work in a specific US state, you should consider that when selecting your board.

Step 3: Credential Evaluation for US CPA

Before you can apply for the CPA exam, your educational qualifications must be assessed by an approved evaluation agency.

Approved Evaluation Agencies:

• NASBA International Evaluation Services (NIES)
• World Education Services (WES)
• Josef Silny & Associates
• Educational Credential Evaluators (ECE)

The evaluation process typically takes 4–6 weeks. You will need to submit:

• Transcripts from your university or college
• Mark sheets and degree certificates
• Professional qualification certificates (like CA, if applicable)

Ensure all documents are submitted as per the agency’s guidelines.

Step 4: Apply for the CPA Exam

Once your credentials are approved, the next step is to apply for the Uniform CPA Exam through the selected state board.

Application Steps:

1. Register on the state board website or NASBA portal.
2. Submit your evaluation report.
3. Pay the application and exam fees.
4. Receive your Notice to Schedule (NTS).
5. Schedule your exam with Prometric, the official testing partner.

The CPA exam consists of four papers:

1. Auditing and Attestation (AUD)
2. Financial Accounting and Reporting (FAR)
3. Regulation (REG)
4. Business Environment and Concepts (BEC)

You must pass all four sections within 18 months.

Step 5: Prepare for the US CPA Exams

Effective preparation is key to clearing the US CPA exams. The exams are challenging and require a thorough understanding of US GAAP, taxation, auditing standards, and business law.

Study Resources:

• AICPA Blueprint for each paper
• CPA Review courses
• Practice exams and mock tests

Recommended US CPA Review Providers:

• Becker
• Wiley
• Gleim
• Surgent
• Balaji Educare: For Indian students seeking tailored CPA coaching, visit Balaji Educare for structured classes, mentorship, and resources.

A combination of self-study, review classes, and mock exams is often the most effective strategy.

Step 6: Take the Exam in India or the US

Indian candidates can take the CPA exams in India itself at designated Prometric centers. This makes it far more convenient and cost-effective than traveling to the US.

Prometric Centers in India:

• Hyderabad
• Ahmedabad
• Mumbai
• Delhi
• Bangalore

Ensure that your NTS matches the center you wish to test in.

Step 8: Work Experience Requirements

To get licensed as a CPA, you must complete a certain amount of professional work experience.

Typical Requirements:

• 1–2 years of relevant experience under a licensed CPA
• Should include accounting, auditing, or tax work

Some states allow international experience, while others require the experience to be obtained in the US. Make sure to verify this based on your chosen state.

Step 9: Apply for CPA License

After passing all exams and fulfilling the experience requirement, you can apply for your CPA license. This is the final step that designates you as a Certified Public Accountant.

Licensing Process:

• Submit work experience documentation
• Pass the Ethics Exam (if required)
• Pay the licensing fee
• Await confirmation from the State Board

Once approved, your name will be added to the official CPA registry.

Step 10: Maintain Your CPA License

CPAs are required to maintain their license through Continuing Professional Education (CPE).

CPE Requirements:

• 40 hours of CPE per year (varies by state)
• Topics include ethics, accounting, tax, and professional standards

It’s essential to stay compliant with renewal requirements to keep your license active.

Cost of Becoming a CPA for Indian Students

The estimated cost of pursuing the CPA qualification from India can range from INR 3.5 to 5 lakhs, including:

• Credential evaluation fees
• Application and exam fees
• CPA review course fees
• Licensing fees

Career Opportunities After US CPA

After becoming a CPA, Indian candidates can explore job opportunities with:

• Big 4 firms (Deloitte, PwC, EY, KPMG)
• Multinational corporations
• Indian firms with US clients
• Finance and accounting roles in global markets

Roles include:

• Audit Manager
• Tax Consultant
• Financial Analyst
• Forensic Accountant
• Compliance Officer