AICPA / NASBA (USA)
US CPA — Certified Public Accountant
Market scope
US GAAP reporting, audit and US tax. Big 4 US practices and US-listed companies' GICs in India; essential for US-facing careers. Usually taken after US CMA or with it as the CMA + CPA combination.
Cost: ≈ ₹3–4 lakh including evaluation and bridge creditsPass rate: ≈ 43–68% by section
Reality check
- Official fees
- ₹3L–₹3.5L
- Credential evaluation (USD 225–350), state application, four sections at ≈USD 263 each plus the international testing surcharge (≈USD 460–510 per section); licence fees extra
- Months to complete
- 12–18
- Pass rate
- ≈42% FAR · 48% AUD · 66% REG · 41–79% by discipline (2025–26)
- Training
- Required, flexible
- 1–2 years under a licensed CPA for the licence (state-dependent)
Recommend when: You hold 150 US-equivalent credits (M.Com, MBA, CA) and target US GAAP, Big 4 US practices or GCCs
Hold back when: Only 120 credits with no plan to add; India-only practice (CA)
Official fees in INR (registration, exams, membership — coaching excluded), realistic months including any mandatory training, and the awarding body's published pass rate. Verify with the awarding body before you register.
- Who it is for
- Graduates targeting US GAAP reporting, audit and US tax — Big 4, US-listed companies and GICs.
- Structure
- 4 sections · 4 hours each: three Core (AUD, FAR, REG) + one Discipline (BAR, ISC or TCP).
- Eligibility
- 120 US credit hours to sit, 150 to license in most states. A 3-year Indian B.Com evaluates to ~90 credits, so most candidates bridge with M.Com / MBA / CA or a PG diploma.
- Duration
- 12–18 months.
- Exam windows
- Continuous testing at Prometric, including India.
- Experience requirement
- Typically 1 year under a licensed CPA (varies by state).
- What comes next
- EA for US tax depth; US CMA for business finance.
Facts last reviewed: 2026-10-23
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