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US CPA — Certified Public Accountant — Step-by-Step Roadmap

Your journey, phase by phase

  1. Phase 1 · After graduation Degree and credit eligibility Most states ask for a bachelor’s degree and 150 semester credit hours.
    • Indian graduates (B.Com, BBA, BBM or similar) are generally evaluated by an approved credential evaluation service such as NASBA’s.
    • Your degree plus a master’s degree or a bridging programme often completes the 150-hour requirement.
    • You need enough accounting and business credits, which differ by state.
    • Start with a transcript evaluation early so you know your gaps.
    Credits
    150 semester hours (most states)
    Evaluation
    Credential evaluation service
  2. Phase 2 · Before the exam Choose a state board and apply Pick a state that accepts international candidates and meets your eligibility.
    • Each state board sets its own education and experience rules; some states are friendlier to foreign candidates.
    • Apply to the board and pay the application fee for the exam section approvals.
    • Receive a Notice to Schedule (NTS) when approved.
    • Keep in mind that licensure rules and exam eligibility are separate in some states.
    Application
    State board of accountancy
    Document
    Notice to Schedule
  3. Phase 3 · Within 18 months Take the four exam sections Three core sections and one discipline section, computer-based.
    • Core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR) and Regulation (REG).
    • Discipline sections (choose one): Business Analysis and Reporting (BAR), Information Systems and Controls (ISC) or Tax Compliance and Planning (TCP).
    • Each section is scored out of 99, and 75 is the passing score.
    • You must pass all four within a rolling 30-month window or as the state rules require; check your board’s current time limit.
    Sections
    3 core + 1 discipline
    Pass score
    75
    Centres
    Prometric centres in India
  4. Phase 4 · After the exam Ethics exam and experience Pass the ethics exam and complete the supervised work experience.
    • Many states require an ethics exam, such as the AICPA Professional Ethics exam.
    • You need accounting experience, typically one to two years, verified by a licensed CPA.
    • Work experience in India under a CPA or CA can be accepted in some states with verification.
    • Collect your verification forms early.
    Experience
    1–2 years verified
  5. Phase 5 · After requirements Licensure and career Apply for your licence and use the CPA designation.
    • Apply to the state board for the licence after passing and meeting experience.
    • You pay the annual dues and complete continuing professional education.
    • Roles: audit associate in Big 4 US practice, US taxation and accounting services in India, finance analyst.
    • Many Indian candidates work with US clients from India through global capability centres.
    Designation
    CPA

Verify on the official source

Exam dates, fees, paper patterns and eligibility rules are revised by the regulator from time to time. Treat this roadmap as your map, and confirm the current rules on the official site before you register or pay any fee.

AICPA & CIMANASBA Full US CPA career guide