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USA · Cross-border · Accounting

Indian graduate or CA to U.S. CPA

There is no shortcut for Indian qualifications: you take the full Uniform CPA Exam, which you can sit in India. Each U.S. state board decides if your degree has enough credit hours.

For: B.Com graduates, Indian CAs and other accountants educated outside the U.S.

See the roadmap Accounting & CPA guideDates to watch

Evaluate, pick a state, pass the exam, get licensed NASBA

The CPA license comes from a state board of accountancy. NASBA and the AICPA run the exam.

  1. Start here

    Your degree, evaluated

    A foreign degree must be evaluated for U.S. credit. NASBA International Evaluation Services (NIES) is the only approved evaluator in some states, such as Illinois, Alabama and Washington, D.C.

    NASBA NIES
    NASBA International Evaluation Services (NIES)NASBA
    Checked
    19 Oct 2026
    View source

  2. Apply

    Pick one U.S. state and apply to its board

    You apply to that state's Board of Accountancy; its rules decide if you may sit the exam.

    NASBA
    CPA Exam: International AdministrationNASBA
    Checked
    19 Oct 2026
    View source

  3. Credits

    150 hours, or the 120-hour route

    The model law has 3 routes: graduate degree + 1 year of experience; bachelor's + 30 more credits (150 total) + 1 year; or bachelor's (120 credits) + 2 years. A state offers a route only once its own law adopts it.

    NASBA
    New CPA Licensure Pathways and CPA MobilityNASBA
    Checked
    7 Oct 2026
    View source

  4. Exam gate

    Uniform CPA Exam

    Three Core sections (AUD, FAR, REG) + one Discipline you choose (BAR, ISC or TCP).

    AICPA
    Exploring the CPA Exam disciplinesAICPA (This Way to CPA)
    Checked
    7 Oct 2026
    View source

  5. Work

    1 or 2 years of experience

    Depends on the route; each board defines what counts.

    NASBA
    New CPA Licensure Pathways and CPA MobilityNASBA
    Checked
    7 Oct 2026
    View source

  6. Goal

    CPA license from your state board

    NASBA
    New CPA Licensure Pathways and CPA MobilityNASBA
    Checked
    7 Oct 2026
    View source

ICAI agreement?
None. NASBA/AICPA mutual recognition agreements cover only SAICA, CPA Australia, CA ANZ, CPA Canada, Chartered Accountants Ireland, CPA Ireland and IMCP (Mexico).
NASBA
Mutual Recognition Agreements (IQAB)NASBA
Checked
19 Oct 2026
View source
IQEX shortcut?
Only for members of those seven bodies. NASBA says everyone else must take the full Uniform CPA Exam.
NASBA
International Qualification Examination (IQEX)NASBA
Checked
19 Oct 2026
View source
Test in India
Yes. After your state board sends a Notice to Schedule, you pay an international fee: $460 per section in India (non-refundable).
NASBA
CPA Exam: International AdministrationNASBA
Checked
19 Oct 2026
View source
States that don't test abroad
Alabama, Idaho, North Carolina and the U.S. Virgin Islands do not take part in international testing.
NASBA
CPA Exam: International AdministrationNASBA
Checked
19 Oct 2026
View source

Dates and rules to re-check

These change by season or by law. Checked 19 Oct 2026.

  • State adoption of the 120-hour route is still moving: check your board before counting credits.
    NASBA
    New CPA Licensure Pathways and CPA MobilityNASBA
    Checked
    7 Oct 2026
    View source
Back to the full Accounting & CPA guide

The home-grown route, pay and what the work is like.

← Accounting & CPA
Every step links to the official page it came from (regulators, licensing boards, the law), checked 19 Oct 2026. Rules for people trained abroad change often: confirm with the official body before you pay any fee. Education Margdarshan does not recommend paid courses. All careers →