CPA Eligibility for Indian CAs: Everything You Need to Know

CPA Eligibility for Indian Chartered Accountants: A Comprehensive Guide 

CPA eligibility is crucial for Indian Chartered Accountants (CAs) aiming to take the U.S. CPA exam and expand their career opportunities internationally. Many Indian CAs wonder whether they meet the criteria to qualify for this prestigious certification.

While Indian CAs bring valuable skills and knowledge, navigating the U.S. CPA eligibility requirements involves understanding the specific education, examination, and experience criteria that vary by state. Indian candidates must adapt their qualifications to satisfy the 150-semester-hour rule, commonly applied across most U.S. jurisdictions.

Are Indian CAs Eligible for the CPA Exam?

Yes, Indian Chartered Accountants are eligible to sit for the CPA exam. However, eligibility depends on meeting specific education, examination, and experience requirements. Here’s a breakdown of how Indian CA qualifications match up against these requirements and what steps to take.

If you’re considering other professional qualifications, you may also be interested in our guide on CPA vs CMA: Which Qualification Suits You?

1. Educational Requirements for Indian CAs

Education Requirements: Indian CAs must fulfill the 150-semester-hour credit requirement. Typically, a three-year B.Com degree provides 90 credits, and adding a CA qualification or an M.Com/MBA provides an additional 60 credits, which helps meet the requirement. A credential evaluation through services like WES or NIES is essential to verify these credits for U.S. equivalency.

For a detailed guide on choosing the right state, please read our article on How to Choose the Best State for CPA Licensure.

In this table, each qualification pathway outlines how Indian education credentials can accumulate to meet the 150-credit requirement for CPA eligibility in the U.S.

2. Exam Structure: CPA Exam Syllabus for Indian Candidates

The CPA exam consists of three Core and one Discipline exam sections. Indian candidates must pass each section to earn CPA licensure. The Surgent CPA Review Course by Eduyush offers comprehensive resources and adaptive learning technology to ensure that Indian students are well-prepared.

Core Exam Sections:

The three Core exam sections include:

• Financial Accounting & Reporting (FAR): Focuses on financial reporting frameworks used by businesses, government entities, and not-for-profits.
• Auditing & Attestation (AUD): Covers auditing standards, ethics, and attestation engagements.
• Taxation and Regulation (REG): Examines federal tax procedures, ethics, and business law.

For those new to these areas, read our in-depth overview of each exam section in CPA Exam Breakdown: Core and Discipline Sections Explained.

Each of these core sections is foundational, and Indian CAs will find that the Surgent CPA Review Course, resold by Eduyush, provides tailored content to deepen their knowledge in these areas.

Discipline Exam Sections:

After completing the Core sections, candidates must select one Discipline section that aligns with their career focus:

• Business Analysis & Reporting (BAR): This option is ideal for those focusing on financial reporting, as it builds on the FAR Core exam section.
• Information Systems & Controls (ISC): This section continues the AUD section for candidates interested in technology and auditing.
• Tax Compliance & Planning (TCP): Suited for those focusing on tax compliance, aligning with the REG Core section.

Special Offer: Eduyush’s Surgent CPA Review Course provides targeted content for these disciplines, especially for BAR, which is recommended for candidates with strong financial reporting skills.

If you’re interested in choosing your Discipline section, read Which CPA Discipline Exam is Right for You?

3. Experience Requirements for Indian CAs

Experience requirements for Indian candidates may vary by state but often include 1-2 years of relevant work experience, which a U.S.-licensed CPA must supervise. Indian experience under a CA might fulfill this requirement if it meets specific criteria set by the chosen state.

• CA Experience: Some states may accept Indian CA experience toward CPA licensure. However, verification by a U.S. CPA is typically required.
• Supervised Experience: Supervision by a licensed CPA is crucial. Indian candidates should ensure that their experience involves auditing, tax, or financial analysis duties.

For more on the differences between passing the CPA exam and obtaining full CPA licensure, check out our insights on CPA Exam Pass vs. CPA Licensed: What’s the Difference?.

Taking the CPA Exam in India with Eduyush 

Indian candidates can take the CPA exam at Prometric centers across major Indian cities, including Mumbai, Delhi, Bangalore, and Hyderabad. This removes the need to travel to the U.S. for testing and makes the process more convenient for Indian candidates.

Eduyush, in partnership with Surgent, offers an adaptive CPA Review Course that optimizes study time by focusing on individual strengths and weaknesses. This course not only prepares Indian candidates for the Core and Discipline exam sections but also offers access to unlimited practice exams and tailored study materials.

Logistical Considerations: Credential Evaluation and Visa Options

Indian students must ensure their credentials meet U.S. requirements through an approved evaluation service like WES or NIES. Securing an H-1B visa or another relevant work visa is essential for those planning to work in the U.S. post-CPA licensure.

Reciprocity and Mobility: What Indian CAs Should Know

While India does not have a mutual recognition agreement with the U.S., a licensed CPA can gain reciprocity across states. This is beneficial for Indian CAs who aim to practice in multiple states.

• State Selection: Certain states, like Colorado and New Hampshire, offer more lenient requirements for foreign qualifications, making them attractive to Indian candidates.
• Interstate Mobility: CPAs can transfer their license across states more easily once initially licensed, enhancing career flexibility.

For a list of states with flexible requirements, check out Best States for Indian Candidates Seeking CPA Licensure.

Ethics Exam and Additional State-Specific Requirements

Most states require candidates to pass an ethics exam, often the AICPA Ethics Exam. Some states may also have unique requirements, like coursework in business law. Indian candidates should confirm these details with the specific state board they are applying to.

Conclusion: Moving Forward with CPA Eligibility in India

Pursuing CPA licensure as an Indian CA offers excellent global career opportunities. With the Surgent CPA Review Course through Eduyush, candidates can benefit from adaptive learning and streamlined content tailored to the CPA exam structure. Understanding the 150-credit rule, experience requirements, and the exam sections will ensure you’re well-prepared to achieve CPA licensure and advance in accounting.

For more information on how Eduyush can help you prepare, visit their website and explore their Surgent CPA Review Course offerings today.