CPA Eligibility 2026: Requirements for Indian Students

CPA Eligibility 2026: Complete Guide for Indian Students

Quick Answer: Indian students with a B.Com (90 credits) must earn additional credits through CA, M.Com, MBA, or bridge courses to meet the 120-credit exam and 150-credit license requirements. Following this guide can help you save up to six months of preparation and avoid unnecessary tuition fees. State selection is important, as some states are more accepting of foreign qualifications.

Who Is Eligible for the CPA Exam?

To take the US CPA exam, candidates must meet education requirements set by the 55 state boards through NASBA. The main criteria are:

• Bachelor’s degree from an accredited institution
• 120 semester credits minimum for exam eligibility (most states)
• 150 semester credits for CPA license (post-exam)
• Specific accounting/business credits (typically 24-30 in accounting)

Indian students must convert their qualifications into US credit equivalents, which is often challenging.

You can explore a complete breakdown of Surgent, Becker, Gleim, and other CPA review options in our CPA study material & books guide.

CPA Eligibility for Indian Students: Credit Breakdown

Indian qualifications are converted to US credits by credential evaluation agencies such as WES or NIES. Common pathways include:

A standalone B.Com is typically 30 credits short of eligibility for exams. Adding CA, M.Com, or a 30-60 credit bridge course fills this gap. For example, Ritika, a 2022 B.Com graduate, met her eligibility in four months by combining an M.Com with a 30-credit bridge course. Her experience demonstrates that selecting the right path can make the process efficient and achievable.

Review the step-by-step process from application to licensure to become a CPA.

Is B.Com Eligible for CPA?

1. Adding M.Com or MBA (60 additional credits)
2. Completing CA certification (adds 50-60 credits)
3. Taking accredited bridge courses (30-60 credits)

Some states, like Montana, allow exam attempts at 120 credits while completing the remaining credits for licensure.

Is CA Eligible for CPA?

• Strong accounting foundation recognized by US boards
• 50-60 credit equivalent from ICAI certification
• Relevant experience that may count toward the 1-2 year work requirement

Compare the two qualifications in our CPA vs CA India guide.

State-Wise CPA Eligibility Requirements (2026 Data)

2026 Update: NASBA exam fees increased effective January 2026. International candidates now pay approximately $3,140- $3,540 in total for all four sections.

For state-specific guidance, read Top States for International CPA Candidates.

CPA Exam Structure: What You Need to Pass

The CPA exam consists of 4 sections—three core exams plus one discipline:

• FAR – Financial Accounting & Reporting
• AUD – Auditing & Attestation
• REG – Taxation & Regulation

• BAR – Business Analysis & Reporting
• ISC – Information Systems & Controls
• TCP – Tax Compliance & Planning

Indian CAs typically choose BAR given their strong financial reporting background. Learn more about choosing your CPA discipline.

CPA Experience Requirements

• Work involves accounting, audit, or tax functions.
• A licensed CPA can verify and sign experience forms.
• Documentation meets state-specific criteria.

Complete breakdown available in our CPA experience requirements guide.

CPA Eligibility Checklist for Indian Candidates

Budget of ₹3.5-5 lakhs for exam fees and preparation

Credential Evaluation: Timeline and Process

Total timeline: 3-5 months from application to first exam scheduling.

Start your evaluation early, as delays in document verification are common for Indian qualifications. To speed up the process, ensure all your academic transcripts are prepared in advance and satisfy the necessary specifications required by credential evaluation agencies. Double-check document requirements and verify that all data remains correct and complete prior to submission. Taking preventive steps can help you avoid common pitfalls and significantly shorten the overall timeline. 

CPA Eligibility FAQs

Extensive guide covering official NASBA/AICPA rules and India-specific scenarios

Education & Credit Requirements

Q: Does CA IPCC (Intermediate) count toward CPA credits?
In some cases, yes. B.Com + CA IPCC cleared candidates may qualify for certain states with 120-credit exam requirements. Most states require CA Final for full 150-credit equivalency.

Q: Is CMA eligible for CPA?
CMA (US) alone doesn’t meet CPA education requirements. However, CMA holders with a bachelor’s degree meeting credit thresholds can pursue CPA separately.

Q: My B.Com is from an unrecognized university. Will it be accepted?
Possibly not. Credential evaluation agencies verify university accreditation. If your university isn’t recognized by UGC or an equivalent body, credits may be rejected or reduced.

Q: My institution/degree is AACSB or ACBSP accredited. Do I still need an evaluation?
Yes. Even with AACSB International or ACBSP accreditation, international candidates still require a credential evaluation.

Credential Evaluation Process

Q: I have an international evaluation report stating I’m eligible, but the state board still requires me to submit an education evaluation application. Why?
Some states require their own evaluation through NASBA’s CPA Portal in addition to third-party international evaluations. The international evaluation confirms the credits, but state boards require credentials processed through their designated systems before granting exam eligibility.

Q: WES vs NIES – Which should I use as an Indian student?

Important: Some states ONLY accept NIES (not WES): Alabama, Alaska, Arizona, Georgia, Hawaii, Idaho, Illinois, Kansas, Maryland, Mississippi, Missouri, Montana, Nevada, New Hampshire, New Jersey, New Mexico, New York (exam only), North Carolina, Oklahoma, Oregon, Puerto Rico, South Carolina, Washington, Washington D.C., West Virginia, Wyoming.

Q: How long does credential evaluation take for Indian candidates?
Realistic timeline: 3-4 months total

• Indian university transcript processing: 4-8 weeks
• ICAI transcript/certificate processing: 2-4 weeks
• NIES/WES evaluation: 6 weeks after receiving all docs

Q: What happens to my documents after NIES evaluation?
NIES destroys official transcripts four times per year (January, April, July, October). Scanned images are maintained indefinitely. Original irreplaceable documents will NOT be destroyed.

Q: How long does NIES keep my application open?
NASBA International Evaluation Services keeps applications open for up to one year without status updates. Applications exceeding one year are closed permanently—no refund issued and replaceable documents destroyed.

Q: My evaluation was rejected. What are common reasons?

• Insufficient credits (below 120/150 threshold)
• University not recognized by evaluators.
• Missing official sealed transcripts (student-attested copies rejected)
• Application submitted to the wrong US state
• Non-English documents without certified translations
• Missing course-by-course breakdown

Q: What if my institution no longer exists?
Contact your Ministry of Education or governmental accrediting body for educational documentation. Your country’s embassy or consulate may also assist.

Q: Does NIES evaluate for New York licensure?
No. NIES does NOT evaluate for licensing for the New York Board of Accountancy—only for examination. New York has separate licensure evaluation requirements.

Experience Requirements & Verification

Q: What are the experience requirements for CPA licensure?
Most states require 1-2 years (1,800-4,000 hours) of supervised relevant accounting experience under a licensed CPA. Experience must typically be in accounting, audit, tax, or advisory functions.

Q: Will my CA articleship count toward CPA experience requirements?

Accepted:

• Guam, Montana, Michigan – Participate in NASBA’s Experience Verification Service, can verify articleship even if supervised by an Indian CA
• Virginia – Does not require a supervisor to be a CPA
• States with flexible experience requirements may accept articleship for auditing/attestation work.

Not Accepted:

• States strictly requiring supervision by a US-licensed CPA (California, New York) will NOT accept articleship supervised by an Indian CA alone.

Q: I work at a Big 4 in India. Can someone verify my experience for CPA?
Yes. If you work at Deloitte, PwC, EY, or KPMG in India, US CPA colleagues in your office can verify your experience for licensing purposes, even if they weren’t your direct superior during every engagement.

Q: My direct supervisor is not a CPA, but his boss (who reviews my work quarterly) is. Can he sign off?
Likely yes, if he has “authority and oversight” over your work and reviews it on a “routine and recurring basis.” Per California Board guidance, a director who reviews work quarterly may qualify. Always confirm with your specific state board.

Q: California rejected my experience verification from my Australian CPA manager. What now?
Options include:

• Find a US-licensed CPA in your firm to verify instead.
• Request validation of your manager’s foreign CPA license
• Consider licensing in a flexible state (Colorado, Montana, Guam), then applying for reciprocity.

State Selection & Jurisdictions

Q: Which states are most “Indian-friendly” for CPA?

Q: I passed two CPA exam sections in Georgia but I’m moving to Tennessee. How do I transfer my past exams?
Apply to Tennessee as a first-time candidate and request a “transfer of credit” or “grade transfer.” Your passed sections transfer once Tennessee verifies your eligibility under their rules. Note: Tennessee may have different education/experience requirements than Georgia.

Q: Can I change my jurisdiction after the evaluation is complete?
Yes, but you must fill out a new application and pay additional fees. NIES staff will verify your existing evaluation and send you a link within 1-2 days.

Q: North Carolina requires special approval for NIES evaluation. Why?
North Carolina candidates must get approval directly from the NC State Board before applying for NIES international evaluation report. This is a unique state-specific requirement.

NTS, Scheduling & Exam Management

Q: How long is NTS valid?

Q: My NTS is expiring and I haven’t taken the exam. Can I get an extension or a refund?
No extensions or refunds in normal circumstances. If your NTS expires:

• You forfeit ALL fees paid.
• You must reapply and pay all fees again.
• Cancelling your appointment does NOT extend NTS validity.

• Death of candidate/immediate family
• Serious illness (with medical documentation)
• Military deployment
• Jury duty

Always rejected: “Too busy,” “Need more study time,” “Didn’t know NTS expires”

Q: Can my CPA exam eligibility be revoked after receiving my NTS?
Yes. If your Board of Accountancy informs NASBA you’re no longer eligible due to education requirement changes, candidate misconduct, or other reasons, your NTS will be canceled, and you receive NO refund.

Q: Why can’t I apply for multiple sections on a single NTS?
Some jurisdictions limit NTS issuance to one section at a time due to state board policies. This varies by jurisdiction—check your specific state board rules.

Q: I took my exam on the last possible day for a specific score release, but didn’t receive my score. Why?
Taking your exam on the last possible day does not guarantee inclusion in that target release date. The AICPA must receive your Prometric result file before the cut-off date. NASBA does not recommend waiting until the last day.

Prometric India Testing Issues

Q: I can’t find any Prometric slots in India for the next 4-5 months. Is this normal?
Unfortunately, yes. Indian Prometric centers have limited capacity and high demand. Tips:

• Book 3-4 months in advance in off-peak seasons
• Avoid Q1 deadlines (late March) and Q2 deadlines (late June)
• Check multiple cities—sometimes Bangalore has slots when Delhi doesn’t
• Keep refreshing—cancellations open up slots randomly.
• Consider testing in Dubai or Singapore if unavailable.

Q: Slots disappeared after the 14th/15th of the month. Why?
Prometric often releases slots in quarterly batches aligned with NASBA testing windows. New quarter slots typically release 2-3 weeks before the window opens.

Q: What if my computer shuts down during the exam?
Prometric staff will attempt to restart your exam from where you left off, but there’s no guarantee of lost time. Contact Prometric and your state board immediately after to report the incident.

Name & Identification Issues

Q: My passport doesn’t show a surname (only one name). How do I apply?
Input “NoLastName” or “NoFirstName” on your application. This is standard procedure across NIES, CPAES, and Prometric testing centers.

Q: What if my name on NTS doesn’t exactly match my ID?
Acceptable exceptions:

• Middle initial vs. full middle name (Michael A. Smith vs. Michael Albert Smith)
• Missing middle name
• Inclusion/exclusion of second last name (Jose L Martinez-Ramirez vs. Jose L Martinez)
• Missing or included appendages (Sr., Jr.)
• Truncated names on the driver’s license if the signature ID matches

Key Insight for Indian Candidates:

1. Document retention rules – Many Indian candidates take 6-12+ months to prepare; your evaluation documents may be destroyed if you don’t apply within 1 year
2. Name mismatches – Indian passports often have naming conventions different from Western standards; know the acceptable exceptions.
3. NIES-only states – If applying to Illinois, New York (exam), Washington, etc., you CANNOT use WES—must use NIES.
4. Rescinded eligibility risk – If your CA membership or education status changes during the exam window, your NTS can be canceled without refund
5. New York complexity – NIES evaluates for exam only, not license—plan accordingly if NY is your target state

Start Your CPA Journey