CPA Exam Fees India 2026 | No-SSN States & INR Cost
US CPA Exam Fees in India 2026: Total Cost Breakdown (₹97/USD, State-wise)
The total cost of the US CPA exam in India in 2026 ranges from ₹4,54,000 to ₹7,90,000 depending on your state, review course, and number of retakes. For most Indian CA-qualified candidates, the Montana pathway is recommended: government fees total ₹3,85,144 at ₹97/USD. Add Surgent via Eduyush (₹32,000 — all 6 subjects, printed books, unlimited access) for a minimum realistic budget of ₹4,54,144 — versus ₹6,50,000+ with traditional live coaching.
Does not include: salary loss during study, AICPA annual membership ($340/yr post-certification), or Prometric centre travel costs.
Table of contents
- 📊 Key numbers at a glance
- 💡 The four fee components
- 🗺️ States that work for Indians
- ⭐ Montana: complete breakdown
- 🏝️ Guam: SSN-free alternative
- 📚 The review course decision
- 🤖 AI + Surgent study strategy
- 💰 Three budget scenarios
- 🔁 What a retake actually costs
- 📈 ROI and salary analysis
- ⚠️ What's not included
- ❓ Frequently asked questions
Key numbers at a glance (2026, ₹97/USD)
Before diving into the detail, here is every number you need for your budget plan. All INR figures are calculated at 1 USD = ₹97.
| Item | USD | INR (₹97) |
|---|---|---|
| NASBA exam fee — per section | $262.64 | ₹25,476 |
| NASBA exam fee — all 4 sections | $1,050.56 | ₹1,01,904 |
| International testing surcharge — per section | $510.00 | ₹49,470 |
| International testing surcharge — all 4 sections | $2,040.00 | ₹1,97,880 |
| NIES credential evaluation (recommended) | $225.00 | ₹21,825 |
| Montana state fees (edu eval + 4 section applications) | $530.00 | ₹51,410 |
| Montana license application (post-exam) | $125.00 | ₹12,125 |
| Montana grand total — exam + license (no review course) | $3,970.56 | ₹3,85,144 |
| Retake cost per section (exam fee + international testing) | $772.64 | ₹74,946 |
| Surgent Premier Pass via Eduyush — all 6 subjects + printed books | — | ₹32,000 Save 83% |
| Minimum realistic total (Montana + Surgent) | — | ₹4,54,144 |
| Average Indian live coaching (CPA) | — | ~₹1,50,000 |
| Typical total with live coaching | — | ₹6,50,000+ |
The four fee components: what you are actually paying for
Most candidates see only the base NASBA exam fee quoted in articles. The real bill for an Indian candidate has four separate layers — and missing any one of them will blow your budget.
Component 1: Credential evaluation
Your Indian qualifications — CA, B.Com, M.Com — must be assessed as equivalent to US academic standards before you can apply to any state board. NASBA runs its own evaluation service (NIES), which is the safest option because it feeds directly into the state board application process.
| Service | USD | INR (₹97) | Recommendation |
|---|---|---|---|
| NIES Evaluation (recommended) | $225 | ₹21,825 | NASBA's own service — zero mismatch risk |
| WES Evaluation (alternative) | $375 | ₹36,375 | Accepted but adds ₹14,550 unnecessarily |
Component 2: State board application fees
Each state charges a one-time education evaluation fee and a per-section exam application fee. These vary significantly and are often omitted from headline cost comparisons. See the full state comparison guide for a deeper breakdown of each jurisdiction's requirements.
| State | Education evaluation | Exam application (per section) | Total for 4 sections (INR ₹97) |
|---|---|---|---|
| Montana ⭐ | $146 (₹14,162) | $96 (₹9,312) | ₹51,410 |
| Guam | $136 (₹13,192) | Included in evaluation | ~₹13,192 |
| Illinois | ~$140 (₹13,580) | ~$120 (₹11,640) | ~₹60,140 |
| New York | ~$200 (₹19,400) | ~$100 (₹9,700) | ~₹58,200 |
Component 3: NASBA examination fees
The actual exam fees are standardised across all states. The 2026 CPA exam has three core sections (AUD, FAR, REG) and one discipline section — you choose one of BAR (Business Analysis and Reporting), ISC (Information Systems and Controls), or TCP (Tax Compliance and Planning).
| CPA exam section | USD | INR (₹97) |
|---|---|---|
| AUD — Auditing and Attestation | $262.64 | ₹25,476 |
| FAR — Financial Accounting and Reporting | $262.64 | ₹25,476 |
| REG — Taxation and Regulation | $262.64 | ₹25,476 |
| Discipline section (BAR / ISC / TCP) | $262.64 | ₹25,476 |
| All 4 sections total | $1,050.56 | ₹1,01,904 |
Component 4: International testing surcharge — the big one
This fee — charged to all candidates sitting outside the USA — is the single largest gap between what US-based candidates pay and what Indian candidates pay. At $510 per section, it nearly doubles the base exam cost.
| US candidate | Indian candidate | Difference | |
|---|---|---|---|
| Exam fee (4 sections) | $1,050.56 (₹1,01,904) | $1,050.56 (₹1,01,904) | — |
| International testing surcharge | $0 | $2,040.00 (₹1,97,880) | +₹1,97,880 |
| Exam fees total | ₹1,01,904 | ₹2,99,784 | Indian candidates pay ₹1,97,880 more |
Which US states work for Indian candidates?
This is where most candidates waste months. Not every US state accepts Indian qualifications or allows international candidates to sit without a Social Security Number (SSN). Here is the verified shortlist — see the detailed states guide for the complete picture.
| State | No SSN for exam | Accepts CA qualification | Best for |
|---|---|---|---|
| Montana ⭐ Recommended | ✅ Yes | ✅ Yes — explicit acceptance | Indian CAs: smoothest path + strong recognition |
| Guam | ✅ Yes (all stages) | Conditional | Candidates for whom SSN is entirely impossible |
| Illinois | ✅ Yes (extra fee) | Conditional | Higher employer recognition priority |
| New York | ✅ Waived for internationals | Conditional | Global prestige and US career mobility |
| Washington | ✅ Yes | Conditional | Flexible experience verification |
| Alaska ⛔ AVOID | N/A | ❌ Explicitly rejected | Not viable for Indian CAs — official exclusion |
Montana: the recommended pathway for Indian CAs
Montana consistently stands out as the most practical state for Indian Chartered Accountants. Here is why it works — and the full verified cost breakdown.
Why Montana works for Indians
- Explicitly accepts CA training. Montana's official NASBA page states that CA programme training "may be acceptable towards the education requirements for examination or licensure." This is rare — most states are ambiguous or require requalification.
- No SSN required for examination. You can sit all four sections without ever obtaining a Social Security Number.
- SSN affidavit for licensure. Even for final licensing, Montana accepts a signed affidavit explaining the absence of an SSN.
- No US residency required. The entire process — from application to examination to most of the licensing — can be completed from India.
Complete Montana cost breakdown (₹97/USD)
| Cost component | USD | INR (₹97) |
|---|---|---|
| NIES credential evaluation | $225.00 | ₹21,825 |
| Montana education evaluation application | $146.00 | ₹14,162 |
| Montana exam application (4 sections × $96) | $384.00 | ₹37,248 |
| NASBA exam section fees (4 × $262.64) | $1,050.56 | ₹1,01,904 |
| International testing surcharge (4 × $510) | $2,040.00 | ₹1,97,880 |
| Subtotal — exam only | $3,845.56 | ₹3,73,019 |
| Montana license application (post-exam) | $125.00 | ₹12,125 |
| Montana grand total — exam + license | $3,970.56 | ₹3,85,144 |
Guam: the SSN-free alternative
Guam is the only US jurisdiction where SSN is not required at any stage — examination, certification, or licensure. If obtaining an SSN is genuinely impossible for your situation, Guam is a legitimate option.
| Cost component | USD | INR (₹97) |
|---|---|---|
| NIES credential evaluation | $225.00 | ₹21,825 |
| Guam education evaluation | $136.00 | ₹13,192 |
| Exam + international testing (4 sections combined) | ~$3,090 | ~₹2,99,730 |
| Subtotal — exam only | ~$3,451 | ~₹3,34,747 |
| Guam license application | $250.00 | ₹24,250 |
| Guam grand total | ~$3,701 | ~₹3,58,997 |
The review course decision: where most Indian candidates overspend
By the time you have paid credential evaluation, state fees, and international testing, you have already committed ₹3,73,000–₹3,85,000. The review course is now the biggest remaining variable — and the difference between your choices can be more than ₹1.5 lakh for the same credential at the end.
Before choosing, read our honest comparison of all CPA review courses and the Surgent vs Becker deep dive.
Review course options in India — 2026 pricing
| Provider | Price (INR) | Access | Format | Books included |
|---|---|---|---|---|
| Surgent Premier Pass via Eduyush Best value | ₹32,000 | Unlimited — until you pass | AI-adaptive online + video lectures | ✅ Printed books, free India delivery |
| Miles Education | ₹90,000–₹1,08,900 | Fixed duration | Live online classes | Separate cost |
| Gleim | ₹1,00,000–₹1,40,000 | 1 year | Online question bank | Optional add-on |
| Simandhar + Becker | ₹1,20,000–₹2,00,000 | Fixed duration | Live classes + premium content | Included in some packages |
| Average Indian CPA coaching (live lectures) | ~₹1,50,000 | Varies | Live classes | Often separate |
Surgent CPA via Eduyush — ₹32,000 for all 6 subjects
As India's authorised Surgent reseller, Eduyush offers the complete Premier Pass at 83% below global pricing. This is the same platform used by candidates across 130+ countries — not a stripped version.
₹32,000 Global: $1,999 (~₹1,94,000)
- All 6 CPA subjects — 3 core (AUD, FAR, REG) + all 3 discipline options (BAR, ISC, TCP)
- 8,800+ practice questions and 450+ task-based simulations
- 700+ video lectures by expert faculty
- A.S.A.P.™ AI-adaptive engine — focuses study time on your actual weak areas
- ReadySCORE™ — live exam readiness tracking so you know exactly when you are ready to sit
- Unlimited access until you pass — no 12-month clock, no expiry pressure
- Printed books included — free delivery across India
- Pass guarantee — extended access if you follow the programme and don't pass first time
Why you save ₹1,18,000–₹1,68,000 choosing Surgent over traditional coaching
The average Indian CPA coaching fee with live lectures is approximately ₹1,50,000. Surgent via Eduyush costs ₹32,000 — a saving of ₹1,18,000 on the same credential. And Surgent's AI-adaptive platform is, for the right candidate profile, a more sophisticated study tool than most classroom-based courses.
The honest question is not whether Surgent is cheaper — it clearly is. The question is whether the extra ₹1.18 lakh buys you something you actually need. For most working professionals, qualified CAs, semi-qualified candidates, and retakers, the answer is no. For fresh graduates who have never studied accounting independently, structured live coaching may genuinely justify its cost.
How to use AI tools with Surgent to replace ₹1.5 lakh coaching for ₹32,000
Surgent already has AI at its core — the ReadySCORE adaptive engine tracks every question you answer, weights it against the actual exam blueprint, and tells you in real time whether you are ready to sit. Layer free AI tools on top and you have a complete coaching substitute at one-fifth the cost.
| What live coaching provides | How to replicate it with AI + Surgent | Cost |
|---|---|---|
| Concept explanation and doubt resolution | Claude / ChatGPT — paste the Surgent question, ask for a plain-English explanation, walk through the logic step by step. Ask follow-up questions until you understand, not just remember. | Free |
| Study schedule and pacing | Surgent ReadySCORE™ — set a target readiness score (85%+) and Surgent builds your priority queue automatically. No human required. | Included in Surgent |
| Memory aids and mnemonics | Ask any LLM for memory tricks on complex standards — IFRS vs US GAAP differences, COSO framework, lease classification tests. More targeted than any generic classroom mnemonic sheet. | Free |
| Mock test analysis | After each Surgent mock, paste your wrong-answer list to Claude: "I am preparing for CPA FAR and consistently miss these topics: [list]. What are the three most likely underlying gaps?" Use the response to direct your next Surgent study session. | Free |
| Additional TBS practice | Surgent's 450+ TBSs cover the core simulation types. For extra narrative practice on specific weak topics, ask an LLM to create a fresh scenario, work through it, then verify against Surgent's approach. | Free |
| Career guidance and state selection support | Eduyush team answers all state selection, NASBA application, and scheduling questions — included with your ₹32,000 purchase. | Free with Eduyush |
Three realistic budget scenarios for Indian candidates (₹97/USD)
Scenario 1 — Smart budget: best value for self-disciplined candidates
Recommended for working professionals, qualified CAs, semi-qualified candidates, and retakers who can study independently. See our guide on passing the CPA exam on the first attempt to maximise your chances on this path.
| Category | INR (₹97) |
|---|---|
| Montana state fees + exam + international testing | ₹3,73,019 |
| Montana license application | ₹12,125 |
| Surgent Premier Pass via Eduyush (all 6 subjects + printed books) | ₹32,000 |
| Documents, courier, miscellaneous | ₹12,000 |
| AICPA ethics exam | ₹25,000 |
| Total | ₹4,54,144 |
Scenario 2 — Standard: traditional Indian coaching route
For candidates who need live faculty interaction and structured classroom sessions, or those at earlier career stages without prior accounting depth.
| Category | INR (₹97) |
|---|---|
| Montana state fees + exam + international testing + license | ₹3,85,144 |
| Average Indian CPA coaching with live lectures | ₹1,50,000 |
| One retake buffer (1 section × ₹74,946) | ₹75,000 |
| Documents, courier, miscellaneous | ₹18,000 |
| AICPA ethics exam | ₹28,000 |
| Total | ₹6,56,144 |
Scenario 3 — Premium: employer-sponsored or maximum support
For candidates whose employers are covering fees, those targeting New York licensure for maximum US career mobility, or those who need full placement support alongside exam prep.
| Category | INR (₹97) |
|---|---|
| New York state fees + exam + international testing + license | ~₹4,04,000 |
| Becker CPA review (via Simandhar, India) | ₹1,80,000 |
| Two retake buffer (2 sections × ₹74,946) | ₹1,50,000 |
| Documents, miscellaneous | ₹25,000 |
| AICPA ethics exam | ₹30,000 |
| Total | ~₹7,89,000 |
What a failed section actually costs you
This is the number most cost guides leave out — and it matters significantly for choosing a review course. Each CPA retake costs exactly the same as the original attempt.
| Retake component | USD | INR (₹97) |
|---|---|---|
| NASBA exam fee (per section) | $262.64 | ₹25,476 |
| International testing surcharge | $510.00 | ₹49,470 |
| Total per retake (per section) | $772.64 | ₹74,946 |
A candidate who fails two sections pays an additional ₹1,49,892 before any additional study costs. The AICPA's published 2025 cumulative pass rates underscore the risk: FAR passes at 42.12%, AUD at approximately 47%. These are not easy sections.
This is precisely why a review course's actual preparation quality — not just its upfront cost — is a meaningful financial decision. Surgent's AI-adaptive engine, which focuses study time only on genuine gaps, is specifically designed to reduce the probability of this scenario. Read the detailed Surgent CPA review for Indian candidates to understand how ReadySCORE™ reduces retake risk.
ROI analysis: is CPA worth ₹4.5–7 lakhs?
This question is asked often. The honest answer, for most mid-career Indian finance professionals, is yes — with a payback period measured in months, not years. See our full CPA vs CA India comparison for a detailed salary and career trajectory analysis.
CPA salary benchmarks in India (2026)
| Experience and role level | Annual CTC (INR) |
|---|---|
| Fresher with CPA (0–2 years) | ₹6,00,000 – ₹9,00,000 |
| 3–5 years post-CPA | ₹12,00,000 – ₹18,00,000 |
| 5–10 years, Senior / Manager | ₹20,00,000 – ₹35,00,000 |
| Big 4 / MNC Director / CFO track | ₹35,00,000 – ₹60,00,000+ |
| Average CPA salary, India (all levels) | ~₹31,00,000 |
Payback calculation — smart budget path
| Metric | Value |
|---|---|
| Total investment (Scenario 1 — Surgent path) | ₹4,54,144 |
| Typical pre-CPA salary (experienced CA or finance manager) | ₹10,00,000 |
| Typical post-CPA salary (3 years experience) | ₹18,00,000 |
| Annual salary increase | ₹8,00,000 |
| Full investment payback period | ~7 months |
What the cost tables above do not include
For complete budget planning, add these items that fall outside government fees and review course costs:
| Item | Estimated cost | Notes |
|---|---|---|
| AICPA annual membership (post-certification) | $340/yr (~₹32,980) | Required to maintain active CPA status after passing |
| CPA CPE requirements (continuing education) | ₹10,000–₹30,000/yr | 120 CPE hours every 3 years; varies by state and provider |
| Travel to Prometric centre (if not local) | ₹2,000–₹10,000 | Per exam attempt; depends on your city |
| Passport renewal (if needed for application) | ₹1,500–₹3,000 | Some state boards require valid passport for international candidates |
| Salary loss during intensive study periods | Varies widely | Most working professionals study without taking leave; still worth modelling |
| Additional NTS fees if section expires unused | ₹74,946/section | Budget carefully against your NTS validity window |
Frequently asked questions: CPA exam fees in India 2026
What is the total cost of the CPA exam in India in 2026?
For most Indian candidates using the Montana pathway, total government fees — NASBA exam sections, international testing surcharge, state application fees, credential evaluation, and license — come to approximately ₹3,85,144 at ₹97/USD. Add a review course for a realistic total of ₹4,54,144 using Surgent via Eduyush (₹32,000 for all 6 subjects with printed books) or ₹6,50,000+ with traditional live coaching. Budget an additional ₹74,946 per section for any retakes needed.
Why do Indian candidates pay so much more than US candidates for the same exam?
NASBA charges an international testing surcharge of $510 per section for candidates sitting at international Prometric centres, including all centres in India. This adds $2,040 (₹1,97,880 at ₹97/USD) for all four sections — an amount US-based candidates never pay. The base NASBA exam fee ($262.64/section) is identical for both groups. The surcharge reflects the operational costs of running certified exam centres outside the USA.
Which US state is best for Indian Chartered Accountants to apply through?
Montana is the recommended state for Indian CAs. It explicitly accepts CA training toward education requirements, does not require a Social Security Number for examination, permits an SSN affidavit for licensure, and requires no US residency or visit at any stage. See the top CPA states guide for a complete jurisdiction comparison. Guam is the alternative if SSN acquisition is entirely impossible, though it carries slightly lower recognition at some US-facing employers.
Can I sit the CPA exam in India without travelling to the USA?
Yes. All four CPA sections can be sat at Prometric test centres in India — including Bangalore, Mumbai, Delhi, Hyderabad, Chennai, and Pune. You apply through a US state board, pay the international testing surcharge, and schedule through NASBA's Prometric portal. No US travel is required at any stage, including for the license application in most states. The full process guide covers every step.
What is the cheapest legitimate way to complete the CPA in India?
Montana state + Surgent Premier Pass via Eduyush is the most cost-effective verified path. Montana's total exam and license fees are ₹3,85,144 at ₹97/USD. Surgent is available at ₹32,000 through Eduyush — all 6 subjects, printed books included, unlimited access, free India delivery — bringing the total to approximately ₹4,54,144. Combining Surgent's AI-adaptive platform with free LLM tools (Claude, ChatGPT) for concept clarification replicates the core value of live coaching at one-fifth of the cost.
How much does a CPA retake cost for an Indian candidate?
Each failed CPA section costs the same to retake as the original attempt: $262.64 (NASBA exam fee) + $510 (international testing surcharge) = $772.64 per section, approximately ₹74,946 at ₹97/USD. Candidates should budget for at least one retake when planning total costs. AICPA's published 2025 pass rates range from 42.12% (FAR) to 82.63% (TCP) across sections — making review course quality a meaningful financial variable, not just an academic one.
Does the CPA exam fee vary by US state for international candidates?
The NASBA examination fee ($262.64/section) and international testing surcharge ($510/section) are standardised across all states. What varies is the state board application fee and education evaluation fee — typically $400–$700 in total across all four sections. Montana charges $146 (education evaluation) + $96/section (application) = ₹51,410 for four sections at ₹97/USD. New York and Illinois run slightly higher at ₹58,000–₹60,000 for the state-specific components.
Is CPA worth the investment for Indian professionals in 2026?
For most mid-career Indian finance professionals, yes — with a payback period of 6–10 months in most scenarios. Average post-CPA salaries in India range from ₹18–31 lakhs, the credential is recognised in 130+ countries, and it opens Big 4, MNC, GCC, and US remote roles that are inaccessible without it. See the full CPA vs CA India ROI analysis for detailed scenario modelling.
What is not included in the cost tables in this article?
The totals cover government fees, state board fees, and review course costs only. They do not include: AICPA annual membership ($340/year, required post-certification), ongoing CPE costs (120 hours every 3 years), travel to Prometric test centre, passport renewal if required, or salary loss during study periods.
What are the CPA exam sections and which discipline section should I choose?
The 2026 CPA exam has three core sections — AUD, FAR, and REG — plus one discipline section you choose from BAR (Business Analysis and Reporting), ISC (Information Systems and Controls), and TCP (Tax Compliance and Planning). TCP has the highest published pass rate (82.63%) and is well-suited to Indian tax and finance professionals. All discipline section fees are identical — the choice affects preparation time and career alignment, not cost.
Your next step
If you have read this far, you have a more complete picture of what CPA actually costs from India than most candidates who start the process. The path is clear:
- Indian CA with self-study discipline → Montana + Surgent via Eduyush. Total: ~₹4,54,144. Start Surgent, assess your baseline ReadySCORE, apply to NASBA-NIES simultaneously.
- Need SSN-free path at every stage → Guam + Surgent. Total: ~₹4,27,000.
- Employer sponsoring fees → New York or Illinois + Becker through Simandhar. Negotiate Becker into the reimbursement package or substitute Surgent and pocket the difference.
- Not sure about eligibility → Contact the Eduyush team. We have guided hundreds of Indian CA, CMA, and B.Com candidates through state selection and NASBA applications.
All 6 CPA subjects. Printed books delivered free across India. Unlimited access until you pass. AI-adaptive learning that focuses your study time on what actually matters. ₹32,000 — versus ₹1,50,000+ for traditional coaching.
View Surgent CPA pricing →All fees verified from NASBA official portals, May 2026. INR figures use 1 USD = ₹97 — a conservative planning rate. Actual costs vary with the live USD/INR rate at time of payment. NASBA exam and state board fees are subject to change; verify current rates at nasba.org before applying. Written by Vicky Sarin, CA (ICAI), INSEAD alumni, Founder of Eduyush.com. Eduyush is an authorised reseller of Surgent Accounting and Financial Education products.
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