CPA Eligibility for Indian CAs in 2026

CPA Eligibility for Indian CAs: A Practical 2026 Guide

Over the last decade, one question has come up again and again in mentoring sessions with Indian Chartered Accountants: “Am I actually eligible for the US CPA exam, or will my Indian qualifications fall short?” The good news is that Indian CAs are very much in demand in the US‑CPA ecosystem – but eligibility is not automatic.

US CPA rules are set state‑by‑state, and they speak a different language: semester‑hour credits, NASBA, state boards, core vs discipline exams. If you already hold a B.Com and CA, you have a strong foundation, but you still need to match your profile to a state’s education, exam, and experience rules, especially the 150‑credit requirement.

This guide walks through that process step‑by‑step, with examples and pitfalls seen across hundreds of Indian CA profiles.

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Are Indian CAs Eligible for the US CPA Exam?

Short answer: yes, Indian Chartered Accountants are eligible to sit for the US CPA exam – provided they meet state‑specific education and experience criteria. A three‑year B.Com plus CA usually gets you very close to, or fully over, the 150‑credit line that most US states require, as long as your credentials are evaluated correctly.

Where most Indian candidates get stuck is not knowledge, but paperwork: choosing the right state, mapping Indian degrees to US credits, and understanding the difference between being “exam‑eligible” and being “licence‑eligible.”

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

1. Education Requirements for Indian CAs

For Indian CAs, education is usually the biggest technical hurdle – and the easiest one to underestimate. US state boards don’t look at degrees, they look at semester‑hour credits and how many of those hours sit inside accounting and business.

How Indian Qualifications Translate to US Credits

Credential evaluation agencies such as WES or NIES convert your Indian education into US‑style credits. In practice, the most common pathways look like this

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.

For most Indian CAs, the B.Com + CA route is enough to hit 150 credits on paper, but the distribution of credits (how many are in accounting, auditing, tax, business law, etc.) still has to match your chosen state’s rules.

Why a Credential Evaluation Is Non‑Negotiable

State boards do not “read” Indian mark sheets directly – they rely on third‑party evaluators to translate them into US credit language.

A good evaluation will:

• Confirm your total credits against the 120‑ or 150‑hour thresholds.
• Break down credits into accounting vs business vs general education.
• Flag any gaps in areas such as US business law or taxation that a particular state insists on.

From experience, candidates who try to skip evaluation or choose the cheapest, unknown evaluator often end up with delays or rejections; using established agencies like WES or NIES is usually safer.

Choosing a State That “Understands” Indian Profiles

Some states have a long history of assessing foreign qualifications and are more familiar with Indian CAs. States such as Colorado and New Hampshire are frequently mentioned as friendlier for international candidates because they:

• Accept a wider range of foreign credentials once evaluated.
• Sometimes allow you to sit the exam at 120 credits and complete the 150 later.
• Provide clearer guidance for non‑US degree holders.

Before you commit to a state, it is worth matching your evaluated transcript against its published requirements or having your profile reviewed by someone who works regularly with Indian candidates.

2. CPA Exam Structure for Indian Candidates

Once education is under control, the exam itself is the next big step. The modern CPA exam is built around three Core sections plus one Discipline section.

Indian CAs often find parts of the syllabus familiar, especially in FAR (financial accounting) and AUD (audit). Still, the style, depth, and computer‑based format are quite different from ICAI exams.eduyush+1

Core Exam Sections

The three Core sections are mandatory for everyone:

• Financial Accounting & Reporting (FAR): Focuses on financial reporting frameworks for businesses, governments, and not‑for‑profits – think US GAAP, consolidation, and a wide variety of transactions.
• Auditing & Attestation (AUD): Covers US auditing standards, ethics, risk assessment, internal controls, and reporting on audits and reviews.
• Taxation and Regulation (REG): Tests federal taxation of individuals and entities, business law, and professional responsibilities, with a US focus that will be new even for experienced Indian tax professionals.

Each Core exam is 4 hours long and includes a mix of multiple‑choice questions and task‑based simulations that require research, analysis, and clear written responses.

💡 Still wondering which CPA books give you the fastest path to passing? This comparison reveals what 90% of students get wrong — and how to study smarter. 👉 Read the full breakdown here.

Discipline Exam Sections

On top of the Core, you choose one Discipline based on your career goals:

• Business Analysis & Reporting (BAR): Deepens financial reporting, data analysis, and complex transactions – often a natural fit for CAs who enjoy financial accounting and reporting.
• Information Systems & Controls (ISC): Extends AUD into IT, systems, and controls – ideal if you see yourself in technology‑heavy audit, internal controls, or risk roles.
• Tax Compliance & Planning (TCP): Builds on REG with more detailed tax compliance and planning content – suited for those who want to specialise in US taxation.

Most Indian CAs gravitate towards BAR because it leverages their accounting strengths, but candidates with a strong interest in systems or tax have also done well in ISC and TCP.

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.

How Review Courses Fit In for Indian CAs

Because the exam is US‑centric and heavily computerised, Indian CAs generally benefit from structured review courses rather than self‑study from textbooks alone. Providers like Surgent tailor content and adaptive practice to common weak spots for international candidates, such as US tax detail or simulation technique.

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

Passing the CPA exam is a major milestone, but it is not the same as becoming a licensed CPA. Every state sets its own experience requirements, usually around 1–2 years of supervised, relevant work.

For Indian CAs, the key questions are: “Will my Indian experience count?” and “Do I need a US‑licensed CPA to sign off on it?”

How Indian CA Experience Can Help

Many states recognise foreign accounting experience, provided it is:

• Relevant to accounting, audit, tax, or financial analysis.
• Properly documented and verifiable.
• Supervised by someone whose qualifications the state accepts (often a CPA).

In practice, there are three common scenarios:

1. Indian CA experience under an Indian CA only: Some states may accept this for exam eligibility but still expect supervision by a US CPA for licensure, especially in attest roles.
2. Experience under a US CPA in India or the Middle East: This often satisfies both experience and supervision requirements more smoothly, because the state sees a familiar licence on the verification forms.
3. Experience after moving to the US: Candidates sometimes sit the exam while in India, then complete supervised experience after relocating, whether on an employment‑oriented visa or otherwise.

Because experience rules vary widely, it is important to check your chosen state’s language carefully or speak with someone familiar with that state’s approach to foreign experience.

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?.

Exam Pass vs Licensed CPA: Why the Difference Matters

From a career standpoint, passing the CPA exam is impressive and can boost your profile; being licensed gives you the full rights to call yourself a CPA, sign certain reports, and in many cases, progress faster in firms.

Some states allow you to sit and pass the exam before you complete all education or experience criteria; others tie the processes more tightly together. Understanding where your target employers sit on this distinction helps you plan the timing of your experience and licensure steps.

4. Taking the CPA Exam in India: Practical Considerations

A decade ago, many Indian candidates had to travel to the US or the Middle East to sit the exam; today, Prometric centres in India make logistics simpler.

Exam Locations and Logistics

Indian candidates can test at Prometric centres in major cities such as Mumbai, Delhi, Bangalore, and Hyderabad, subject to availability. This reduces cost and travel time and lets you spread exam sections more flexibly around your CA or work commitments.

Practical tips that consistently help candidates:

• Book peak‑season dates (around financial year‑end and Diwali) early, as seats fill quickly.
• Treat simulations and the exam interface as part of your study – practice in an environment that mimics the real Prometric layout.
• Plan sections around busy periods in your firm so you’re not revising FAR on top of statutory audit deadlines.

Using a Review Course Effectively

Adaptive review courses, including Surgent’s program resold by Eduyush, can make a significant difference when used with discipline. The strongest results tend to come from:

• Consistent daily study, even if only 1–2 hours on weekdays and a longer block on weekends.
• Honest performance tracking – focusing revision on weak areas identified by the software instead of only revisiting comfortable topics.
• Practising full‑length mock exams under timed conditions at least once or twice per section.

The CA mindset of “read everything, then test” has to shift slightly towards “practice often, then tighten concepts where questions reveal gaps.”

5. Credential Evaluation, State Choice and Visa Planning

Beyond exams and studies, Indian CAs planning a US‑oriented career need to consider how credentials, state boards, and visas fit together.

Credential Evaluation: Getting It Right the First Time

As noted earlier, evaluation by services like WES or NIES is essential. A few practical suggestions:

• Ensure your CA completion certificate and membership status are clearly documented – evaluators often use ICAI documentation to assign graduate‑level credits.
• Send transcripts and mark sheets as per evaluator instructions; “shortcut” submissions often delay reports.
• Use an evaluation service recognised by the state you plan to apply to; some states list preferred agencies on their websites.

A clean evaluation report can save months of back‑and‑forth with state boards.

State Selection, Reciprocity and Mobility

Not all states are equally friendly to foreign candidates, and not all require the same mix of credits and experience. Indian CAs commonly gravitate towards states that:

• Have clear guidance for international applicants.
• Accept CA + B.Com/M.Com combinations once evaluated.
• Allow some flexibility on when the 150 credits and experience must be completed.

Once you are licensed in one state, reciprocity and mobility rules allow you to gain recognition in others more easily, provided you meet their experience and ethics requirements. This can be invaluable if you later change employers or locations within the US.

Visa and Work Planning

The CPA qualification itself does not grant the right to work in the US – that remains a matter of obtaining a visa, such as an H‑1B, or other employment categories. However, being an exam‑passed or licensed CPA can strengthen your profile for US‑focused roles in India, the Middle East, or global capability centres. It can make you a more attractive candidate for employer‑sponsored moves later.

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

6. Ethics Exams and State‑Specific Extras

Most states require an ethics component beyond the main CPA exam. For many Indian CAs, this is a relatively straightforward but often overlooked step.

The AICPA Ethics Exam and State Variations

The AICPA Ethics Exam is commonly used by states as a standardised ethics requirement, usually taken online after passing the CPA exam. Some states also require:

• Specific coursework in business law, ethics, or communications at the academic level.
• A separate, state‑specific ethics module in addition to or instead of the AICPA exam.

Because these requirements can affect whether and when you receive your licence, it is important to build them into your plan rather than treating them as an afterthought.

7. Putting It All Together: A Sample Roadmap for an Indian CA

To make this more concrete, here is the kind of sequence that has worked for many Indian CAs:

1. Profile review: Confirm current qualifications (B.Com, CA, any post‑grad) and target roles (India‑based US tax, Middle East audit, eventual US move, etc.).
2. Education mapping and evaluation: Use a recognised evaluator (WES, NIES, or state‑preferred) to obtain a credit breakdown; compare with state requirements and shortlist 1–2 states.
3. State selection and exam application: Choose a state that fits both your current education and medium‑term plans; submit your evaluation and application, then schedule sections.
4. Study and exam sequence: Plan 12–18 months for all four sections, aligning exam dates with your CA or work calendar; use a review course to track weak areas.
5. Experience and supervision planning: Assess whether a US CPA can supervise current or future roles; if not, consider moves (internal or external) that bring you under suitable supervision.
6. Ethics, licensure and next steps: Complete ethics exam and any state‑specific extras, then apply for licensure once experience and credit requirements are fully satisfied.

Every candidate’s path looks slightly different, but the broad building blocks are the same.

FAQs: CPA Eligibility for Indian CAs

Are all Indian CAs automatically eligible for the CPA exam?

No. Indian CAs still need to meet state‑board rules on credit hours, subject distribution, and in some cases specific coursework. A B.Com plus CA usually gets you close to 150 credits, but you still need a recognised evaluation and state approval.

Can I start the CPA exam before completing 150 credits?

In some states, yes – they allow you to sit the exam at 120 credits and finish the remaining credits later; in others, 150 credits are required for both exam and licensure stages. Checking this early can save you from unnecessary delays.

Will my Indian CA experience count towards CPA experience requirements?

Often it can, especially if your work covers audit, tax, or financial analysis and can be verified; however, many states require a US CPA to supervise or sign off on your experience. This is why planning your supervising relationships matters as much as planning your exams.

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.

Authored by Vicky Sarin, CA, who has spent over 25 years mentoring Indian finance professionals on whether, when, and how to add the US CPA to their CA qualification to unlock global career opportunities.