US CPA Course 2026: Complete Guide on Eligibility, Fees, Exams & Salary in India
US CPA course 2026 complete details for Indian students is one of the most searched accounting career topics right now. If you want an international accounting qualification with global salary growth, this guide explains eligibility, fees, exams, and about salary.
Want to Build Career in US Taxation?EA Course Details 2026: Eligibility, Fees, Exam & Salary in India Guide →
What is US CPA Course? Full Form, Meaning & Career Scope Explained (2026 Guide)
US CPA full form is Certified Public Accountant, and it is a professional accounting license issued by the American Institute of Certified Public Accountants (AICPA).
US CPA course is a globally recognized accounting qualification that allows professionals to work in auditing, taxation, accounting, and finance roles in the USA and many other countries.
US CPA Course Eligibility Criteria 2026 for Indian Students: Education Requirements & Credit Rules
US CPA eligibility criteria 2026 for Indian students require 120 to 150 credit hours in accounting, business, and technology-related subjects. Under CPA Evolution 2.0, students are expected to have knowledge in accounting, auditing, taxation, and areas like information systems or data analytics. Eligibility rules are decided by different US state boards.
US CPA eligibility criteria 2026 require Indian students to complete 120–150 credit hours in commerce, accounting, taxation, and related subjects like information systems. Many B.Com students may need M.Com, MBA, or bridge courses to reach 150 credits. Some state boards prefer credits from NAAC ‘A’ accredited universities.
US CPA course education requirement for Indian students is based on academic credit evaluation.
Most state boards require:
Bachelor’s degree (B.Com or equivalent)
120 credit hours to appear for CPA exam
150 credit hours for CPA license
The CPA framework is guided by the American Institute of Certified Public Accountants under the CPA Evolution model, which now includes technology-focused subjects.
CPA Evolution 2026 includes core subjects plus one discipline section.
Core Areas:
- Financial Accounting
- Auditing
- Regulation
Discipline Areas (Choose One):
- Information Systems and Controls (ISC)
- Tax Compliance and Planning (TCP)
- Business Analysis and Reporting (BAR)
Because of this structure, some state boards may expect academic exposure to data analytics, information systems, or technology-based accounting topics.
US CPA eligibility after B.Com in India depends on total credit hours and university recognition.
Many students apply after B.Com, but B.Com alone may not always complete 150 credit hours.
To meet 150 credits, students often choose:
- M.Com
- MBA (Finance)
- CA or CMA
- Bridge courses for US CPA credit completion
- 1-year diploma programs in accounting or business
Many US state boards prioritize credits from Indian universities with NAAC ‘A’ accreditation or equivalent grading, as it helps in smoother transcript evaluation. Students from recognized and well-accredited universities may face fewer documentation issues during evaluation.
Bridge courses have become more common in 2026 because they help students complete required academic credits in a shorter and structured way.
US CPA license requirement 2026 usually includes 1–2 years of relevant work experience.
US CPA work experience requirement 2026 for Indian students usually includes 1–2 years of professional experience in accounting, auditing, or taxation. This work must often be supervised or verified by a licensed CPA. Since rules vary by US State Board, candidates should check specific state requirements for duration and verification process.
Key Experience Criteria for CPA License
US CPA course work experience 2026 for Indian students generally follows these guidelines:
Duration: Usually 1 to 2 years of full-time relevant work.
Relevant Fields: Accounting, Audit, Financial Advisory, or Taxation.
Verification: Most states require a Licensed CPA to sign off on your experience.
Role Type: Experience can be from public accounting or industry-specific finance roles.
Important Note for Indian Students
US CPA Course eligibility rules vary by state board, so checking state-specific requirements before applying is very important. Choosing the right state board can help reduce delays and unexpected academic credit gaps.
US CPA Course Fees in India 2026 (Updated Cost Breakdown with International Fee Hike)
US CPA course fees in India 2026 total cost now usually ranges between ₹4 lakh to ₹6 lakh for most Indian students. The increase is mainly due to higher international testing surcharge and updated exam structure under CPA Evolution 2.0.
US CPA course total fees in India 2026 are approximately ₹4–6 lakh, including evaluation fees, exam section fees, international testing surcharge (up to $510 per section), review course cost, and license fees. Final cost depends on exchange rate and number of attempts.
Evaluation Fees (Transcript Assessment)
Your Indian degree must be evaluated through the National Association of State Boards of Accountancy (NASBA) or approved agencies.
- Estimated: $200–$500
- Approx ₹17,000–₹45,000
This is usually a one-time payment.
CPA Exam Section Fees (Core + Discipline)
Under CPA Evolution 2.0, students appear for:
- 3 Core sections (AUD, FAR, REG)
- 1 Discipline section (ISC, TCP, or BAR)
Per section fee: around $250–$350
Total for 4 sections: approx $1,000–$1,400
Some state boards may charge slightly higher fees for discipline sections.
US CPA international testing fee 2026 for Indian students has increased in many states.
Earlier: around $390 per section
- Earlier: around $390 per section
- Now (2026 update): up to $510 per section in several states
For 4 sections:
Approx $2,040 total surcharge
Around ₹1,70,000–₹1,85,000 depending on exchange rate
This is one of the biggest cost components for Indian candidates. Policy updates are released by the American Institute of Certified Public Accountants and NASBA, so students should confirm state-specific charges before applying.
Review Course & Coaching Cost
Most students purchase CPA review programs.
- Estimated range: ₹80,000 to ₹2,50,000+
- Depends on provider, support level, and access duration
Premium mentoring programs may increase total cost.
Ethics Exam & License Fees
After passing exams:
- Ethics exam fee (if required)
- CPA license application fee
Estimated additional cost: ₹15,000–₹40,000
Exam Retake Fees (Important for Budget Planning)
If you fail a section:
- Full exam section fee must be paid again
- International surcharge applies again
Retakes can increase total budget significantly, so planning is important.
US CPA Course Fees Summary Table (India 2026 Updated)
| Cost Component | Estimated USD | Approx INR Range |
| Evaluation Fees | $200–$500 | ₹17,000–₹45,000 |
| Exam Section Fees (4) | $1,000–$1,400 | ₹85,000–₹1,25,000 |
| International Surcharge (4) | Up to $2,040 | ₹1,70,000–₹1,85,000 |
| Review Course | — | ₹80,000–₹2,50,000+ |
| License & Ethics | — | ₹15,000–₹40,000 |
| Estimated Total (2026) | — | ₹4–₹6 Lakh (Approx) |
Currency Disclaimer (Important for 2026)
Note: All INR values are approximate and depend on the current USD to INR exchange rate at the time of payment. In 2026, USD may fluctuate around ₹85–₹90, which can increase or decrease the final payable amount.
Check Official & Latest CPA Fee Details →
US CPA Course Exam Pattern 2026 (Subjects & Structure Explained)
US CPA exam pattern 2026 for Indian students includes 4 sections with a 50% MCQs and 50% Task-Based Simulations (TBS) format. Under CPA Evolution 2.0, every candidate must pass three core subjects and choose one discipline subject. Each exam section is 4 hours long.
US CPA exam pattern 2026 has 4 papers — 3 core (AUD, FAR, REG) and 1 discipline (ISC, TCP, or BAR). Each paper is 4 hours and follows a 50% MCQs and 50% Task-Based Simulations format. Candidates must pass all four sections within the allowed time window.
CPA Exam Blueprints & Structure – Official AICPA Guide →
Exam Question Type (50/50 Rule Explained)
US CPA Course exam question pattern 2026 follows a 50% MCQ and 50% TBS rule in most sections.
50% of marks come from Multiple Choice Questions (MCQs)
50% of marks come from Task-Based Simulations (TBS)
MCQs test theory and concepts.
TBS questions are practical case-based problems where you apply accounting knowledge in real scenarios.
This balanced format checks both understanding and real-world skills.
CPA core subjects list 2026 includes three compulsory sections:
- Auditing and Attestation (AUD) – Audit process, internal control, ethics.
- Financial Accounting and Reporting (FAR) – Financial statements, GAAP standards, reporting rules.
- Regulation (REG) – Federal taxation, business law, ethics.
All candidates must pass these three core sections.
CPA discipline subjects 2026 allow candidates to choose one specialization area:
- Information Systems and Controls (ISC) – IT systems, data security, internal controls.
- Tax Compliance and Planning (TCP) – Advanced taxation and planning.
- Business Analysis and Reporting (BAR) – Data analysis, business reporting, decision-making.
The discipline section helps students match the exam with their career interest.
Important Structure Details (2026 Update)
- Each section duration: 4 hours
- Total sections: 4
- Passing score: 75 out of 99
- Sections can be taken separately
The CPA exam is developed by the American Institute of Certified Public Accountants under the CPA Evolution model.
US CPA exam pattern 2026 includes 3 core papers + 1 discipline paper, 4 hours each, with 50% MCQs and 50% simulations. This structure tests both theory and practical skills.
US CPA Exam Syllabus 2026 (Detailed Subject-Wise Breakdown)
US CPA Course exam syllabus 2026 detailed subject-wise breakdown includes three core papers and one discipline paper under the CPA Evolution model. The syllabus tests accounting knowledge, auditing standards, taxation rules, business law, and modern topics like information systems and data analytics.
US CPA Course exam syllabus 2026 includes AUD, FAR, and REG as core subjects, plus one discipline subject (ISC, TCP, or BAR). The syllabus covers financial reporting, audit procedures, taxation, business law, and technology-based accounting areas. Each section tests both theory and practical application skills.
AUD – Auditing and Attestation
US CPA AUD syllabus 2026 focuses on audit process and professAudit planning, risk assessment, internal controls, collecting audit evidence, ethical responsibilities, and audit reporting standards.
This section checks how well you understand real audit work in companies.
US CPA FAR syllabus 2026 covers accounting standards and financial reporting rules.
Financial statements, revenue recognition, leases, bonds, governmental accounting, and US GAAP concepts.
FAR is detailed and requires strong accounting basics.
US CPA REG syllabus 2026 focuses on federal taxation and business law.
Individual and corporate taxation, tax compliance, ethics, contracts, and legal responsibilities.
This section is useful for students planning a career in taxation or compliance.
Discipline Subject – Choose One
US CPA discipline syllabus 2026 allows candidates to select one specialization area based on career goals.
ISC – Information Systems and Controls
IT systems, internal controls, cybersecurity basics, and technology in accounting.
TCP – Tax Compliance and Planning
Advanced tax rules, compliance requirements, and tax planning strategies.
BAR – Business Analysis and Reporting
Financial analysis, performance measurement, and data analytics.
Students usually choose their discipline based on their interest: ISC for Tech, TCP for Tax, and BAR for Analysis. This makes decision-making easier and aligns the exam with future career plans.
Foundation Tip for Beginners
US CPA exam syllabus 2026 becomes easier if you already understand basic commerce subjects. If you want to revise fundamentals before starting CPA, you can read
B.Com Course Details 2026: Subjects, Eligibility & Career Scope →
A strong foundation helps in understanding CPA topics more clearly.
How to Become a CPA in India? (Step-by-Step Process 2026)
How to become a CPA in India step by step process 2026 is simple if you follow the right order. Indian students must complete education requirements, apply through a US state board, clear all four CPA exam sections, and complete work experience.
Step 1: Check Your Education Eligibility
CPA eligibility for Indian students 2026 usually requires 120–150 credit hours.
Education – B.Com / M.Com / CA / equivalent degree
Credit Requirement – 120–150 credits (depends on US state board)
Evaluation – Foreign transcript evaluation required
Best For – Commerce graduates
Students from commerce background can first understand their basics through B.Com structure. (Read more about B.Com course details 2026)
Step 2: Choose the Right US State Board
US CPA state board selection for Indian students is important because every state has different rules.
Each State – Has its own eligibility rules
Popular Choices – Alaska, Montana, Guam (often flexible)
Application Mode – Through NASBA
Choosing the correct state makes the process smoother.
Step 3: Apply and Receive NTS (Notice to Schedule)
CPA Notice to Schedule process 2026 starts after your documents are approved.
Application – Submit documents + fees
Approval – Get Authorization to Test
NTS – Notice to Schedule issued
Validity – Usually valid for 6 months
Expert Tip: The Notice to Schedule (NTS) is usually valid for 6 months, so candidates should plan their exam dates accordingly to avoid expiration.
Step 4: Prepare and Clear All 4 CPA Exam Sections
US CPA exam preparation strategy 2026 requires clearing four sections.
Core Sections – AUD, FAR, REG
Discipline – Choose 1 (ISC / TCP / BAR)
Exam Pattern – MCQs + Task-Based Simulations
Passing Score – 75 out of 99
Students usually choose their discipline based on their interest: ISC for Tech, TCP for Tax, and BAR for Analysis.
Step 5: Complete Work Experience Requirement
CPA work experience requirement for Indian candidates depends on the state board.
Experience – 1–2 years (varies by state)
Supervisor – Licensed CPA
Field – Accounting / Auditing / Tax / Finance
If you are also exploring Indian professional courses, you can compare it with CMA India pathway to understand career scope and recognition.
Step 6: Apply for CPA License
How to get CPA license after passing exam is the final step.
Clear All Exams – Within 18–30 months window
Complete Experience – As per state rules
Ethics Exam – Required in some states
License Issued – After approval
Final Overview
Complete CPA process for Indian students 2026 includes:
Education → State Board Selection → NTS → Clear 4 Exams → Work Experience → License
This structured roadmap helps Indian commerce students plan properly and avoid mistakes during registration and exam scheduling.
US CPA Salary in India & Abroad 2026 (Freshers to Experienced)
US CPA salary in India and abroad 2026 for freshers and experienced professionals depends on skills, company size, location, and experience level. A US Certified Public Accountant can earn a strong income in India as well as in countries like the USA, Middle East, and Canada. Below is a simple and clear salary snapshot for easy understanding.
US CPA Salary in India 2026 (Fresher to Senior Level)
US CPA fresher salary in India 2026 usually starts higher than regular commerce graduates.
Fresher (0–2 years) – ₹6 lakh to ₹9 lakh per year (approx.)
Mid-Level (3–6 years) – ₹10 lakh to ₹18 lakh per year (approx.)
Senior Level (7+ years) – ₹20 lakh to ₹35 lakh+ per year (approx.)
Top MNC Roles – Can go higher based on profile
Salary may vary based on city (Mumbai, Bangalore, Gurgaon), Big 4 firms, or US-based MNCs.
US CPA Salary in USA 2026
US CPA salary in USA for freshers 2026 is much higher compared to many other countries.
Entry Level – $60,000 to $75,000 per year (approx.)
Mid-Level – $80,000 to $110,000 per year (approx.)
Senior / Manager – $120,000 to $160,000+ per year (approx.)
Salary depends on state, industry, and company size.
US CPA Salary in Middle East (UAE, Qatar, Saudi)
US CPA salary in Dubai and Middle East 2026 is attractive because many companies prefer international certifications.
Fresher – ₹8 lakh to ₹15 lakh per year (approx.)
Experienced – ₹18 lakh to ₹40 lakh+ per year (approx.)
Tax Benefit – In some countries, income tax is low or zero
This makes the Middle East a popular option for Indian CPAs.
Factors That Affect US CPA Salary
Factors affecting US CPA salary in India and abroad 2026 include:
Experience level
Technical skills (US GAAP, IFRS, Taxation)
Industry (Audit, Tax, Consulting, Corporate Finance)
Company type (Big 4, MNC, Startups)
Location
Strong communication skills and global exposure can increase salary growth.
Career Growth After US CPA Course
Career growth after US CPA certification 2026 is stable and long-term.
Common job roles include:
Financial Analyst
Internal Auditor
Tax Consultant
Finance Manager
Risk Advisory Professional
With 8–10 years of experience, professionals can move into senior leadership roles.
Final Overview
Average US CPA salary for Indian students 2026 shows strong earning potential both in India and abroad. Freshers can start with a good package, and experienced professionals can reach senior management roles with high salaries over time.
Salary figures are approximate and may change based on market demand, company policies, and global economic conditions.
US CPA Course Duration – How Long Does It Take?
US CPA course duration for Indian students 2026 usually takes around 12 to 18 months to complete all four exam sections. However, the total time depends on your study speed, background knowledge, and exam planning.
Eligibility Process – 1 to 3 months (document evaluation + approval)
Exam Preparation – 8 to 12 months (all 4 sections)
Exam Window – 18 to 30 months to clear all papers
Work Experience – 1 to 2 years (can be completed alongside job)
Commerce graduates who plan properly can complete exams within one year. Working professionals may take slightly longer depending on their schedule.
Overall, how long does it take to complete US CPA in India 2026 depends on preparation strategy and consistency. Proper planning helps reduce delays and avoid exam expiration issues.
CPA License vs CPA Certificate – What is the Difference?
Difference between CPA license and CPA certificate in 2026 is important for students who want to understand their professional status after passing the exam.
CPA Certificate – Given after passing all four CPA exam sections
CPA License – Granted after completing exam + work experience + other state requirements
Usage of Title – Only licensed CPA can officially sign audit reports
Authority – License allows you to practice public accounting
A CPA certificate shows that you have cleared the exam. However, a CPA license gives you full legal authority to work as a Certified Public Accountant in the United States.
US CPA Registration Process 2026 (Step-by-Step Guide)
US CPA registration process for Indian students 2026 includes education evaluation, state board application, fee payment, and exam scheduling. If you follow the correct order, the process becomes simple and easy to manage.
Step 1: Check Eligibility
Confirm that you meet the required 120–150 credit hours as per your chosen US state board.
Step 2: Select a State Board
Choose the right US state based on eligibility rules, fees, and future license plans.
Step 3: Get Transcript Evaluation
Submit your academic documents to an approved evaluation agency for credit verification.
Step 4: Apply Through NASBA
Create your account and submit the CPA exam application with required fees and documents.
Step 5: Receive Notice to Schedule (NTS)
After approval, you will receive the Notice to Schedule (NTS) (valid for 6 months). This document allows you to book your exam dates, so plan carefully to avoid expiration.
Step 6: Schedule Your Exam
Book your CPA exam at an approved test center based on availability.
In India, exams are conducted at Prometric centers in major cities.
Eligibility Check → State Selection → Transcript Evaluation → NASBA Application → NTS (6 months validity) → Exam Booking
The CPA exam registration process in India 2026 requires proper planning. Submitting correct documents and scheduling exams on time helps avoid delays and additional fees.
US CPA Course 2026: Frequently Asked Questions (FAQs)
What is the US CPA course and why is it valuable in 2026?
The US CPA (Certified Public Accountant) is a world-class accounting credential awarded by the AICPA. In 2026, it remains the “Gold Standard” because of the CPA Evolution model, which ensures accountants are tech-savvy. It’s highly valuable for working in Big 4 firms, MNCs, and global consulting roles.
Can I appear for the US CPA Course exam from India?
Yes! You can take the US CPA exams at authorized Prometric centers in major Indian cities like Mumbai, Delhi, Bangalore, Hyderabad, and Ahmedabad. You no longer need to travel to the US to clear your papers.
What are the eligibility requirements for Indian students?
To sit for the exam, you generally need 120 credits (each year of Indian university usually equals 30 credits). This means a B.Com (3 years) + M.Com/MBA (2 years) or CA typically makes you eligible with 150 credits, which is also the requirement for the final license.
What is the total cost of the US CPA course in India?
The total investment for a US CPA ranges between ₹3.5 Lakhs to ₹4.5 Lakhs. This includes evaluation fees, exam fees per section (approx. $390 + international testing fees), and your study materials/coaching.
How difficult is the US CPA exam compared to Indian CA?
The US CPA is considered moderate to high in difficulty. While Indian CA tests your memory and depth, CPA tests your logical application and conceptual clarity. The pass rates for US CPA are generally higher (around 45-55%) compared to the Indian CA.
What is the average salary of a US CPA Course in India?
Freshers who clear the US CPA can expect a starting salary between ₹8 LPA to ₹12 LPA in India, especially in metro cities. Senior professionals with experience often earn upwards of ₹20-25 LPA in top-tier MNCs and Big 4 firms.
Is B.Com enough to become a US CPA?
A 3-year B.Com degree gives you roughly 90 credits, which is short of the 120 required for the exam. To bridge this gap, students often enroll in a Bridge Course, an M.Com, or an MBA to reach the required credit count for eligibility.
Disclaimer
This article about the US CPA Course is for general educational and informational purposes only. The details shared here are based on publicly available information to help students understand eligibility, exams, fees, and career scope.
We are not an official authority of the US CPA Course, and rules, fees, or exam patterns may change over time. Students should always verify the latest updates from official sources before making decisions.
Salary figures, timelines, and examples mentioned in this US CPA Course guide are approximate and may vary based on individual effort, skills, and market conditions.