The CPA exam is the licensing exam for the US Certified Public Accountant credential - and for Indian commerce graduates, CAs and finance professionals, it remains the fastest global route into Big 4 and MNC finance roles. Here’s the complete 2026 picture: cpa exam subjects, registration, schedule, results, fees and prep strategy.
CPA Exam Levels & Subjects (2026 Pattern)
The Core + Discipline structure stays unchanged in 2026: three Core sections plus one Discipline section of your choice. There are no “cpa exam levels” in the CA sense - just 4 papers, which can be taken in any order (Core first is recommended).
Type | Section | What It Tests |
|---|---|---|
Core | FAR – Financial Accounting & Reporting | US GAAP, financial statements, select transactions |
Core | AUD – Auditing & Attestation | Audit process, ethics, risk, internal controls |
Core | REG – Taxation & Regulation | US federal tax, business law, ethics |
Discipline (pick 1) | BAR – Business Analysis & Reporting | Advanced reporting, data analytics, financial management |
Discipline (pick 1) | ISC – Information Systems & Controls | IT audit, SOC engagements, data governance, security |
Discipline (pick 1) | TCP – Tax Compliance & Planning | Advanced individual & entity tax planning |
Format at a glance:
Each section is 4 hours long and combines multiple-choice questions (MCQs) with task-based simulations (TBSs).
Every section is scored 0–99; you need 75 to pass.
All four sections must be cleared within a 30-month rolling window.
That 30-month clock starts when you pass your first section - not when you first sit.
2026 content alert: From July 1, 2026, certain One Big Beautiful Bill Act (OBBBA) tax provisions became testable - these apply only to REG and TCP.
CPA Exam Schedule & US CPA Exam Dates 2026
Core sections (AUD, FAR, REG) run on continuous testing - book any available date at a Prometric centre.
Discipline sections (BAR, ISC, TCP) are offered only in the first month of each quarter.
Core scores release on rolling dates every 2–3 weeks; Discipline scores follow roughly 6–7 weeks after the window closes.
Discipline Window 2026
Testing Dates
Approx. CPA Exam Results
Q1
Jan 1–31
Mid-March
Q2
Apr 1–30
Mid-June
Q3
Jul 1–31
September 11
Q4
Oct 1–31
December 16
Indian candidates test at Prometric centres in Bengaluru, Hyderabad, Mumbai, Delhi, Chennai, Kolkata, Ahmedabad and Trivandrum.
CPA Exam Fees in India 2026 (US CPA Exam Cost)
The cpa exam cost in India has two layers - the standard US fee plus an India-specific testing surcharge.
Cost Head | Approx. Amount (USD) | When Paid |
|---|---|---|
Credential evaluation (NIES/WES) | $200–$400 | One-time, at the start |
State board application/registration | $150–$250 | One-time |
Exam section fee | ~$268.59 per section (revised July 2026) | Per section |
India international administration fee | $460 per section | Per section |
Per section, all-in (India) | ≈ $729 | Per section |
All 4 sections (India) | ≈ $2,914 | Across the journey |
Including coaching and licensing, the US CPA typically costs ₹3.9–4.5 lakh from India in 2026.
You never pay it all upfront - costs are staggered section by section.
Retakes are the hidden cost: every failed section repeats the full ~$729 India fee. Passing first-time is the cheapest strategy.
CPA Exam Pass Rate 2026: Is the CPA Exam Tough?
It’s rigorous, not impossible - and the numbers show where to invest your study hours.
Section | Q1 2026 Pass Rate |
|---|---|
TCP | 79% |
ISC | 67% |
REG | 67% |
AUD | 48% |
FAR | 43% |
BAR | 41% |
The all-section average was 55.74% in Q2 2026, up slightly from 54.62% in Q1.
“An increase in pass rates simply means that candidates are better prepared.” - AICPA, on CPA Exam scoring and pass rates
Translation: difficulty stays constant; preparation is the variable you control.
CPA Exam Registration: Step by Step
Check eligibility - typically 120 credits to sit and 150 to license; B.Com plus CA/CMA/MBA combinations often qualify. Miles maps your transcripts to the right state board through its eligibility checker.
Get your transcripts evaluated by a NASBA-approved agency.
Apply to a state board and pay the application fee.
Receive your NTS (Notice to Schedule) via the CPA Candidate Portal.
Pay the international fee and book your Prometric slot in India.
How to Prepare (and Finish in 12 Months)
Sequence smartly: FAR → AUD → REG → Discipline. FAR builds the foundation, and the Discipline sits in a fixed quarterly window, so plan backwards from it.
Budget hours: 120–150 hours for FAR and BAR; 90–120 hours for AUD, REG, ISC and TCP.
Prioritise TBSs: simulations carry roughly half the weight in most sections and are where most marks are lost.
Mock under exam conditions: full 4-hour, no-pause sittings. Target 80%+ before you book.
Respect the 30-month rule: map all four exam dates before you sit the first.
“AI is not replacing accountants.” - Varun Jain, CEO, Miles Education
That’s the other half of 2026 preparation. Alongside CPA coaching, Miles Education bundles CAIRA - Certified AI-Ready Accountant, India’s first AI credential built specifically for accounting and finance professionals, with Level 1 offering 30+ hours of NASBA-approved CPE. A CPA licence proves technical competence; CAIRA proves you can apply AI across audit, tax and FP&A - the combination hiring managers are now screening for.
FAQs
1. How many cpa exam papers are there in 2026?
Four - three Core (FAR, AUD, REG) and one Discipline of your choice (BAR, ISC or TCP).
2. What are the total us cpa exam fees in India?
Roughly $729 per section including the $460 India administration fee - about $2,914 for all four, before evaluation, licensing and coaching costs.
3. When are cpa exam results declared?
Core scores release on rolling dates every 2–3 weeks; Discipline scores arrive 6–7 weeks after the quarterly window closes.
4. Is the cpa exam tough compared to CA?
Pass rates run 41–79% by section, but the CPA is usually completed in 12–18 months versus CA’s multi-year path - shorter, denser and more predictable.
5. Can I take the CPA exam in India?
Yes. All four sections are available at Prometric centres across major Indian cities, with the international surcharge applied per section.
6. What is the CPA exam passing score?
75 on a 0–99 scaled score - not a percentage of correct answers.
