Most candidates lose their first three months to paperwork, not studying.
Transcript evaluation. Credit math. Picking a state board that turns out to want a US Social Security Number. Sort that part out properly and the rest of the US CPA becomes something you can actually schedule around a job.
This us cpa guide for Indian student aspirants is built for 2026 rules, not 2019 ones. Quite a lot has moved.
Four things that changed
BEC no longer exists. It was retired in January 2024. If a cpa exam guide still tells you to "take BEC first for an easy win", it is two years out of date.
You now get 30 months to clear the remaining sections after your first pass. The old 18-month rule was brutal for working professionals.
Licensure rules loosened. Ten-plus jurisdictions switched on new pathways on 1 January 2026, with more expected through the year.
You can test in India - Bengaluru, Mumbai, Delhi, Hyderabad, Chennai, Kolkata, Ahmedabad, Trivandrum. Access isn't the issue anymore. Slot availability is.
Eligibility: the two numbers everyone confuses
There are two thresholds, and candidates mix them up all the time:
Roughly 120 credits to sit the exam
150 credits to be licensed (or the new 120-plus-experience route, below)
One year of Indian university education works out to about 30 US credits. So:
Your qualification | Approx. US credits | Where that leaves you |
|---|---|---|
BCom, 3 years | 90 | Short. You'll need a top-up |
BCom from a NAAC 'A' university, 1st division | 120 | Often exam-eligible as is |
BCom + MCom or MBA | 150 | Exam and license eligible |
BCom + CA (ICAI) | 140–150 | The strongest profile Indians hold |
B.Com + CA Inter | 120–130 | Usually enough to test |
Your evaluation gets done by a NASBA-approved agency: NIES, WES or IERF. Two candidates with identical marksheets can land 15 credits apart depending on their university's accreditation, which is why guessing is a waste of time. Run the check first, on the Miles eligibility page or directly with an evaluator.
One more filter: most states legally require an SSN. Indian residents should be looking at Washington, Montana, Guam or Alaska.
The 2026 pathway change
In May 2025 the AICPA and NASBA amended the Uniform Accountancy Act to add a third route to a licence. States then have to adopt it themselves, and many did on New Year's Day.
Pathway | Education | Experience needed |
|---|---|---|
Graduate degree | Master's with accounting concentration | 1 year |
Traditional 150-hour | Bachelor's + 30 extra credits | 1 year |
New 120-hour | Bachelor's with accounting concentration | 2 years |
Read that third row carefully. You aren't getting a shortcut. You're trading 30 credit hours for an extra year of work, which suits some people and not others. If you were already planning an MCom, the maths may not favour the new route at all.
"Creating flexibility for those wrestling with the time and cost of education is critical." - Mark Koziel, CPA, CGMA, President & CEO, AICPA
The same amendment moves the profession toward individual-based mobility, so one license travels across state lines rather than being tied to the state that issued it.
"We will continue to work closely with state boards." - Daniel J. Dustin, CPA, President & CEO, NASBA
Adoption still varies. Check your board's current status before you apply, because this one decision sets your whole cpa certification timeline.
What the exam looks like now
Three Core sections everyone takes, plus one Discipline you choose. Four hours each, passing score 75.
Type | Section | What it covers | When you can sit it |
|---|---|---|---|
Core | AUD | Auditing and attestation | Year-round |
Core | FAR | Financial accounting and reporting | Year-round |
Core | REG | Taxation and business law | Year-round |
Discipline | BAR | Business analysis and reporting | Quarterly |
Discipline | ISC | Information systems and controls | Quarterly |
Discipline | TCP | Tax compliance and planning | Quarterly |
Practical notes on scheduling:
Core sections run on continuous testing. Book any date you like, if there's a seat.
Disciplines only open in the first month of each quarter - January, April, July, October. Miss the window and you're waiting three months.
Indian CAs usually pick BAR. Tax professionals lean TCP. ISC suits audit-tech and risk backgrounds.
Your Discipline doesn't limit what you can practise later. Once licensed, you're a CPA, full stop.
Prometric slots in India get taken quickly. Book early, and keep checking for cancellations.
CPA course details: what it costs
Component | Approximate 2026 cost |
|---|---|
Credential evaluation | $100–$400 |
State board application | $20–$150 |
Exam section fee | ~$263–$269 each |
International testing fee (India) | $390 per Core, $510 per Discipline |
Ethics exam and licence | $150–$500 |
All-in, including coaching | ₹3.5–5.5 lakh |
Fees get revised, so confirm current numbers on NASBA's portal before paying anything. For a single consolidated cpa course details PDF with syllabus, fee schedule and state-wise rules, ask the Miles Education team for one.
A realistic timeline
Weeks 1–6: evaluation and state board selection
Weeks 6–10: application, ATT, then your Notice to Schedule
Months 3–10: the three Core sections, roughly 120–150 hours of study each
Months 10–13: your Discipline, timed to the next quarterly window
Months 13–18: ethics exam, experience sign-off, licence application
Total study time lands around 300–500 hours. Working professionals doing 15–20 hours a week usually finish in 14 to 18 months. People who quit their jobs go faster, but not by as much as they expect.
Where Miles and CAIRA come in
Miles trains more CPA candidates in India than anyone else, with hiring pipelines into the Big 4, GCCs and US public accounting firms. The useful part, honestly, isn't the lectures. It's the eligibility mapping, credit top-ups through university partnerships, and the licensing paperwork almost everyone underestimates.
Worth knowing about separately: CAIRA, the Certified AI-Ready Accountant credential. It carries 30-plus hours of NASBA-approved CPE and covers applied AI across audit, tax and FP&A, plus governance and ethics. It stacks on a CPA rather than competing with it.
"Accountants who know how to use AI are replacing those who don't." - Varun Jain, CEO, Miles Education
Start here
Get your transcripts evaluated. Shortlist an SSN-exempt board that matches your credit count and your preferred pathway. Then build a study plan before you pay for the NTS, because the 30-month clock starts the moment you clear section one.
The certified public accountant course rewards planning far more than intensity. Get the first six weeks right and the rest is manageable.
Questions people actually ask
1. Can I do the US CPA after a BCom?
Often, yes, though not always straight away. A three-year BCom typically evaluates at 90 credits, leaving you short of the 120 needed to test. First-division graduates from NAAC 'A' universities regularly come back at 120 and can sit immediately. Everyone else bridges the gap with an MCom, an MBA, CA Inter, or a credit top-up programme.
2. Is the US CPA worth it if I never plan to leave India?
That's where most of the hiring is now. GCCs and Big 4 delivery centres in Bengaluru, Hyderabad, Gurugram and Pune all service US clients and need people who know US GAAP and SOX. The licence travels if you want it to later, but it pays in cpa india roles on day one.
3. How long does the whole thing take?
Fourteen to eighteen months is normal for someone working full time. Twelve is possible if your credits are already clean and you sit Core sections back to back. The paperwork at either end, evaluation at the start and licensing at the finish, eats more calendar than candidates expect.
4. Can I actually take the exam in India?
Yes. Eight Prometric cities. The constraint is seats, not eligibility. Slots tend to release in batches a few weeks before each quarter opens, so book the moment your NTS lands and keep an eye out for cancellations.
5. Which state board should I apply to?
One that doesn't demand a US Social Security Number. Washington, Montana, Guam and Alaska are the usual picks for Indian candidates. Beyond the SSN filter, choose based on how your evaluation report reads and whether that board has adopted the new 120-hour pathway.
