CPA ELIGIBILITY
Understanding the CPA
License and CPA Eligibility
The Certified Public Accountant license is a renowned credential that qualifies individuals to offer professional accounting services, sign audit reports, and hold leadership roles in finance and compliance.
It's recognized globally and regulated by U.S. State Boards of Accountancy, representing the highest standard in accounting.
Becoming licensed, however, isn’t just about passing the exam, and it begins with meeting specific U.S. CPA eligibility requirements. These can vary by state but generally include a combination of education, examinations, ethics, and verified work experience.
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Who Governs the CPA
License?
The CPA license is globally recognized and regulated by individual U.S. State Boards of Accountancy. It represents the highest standard of competence in the field of accounting and is a legal requirement for public accounting services in the U.S.
The CPA exam is developed by the American Institute of Certified Public Accountants (AICPA) and administered in partnership with the National Association of State Boards of Accountancy (NASBA).
Each state sets its eligibility criteria, but most follow the 150-credit hour education requirement and a uniform exam structure.
The State Boards of Accountancy are also responsible for overseeing Continuing Professional Education (CPE) requirements, ensuring that licensed CPAs remain compliant with evolving professional standards, ethics, and regulatory changes.
Want to become a CPA? Let’s first check your CPA course eligibility here!
CPA Eligibility: Educational Requirements
To pursue the U.S. CPA exam, candidates must meet specific requirements. These requirements are set by the State Boards of Accountancy and may vary slightly depending on the state.
They ensure that you have the necessary academic foundation to succeed in the exam, which can be rigorous. The requirements include:
A bachelor’s degree in accounting, commerce, or business
A total of 120 credit hours of education (for exam eligibility)
Note: In the U.S., 1 year = 30 credit hours, so 120 credits = 4 years of study.
CPA Eligibility for License - After Passing the Exam
150 credit hours of education
- To qualify for the CPA license, you need 150 credit hours of education.
- This includes your bachelor’s degree plus additional coursework or post-graduate credits.
- Miles Education offers a 30-credit bridge program to help Indian students meet this requirement and ensure eligibility for licensure.
Relevant work experience
- You must complete one to two years of relevant work experience to obtain your license.
- This work experience must be under the supervision of a licensed CPA.
- Common fields of work for this experience include public accounting, auditing, or taxation.
Ethics exam (in some states)
- Some states require you to pass an ethics exam as part of the licensure process.
- The ethics exam covers professional conduct and ethical standards in accounting.
- This ensures that CPAs maintain high standards of integrity and professionalism in their practice.
CPA Eligibility for Indian
Students
A standard 3-year Indian bachelor’s degree typically offers 90 credits (though some 4-year programs offer up to 120),
so candidates often fall short of the requirements. Here’s how Indian graduates meet the eligibility criteria.
Note: For Indian students aspiring to become CPAs, understanding the educational requirements for the U.S. CPA exam can sometimes be a challenge.
Miles Education offers a custom credit evaluation + bridge solution to help Indian students meet both exam and license requirements.
CPA Eligibility Checklist
Earn a Bachelor’s degree
120 Credit hours
International transcript evaluation
(done via NASBA/Miles support)
Application to the right U.S. state board
Additional credits
(Miles provides support for this)
Take the First Step
Towards Your U.S. CPA
Eligibility with Miles
80%+ CPAs in India are Miles Alumni | 70,000+ Global
Alumni | Spread across 9 cities in India
Checking for your eligibility requirements is a critical step and can sometimes be overwhelming. From understanding the educational requirements to state board selection, Miles Education can help evaluate your profile and provide end-to-end support for the following:
CPA eligibility assessment
State board selection
Credential evaluation
CPA license application and completion
