CPA Exam Guide for Indian Candidates
U.S. CPA from India · CA vs CPA · B.Com Credit Equivalency
India sends more candidates to the U.S. CPA exam than almost any other country, and since 2020 you can sit for it without leaving the country. This guide covers how to take the U.S. CPA from India, how it compares to the Indian CA, whether your B.Com or CA qualification meets the credit requirement, and the costs involved.
16.2%
CA Final Pass Rate (Sep 2025)
4
U.S. CPA Sections
~$510/section
India Prometric Fee
$3,600–$4,900
U.S. CPA Exam Cost
Indian CA vs U.S. CPA: Side-by-Side Comparison
| Indian CA (ICAI) | U.S. CPA Exam | |
|---|---|---|
| Administered by | ICAI | AICPA/NASBA via Prometric |
| Structure | 3 levels (Foundation, Intermediate, Final) + 2-year articleship | 3 core + 1 discipline (4 sections) |
| Format | Objective and descriptive papers | MCQs + Task-Based Simulations (TBS) |
| Typical Time to Complete | 4.5–5 years after Class 12 | 18-month rolling window |
| Passing Standard | Varies by paper and group | 75 per section (0-99 scale) |
| Recent Pass Rate | ~10–16% (both groups, Sep 2025) | ~42–79% by section (2025-2026) |
| Standards Tested | Ind AS, Indian tax and company law | U.S. GAAP, U.S. GAAS, IRC |
| Reciprocity with U.S. | None (no MRA, no IQEX path) | Must sit the full 4-section exam |
| Degree Required | Class 12 to start Foundation | Bachelor's (120+ credits) |
| Career Scope | Indian domestic practice | Global recognition, U.S. practice |
How the Indian CA Is Structured
Unlike the U.S. CPA or the Philippine CPALE, the Indian CA is not a single licensure exam. It is a multi-stage qualification with three levels of exams plus two years of practical training (articleship).
CA Foundation
4 papers
Entry level, taken after Class 12.
CA Intermediate
6 papers across 2 groups
Followed by the 2-year articleship.
CA Final
6 papers across 2 groups
Taken near the end of articleship.
Scheme: New Scheme of Education and Training, effective July 1, 2023. Articleship is 2 years under this scheme, and the full qualification typically takes 4.5 to 5 years after Class 12.
Recent CA Pass Rates
ICAI pass rates vary sharply session to session. Figures shown are for the September 2025 attempt. Source: ICAI results.
Important: The Indian CA Does Not Shortcut the U.S. CPA
There is no Mutual Recognition Agreement between the U.S. (AICPA/NASBA) and ICAI. Indian CAs are not eligible for the International Qualification Examination (IQEX) and must sit the full four-section Uniform CPA Exam like any other candidate. Chartered Accountants from Australia, Canada, Ireland, Mexico, New Zealand, and South Africa can use the IQEX because their bodies hold a Mutual Recognition Agreement with the U.S. India does not, so a CA earns you no exam credit. Where the CA helps is on the education side: combined with a degree, it often satisfies the credit-hour requirement to sit.
Indian Degree Equivalency for the U.S. CPA
B.Com (3-year Bachelor of Commerce)
3 years · ~90 credit hours
US Equivalent: ~90 U.S. semester credits (often short of the 120-credit exam requirement)
A standard 3-year B.Com is typically evaluated at roughly 90 U.S. credits, so most B.Com-only candidates fall 20 to 30 credits short of the 120 needed to sit. A first-division B.Com from a NAAC "A"-grade university is sometimes evaluated more favorably, but this varies by evaluator and state board. Get an official evaluation before assuming eligibility.
B.Com + M.Com
3 + 2 years · ~120 credit hours
US Equivalent: B.Com (~90) + M.Com (~30) typically reaches 120, and often 150 credits
Adding an M.Com to a B.Com usually clears the 120-credit exam requirement and frequently the 150-credit licensure requirement. Exact awards depend on your evaluation.
CA (ICAI) plus B.Com
Varies · ~120 credit hours
US Equivalent: The CA qualification plus a B.Com is often evaluated as meeting 120 and sometimes 150 credits
Many boards, including Montana, recognize the Indian CA. Combined with a B.Com it often meets the exam requirement and sometimes licensure. There is no reciprocity, so the CA does not exempt you from the exam. Confirm credit treatment with an evaluator.
Credit-hour awards are not fixed. They depend on the evaluation agency and the state board, so treat the figures above as typical rather than guaranteed. Always get an official evaluation before you apply. See our credential evaluation guide for how NIES, WES, and FACS compare.
How to Take the U.S. CPA Exam from India
Choose a U.S. State
Pick a state that does not require an SSN and accepts international candidates. Montana, Illinois, New York, South Dakota, and Wisconsin are common choices for Indian candidates. Montana also recognizes the Indian CA.
Get Your Credentials Evaluated
Submit your transcripts, degree certificates, and any CA documents to a credential evaluation agency. NIES ($225) is the most widely accepted. Processing takes 8-12 weeks.
Apply to the State Board
Submit your application, evaluation report, and fees to your chosen state board. If you are short of 120 credits, bridge courses may be needed before you qualify. Review takes 4-8 weeks.
Receive Your NTS
Once approved, you receive a Notice to Schedule (NTS) valid for a set window per section. This is your authorization to book exam appointments.
Book at an Indian Prometric Center
Schedule your sections at one of the 8 Prometric centers in India. The international administration fee is roughly $510 per section on top of the standard ~$263 exam fee. Confirm the current fee in your NASBA account.
Study and Pass
You have an 18-month rolling window to pass all four sections. Most candidates spend 12-18 months studying with a CPA review course.
Meet Experience Requirements
After passing, complete your state's experience requirement (typically 1-2 years of supervised work). Some states offer a 120-credit pathway with 2 years of experience.
For a full walkthrough of each step, see our complete getting started guide.
Recommended States for Indian Candidates
Montana
No SSN required. Recognizes the Indian CA and focuses on accounting and business credits rather than total hours. Accepts the cheaper FACS evaluation. A common first choice for Indian candidates.
Illinois
No SSN, residency, or citizenship required. 120-credit pathway available. One of the most popular states for international candidates.
New York
No SSN required to sit. Adds a 120-credit plus two-year experience licensure pathway effective November 21, 2026.
South Dakota and Wisconsin
Both allow international candidates to sit without an SSN. Wisconsin has a 120-credit pathway active as of 2026.
Some states require an SSN later at licensure even if not for the exam, so choose with the licensure step in mind. For the full comparison, see our best states for international candidates guide.
Prometric Centers in India
The U.S. CPA exam is offered at 8 Prometric centers across India:
International fee: ~$510/section (on top of the ~$263 exam fee)
The U.S. CPA exam is administered at 8 Prometric centers across India. The international administration fee is roughly $510 per section on top of the standard NASBA exam fee (~$263/section). NASBA revised international fees in 2025, so confirm the current amount in your NASBA candidate account before scheduling.
Cost of the U.S. CPA from India
For a full cost breakdown, see our international candidate costs guide.
Frequently Asked Questions
Can I take the U.S. CPA exam in India?
Does the Indian CA qualification exempt me from the U.S. CPA exam?
Will my 3-year B.Com qualify me for the U.S. CPA exam?
Do I need a Social Security Number (SSN) to take the U.S. CPA exam from India?
How do the Indian CA and U.S. CPA compare?
How long does the U.S. CPA process take from India?
Which credential evaluation agency should I use?
Brennan Kolar
Founder, Atlas CPA Index
Brennan Kolar is the founder of Atlas CPA Index, an independent CPA review comparison platform covering all 55 U.S. jurisdictions. With over 10 years of experience with CPA review, he built Atlas to help candidates find the right review course based on how they actually learn, not which provider has the biggest ad budget.
Learn more about the authorReady to start your U.S. CPA journey? Compare review courses to find the right fit for your study style and budget.
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