The US CPA course is not a degree you enrol in. It is a licence route: you apply to a US state board of accountancy, take four exam sections of four hours each, score at least 75 on every section, and separately meet that board's education and experience rules. Coaching helps you prepare, but only the board and the exam body decide whether you are eligible.
Our CPA certification course page covers training options, eligibility checks and fee components. This guide answers the questions that come before enrolling: what you actually study, how an Indian candidate applies, what the degree evaluation involves and which fees are published. Facts below come from AICPA and NASBA pages read in October 2026.
US CPA course at a glance
| Point | Detail |
|---|---|
| What it is | Uniform CPA Examination plus education and experience rules set by a US jurisdiction |
| Exam structure | Three core sections and one discipline section, four sections in all |
| Length | Four hours per section; 16 hours across the exam |
| Passing score | At least 75 on each section |
| Where you sit it | Prometric test centres, including international locations; India is on NASBA's list |
| International fee, India | USD 460 per section, on top of domestic fees |
| Who decides eligibility | The Board of Accountancy of the jurisdiction you apply through |
CPA course subjects: what the four sections cover
Every candidate takes three core sections and picks one discipline. The syllabus is set by AICPA through exam blueprints, so use the current blueprint for topic-level detail instead of a coaching brochure.
| Section | Type | Subject area |
|---|---|---|
| AUD | Core | Auditing and Attestation |
| FAR | Core | Financial Accounting and Reporting |
| REG | Core | Taxation and Regulation |
| BAR | Discipline (choose one) | Business Analysis and Reporting |
| ISC | Discipline (choose one) | Information Systems and Control |
| TCP | Discipline (choose one) | Tax Compliance and Planning |
Choose the discipline from its name and blueprint against your own work: business analysis and reporting, information systems and controls, or tax compliance and planning. Read the blueprint topics before you commit, and take a diagnostic test before you fix a study order. If you are still comparing qualifications, our financial analyst course guide sets the CPA beside CFA, FRM and others.
How Indian candidates apply for the US CPA course
The process is the same as for US candidates, with an extra international step. NASBA says you must establish eligibility through a jurisdiction that takes part in international administration. Alabama, Idaho, North Carolina and the Virgin Islands do not.
Choose a participating jurisdiction and read its rules, the NASBA Candidate Guide and the International Informed Consent Agreement.
Apply to that Board of Accountancy (or its designee) and pay its fees. If your education was outside the US, the jurisdiction will ask for an evaluation of your degree.
Receive your Notice to Schedule.
Use the Notice to Schedule to register for an international location, India in your case, and pay the per-section international fee.
Wait at least 24 hours after registering for each section, then book your appointment through Prometric. Carry a valid passport on the day.
Degree evaluation for Indian qualifications
Degree titles do not settle eligibility. The board checks the subjects and credits behind your BCom, MCom or other degree. For 25 jurisdictions, including Arizona, Georgia, Illinois, Maryland, New Jersey, Oregon and Washington, NASBA International Evaluation Services is the only approved provider of the evaluation. New York is not on that list.
NASBA's requirements page asks for an online application, a passport or government ID, and official transcripts and degree certificates sent directly by your university. Documents in a language other than English need a certified English translation. Syllabi for accounting and business courses may be requested, and everything must reach NASBA within 90 days of applying or the application is denied and the fee is forfeited. Ask your university for transcripts early. If your bachelor's degree is in commerce, our after BCom guide shows where the CPA fits among other options.
US CPA course fees in India: what is published
NASBA publishes the international fee for India: USD 460 for each section, non-refundable, in addition to the jurisdiction's own application and exam fees. For all four sections that is USD 1,840 in international fees alone. Domestic fees differ by jurisdiction and NASBA's guide does not give one national figure, so get the fee table from your chosen board.
Coaching is a separate cost. Our CPA course page shows an indicative training figure from one provider, and you should ask any provider for an itemised quote that says what is included and the terms for extensions and refunds. Keep room in the budget for a repeat attempt, since each section you retake needs its own registration. Run the total through our education loan EMI calculator if you plan to borrow.
Taking the exam in India: what to expect on the day
The exam is held at Prometric test centres, not from home. Your passport must match the details NASBA holds, and you can only test for the sections and location you registered for. Each section runs four hours with a standard 15-minute break in the middle that does not use up testing time. Scores for international candidates are released on the same schedule as domestic ones, and each Board approves release dates. After you pass all sections, you transfer the scores to your target jurisdiction and apply for the licence.
CPA, ACCA or CMA: which course should you pick
Choose the US CPA if you want a US-linked audit, reporting or tax credential and are ready to deal with a US board's paperwork.
Look at ACCA if you want a globally recognised accountancy qualification. Read our ACCA course duration guide before comparing.
Look at CMA if cost and management accounting is your direction. Our CMA course details explain the routes.
Check the licence goal first. Passing the exam is one stage. Education and experience rules still apply, and no credential promises a job or a salary.
Frequently asked questions
What is the US CPA course?
It is the route to becoming a Certified Public Accountant in a US jurisdiction: the Uniform CPA Examination plus education and experience rules. Coaching courses help you prepare, but they do not replace the board's requirements.
What are the CPA course subjects?
Three core sections, AUD, FAR and REG, plus one discipline: BAR, ISC or TCP. AICPA publishes blueprints for each section.
Can I take the US CPA exam in India?
Yes. NASBA lists India as an international testing location. You apply through a participating US jurisdiction, get a Notice to Schedule, register for India and book a Prometric appointment.
What is the US CPA exam fee for Indians?
NASBA lists an international fee of USD 460 per section for India, non-refundable, in addition to the jurisdiction's domestic application and exam fees.
What is the passing score in the CPA exam?
AICPA requires at least 75 on each section.
Do I need to evaluate my Indian degree?
If your education was outside the US, boards ask for an evaluation. In 25 jurisdictions NASBA International Evaluation Services is the only approved provider, so check which one your board uses.
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