2026 CPA Exam Guide: Eligibility, Requirements, Fees, and Application Process
The​‍​‌‍​‍‌ US CPA (Certified Public Accountant) is a globally recognized professional accounting designation. To get this designation, one must first pass the US CPA Exam. It consists of four major parts that assess the candidate’s understanding of financial accounting, auditing, taxation, and financial management, as well as a chosen area of specialization
Passing the CPA exam successfully is essential for obtaining a license as a US CPA, a credential valued worldwide. The CPA exam pattern is developed by the AICPA (American Institute of Certified Public Accountants), with the examination process being handled through NASBA. It is designed to test the candidates’ knowledge, professional judgment, and real-world application. CPAs are highly sought-after professionals in various areas, such as audit, tax, consulting, corporate finance, and the Big 4s.
Indian students and professionals, both fresh BCom and MCom graduates, as well as CA, ACCA, and finance professionals, will find the US CPA exam offering flexibility, modularity, and global mobility. One can sit and study for the CPA exam for international students while still working, and without having to move.
This blog is a comprehensive guide for up-to-date information on the CPA exam requirements, such as eligibility, syllabus, fees, level of difficulty, and application process, along with an 8-week CPA exam study plan. All of these factors will give you clarity for making an informed decision.
What is the CPA Exam?
The​‍​‌‍​‍‌ CPA Exam is a four-part professional examination that must be completed to be able to practice as a US CPA. The exam is developed by the AICPA, administered through NASBA, and conducted at Prometric test centers worldwide, including India. It tests your knowledge of accounting and financial reporting, application-based problem solving, analytical thinking, professional judgment, decision-making in real-world scenarios, auditing, and assurance skills.
The three core CPA sections of the exam are as follows:
- 1. FAR – Financial Accounting and Reporting
- 2. AUD – Auditing and Attestation
- 3. REG – Regulation
Besides the core sections, candidates can pick one discipline as per their career objectives:
- BAR – Business Analysis & ReportingÂ
- ISC – Information Systems and Controls
- TCP – Tax Compliance and Planning
Who Should Consider the CPA Exam?
- Accounting & finance graduates (BCom, MCom, BBA, MBA)
- CA / ACCA candidates looking for a global career
- Employees aiming for the following positions:
- US-based companies
- Big 4 and global consulting firms
- MNC FP&A, Tax, Audit, and Advisory ​‍​‌‍​‍‌teams
US CPA Exam Eligibility
CPA exam eligibility requirements are determined by educational credit hours and subject coverage, not just the name of your degree. Each US state board evaluates candidates based on total credits, accounting-related subjects, and academic structure.
How CPA Credit Hours Are Calculated
- Each year of university education gives 30 credit hours
- Each subject gives approximately 2.5 to 3 credit hours
- Most Indian 3-year bachelor’s degrees provide 90 credits
- All CPA state boards require at least 120 credits to appear for the exam
Who Is Generally Eligible?
You are usually eligible to appear for the CPA exam if you have:
- Graduation with CA, CS, or ICWA (CMA)
- Graduation with an MBA or a relevant Postgraduate Diploma
- Semester-wise Commerce graduation with sufficient accounting subjects
In these cases, both credit hours and subject requirements are typically met.
Eligibility Exceptions
Some US state boards allow candidates to sit for the CPA exam with fewer than 120 credits if they have strong subject coverage. You may be eligible even with 90 credits as well, if you have 8 or more subject-specific credits in:
- Accounting
- Business
- Economics
This pathway is especially relevant for Indian BCom and BBA graduates with accounting-focused curricula.
What If You Don’t Fully Meet the Credit Requirement?
Not meeting the required credit hours does not mean you are ineligible for the CPA exam. Many Indian candidates follow non-traditional academic paths and still successfully pursue the US CPA.Â
You may fall into this category if you are:
- A BBA graduate with limited accounting subjects.
- Someone who completed a BBA followed by an MA or MBA.
- A working professional with relevant experience in accounting, finance, audit, or taxation. but fewer academic credits.
In these cases, you are still considered a strong CPA candidate.
To address academic credit gaps, candidates can opt for a CPA Bridge Course, which helps to:
- Cover missing accounting or business subjects.
- Meet US state board eligibility requirements.
- Avoid enrolling in or repeating a full degree program.
A bridge course allows you to supplement your education efficiently and move forward with the CPA exam without losing time.
In Indian terms, if you’ve completed BBA → MA/MBA → gained relevant experience, you’re generally well-positioned for the CPA exam, with a bridge course helping to close any academic credit gaps.
Important Eligibility Clarification
- Work experience strengthens your profile, but CPA eligibility is credit-based
- Eligibility to appear for the exam and eligibility for CPA licensure are different
- Many candidates sit for the exam at 120 credits and complete 150 credits later for licensing
State-wise CPA Eligibility Comparison
State |
Exam Eligibility |
Credit Hours |
Indian Student Friendly |
Insights for Indian Students |
|---|---|---|---|---|
New York
|
Yes
|
120
|
Very popular
|
Often preferred for Indian BCom/BBA grads; bridge courses may help meet extra accounting units. |
New Jersey
|
Yes
|
120
|
Suitable with a bridge course if needed |
Requires 24 accounting + 24 business credits; BCom graduates usually need a bridge course. |
Texas
|
Yes
|
120
|
Flexible for Indian grads |
Good for BCom/BBA + work experience; accounting credit gaps can be supplemented via bridge courses. |
California
|
Yes
|
120
|
Subject-heavy
|
150 credits required for licensure; high accounting requirements make it tougher for non-commerce backgrounds. |
New Mexico
|
Yes
|
120
|
More lenient
|
Flexible eligibility; bridge courses can efficiently cover missing accounting and business credits. |
Guam
|
Yes
|
120
|
Highly Indian -friendly |
Popular among Indian candidates; lower residency constraints and flexible evaluation norms. |
Montana
|
Yes
|
120
|
Moderately friendly |
Accepts international transcripts; bridge courses often required to meet accounting credit criteria. |
Montana
|
Yes
|
120
|
Strict, but becoming lenient |
Requires specific accounting and business credits; careful evaluation needed for Indian degrees. |
CPA Exam Pattern at a Glance
The​‍​‌‍​‍‌ US CPA Exam is a thorough assessment of accounting knowledge and its practical application in the fields of auditing, financial reporting, and regulation. The exam comprises three Core CPA sections and one Discipline section of your choice, thus giving you the opportunity to align your exam according to your professional interests.
Core Sections
AUD – Focuses on auditing, internal controls, ethics and professional duties.
FAR – Examines financial accounting, reporting standards, and financial statement analysis.
REG – Deals with the topics of US Federal taxation and business law.
Discipline Sections
BAR: Examines financial analysis, reporting, and management decision-making skills.
TCP: Assesses tax planning, compliance, and strategy for individuals and businesses.
ISC: Evaluates knowledge of Information systems, internal controls, and cybersecurity risk management.
Exam Format & Duration
The CPA exam pattern is structured around testlets, which evaluate conceptual understanding and practical application skills. Each content area is further split into 5 testlets. An equal weight is placed on Multiple-Choice Questions and Task-Based Simulations. ​‍​‌‍​
Testlet-Wise Question Distribution
Section |
Testlet 1 (MCQ) |
Testlet 2 (MCQ) |
Testlet 3 (TBS) |
Testlet 4 (TBS) |
Testlet 5 (TBS) |
|---|---|---|---|---|---|
Section
|
Testlet 1 (MCQ) |
Testlet 2 (MCQ) |
Testlet 3 (TBS) |
Testlet 4 (TBS) |
Testlet 5 (TBS) |
AUD
|
39
|
39
|
2
|
3
|
2
|
FAR
|
25
|
25
|
2
|
3
|
2
|
REG
|
36
|
36
|
2
|
3
|
3
|
BAR
|
25
|
25
|
2
|
3
|
2
|
ISC
|
41
|
41
|
1
|
3
|
2
|
TCP
|
34
|
34
|
2
|
3
|
2
|
CPA Exam Fees
Understanding the CPA exam fees in India is crucial for planning your CPA journey, especially as an Indian candidate. The overall CPA exam fees cover the application, the evaluation, the fees for each exam section, and charges for international testing. Besides that, your cost will differ slightly depending on which state board you decide to go with.
How CPA Exam Fees Are Structured
Normally, the US CPA Exam charges are split into two main parts:
Category A- One-Time Fees
These are one-time costs associated with the submission of your application:
Fee Type |
USD |
Approx INR |
When To Pay |
Whom To Pay |
|---|---|---|---|---|
Evaluation Fee
|
$250
|
â‚ą22,750
|
To begin with, before applying for the CPA exam, candidates are generally expected to complete this step within 30 days of enrolling. (Tentative Processing Time – 30 Days) |
To begin with, before applying for the CPA exam, candidates are generally expected to complete this step within 30 days of enrolling. (Tentative Processing Time – 30 Days) |
State Board Registration Fee |
$140
|
â‚ą12,740
|
Following the evaluation process, this step is usually completed within 90 days of enrolling. (Tentative Processing Time – 4 to 6 weeks) |
Your assigned State Board of Accountancy |
*Kindly Note: Prices may vary subject to foreign exchange fluctuations and have been converted using the exchange rate as of 01-01-2026 ($1=INR 91).
Category B- Per Exam Fees
These are costs that you have to pay every time you book or re‑book an exam section:
Fee Type |
USD |
Approx INR |
When To Pay |
Whom To Pay |
|---|---|---|---|---|
CPA Exam Section / NTS Fee
|
$390*
|
â‚ą35,490
|
As/when you're prepared for each exam. (Usually, students take at least 1 exam every 4 months) |
CPA Exam Central
|
International Testing Fees*
|
$510*
|
â‚ą46,410
|
Payable along with NTS / CPA Exam Fees
|
CPA Exam Central
|
*Kindly Note: Converted using the exchange rate as of 01-01-2026 ($1 = INR 91) and the prices may vary, subject to foreign exchange fluctuations. All non-US candidates are meant to pay the ITF.
Total CPA Exam Fees
Component |
Amount (Approx) |
|---|---|
Total Exam Fees (Per Exam)
|
$900
|
Total Exam Fees (Per Exam Fee Ă— 4)
|
$3,600
|
Total CPA Exam Fee (One-Time + Exam Fee)
|
$3,965
|
*Kindly Note: Converted using the exchange rate as of 01-01-2026 ($1 = INR 91) and the prices may vary, subject to foreign exchange fluctuations. All non-US candidates are meant to pay the ITF.
CPA Exam Syllabus: Section-wise Overview
Section |
Content Areas & Allocation |
|---|---|
Auditing & Attestation (AUD)
|
Ethics, Professional Responsibilities & General Principles - 15‑25% Assessing Risk & Developing a Planned Response - 25‑35% Performing Further Procedures & Obtaining Evidence - 30‑40% Forming Conclusions & Reporting - 10‑20% |
Financial Accounting & Reporting (FAR)
|
Financial Reporting - 30‑40% Select Balance Sheet Accounts - 30‑40% Select Transactions - 25‑35% Forming Conclusions & Reporting - 10‑20% |
Regulation (REG)
|
Ethics, Professional Responsibilities & Federal Tax Procedures - 10‑20% Business Law - 15‑25% Federal Taxation of Property Transactions - 5‑15% Federal Taxation of Individuals - 22‑32% Federal Taxation of Entities - 23‑33% |
Business Analysis & Reporting (BAR)
|
Business Analysis - 40‑50% Technical Accounting & Reporting - 35‑45% State & Local Governments - 10‑20% |
Information Systems & Controls (ISC)
|
Information Systems & Data Management - 35‑45% Security Confidentiality & Privacy - 35‑45% Considerations for System & Organization Controls (SOC) engagements - 15‑25% |
Tax Compliance & Planning (TCP)
|
Tax Compliance & Planning for Individuals & Personal Financial Planning - 30‑40% Entity Tax Compliance - 30‑40% Entity Tax Planning - 10‑20% Property Transactions - 10‑20% |
CPA Exam Difficulty & Pass Rates
The CPA exam syllabus is extensive and application-focused. The CPA exam difficulty is reflected in historical performance trends, with the overall CPA exam pass rate typically ranging between 50% and 55%.
The US CPA Exam is known for its demanding nature. One of the ways to effectively prepare for the exam is to analyze the past performance trends to help you manage your time and have realistic expectations of your results.
Historical Trends
- Typically, the pass rate across all four sections is between 50% and 55%, hence, the exam is tough, and only candidates who prepare well will be able to pass.
- FAR continues to be the most difficult of the core sections, and the pass rate often dips below 45%, which, to a large extent, can be explained by its technical nature and the range of topics covered.
- REG exhibits somewhat higher and more consistent pass rates, mainly due to the fact that tax and business law topics are more codified.
- Exam sections of BAR, ISC, TCP under the CPA Evolution model (2024) exhibit different levels of participants’ achievement:
- Generally, TCP has the highest pass rates
- BAR is usually considered the hardest, especially for those candidates who are lacking in financial reporting skills
With reference from AICPA
Systemic Changes
- The pass rate varies from one test window to another and from one quarter to the next, in part due to differences in candidate readiness, modifications in the difficulty level of the exam, and changes in the composition of the candidate pool.
- You can significantly increase your probability of success by keeping abreast of the exam changes and focusing your preparation on your discipline areas of strength.
- CPA Evolution 2024 has introduced a Core and Discipline model for the exam, which is more in line with the accounting functions in the real world.
- AICPA & NASBA make changes to the exam content, scoring procedures, and candidate directions on a regular basis so that the exam remains up to date and ​‍​‌‍​‍‌fair.
CPA Exam Study Plan
Many CPA candidates stumble into a pitfall of launching their CPA exam preparation without a roadmap. Here is a practical 8-week CPA exam study plan, which is followed by students and working professionals to create a study rhythm and prepare effectively.
EduMont Classes – 8-Week CPA Study Plan (AUD + FAR + REG)
How EduMont helps you Apply for the CPA Exam
How EduMont Helps You Apply for the CPA Exam
Navigating the US CPA Exam application process can be complex, especially for Indian candidates. EduMont provides end-to-end support, making it a smooth, accurate, and stress-free journey for candidates.
1. Evaluation Assistance
- We guide you on which state board and evaluation agency is best for your profile.
- EduMont helps fill out the evaluation forms and submits your academic transcripts.
- Once submitted, we track the evaluation report, which confirms your eligibility for the CPA Exam.
- We also assist with state board approvals, ensuring you meet all regulatory requirements.
2. Fees Payment Support
- After your eligibility is confirmed, we help you pay the NTS (Notice to Schedule) fees.
- We also guide you through International Testing Fees (ITF) if you’re taking the exam outside the US.
3. State Allocation & Exam Booking
- EduMont assists with state allocation, ensuring you choose the right jurisdiction for your eligibility.
- We help you schedule your exam at Prometric centers, including international locations.
4. License Assistance
- After passing the exam, EduMont provides guidance and support in obtaining your US CPA license.
- We ensure all state-specific documentation and applications are completed correctly, helping you transition from exam success to licensure smoothly.
With EduMont’s guidance, Indian students and professionals can save time, avoid errors, and focus entirely on preparation rather than administrative hurdles.
Why Choose EduMont For Your Preparation
- Unlimited Access to UWorld Resources: Students benefit from unrestricted access to UWorld’s printed study materials, eBooks, digital question banks, and unlimited mock exams, enabling efficient learning and practice until mastery is achieved.
- Live Chalk-and-Talk Classes: Interactive sessions allow for real-time doubt resolution, helping students grasp complex concepts effectively and clarifying any queries immediately.
- EduMont Learning Management System (LMS) Access: Candidates can access pre-annotated, highlighted study materials, class notes, and recorded lectures, with availability continuing until they successfully pass the exam.
- Certified Faculty-Led Training: Instruction is delivered by dually qualified & highly experienced professionals, lead by Mr. Rohan Chopra, CPA, CMA, TEDx speaker, as well as other expert CPA faculty including Mr. Paras Batra, CA, CPA; Mr. Shubham Shandilya CPA and Mr. Parth Zaveri, CPA, MBA; ensuring high-quality teaching and guidance.
- Safety Net System: EduMont tracks candidate progress continuously and offers intervention and personalized support. This ensures candidates attempt each CPA section only when fully prepared, maximizing the likelihood of success.
- Personalized One-on-One Game Plan Calls: One-on-one mentorship sessions to evaluate each student’s preparation, customize their exam strategy, and provide guidance designed to help candidates pass without needing retakes.
- Pass-in-One-Attempt Guarantee: The Safety Net System & one-on-one game plan calls underpin this promise, giving students confidence in their preparation and approach.
- End-to-End Support: EduMont assists students throughout the entire CPA journey, from eligibility checks and scheduling exams to career guidance and placement support, ensuring a smooth path from preparation to licensure.
- No-Cost EMI Option: Flexible payment options are provided to ensure that financial constraints never hinder learning, making world-class CPA preparation accessible to everyone.
- Half a decade of Legacy: Backed by over half a decade of proven excellence, EduMont has empowered CPA aspirants with exam-focused preparation, expert mentorship, and consistent results, making it a trusted name in US CPA training.
CPA Exam Centres for Indian Students
City |
State |
Recommended For |
|---|---|---|
Ahmedabad
|
Gujarat
|
Candidates from Western and Northern India looking for accessible testing facilities. |
Bangalore
|
Karnataka
|
Candidates from South India seeking well-connected and reliable test centres. |
Chennai
|
Tamil Nadu
|
Candidates from Tamil Nadu, Andhra Pradesh, and nearby regions; officially approved by NASBA. |
Hyderabad
|
Telangana
|
Candidates preferring a major CPA testing hub with a professional exam environment. |
Mumbai
|
Maharashtra
|
Candidates based in Maharashtra and surrounding Western Indian regions. |
New Delhi / Gurgaon (NCR) |
Delhi NCR
|
Candidates from North India seeking easily accessible test locations. |
Kolkata
|
Kolkata West Bengal |
Candidates from Eastern India using an officially recognized Prometric centre. |
Trivandrum
|
Kerala
|
Candidates from Kerala and nearby states using one of India’s approved CPA exam cities. |
CPA Exam Study Materials
UWorld CPA Review – A highly concept-driven AICPA-licensed course review known for its exam-accurate simulations, in-depth explanations, and adaptive learning tools. Particularly strong for working professionals and international candidates who want to understand why answers are correct and train in an interface that closely mirrors the real CPA exam.
Becker CPA Review – A structured and widely recognised provider. Becker was preferred once, but as of mid-2023, ever since Peter Olinto moved to UWorld, many of the Big-4 have switched to UWorld as their preferred CPA material provider.
Surgent CPA Review – An adaptive, tech-led platform that prioritises weak areas to shorten study time, best suited for disciplined, self-guided learners. Being relatively new, it is still in the process of proving itself in the market.
Gleim CPA Review – A content-heavy program with question banks, ideal for candidates who prefer exhaustive coverage or are retaking sections. But it does not have the CPA exam interface.
NINJA CPA Review – A low-cost supplementary tool focused on MCQs and audio learning, commonly used for last-stage revision alongside a primary course. But it does not have the CPA exam interface.
EduMont’s Pick
Most CPA aspirants don’t struggle due to poor study material, but because of a lack of structure, burnout, and difficulty applying concepts under exam pressure. To solve this, EduMont recommends and supports UWorld CPA Review, a platform built for exam-ready, outcome-focused preparation, not just content consumption. UWorld is regarded as the world’s best CPA Study Materials, so naturally, this trickles down, making UWorld India’s best CPA Study Materials.
Why UWorld CPA Review
- Unlimited Access Until You Pass, allowing flexible, stress-free preparation
- Exam-Accurate Simulations, closely mirroring the US CPA Exam interface
- SmartPath Adaptive Technology, creating personalised study plans and readiness insights
- Comprehensive, Updated Content, aligned with the AICPA-licensed syllabus and Blueprints
- Active Learning Approach, helping students focus on weak areas and improve performance efficiently
Candidates using adaptive learning tools like UWorld consistently perform better by targeting gaps early and studying more strategically.
Is the CPA Exam Worth It?
The​‍​‌‍​‍‌ US CPA Exam stands as one of the most prestigious certifications that accounting and finance professionals can obtain worldwide. Indian students especially benefit as it allows international mobility without the need to relocate. If you select the right state, plan your eligibility, and are disciplined in your studies, you can complete the CPA journey even while working a full-time job. What really separates the successful ones is not just working hard but also well-organized preparation, focused practicing with exam-like materials, and getting help regularly.Â
By using EduMont’s complete application support and UWorld’s AICPA-licensed, exam-simulated learning environment, candidates can lessen the feeling of doubt, save themselves from unnecessary expenses, and devote themselves completely to confidently passing each section. In case you want to develop a global-level career in accounting, a CPA is not only worth it -it is a smart move towards your professional ​‍​‌‍​‍‌future.
Ready to start your CPA journey with clarity and confidence?Â
Frequently Asked Questions
1 ) What is the CPA Exam?
Ans) A globally recognised four-part professional exam conducted by the AICPA to become a licensed US CPA.
2) Is CPA valid in India?
Ans) Yes, the US CPA is highly valued in India by Big 4 firms, MNCs, and global consulting organisations.
3) What are CPA eligibility requirements in India?
Ans) Eligibility is credit-based, usually requiring 120 educational credits with sufficient accounting and business subjects.
4) How long does it take to clear the CPA exam?
Ans) Most candidates complete the CPA exam within 12–18 months while studying alongside work.
5) What is the total cost of the CPA exam in India?
Ans) The total cost is approximately ₹3.5–3.6 lakhs, depending on the state board and exchange rates.
6) Which CPA section is the hardest?
Ans) FAR (Financial Accounting & Reporting) is generally considered the most challenging section, simply due to its lengthy syllabus.
7) How do international candidates apply?
Ans) International candidates apply through NASBA with credential evaluation, state board approval, and Prometric exam booking.
Rohan Chopra
The brain behind EduMont classes. He is an educator and professional mentor, specializing in US CPA and CMA exam training. With years of experience in finance and accounting education.At EduMont, he plays a key role in content development, exam readiness planning, and student success tracking. Through blogs, webinars, and one-on-one mentoring, he continues to empower the next generation of global finance professionals.
