US CPA Eligibility for Indian Students: Master’s Degree Needed? The journey to becoming a Certified Public Accountant (CPA) in the United States is a significant step for many Indian accounting and finance professionals. A key question that often arises is:
“Do I need a Master’s degree to sit for the CPA Exam?”
This question is especially relevant in India, where educational systems and credit hour calculations differ from the US. This article breaks down:
- The 120 vs. 150 credit hours rule (from an Indian perspective)
- The role of a Master’s degree in CPA eligibility
- Alternative CPA pathways for Indian students
120 vs. 150 Credit Hour Rule Explained For US CPA eligibility for Indian students
120 Credit Hours: To Sit for the CPA Exam
- In most US states, you must have 120 credit hours to be eligible for the CPA exam.
- For Indian students, a standard three-year B.Com degree is often evaluated as 90 credit hours.
- A 3-year bachelor’s degree alone is not enough.
- To meet the 120-credit requirement, Indian students may need:
- A one-year diploma
- A bridge course
- A certificate course
- Most states also require 24 credits in accounting and 24 credits in business-related subjects.
150 Credit Hours: For CPA Licensure
- To become a licensed CPA, almost all US states require 150 credit hours.
- A 3-year B.Com (≈90 credits) leaves a gap of 60 credits.
- A Master’s degree (M.Com or MBA in Finance) typically adds the needed 60 credit hours.
- Alternative pathways are emerging, such as 120 credit hours + two years of relevant work experience in some states.
The Role of a Master’s Degree in US CPA eligibility for Indian students
A Master’s degree is the most common and reliable way to fulfill the 150-credit rule.
Popular options for Indian students include:
- M.Com
- MBA (Finance/Accounting)
It ensures:
- Exam eligibility (120 credits)
- Final licensure requirement (150 credits)
However, it’s not the only option — professional qualifications can also bridge the gap.
Accepted Educational Paths for Indian Students to Become a CPA
The most recognized combinations are:
- B.Com + M.Com
- B.Com + CA (Chartered Accountancy)
- B.Com + MBA (Finance or Accounting)
- BBA/BMS + M.Com/CA
Note: A B.Com alone is not sufficient. Candidates must complete additional qualifications.
Also, make sure your background covers essential CPA subjects:
- Financial Accounting
- Cost Accounting
- Taxation
- Auditing
Missing these may lead to eligibility issues.
Conclusion: Do You Really Need a Master’s Degree?
- A Master’s degree is helpful, but not mandatory.
- The key is reaching 150 total credit hours.
- Pathways include:
- Master’s degree (M.Com/MBA)
- Bridge courses + B.Com
- B.Com + CA qualification
Still unsure about your eligibility? Use our CPA Eligibility Checker for a free, detailed report on your educational background and a clear roadmap to your CPA success.
Manas Shukla
Manas Shukla has been a Student Counsellor & Program Advisor in the field of US CPA and US CMA certifications for the past 8 Years. With a background in accounting and a growing track record of mentoring students, he brings fresh insights and relatable guidance to aspiring finance professionals. Passionate about simplifying the certification process, he shares tips on exam preparation, eligibility, and global career opportunities. His approach is friendly, practical, and focused on helping students build clarity and confidence
