Indian candidates pay more than US candidates because of two extra fees: the International Testing Fee (ITF) and the mandatory credential evaluation.

• The ITF is $510 per exam section, which adds up to $2,040 (₹1.92 lakh) for all four sections. This is why non-US candidates pay more than US candidates. NASBA says this covers rising global operational costs.


• Indian candidates also need a credential evaluation (through NIES, WES, or FACS), which US candidates do not need.

The International Testing Fee (ITF) is a charge for candidates taking the CPA exam outside the US and is mandatory for all candidates not appearing for the CPA exam in USA.

• In 2026, the ITF is $510 per exam section.


• You pay it to NASBA along with your Notice to Schedule (NTS) fee before booking your exam through Prometric.


• Your NTS starts as a “domestic” NTS, and paying the ITF allows you to schedule at an Indian test center. Without it, Prometric won’t show slots in India.

Since all CPA exam fees are paid in USD, changes in the exchange rate directly affect how much you pay in INR. For example, if the rupee drops from ₹85 to ₹91, the same $3,965 exam cost goes up from ₹3,37,025 to ₹3,60,815, an increase of over ₹23,000.

The evaluation fee is the cost of checking your Indian academic credentials against US standards to make sure you meet the CPA exam requirements.

The fee is about $200-$250 (₹18,800-₹23,500 at $1 = ₹94), and it is paid to an evaluation agency, like NASBA's NIES, WES, or FACS. The evaluation process usually takes around 6 to 8 working weeks.

The CPA fees are paid in stages, not all at once:

• Firstly, an evaluation fee of $250 (₹23,500) is paid to NIES/WES/FACS when you enroll.


• Then, state board registration of $140 (₹13,160) is paid after your evaluation is approved.


• Exam fee + ITF of $900 per section(₹84,600) is paid per exam.

Paying in stages makes the process more manageable and ensures you only pay for a section when you’re ready to take it.

Yes. NASBA and CPA Exam Central accept international credit and debit cards (Visa and Mastercard) for fee payments. The transaction is billed in USD, so your bank applies the prevailing foreign exchange rate along with any applicable foreign transaction fees.

No. CPA exam fees are non-refundable. This applies to the NTS exam fee, the ITF, and all application fees. If your NTS expires before you sit for the exam, you lose the fees entirely and must reapply and pay again.

There are limited exceptions under NASBA's 'Exception to Policy' process for documented and unforeseen hardships, including death in the family, a medical emergency, US visa rejection, or military deployment. If you qualify, you can request an NTS extension of up to 90 days or a partial refund of exam fees, but not the ITF or application fees.

Prometric’s rescheduling fee depends on how far in advance you act:

• More than 30 days before the exam: Free rescheduling.


• 5 to 29 days before the exam: Approximately $35 (₹3,290) rescheduling fee.


• Within 5 days, but more than 24 hours before the exam: Approximately $93.61 (₹8,791) rescheduling fee.


• Within 24 hours or in case of a no-show: You forfeit the entire exam fee and must reapply with your state board.

Rescheduling is only possible within your NTS validity window. You cannot reschedule beyond the NTS expiry date.

If you fail a CPA exam section, you have to pay the full per-section fee again: $390 for the NTS fee + $510 for the International Testing Fee (ITF), totalling $900 per section (₹84,600 at current rates). Some state boards also charge a small reapplication fee of $50–$200. There’s no discount for retakes, and you have to pay the full amount each time. That’s why passing in one attempt is very important.

No. You only retake the section(s) you failed. Passed sections are credited and remain valid within an 30 months rolling window from the date you first pass a section. You have until this window closes to pass all remaining sections.

The coaching fee is separate from the exam fees. The official CPA exam fees (about $3,965) is paid to NASBA, state boards, and Prometric, not to any coaching institute.
In India, coaching and study materials usually cost between ₹1,22,000 and ₹2,50,000+, depending on the provider. While self-study is possible, it can increase the chances of failing and retaking exams, which may end up costing more than coaching itself.

Yes, there are extra costs candidates should plan for:

• In case of a reattempt, you pay the full per-section fee again of $900 (₹84,600) per section.


• Indian banks add 1–3% of forex charges on each USD payment, which adds up over multiple payments.


• After passing all sections, applying for the license costs $50–$500 (₹4,700–₹47,000) depending on the US state board.


• Some platforms, like Becker, charge for extended access. Look for “access till you pass” options to avoid extra fees.


• If your Notice to Schedule (NTS) expires unused, you lose the full per-section fee. Only buy it once you are ready to schedule.

The ABE Rule allows students to sit for the US CPA exam even if they haven’t completed the standard 120 total credits. To qualify, you need at least 8 credits in Accounting, Business, or Economics. Under this rule, students with around 90 credits can appear for the exam early, but you still need 120 credits for full exam eligibility and 150 credits to obtain the CPA license, depending on the state board of accountancy whose eligibility requirements you are meeting.

A US CPA license application fee costs around $75 (₹7,050). However, passing the exam makes you a CPA exam passer, not a licensed CPA. To get the license, most states require around 1-2 years of relevant work experience, which should be verified by a licensed CPA. The work experience can be completed in India, as you don’t need to work in the US to become a licensed CPA.

Yes, the investment is generally worth it. Starting salaries for US CPAs in India range from ₹8 LPA to ₹12 LPA at the entry levels and rise to ₹15 to 25 LPA with a few years of experience at the Big 4 firms or at multinational companies at the mid-level. As for the senior roles, one can expect salary packages anywhere between of ₹50 LPA to ₹1+ Cr per annum, depending on experience.

The US CPA costs slightly more upfront than CA, but it takes far less time, about 12 to 14 months, compared to 5 years for CA. During the early years of CA, articleship pay is quite low. In comparison, US CPAs in India typically start with ₹8 to 12 LPA, while fresh CAs earn around ₹5 to 8 LPA. This gap grows even more in MNCs and Big 4 firms. Overall, the longer duration and lower early earnings make CA’s opportunity cost much higher than that of the US CPA.