US Certified Public Accountant ( US CPA Course)
Gateway to work at USA
CPA Course Fees in India and Exam Fees
Introduction
The reputed and highly regarded Certified Public Accountant (US CPA) is a licensed qualification that gives an opportunity and allows one to become a certified accountant globally in countries such as Canada, Australia, the USA, New Zealand among other reputable places. This qualification comes under the jurisdiction and authority of the American Institute of Certified Public Accountants (AICPA).
The US CPA qualification ensures placements with top MNCs and Big 4s in the world. You can apply for the US CPA qualification once you meet the US CPA eligibility criteria and are passionate about making a career in the field of accountancy.
US CPA Course Exam Fees
The US CPA course exam fees in India vary based on whether you are taking the exam from the US or outside the country. It also depends on the state you are registering from.
The CPA course includes three core subjects and three discipline subjects, out of which you have the option of choosing one, which are as follows-
Core Subjects:
- Auditing and Attestation (AUD)
- Financial Accounting and Reporting (FAR)
- Taxation and Regulation (REG)
Discipline Subjects:
- Business Analysis and Reporting (BAR)
- Information System & Controls (ISC)
- Tax Compliance and Planning (TCP)
| Examination & other Fee | IN USD ($) | IN INR | When to pay | Who to pay |
|---|---|---|---|---|
| Evaluation Fee | $240 | ₹20,517 | After receiving transcripts | NASBA |
| State board registration | $90 -$143 | ₹7,693 - ₹12225 | After receiving the evaluation report | NASBA |
| Exam Fee per section | $885 | ₹75656 | While applying for the examination | NASBA |
| Total Exam Expense (Per section x4) | $3900 approx | ₹3,33,791 approx |
*Note- Converted using exchange rate as of 3-07-2025 ($1=INR 85.60)
US CPA Eligibility Criteria
The eligibility criteria for this examination can vary from state to state in which you are applying. There are some strict rules and regulations regarding where and how one can use it. There are 6 to 8 states where an individual can apply to be a US CPA from India very easily.
The minimum US CPA eligibility criteria are having a bachelor's degree in any one of the streams among Commerce, Accounting, Finance or Arts. You would also need to have 120CPE credits to take the CPA exam and 150 CPE credits to get an official CPA license.
- If you are from CA inter/ CS inter/ ICWA inter/ or a diploma, you would just need 30 credit points.
- If you are from an M.com/ MBA/ CA/ CS/ ICWA background, you will get 60 credit points.
- And if you are from a BCom/ BBA/ BA (economics)/ BMS/ BFA background, you will have 90 credit points.
The US follows a credit-based system for academic evaluation as a result of which one requires a set number of credits in academics in order to be eligible. The basic US CPA eligibility criteria for Indian students for the US CPA are as follows:
- For Examination: Graduation + CA Inter/ CMA Inter/ PGDM of 1 year
- For licensing: graduation + post-graduation degree + 2000 continuous working hours full-time related to accounting only.
US CPA Exam Pattern
The Certified Public Accountant examination involves three core subjects along with one optional discipline subject that you have three options to choose from, which tests one's knowledge and expertise of basic concepts of accountancy, taxation, auditing, corporate governance, IT, business laws and finance. These examinations demand rigorous preparation and clarity of concepts in order to achieve a high score and clear them.
The exam has different questions in the form of multiple choice questions (MCQs), task-based simulations (TBSs) and written communication tasks (WCT). In every section except ISC, task-based simulations and multiple-choice questions account for half of your final score. Task-based simulations make up 40% of the ISC, while multiple-choice questions make up 60%. It is a four-hour test with four sections as described below and an individual is required to complete all the sections in the 18-36 months testing window, depending upon the state board.
The following is the pattern of the US CPA examination:
| Subject | MCQs | TBSs |
|---|---|---|
| Financial Accounting and Reporting (FAR) | 50 | 7 |
| Auditing and Attestation (AUD) | 78 | 7 |
| Taxation & Regulation (REG) | 72 | 8 |
| Business Analytics and Reporting (BAR) | 50 | 7 |
| Information Systems and Controls (ISC) | 82 | 6 |
| Tax Compliance and Planning (TCP) | 68 | 7 |
Financial Accounting & Reporting (FAR)
4 hours (50 multiple-choice questions (MCQ) and 7 task-based simulations (TBSs))
| Content | Weightage |
|---|---|
| Financial Reporting | 30-40% |
| Select Balance Sheet Accounts | 30-40% |
| Select Transactions | 25-35% |
Auditing & Attestation (AUD)
4 hours (78 multiple-choice questions (MCQ) and 7 task-based simulations (TBSs))
| Content | Weightage |
|---|---|
| Ethics, Professional Responsibilities and General Principles | 15-25% |
| Assessing Risk and Developing a Planned Response | 25-35% |
| Performing Further Procedures and Obtaining Evidence | 30-40% |
| Forming Conclusions and Reporting | 10-20% |
Taxation & Regulation (REG)
4 hours (72 multiple-choice questions (MCQ) and 8 task-based simulations (TBSs))
| Content | Weightage |
|---|---|
| Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% |
| Business Law | 15-25% |
| Federal Taxation of Property Transactions | 5-15% |
| Federal Taxation of Individuals | 23-32% |
| Federal Taxation of Entities (including tax preparation) | 23-33% |
Business Analytics and Reporting (BAR)
4 hours (50 multiple-choice questions (MCQ) and 7 task-based simulations (TBSs))
| Content | Weightage |
|---|---|
| Business Analysis | 40-50% |
| Technical Accounting and Reporting | 35-45% |
| State and Local Governments | 10-20% |
Information Systems and Controls (ISC)
4 hours (82 multiple-choice questions (MCQ) and 6 task-based simulations (TBSs))
| Content | Weightage |
|---|---|
| Information Systems and Data Management | 35-45% |
| Security, Confidentiality, and Privacy | 35-45% |
| Considerations for Systems and Organization Controls (SOC) | 15-25% |
Tax Compliance and Planning (TCP)
4 hours (68 multiple-choice questions (MCQ) and 7 task-based simulations (TBSs))
| Content | Weightage |
|---|---|
| Tax Compliance and Planning for Individuals and Personal Finance Planning | 30-40% |
| Entity Tax Compliance | 30-40% |
| Entity Tax Planning | 10-20% |
| Property Transactions (disposition of assets) | 10-20% |
US CPA Course Evaluation
Once you are sure about meeting the minimum eligibility criteria for the US CPA examination, you are required to move ahead to the evaluation and registration process.
The following are the steps to be followed to complete the initial process once you enroll in the VGLD US CPA course:
- State board allocation (jurisdiction) is done by the VGLD team.
- The online application is submitted to the evaluation agencies for the foreign credential evaluation.
- Once the above steps are completed, the documents are then submitted to the evaluation agency.
- After completing all the evaluation steps, the individual can then proceed to complete their registration process. They release the evaluation report and further proceed with the state board registration. Then the student pays the exam fees and schedules the exam on the Prometric website.
How to prepare for the US CPA exam?
This is one of the most important steps of the US CPA exam journey. This step involves a lot of motivation and commitment to enhance one's chances of clearing this examination and becoming a certified US CPA professional.
The US CPA course by VGLD is a well-established and thought-out course which provides study material by Gleim. All the classes at VGLD are conducted by experts from the domains of accountancy and finance. The US CPA course by VGLD offers online classes that are instruction-based and self-paced along with the benefit of LIVE doubt classes.
An individual who is a US CPA aspirant must do their examination preparation using the resources provided and take regular mock tests.
US CPA Examination
After preparation comes the important step of filling out the online application form for exams and completing examination booking. Once an individual is closer to their examination date, they must focus on revision and stay calm and composed while doing their preparation.
The experts at VGLD provide a customised study plan and timeline for everyone who enrolls in their US CPA course, thus ensuring proper preparation and completion well before time, giving an ample period of time for revision.
License
After the examinations have been cleared and an individual has the required work experience, they are required to apply for the ethics examination, which is one of the important aspects of this qualification. Once the Ethics examination is completed, one needs to proceed with their document filing with the state board of the US wherein the document checking is done thoroughly.
Every state board has the permission and power to grant a CPA licence. In order to get this license, one is required to meet all the specifications of the state board including Education, experience and examinations.
Frequently Asked Questions (FAQs)
- In order to be eligible for examination - Graduation + CA Inter/ CMA Inter/PGDM-1st year
- In order to be eligible for license - Graduation + Post Graduation degree.
