Becoming a Certified Public Accountant (CPA) can be a strong option for accounting and finance graduates who want to build a career in auditing, taxation, financial reporting, advisory services or related areas. However, becoming a CPA in the United States is not simply a matter of passing one examination. The process involves meeting the requirements of a particular U.S. jurisdiction, passing the Uniform CPA Examination and fulfilling the applicable education, experience and other licensing requirements.
For international candidates, including students from India, the process also requires careful attention to academic-credit requirements and credential evaluation. The CPA Exam can be administered internationally, including in India, but candidates must first establish eligibility through a participating U.S. jurisdiction.
This guide explains how to become a CPA in 2026, including eligibility, education, exam sections, experience, costs, licensing and important considerations for international students.
What Is a Certified Public Accountant?
A Certified Public Accountant (CPA) is an accounting professional licensed by a U.S. state or jurisdiction’s board of accountancy.
Unlike some professional qualifications that are issued nationally, there is no single national CPA license in the United States. CPA licenses are issued by individual state or jurisdictional boards of accountancy. This means that the exact education, experience, ethics and other requirements can differ depending on where you apply.
The CPA qualification is particularly relevant to careers involving:
- Auditing
- Financial accounting and reporting
- Taxation
- Accounting advisory
- Risk and compliance
- Financial analysis
- Information systems and controls
- Public accounting
For students considering accounting as a long-term career, it is important to distinguish between passing the CPA Exam and obtaining the CPA license. Passing the examination is an essential part of the process, but it is not the entire licensing process.
What Are the Requirements to Become a CPA?
CPA requirements depend on the U.S. jurisdiction in which you seek eligibility and licensure. NASBA specifically advises candidates to determine the jurisdiction where they plan to take the examination and review that jurisdiction’s education and other requirements.
The major requirements generally involve four areas:
- Education
- CPA Exam
- Professional experience
- Ethics and other jurisdiction-specific requirements
Educational Requirements
Education is one of the most important parts of CPA eligibility.
Traditionally, many U.S. jurisdictions have required a bachelor’s degree and approximately 150 semester hours of education for CPA licensure. However, requirements are changing, and the applicable rules can differ by jurisdiction.
NASBA and AICPA updated the Uniform Accountancy Act in 2025 to recognize three model pathways to CPA licensure:
| Pathway | Education | Experience |
|---|---|---|
| Graduate degree pathway | Graduate degree in accounting | 1 year |
| Traditional 150-hour pathway | Bachelor’s degree + 30 additional semester hours | 1 year |
| New 120-hour pathway | Bachelor’s degree in accounting with 120 semester hours | 2 years |
These are model pathways, not automatically identical requirements in every U.S. jurisdiction. Individual state boards must be checked before applying.
Students with international degrees should pay particular attention to how their academic credits are evaluated. Some jurisdictions require international educational credentials to undergo a formal evaluation.
CPA Exam Requirement
Candidates must pass all four sections of the Uniform CPA Examination.
The CPA Exam currently follows a Core + Discipline structure consisting of three mandatory Core sections and one Discipline section.
Professional Experience
Professional experience is another component of CPA licensure.
The required amount and type of experience vary by jurisdiction. NASBA notes that candidates generally need approximately 2,000 working hours verified by a licensed CPA, although specific requirements vary by jurisdiction.
Some jurisdictions are also adopting newer licensing pathways with different experience requirements, so candidates should verify the rules of their selected state board.
Ethics and Other State Requirements
Depending on the jurisdiction, candidates may also need to satisfy requirements related to:
- Ethics
- Age
- Residency
- Specific accounting courses
- Business courses
- U.S. taxation
- U.S. business law
- Character or other board requirements
For example, state requirements can specify particular accounting, auditing, taxation or business-law coursework.
This is why choosing the jurisdiction before starting the CPA application process is important.
What Is the CPA Exam Structure in 2026?
The Uniform CPA Examination consists of four sections, each with four hours of testing time, for a total testing time of 16 hours. Candidates take three Core sections and select one Discipline section.
Core CPA Exam Sections
All candidates must take:
| Section | Full Name | Main Area |
|---|---|---|
| AUD | Auditing and Attestation | Auditing, attestation and related professional responsibilities |
| FAR | Financial Accounting and Reporting | Financial accounting and reporting |
| REG | Regulation | Taxation, ethics and regulation |
These three Core sections are compulsory.
Discipline CPA Exam Sections
Candidates choose one of the following:
| Discipline | Full Name | General Focus |
|---|---|---|
| BAR | Business Analysis and Reporting | Business analysis, reporting and related accounting topics |
| ISC | Information Systems and Controls | Information systems, controls and technology-related areas |
| TCP | Tax Compliance and Planning | Tax compliance and planning |
Selecting a Discipline does not restrict a candidate to that specialty after becoming a CPA. The CPA credential remains a CPA license, and professionals can work in areas for which they are competent.
The AICPA Exam Blueprints provide detailed information about the topics and skills tested in each section. NASBA recommends that candidates use the Blueprints together with its Candidate Guide when planning their preparation.
How to Choose a CPA Exam Discipline
Your Discipline choice should reflect your academic background, professional interests and preparation strengths.
BAR may suit candidates interested in areas involving financial analysis, reporting and business-related accounting topics.
ISC can be relevant for candidates interested in technology, information systems, internal controls, data and cybersecurity-related accounting environments.
TCP may be suitable for candidates who are particularly interested in taxation and tax planning.
The best option is not necessarily the one that sounds easiest. Review the current AICPA content outline and consider which subject area aligns best with your previous studies and career plans.
How to Become a CPA: Step-by-Step Process
The process can be broadly organised into the following steps.
Step 1: Choose a U.S. Jurisdiction
Start by identifying the state or jurisdiction through which you intend to pursue CPA eligibility.
This is important because education, experience and other licensing requirements can vary. NASBA recommends reviewing the requirements of the jurisdiction before applying.
Step 2: Review Your Academic Eligibility
Check whether your degree and coursework satisfy the selected jurisdiction’s requirements.
Pay particular attention to:
- Total semester hours
- Accounting credits
- Business credits
- Auditing coursework
- Taxation coursework
- Business-law requirements
- Degree requirements
International students should determine whether a credential evaluation is required.
Step 3: Complete Credential Evaluation if Required
If your education was completed outside the United States, the relevant jurisdiction may require an evaluation of your academic credentials.
For example, certain jurisdictions require international credentials to be evaluated for degree equivalency, accounting credits and business credits.
Step 4: Apply for CPA Exam Eligibility
Submit the required application and educational documentation to the relevant state board or its designated examination service.
Once your eligibility is established, you can proceed with the examination application process.
Step 5: Receive Your Notice to Schedule
After completing the applicable registration process, eligible candidates receive a Notice to Schedule (NTS) for the examination section.
The NTS is used when scheduling the examination with the testing provider.
Step 6: Prepare for the CPA Exam
Create a study plan covering all four sections.
A practical preparation strategy should include:
- Reviewing the official exam content
- Studying one section at a time
- Practising multiple-choice questions
- Working through task-based simulations
- Reviewing incorrect answers
- Taking practice examinations
- Tracking progress against the exam blueprint
Step 7: Pass All Four Exam Sections
You must pass the three Core sections and one Discipline section.
The order in which sections are taken can vary according to the jurisdiction and your personal preparation strategy.
Many jurisdictions now provide a substantially longer window for retaining passed sections than the former 18-month standard. However, the precise credit period should be confirmed with the jurisdiction where you apply.
Step 8: Complete Experience and Other Requirements
After or alongside the examination process, complete the professional experience, ethics and other requirements applicable to your jurisdiction.
Step 9: Apply for CPA Licensure
Once you have satisfied the relevant requirements, submit your CPA license application to the applicable state board or licensing authority.
As of August 2026, NASBA has also launched a new licensing system within the CPA Portal for licensing applicants in states where NASBA provides licensing services.
Can International Students Take the CPA Exam?
Yes. The CPA Exam is available at approved international testing locations.
NASBA currently lists India among the international locations where the Uniform CPA Examination is offered, alongside countries such as Japan, Ireland, Germany, the United Arab Emirates, Nepal and the Philippines.
However, being able to sit for the examination in India does not mean that you can bypass U.S. jurisdiction requirements.
You must first establish eligibility through a participating U.S. jurisdiction and obtain the necessary authorization before scheduling an international examination appointment.
CPA Exam in India
For Indian candidates, the international testing option can make the examination process more accessible because candidates may be able to take the exam without travelling to the United States.
NASBA currently lists additional international testing fees for candidates testing in India. The listed international administration fee is US$460 per examination section, in addition to applicable domestic examination and application fees.
Because fees and administrative policies can change, candidates should confirm the applicable charges before scheduling.
Credential Evaluation for International Education
Students who completed their education outside the United States should not assume that an Indian degree will automatically satisfy a particular state’s academic requirements.
The relevant state board may require:
- Degree evaluation
- Course-by-course analysis
- Accounting-credit analysis
- Business-credit analysis
- Official academic transcripts
Requirements vary by jurisdiction. For example, NASBA’s information for the District of Columbia specifies an evaluation process for candidates with education completed outside the United States.
[Internal Link: Study in the USA]
How Much Does It Cost to Become a CPA?
The total cost of becoming a CPA varies considerably depending on the jurisdiction, examination location, credential evaluation requirements, preparation materials and whether additional attempts are required.
Potential costs include:
- State application fees
- Credential evaluation fees
- CPA Exam section fees
- International testing fees, where applicable
- CPA review-course costs
- Licensing fees
- Ethics examination fees, where applicable
- Travel and accommodation expenses
- Retake fees
There is therefore no single universal CPA course fee or total CPA cost that applies to every candidate.
For example, NASBA’s current international administration information lists an additional US$460 per section for candidates testing in India. Domestic application and examination fees are separate and vary by jurisdiction.
Candidates should calculate their expected cost only after selecting a jurisdiction and confirming its current fee schedule.
How Long Does It Take to Become a CPA?
There is no single fixed timeline for every candidate.
The overall duration depends on:
- Your existing educational credits
- Whether additional coursework is required
- Credential evaluation timelines
- Exam preparation time
- Your exam results
- Experience requirements
- Ethics requirements
- State-board processing times
- Whether you need to retake an examination section
Candidates who already meet their educational requirements and can prepare efficiently may progress faster than candidates who need additional academic credits or professional experience.
The CPA Exam itself is designed to be taken in separate sections rather than as one single examination sitting. NASBA confirms that the examination consists of four separate four-hour sections.
What Can You Do After Becoming a CPA?
A CPA qualification can support careers across several accounting and finance functions.
Potential career areas include:
- Public accounting
- Audit
- Taxation
- Financial reporting
- Accounting advisory
- Internal controls
- Risk and compliance
- Corporate accounting
- Financial analysis
- Consulting
- Information systems and controls
The exact career path will depend on your education, experience, employer, location and professional interests.
A CPA should also not be viewed as a guarantee of employment, salary or immigration status. Career outcomes depend on individual qualifications and market conditions.
Common Mistakes to Avoid When Pursuing a CPA
Choosing a Jurisdiction Without Checking Its Requirements
Requirements differ between jurisdictions. Do not select a state simply because another candidate used it.
Assuming 150 Hours Apply Everywhere in the Same Way
The traditional 150-semester-hour pathway remains important, but newer licensing pathways are emerging. Always check the current rules of the specific jurisdiction.
Ignoring International Credential Evaluation
International candidates should establish early whether their academic credentials require evaluation.
Preparing Without Reviewing the Exam Blueprint
The exam blueprint explains the content and skills candidates can expect to encounter. Using it can make preparation more targeted.
Confusing CPA Exam Eligibility With CPA Licensure
Being eligible to sit for the CPA Exam does not necessarily mean you have completed all requirements for the CPA license.
Treating the Discipline as a Permanent Specialization
Your selected Discipline is one part of the CPA examination. Passing it does not create a separate specialty license.
FAQs
Is the CPA Exam difficult?
The CPA Exam is a professional licensing examination covering substantial accounting, auditing, taxation, reporting and related subject matter. Preparation requirements vary by candidate, so students should plan their study schedule around their academic background and available time.
Can Indian students become CPAs?
Yes. Indian students can pursue the U.S. CPA qualification if they meet the requirements of a participating U.S. jurisdiction. International candidates may also be able to take the CPA Exam in India.
Can I take the CPA Exam in India?
Yes. India is currently listed by NASBA as an international testing location for the Uniform CPA Examination. Candidates must first establish eligibility through a participating U.S. jurisdiction.
Do I need 150 credits to become a CPA?
Not necessarily in every jurisdiction. The traditional pathway uses a bachelor’s degree plus additional education to reach 150 semester hours, while newer model pathways include a 120-hour route with additional professional experience. Actual requirements depend on the jurisdiction.
How many sections are in the CPA Exam?
There are four sections: three Core sections—AUD, FAR and REG—and one Discipline section selected from BAR, ISC or TCP. Each section is four hours long.
Is the CPA license valid across the entire United States?
There is no single national CPA license. CPA licenses are issued by individual U.S. jurisdictions. Rules concerning practicing across state lines depend on applicable mobility and jurisdictional requirements.
CONCLUSION
The process of how to become a CPA involves more than passing the CPA Exam. Candidates must first identify a suitable U.S. jurisdiction, verify their educational eligibility, complete the four-section CPA Exam, satisfy professional experience and other applicable requirements, and then apply for licensure.
For international and Indian students, early planning is especially important because education credits, credential evaluation and jurisdiction-specific requirements can affect eligibility. Since CPA rules and licensing pathways continue to evolve, candidates should confirm the latest requirements with the relevant state board and NASBA before beginning the application process.
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