A CPA is a certification issued by the American Institute of Certified Public Accountants (AICPA) for accounting proficiency. The CPA course is designed to provide individuals with the knowledge and skills necessary to excel in a variety of accounting professions, including auditing, taxation, financial analysis and management reporting.
The CPA course is a comprehensive and challenging program, but it opens up important career opportunities and enhances the accountancy..CPA (Certified Public Accountant) credential is the only license for accounting professionals in USA and is issued by state boards of accountancy in the 55 jurisdictions to practice auditing and attestation functions. CPA license is the highest standard of competence in accounting profession across the globe. CPA profession offers unlimited possibilities for career growth and development. The CPA exam is one of the Three Es (Education, Examination and Experience) required for licensure as a CPA. Although the Education and Experience requirement may vary by jurisdiction, CPA exam is uniform. The Uniform CPA exam is developed, maintained and scored by AICPA, USA in partnership with National Association of State Boards of Accountancy (NASBA).
| CPA Course Full Form | Certified Public Accountant 2025 |
| CPA Course Level | Certification Level |
| CPA Course Duration | 18 months to complete |
| CPA Course Eligibility | Criteria Graduation degree or equivalent to degree |
| CPA Entrance Exams | CPA Exam; duration 16 hours |
| CPA Application Fees | 140 USD |
| CPA Average Salary | INR 7-8 LPA |
| CPA Job Profiles | Bookkeeper, Financial Advisor, Accountant, Accounting Assistant, US taxation etc. |
| CPA Top Recruiters | TCS, Deloitte, Accenture, Goodwin, Gamut HR Solutions, EY , state street |
To be eligible for the CPA course, applicants must have a bachelor's degree and 150 weekly hours of CPA coursework. CPA course fees can be divided into parts like application fee, exam fee, registration fee, license fee, etc.
YES There are 8 Prometric test centres where the CPA Exam is offered, including those in New Delhi, Chennai, and Bangalore, Hyderabad, Trivandrum Ahmedabad, Mumbai, Calcutta,
Candidates can follow the steps below to learn how to become a CPA in India.
Totally CPA Course contains four Subjects for the CPA Exam
If you want to become a respected CPA accountant in demand by leading accounting firms across the globe, think about starting a CPA certification program. Having a CPA qualification enables one to work as an accountant both in India and in foreign countries. The American Institute of Certified Public Accountants is responsible for overseeing the CPA designation (AICPA).
| Auditing and Attestation (AUD) | $356.55 |
| Business Environment and Concepts (BEC) | $356.55 |
| Financial Accounting and Reporting (FAR) | $356.55 |
| Regulation (REG) | $356.55 |
The CPA certification exam consists of questions from the following four subjects.
| Auditing and Attestations (AUD) | |
| Ethics, Professional Responsibilities and General Principles | |
| Assessing Risk and Developing a Planned Response | |
| Performing further procedures and obtaining evidence | |
| Forming conclusions and reporting | |
| Financial Accounting and Reporting (FAR) | |
| Conceptual framework, standard-setting, and financial reporting | |
| Financial Statement Accounts | |
| Select transactions | |
| State and Local Governments | |
| Regulations (REG) | |
| Ethics, professional responsibilities and federal tax procedures | |
| Business Law | |
| Federal taxation of property transactions | |
| Federal taxation of individuals | |
| Federal taxation of entities | |
| Business Environment and Concepts (BEC) | |
| Economics | |
| Financial Management | |
| Information Technology | |
| Operations Management | |
| Enterprise Risk Management, Internal Controls and Business Processes |
The 16-hour, four-part CPA exam is meant to evaluate the information and abilities needed to become a certified public accountant. The computer-based CPA exam is administered to applicants worldwide at specified testing locations and is the same for all nations.
The CPA exam is administered in English. The test consists of written ability, simulation, and multiple-choice questions. 75 is the passing score on a scale of 0-99. To be qualified for a CPA license, the candidate must finish the four-part assessment within the allotted 18 months.
Candidates can register for the CPA exam at any time; it is always open. Those who are interested in enrolling in a CPA program in India can check the exam structure below:
The CPA exam is always open for registration, and candidates can sign up at any time.
Applicants interested in enrolling in an Indian CPA programme for 2025 can review the exam format below:
| Paper-1 | 4 hours | Auditing and Attestation (AUD) |
| Paper-2 | 4 hours | Financial Accounting and Reporting (FAR) |
| Paper-3 | 4 hours | Regulation (REG) |
| Paper-4 | 4 hours | Business Environment and Concepts (BEC) |
Three components comprise the CPA exam: multiple-choice questions, task-based questions, and written communication. Task-based simulations have gained importance in the last few years.
In simulations, every MC question has the same weight, with the exception of BEC. 50% of the points are given for simulations and 50% are provided for multiple-choice questions. The AICPA also divides the grade weights for each topic | section on these tests.
| Multiple-choice questions (MCQs) | 50% | 50% | 50% | 50% |
| Task-Based Simulations (TBSs) | 50% | 35% | 50% | 50% |
| Written Communication Tasks (WCT) | NA | 15% | NA | NA |
After completing the CPA course students can start their career with a starting salary of INR 6-7 LPA and go up to INR 15-20 LPA with experience. CPAs often perform accounting, tax, reporting, and | or audit procedures for governments, corporations, and individual clients. Their roles may vary depending on the role and area of expertise..
CPA's are Certified Public Accountant who after having passed a four part exam administered by AICPA (American Institute of Certified Public Accountants) and met work experience requirement, earn their title and license to practice from one of the 50 states of United States of America. CPA is accountants and trusted financial advisers for individuals and businesses that help them plan and achieve their financial goals. Additionally one of the primary functions of a CPA is to provide assurance services, such as financial audit services whereby a CPA would attest that the financials adhere to US GAAP and are reasonably free from material misstatements.
While functioning or role of CPA's is the same as an Indian CA, CPA's is a profession that is recognized on a global platform. Initially when companies from the US and other global economies were established in India, they hired Indian CAs to meet the compliance requirements of SEC (Securities Exchange Commission of US) and security regulations of other countries. Even Indian companies with a global presence depended on the Indian CAs to meet their global compliance requirements. Even though the Indian CAs received on the job training to produce financials as per US GAAP and IFRS standards, it was challenging for them to meet and keep up with the complex and changing requirements set by SEC.
Additionally any financial reports or SEC documents in US GAAP prepared by them lacked credibility which only delayed proceedings and caused a lot of frustration among companies. This is where CPAs came into the picture. Qualified CPAs not only had the knowledge of US GAAP and IFRS but also have the ability to lend credibility to the prepared financial statements and in meeting the requirements set by SEC. With the increase in F&A outsourcing (Finance and Accounting) to India in the recent times, the need for qualified CPAs has increased multi-fold. Currently CPAs are required in US Consulting firms that have set-ups in India (called the big 4: Deloitte, WC, E&Y and KPMG).and Price water house Coopers, Ernst & Young, CPAs are also required in product and service industries outsourced by multi-nationals such as Amazon. Last but not the least Indian companies with US presence such as Wipro, Infosys and Reliance, GE Capital, JP Morgan, Ford Motors, General Motors, Microsoft, Oracle, Coke, Pepsi have set up shop in India also need CPAs to prepare financials and provide assurance services according to US GAAP and SEC requirements.
The above trend is an opportunity for Indian accounting graduates to pursue a certification that gives global recognition and with it a lucrative salary base. Indian CAs are at a unique advantageous position to pursue CPA because they already have the knowledge that a CPA has and all they require is the credibility which they can achieve by writing the 4 part exam and getting the license.
A highly lucrative position, Certified Public Accountant is acknowledged as one of the most demanding finance and accounting experts.
The four CPA exam sections have a pass percentage that ranges from 45 to 63%.
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