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CPA (Certified Public Accountant) is a designation given by AICPA to the individuals who have passed the Uniform CPA exam, met the required and relevant experience. The CPA designation enforces high professional standards in the field of accounting.


The CPA Exams are administered by AICPA, the world's largest accounting body. AICPA offers membership to all the aspirants successfully clearing all 4 CPA exams. CPA license, however, is issued by the 55 state boards of accountancy of the US that are part of NASBA. Each state board has different eligibility criteria that the aspirant needs to meet to take the US CPA exams.

  • Master's Degree in any of the streams of Commerce, Accounting or Finance
  • An aspirant needs 120 credits to take the US CPA exams and 150 credits to get his CPA license
  • It's considered that one year of University education in India is equal to 30 credits of US education
  • In some cases, first division graduates of a three-year degree from NAAC-A accredited universities of India are qualified to take the US CPA exams too.

There are indeed many job opportunities in India for US CPA qualified professionals. Obviously, there are the big 4s like Deloitte, EY, etc where CPAs have an opportunity. Apart from the big 4s there are many more international companies like PwC India hiring CPAs even right now. According to Naukri.com there are around 26,426 job openings for a CPA in India as of now and this number keeps increasing, changing every day.


There are four sections in the CPA exam:

  • Regulation (REG)
  • Auditing and Attestation (AUD)
  • Financial Accounting and Reporting (FAR)
  • Business Environment and Concepts (BEC)

You need a score of 75 or higher to pass the CPA exam. Specifically, you must earn a 75 or higher on each of the four tests that make up the CPA exam.


There is no negative marking in the US CPA exam.


There are four sections in the CPA exam. The total duration of the exam is 16 hours (4 hours for each section).


Simandhar Education has corporate tie-ups with Invesco, EY, Citrin Cooperman, etc.


CPA has 4 papers compared to the CA exam which has 3 levels and 18 papers on a whole. Moreover, CPA takes less than a year to complete. The CA, on the other hand, takes close to 5 years to complete.


No, ACCA doesn't give credit for CPA. NASBA (National Association of State Boards of Accountancy) and the state board of accountancy govern CPA's eligibility rules.


Mr. Sripal Jain (CA, CPA) is the Co-Founder and Lead Instructor at Simandhar Education.


CA and US CPA are both professional qualifications. However, the qualities, structures, and durations differ completely; also please note there are no exemptions in any of the subjects as ICAI currently don't have MOU with AICPA, so you will need to write four sections in order to pass the CPA exam.


CPA exam fee is $1000 and International testing fee is $1500. Additionally, $225 for evaluation making the overall CPA exam cost INR 2, 00,000 without training fee.


There are many US firms all over the globe, and a lot of accountancy related assignments are being outsourced to India. There are many US companies now in India, so the job scope is good. Companies like Deloitte, EY, Amazon, Synchrony, Invesco and so many more frequently hire in India.


ACCA is a UK program, it is a good course, but the scope for jobs in UK companies is limited worldwide.


We select the state for you based on your educational background and make sure you get maximum credits as required. US CPA is a uniform exam and the paper will be the same no matter which state you apply from.


CPA US is a 4- paper exam- Online 50% MCQ, 50% SIMS (Case Law based questions)

  • FAR - Financial accounting and reporting-
  • AUD - Audit
  • BEC - Business environment
  • REG - Regulation or US taxation

Exam format: MCQs, simulations, and written communications.
The student will have access to Authoritative literature when he is answering Simulations part in all the 4 papers. Authoritative literature comprises of GAAP, IRS, GAAS where a student can use it to answer, but it requires a lot of practice to locate the exact answer as it is too vast to search.


Yes, a graduation degree from IGNOU is considered valid for the CPA exam. IGNOU Graduation can give you 60 or 90 credits depending on the MOU, if the MOU is for 1 year- then 60 credits, if you're writing B. Com for 3 years – 90 credits.


A qualifications are both related to finance, there are significant differences between the two. A CFA's expertise is focused on the investment industry. Consequently, CFAs work as portfolio managers, investment advisors, and research analysts.
A CPA, on the other hand, is a specialist in accounting and taxes. You can find CPAs working in public accounting and also in the finance departments of small and large businesses.


B.Com gives you a total of 90 credits and to qualify for the CPA exam you need 120 credits but there are certain states which allow you to sit for CPA exam even with 90 credits provided you sign an undertaking that you will meet the balance credits within 18 months of appearing for the first paper. Yes, you can do CPA but you need to sign an undertaking and we will help you with a bridge course to meet the balance credits. Additionally, B. Com with NAAC A- First division is also an eligibility criterion.


A CPA's knowledge is more broad-based. An individual who holds the CPA license would have proper expertise in a wide-variety of finance-related areas. A CFA is a more specialized course and is targeted at those who want to work in the investment management profession. Compare and know the details of both CPA vs CFA designations.


To be eligible to appear for the US CPA exam one must have 120 credits, each graduation is converted into 30 years of credits thereby adding 90 credits for 3 years, if your NAAC A, the first division you will get 30 additional credits. To apply for the license, one must have 150 credits. Although certain other requirements vary by jurisdiction. Each jurisdiction has specific requirements about education, experience, and residency. Refer to your jurisdiction's application materials for additional information.



The continuous testing window is applied now; they will need to apply for NTS again and write the exam.


The exam has 324 multiple-choice questions, 20 simulation questions, and 3 written communication (essay) questions.


Both US residents and foreign nationals who meet the requirements of a particular state board can take the CPA exam.


The aspirant who is willing to take the CPA exam must have to pass all four sections (AUD, FAR, BEC & REG) within 18 months. The sections can be taken in any order as per the candidate’s wish and the credit for any of the sections shall be valid for 18 months from the actual exam date. Also, the credit of the examination expires by section. Once the candidate passed outside the period of 18 months then he/she has to retake those sections.


A Certified Public Accountant (US CPA) is someone who has earned a professional designation with a combination of experience, education and licensing. Besides, The US CPA designation enforces high professional standards in the fields of finance and accounting.

In this broad field, CPAs can hold various positions ranging from financial analysts and staff accountants to CFOs. They are responsible for recording, analyzing, and reporting financial information for organizations. Additionally, they perform budgeting and internal auditing functions.


US CPA is a designation given to the individuals who have passed the uniform CPA exam and met required educational qualifications. Chartered Accountant (CA) is the professional who has passed the CA exam.

When it comes to which course is difficult between CPA and CA, we can’t come to a conclusion of stating a particular course. But, we have to know the exam pattern of both CPA and CA.

The CPA exam has 4 parts:

  1. Audit
  2. Regulation
  3. FAR
  4. BEC

The CA exam has 3 levels:

  1. Foundation level
  2. Intermediate level
  3. Final level


In general, the US CPAs work with strict reporting deadlines at heavily regulated industries. It often leads to overtime work regularly. Maybe general accounting work leads to boring work for most people. Apart from the work of CPA, the designation itself has a huge demand across many countries.


CPA can bring many and better opportunities for you. After US CPA, you can explore opportunities in organizations that require knowledge of US GAAP, US Tax and US Audit. CPA US has global recognition, and the scope is not just limited to India or the US, but you can find opportunities across the globe.


US CPA and CFA both are well-respected credentials. The US CPA exam consists of 4 exam parts: AUD, BEC, FAR & REG. Whereas CFA is a three-level exam covering some topics like Economics, Accounting, Ethics, Security Analysis and Money Management. The Chartered Financial Analyst (CFA) has a lower entry-barrier when compared to the US CPA.


One must have to pass the CPA exam within 18 months and meet the required relevant experience of 2 to 3 years in accounting or finance to become a licenced CPA.


Definitely not. The CPA exam just consists of 4 papers, and it's very easy to pass. The exam consists of Multiple Choice Questions, Task-based simulations and Written communication tasks.


According to Payscale, the US CPA's average salary is INR 7,00,000 per year and the average salary of a CFA INR 5,50,000 per year.


A minimum of 12 to 18 months time is enough to clear the CPA exam.


The Certified Public Accountants are in demand across many industries. They can command high salaries because of their expertise in financing. Also, many companies retain the CPA's accounting talent by paying good salaries along with hikes and bonuses.
The average salary for a Certified Public Accountant (CPA) in India is ₹701,387.


The CPA certification paves countless opportunities to work for some of the most renowned companies around the world.

Mentioned below are some of the best jobs in India for a CPA:

  • Senior Financial Analyst
  • Risk and Compliance Professional
  • Corporate Controller
  • Accounting Software Developer
  • Information technology Accountant
  • Personal Financial Advisor
  • Finance Director
There are indeed many job opportunities in India for US CPA qualified professionals. Obviously, there are Big 4s like Deloitte, EY, etc, where CPAs have an opportunity. Apart from the big 4s, many more international companies like PwC India hire CPAs even right now. According to Naukri.com, there are around 26,426 job openings for a CPA in India as of now, and this number keeps increasing, changing every day.


With more than five years of experience, a US CPA can earn between $68,000 to $130,000.


Yes, you can become an accountant without a CPA designation. The regular Accountant does the reporting and recording of financial transactions. Anyone who does accounting without any professional degree can call themselves an accountant. Without any certification degree, the accountants can perform some tasks like general accounting and bookkeeping.


The educational requirement is to have 120 or 150 credits depending on the state you want to apply for from a NAAC recognized college. A candidate must also have certain designated hours in accounting and each university academic year in India provides 30 credits.
Completing your three-year graduation would provide you with 30*3=90 credits unless you have passed it with first-class you will get 120 credits. In any other case to get the rest credits you must either go for a master's degree or a diploma course at any professional course such as CA/CWA etc. You must also keep in mind that you complete the required hours in accounting or else you will have to take extra classes to complete the rest credits.


The 4 CPA exams are:
  1. Business Environment and Concepts (BEC)
  2. Auditing and Attestation (AUD)
  3. Regulation (REG)
  4. Financial Accounting and Reporting (FAR)

Certified Public Accountant


Testing for CPA Exam candidates at test centres in India will begin on January 1, 2021. Also, the candidates may begin to use the scheduler on November 2, 2020.


Indian candidates may schedule to take the "US CPA Exam" in the Prometric locations given below:

  • Hyderabad
  • Ahmedabad
  • Mumbai
  • Delhi
  • Bangalore
  • Chennai
  • Kolkata
  • Trivandrum

The Certified Public Accountants are in demand across many industries. They can command high salaries because of their expertise in financing. Also, many companies retain the CPA's accounting talent by paying good salaries along with hikes and bonuses.

The average salary for a Certified Public Accountant (CPA) in India is ₹701,387.


The CPA exam requirements vary by state jurisdiction. Every state board of accountancy has a different set of requirements, but most states have a core set of qualifications for a candidate to be eligible for the CPA exam.

Below are the requirements to obtain CPA license.

  • In general, many states ask for 150 credit hours in some specific courses from a university or an accredited institute under NASBA.
  • The candidate should pass the Ethics exam.
  • Must have 2,000 hours of work experience in taxation, auditing, accounting and management consultancy.
  • Age limit: 18+ years.

Yes, Candidates who passed CA (Inter) exam are also eligible to do CPA.


Simandhar Education follows Becker (a global education provider headquartered in the US) study material for CPA.


Simandhar Education provides you with access to Live Interactive classes from anywhere in the world and provides the facility to access recorded videos for students who seek to revisit the material taught.


The reasons behind "How Simandhar Education different from other Institutes" are:

  • The Becker product and live classes are very effective.
  • CPA course at Simandhar is inexpensive.
  • It has good placement assistance.
  • It is associated with all Big 4s & multinationals, and alumni of Simandhar have placed in MNCs.
  • Simandhar has a wide network of world-class trainers, teachers and industry-experts across domains, especially CPA, CMA, EA, CIA, IFRS & HRCI.

2020 CPA Exam Pass Rates

Section First Quarter Second Quarter Third Quarter
AUD 47.97% 65.29% 56.89%
BEC 61.76% 76.92% 69.89%
FAR 46.37% 62.86% 55.67%
REG 55.42% 74.97% 66.12%

  • Simandhar Education provides you with access to Live Interactive classes from anywhere in the world.
  • Provides the facility to access recorded videos for students who seek to revisit the material taught.
  • Supports its students by placing them in Top F & A companies, Big 4 etc.
  • All the teachers at Simandhar are CPA qualified and rank holder Chartered Accountants (CAs) from India.
  • Personal grooming sessions for interviews.
  • Attention on individual candidates.
  • It provides placement opportunities.

275+ hours of video lessons per section by Top CPA.


No, US CMA doesn't give credit for CPA.


Yes, Simandhar Education provides evaluation and licensing assistance for CPA. The CPA aspirant must have 2,000 hours of work experience in taxation, auditing, accounting and management consultancy (need not be under a CPA supervisor, Mr.Sripal Jain (CA,CPA) can verify for you).


US CPA license is used mainly when one wants to be self-employed and practice as a Certified Public Accountant living in the US.


A CPA's knowledge is more broad-based. An individual who holds the CPA license would have expertise in a wide variety of finance-related areas. A CFA is a more specialized course and is targeted at those who want to work in the investment management profession. Compare the details of CPA vs CFA designations.


Certified Public Accountants work in a wide range of professions. You can find them in banking, financial services, government jobs, and education. However, most CPAs are employed in public accounting or corporate accounting.


No, the exam is NOT in an open book format. You are not allowed any resources in the testing center while taking the exam.


The Notice to Schedule (NTS) is your notification that you may begin scheduling your examination with Prometric. It is a Hall ticket. NTS is issued in 2-4 weeks of exam application at the CPA Central.


Certified Public Accountants provide a range of services across different types of organizations.

  • Public accounting firms: CPAs are involved in the preparation, review, and auditing of their clients' financial statements. Their expert knowledge in the fields of accounting, taxes, and related areas helps them to fulfil this role.
  • Large corporations: Big companies need the services of CPAs. In these organizations, CPAs work in accounting, internal auditing, and tax accounting. They play a crucial role in preparing the corporation's financial statements and ensuring that these adhere to the required regulatory norms.
  • Small businesses: CPAs can play an important role in small companies as well. They provide financial advice and can help with the firm's accounting records. Many small businesses use CPAs to assist them with their taxes and to represent them before the IRS.
  • You can also find CPAs working in government organizations and the educational sector. If you choose to work in public accounting, you could join one of the "Big 4" accounting firms – Deloitte, PricewaterhouseCoopers, Ernst & Young, or KPMG. These firms, as well as their smaller counterparts, provide accounting, auditing, tax, and consulting services. Many CPAs also opt to work in corporations and government entities. Their job could involve managerial or tax accounting, internal auditing, or financial analysis.

To be eligible to appear for the US CPA exam one must have 120 credits, each graduation is converted into 30 years of credits thereby adding 90 credits for 3 years, if your NAAC A, the first division you will get 30 additional credits. To apply for the license, one must have 150 credits. Although certain other requirements vary by jurisdiction. Each jurisdiction has specific requirements about education, experience, and residency. Refer to your jurisdiction's application materials for any additional information.


Your NTS will be valid for a specific amount of time. This time varies by jurisdiction. For most of the states, it is valid for 6 months whereas for a few it has 9 months validity. You must sit for the examination before your NTS expires. If you do not sit for the examination within the established time frame, your NTS will be expired and you will need to submit a new application to receive a new NTS. The expiration date will be mentioned on the NTS.


You need a score of 75 or higher to pass the CPA exam. Specifically, you must earn a 75 or higher on each of the four tests that make up the CPA exam.


If you are appearing for exams in any country other than the US you will have to take the license within 3 years of passing the CPA exam or your credits will lapse. If you appear for the exam in the US you have to apply for a license within 10 years.


Yes, you can hold a multiple state license provided you meet the CPE (Continuous Professional Education) as per the state rule.


To decide when to take the CPA exam, follow these steps:

  • Submit your application and all required fees to your state board of accountancy. When the state board approves your application, it contacts the National Association of State Boards of Accountancy (NASBA).
  • NASBA reviews the state board information, including the tests you are allowed to take. NASBA sends you a Notice to Schedule (NTS).
  • Use your NTS to contact Prometric and set up a date and time to take your test. The CPA exam provides testing windows, which are basically periods of when the candidates can take tests.

The US exam is administered by AICPA (American Institute of Certified Public Accountants), which is the largest accounting body in the world.


The daily responsibilities of the CPA include:

  • Updating and organizing accounting records as needed.
  • Performing detailed audits in financial documents.
  • Analyzing and preparing reports on transactions.


The US CPA exam fee will be around $3,000. In India, the cost of the US CPA exam is approximately 2.25L approx.

  • CPA Auditing and Attestation (AUD) Exam Fee - $250
  • CPA Regulation (REG) Exam Fee - $250
  • CPA Business Environment and Concepts (BEC) - $250
  • CPA Financial Accounting and Reporting - $250
For the US CPA exam papers, $1500 is paid as the International testing fees for the students who plan to take the exams out of the US.
250 USD is paid for the CPA application.
225 USD is paid to the National Association of State Boards of Accountancy (NASBA).

After passing the CPA exam, there's a need to wait for congratulatory messages from the state board. Sometimes, it could be many months. Also, don't freak if you get it within a week.
You have to do something valuable before getting the congratulatory letter.
Take a print out of the CPA licensing form and verify it with the suitable person and ask for the favour. It’s a time taking process, but you have to do it.
If you want to upgrade your career, it’s the right time to spend on drafting your resume.
Take Ethics exam of CPA:
The next is to take the CPA ethics exam, don’t bother about the exam if it is not mentioned in the congratulatory letter, as many states don’t have this need. Some states like California, run their CPA exam. But, whereas many other states ask the candidates for the competition of the test.
Fulfil the work experience:
Many states need Certified Public Accountants to accumulate relevant experience in accounting. Sufficient experience in public accounting is enough in taxation and general accounting. The majority of the states in the U.S require you to supervise your experience and should be verified with a CPA license.


Absolutely Not. Only when you have good knowledge in US auditing standards, US GAAP, and US tax laws can you study CPA by yourself if you are new to CPA syllabus/material and then go for training from some of the best institutes like Simandhar Education.


You are allowed to retake the US CPA Exam as many times as you would like.


After passing the CPA exam, there’s a need to wait for congratulatory messages from the state board. Sometimes, it could be many months. Also, don’t freak if you get within a week.
You have to do something valuable before getting the congratulatory letter.
Take a print out of the CPA licensing form and verify it with the suitable person and ask for the favour. It’s a time taking process, but you have to do it.
If you want to upgrade your career, it’s the right time to spend on drafting your resume.
Take Ethics exam of CPA:
The next is to take the CPA ethics exam, don’t bother about the exam if it is not mentioned in the congratulatory letter, as many states don’t have this need. Some states like California, run their CPA exam. But, whereas many other states ask the candidates for the competition of the test.
Fulfil the work experience:
Many states need Certified Public Accountants to accumulate relevant experience in accounting. Sufficient experience in public accounting is enough in taxation and general accounting. Majority of the states in the U.S require you to supervise your experience and should be verified with a CPA license.


There are indeed many job opportunities in India for US CPA qualified professionals. Obviously, there are big 4s like Deloitte, EY, etc., where CPAs have an opportunity. Apart from the big 4s, many more international companies like PwC India hire CPAs even right now. According to Naukri.com, there are around 26,426 job openings for a CPA in India as of now, and this number keeps increasing, changing every day.


The skills that are needed to be a CPA are:

  • Business acumen
  • Up-to-date tax knowledge
  • Technical abilities
  • Presentation prowess
  • Additional auditing training
  • Emotional intelligence
  • Management and leadership strength


CPA (Certified Public Accountant) is a designation given by AICPA to the individuals who have passed the Uniform CPA exam, met the required and relevant experience. The CPA designation enforces high professional standards in the field of accounting.


CPA exam consists of 4 sections.

  1. Auditing and Attestation (AUD)
  2. Regulation (REG)
  3. Financial Accounting and Reporting (FAR)
  4. Business Environment and Concepts (BEC)
There are 3 types of questions in the CPA exam:

Multiple-Choice Questions (MCQs) vary from one sentence to paragraph length questions with 4 options. Task-Based Simulations (TBS) require candidates to type in answers and may include research questions, journal entries, reconciling accounts, filling out a form with MCQs, or filling out sections of reports. Written communication tasks test the candidate's ability through writing; they must be in the BEC section.

CPA Exam Content Areas by Sections:

Auditing and Attestation (AUD):
  • Developing a Planned Response & Assessing Risk (20 to 30%)
  • Professional Responsibilities, Ethics & General Principles (15 to 25%)
  • Obtaining Evidence & Performing Further Procedures (30 to 40%)
  • Reporting and Forming Conclusions (15 to 25%)
Regulation (REG):
  • Federal Tax Procedures, Professional Responsibilities and Ethics (10 to 20%)
  • Business Law (10 to 20%)
  • Federal Taxation of Property Transactions (12 to 22%)
  • Federal Taxation of Individuals (15 to 25%)
  • Federal Taxation of Entities (28 to 38%)
Financial Accounting and Reporting (FAR):
  • Standard-Setting, Conceptual Framework, and Financial Reporting (25 to 35%)
  • Select Financial Statement Accounts (30 to 40%)
  • Select Transactions (20 to 30%)
  • State and Local Governments (5 to 15%)
Business Environment and Concepts (BEC):
  • Corporate Governance (17 to 27%)
  • Economic Concepts and Analysis (17 to 27%)
  • Financial Management (11 to 21%)
  • Information Technology (15 to 25%)
  • Operations Management (15 to 25%)


You have to do a bachelor's degree. The educational requirement is to have 120 or 150 credits depending on the state you want to apply for from a NAAC recognized college. A candidate must also have certain designated hours in accounting and each university academic year in India provides 30 credits.
Completing your three-year graduation would provide you with 30*3=90 credits unless you have passed it with first-class you will get 120 credits. In any other case to get the rest credits you must either go for a master's degree or a diploma course at any professional course such as CA/CWA etc. You must also keep in mind that you complete the required hours in accounting or else you will have to take extra classes to complete the rest credits.


Testing for CPA Exam candidates at test centers in India has begun on January 1, 2021. The CPA aspirants can take the exam sections without restrictions, other than waiting to receive scores from prior attempts of the same section or a major change to the exam. Continuous Testing will replace the existing limited CPA Exam Testing Window model, which only permits candidates to test in India during designated time frames.
The 55 U.S. Accountancy Boards support the move to continuous testing in India. This shift to a continuous testing model in India signifies the power of alignment among state boards, NASBA, AICPA and Prometric as these organizations continue to support Exam candidates on their journey to CPA. Candidates are asked to visit the NASBA's website to confirm that their Accountancy Board has transitioned to the Continuous Testing model.
Exam Locations: In India, the CPA exam will happen in Hyderabad, Ahmedabad, Mumbai, Delhi, Bangalore, Chennai, Kolkata and Trivandrum.


There are 4 subjects in the CPA exam:

  • Business Environment and Concepts (BEC)
  • Auditing and Attestation (AUD)
  • Regulation (REG)
  • Financial Accounting and Reporting (FAR)


A Certified Public Accountant (CPA) is a professional accountant who has met state qualifications and has acquired an additional level of credibility and expertise. A US CPA is equivalent to an Indian CA. To be licensed as a CPA, an accountant must pass the Uniform Certified Public Accountant Examination and meet other educational and work criteria necessary to become a CPA. As opposed to accountants, only CPAs can perform mandatory audits for publicly traded U.S. companies.
An accountant is a practitioner who engages in accounting through preparation and audit of financial statements, bookkeeping, and financial analysis. Accountants are a level up from bookkeepers. They can (but usually don\'t) perform bookkeeping functions. Still, they usually prepare detailed financial statements, perform audits of the books of public companies, and prepare reports for tax purposes.


A Certified Public Accountant (CPA) is an individual who is specifically trained and certified to provide various accounting services, namely preparing financial statements for large organizations, preparing taxes, etc., to their customers. CPA is a highly qualified certification where you gain proper expertise in audit, tax, and accounting.
CFA (Chartered Financial Analyst) covers most parts of finance and investment. Chartered Financial Analyst analyses various financial options and provides the best investment options for financial planners. CFA also provides options to the higher management of different investment companies.
CPA is a more widely recognized credential and is a great path for those who are interested in a career in finance or accounting. The CFA has a lower entry barrier, but it takes much more time to complete. Becoming a qualified CPA is a more flexible process and can be accomplished within a shorter period. Both the certifications are valuable and worth the time and money invested. Both the credentials have what you might be looking for if you plan to pursue a career in finance and accounting.



According to the AICPA, 2021 CPA Exam scores will be released on the following CPA Exam score release dates:

If you take your exam on/before: Your target score release date is:
23rd January, 2021 9th February, 2021
15th February, 2021 23rd February, 2021
23rd February, 2021 18th March, 2021
31st March, 2021 09th April, 2021
23rd April, 2021 11th May, 2021
16th May, 2021 25th May, 2021
08th June, 2021 16th June, 2021
30th June, 2021 13th July, 2021
23rd July, 2021 10th August, 2021
15th August, 2021 24th August, 2021
07th September, 2021 15th September, 2021
30th September, 2021 12th October, 2021
23rd October, 2021 09th November, 2021
15th November, 2021 23rd November, 2021
8th December, 2021 16th December, 2021
31st December, 2021 11th January, 2022

Once you have found the estimated date your scores will be released, you will need to login to the NASBA website to access your scores. NASBA releases your scores to your state board of accountancy, but be aware that not all boards use the online score retrieval service, so check with your state board for support on where to find your CPA scores.


For most candidates, Prometric sends Exam data files to the AICPA within 24 hours after you complete testing.


Your target release dates are based on two factors:

  • When you sat for your CPA section
  • When the AICPA receives your test data from the Prometric Center


Most of the changes have been delayed due to the pandemic. Here there are minor changes made to the exam for January 2021, there isn’t a major change.

Regulation (REG)

Removal of the CARES Act changes which were made in October 2020

Exam Topic: Individual and Corporate Taxation.

Financial Accounting & Reporting (FAR)
  • ASU 2018-14—Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans.
  • ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.

Auditing and Business Environment & Concepts Increased emphasis on the following:

  • Understanding automated business processes and the risks involved
  • The importance of having a digital and data-driven mindset as well as the use of data analytics.
  • System and Organization Controls (SOC) reports on controls over financial reporting at a service organization.
  • Other specific changes would be outlined in the January 2021 CPA Exam Blueprints
  • Topics Expected to be Expanded on the CPA Exam
  • Here are the topics which are highly expected to be expanded more in the CPA Exam in India.
  • Digital and Data-Driven Mindset and Other Technological Impacts

Business processes and internal controls

Use of SOC 1 reports
  • IT system infrastructure
  • Data flows
  • Effect of general and application controls on the completeness and reliability of data
  • Use of automated tools and data analytics in the audit
  • Skepticism and judgment in analyzing data BEC (Business Environment and Concepts)
  • Business processes and internal controls
Understanding the importance of SOC 1 reports for outsourced IT functions
  • Use of data and business intelligence
  • Data governance
  • Data management
  • Data relationships
  • Working with data (extraction, transformation, and loading)

Topics Expected to be Removed from the Exam:

There are certain topics that are also expected to be removed from the uniform US CPA Exam which are:

  • IFRS (FAR)
  • Estate Tax (REG)

Changes in Content and Skill Weighting:

AUD
  • Content Area II, Risk Assessment and Planning, increasing by 5%
  • Content Area IV, Reporting, decreasing by 5%
  • Skills Weighting shifting to higher level by 5% (i.e, from Remembering & Understanding to Analysis)

In order to get your CPA score by the targeted release date, the AICPA needs to receive your result file before the end of the cut-off date from the Prometric testing center. Many factors are causing the delay in receiving the result. NASBA, AICPA, or the Prometric cannot guarantee that the candidate result file that candidate’s result file will be sent to AICPA on the same day or not.


At present, NASBA has no plans to open a center in the Cayman Islands.


NASBA does not anticipate boards doing any further blanket extensions for Notices to Schedule (NTS).


The candidate’s jurisdictions will provide all the required information on the next steps in order to obtain the CPA license. One needs to complete the education, meet relevant experience and take the ethics exam.


Scoring is fully automated for all Exam components except the written communication tasks. Most written communication responses are scored by a computer grading program, which is calibrated using human scorers. In some cases, responses are scored by a network of human graders (all CPAs). If your score is close to the passing score, your written communication tasks will be automatically re-graded by human graders. When there is more than one grader for a response, the average of the scores is used as the final grade. The AICPA uses Item Response Theory (IRT) for the objective portion of the Exam. IRT is a well-established psychometric approach to scoring used by licensing and certification examinations that administer many different test forms. All scoring routines, whether automated or not, are verified at various stages of the scoring process.


I have been grounded due to the flight restrictions, and I was not able to go to the UK or Germany to take the final test (BEC). You may request an NTS extension from your board if there are circumstances beyond your control which prohibit you from testing. The board will require evidence of any hardship.


The requirement to pass the Examination within 18 months is a board rule, regulation or statute. You may request an extension from your board if there are circumstances beyond your control, which prohibit you from testing. The board will require evidence of any hardship.


They will need to pass all remaining parts before their credit expires or lose the credit.


You may request an extension from your board if there are circumstances beyond your control which prohibit you from testing. The board will require evidence of any hardship.


Yes, you may apply for as many parts as you would like when you apply. We encourage you to only apply for the parts you plan to take within the length of time on your NTS.


  • Content Area I, Corporate Governance, increasing by 3%
  • Content Area II, Economics, decreasing by 2%
  • Content Area III, Financial Management, decreasing by 1%
  • No change in Skills Weighting

There are no particular weighting changes for FAR and REG


AICPA (American Institute of CPAs) publishes the blueprints and summary of the revisions. For complete information about CPA material, click: AICPA.


NASBA has opened testing in Canada and will continue to test there until June 30, 2021.


There are no plans to offer the Examination online for international candidates.


No, the NTS is valid for one Examination session.


No, our systems do not allow us to change sections.


The same criteria is used for any test centers outside the United States. The international locations and extended countries have been evaluated based on a set of criteria, including:

  • Volume demand as demonstrated by candidates from those countries taking the Exam in the United States
  • Ability to deliver the Exam without legal obstacles
  • The security threat to the Exam (both physical security at test center and intellectual property security of Exam content) assessed at levels equivalent to those presented domestically
  • Existence of established Prometric test centers

At this time, countries that have not met those criteria to the combined satisfaction of NASBA, the AICPA and Prometric are not under consideration as testing locations or extended countries. While we appreciate the desire for the Exam to be available in many locations to all candidates, we can best serve the Boards of Accountancy and the accounting profession by ensuring a safe, reliable, and valid Exam.


There are no time restrictions to testing in India.


You may request an extension from your board if there are circumstances beyond your control which prohibit you from testing. The board will require evidence of any hardship.


The 18-month period is set inboard rules, regulations and statute. There are no plans to change this period. You may request an extension from your board if there are circumstances beyond your control which prohibit you from testing. The board will require evidence of any hardship.

While each candidate will have their own journey toward becoming a CPA, one thing remains the same – the journey as a whole is a hard one, but one that is worth it.



AICPA & NASBA administered the CPA exam in India at eight Prometric test centers.

  • Hyderabad
  • Ahmedabad
  • Mumbai
  • Delhi
  • Bangalore
  • Chennai
  • Kolkata
  • Trivandrum

Testing for CPA Exam candidates at test centers in India will begin January 1, 2021. Also, the candidates may begin to use the scheduler on November 2, 2020.


To take the CPA exam in India, you must be a long-term resident or citizen of the following countries:

  • India
  • Bhutan
  • Bangladesh
  • Myanmar
  • Maldives
  • Nepal
  • Sri Lanka
  • United States

AICPA had given an official statement regarding this stating that CPA exams will be held in India in December 2020. However, due to continuous havoc by COVID-19 even this decision was very unclear.

In times like these CPA exams being held in India is something that the candidates are really concerned about. Now the AICPA and NASBA have come to a proper conclusion finally and gave great news for all CPA aspirants that the CPA exam will be held in India continuously every month from January, 2021.


If you have already paid for the international administration process for another test region and wish to move to India, please send an email to [email protected] with the following information:

  • Name
  • Jurisdiction
  • Jurisdiction ID
  • Examination section
  • Exam Section ID
  • Current international test country
  • New international test country

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