CPA stands for Certified Public Accountant .

It is the premier accounting and finance qualification of the United States (US) .

The CPA license is granted by one of the 55 US State Boards of Accountancy (e.g., California Board, New York Board) .

• AICPA (American Institute of CPAs) sets the exam.
• NASBA (National Association of State Boards of Accountancy) administers the exam and manages international applications .

They are different, not better.

• CA is for specializing in Indian Statutory Audit and Tax.
• ACCA is for a global career in IFRS and international finance.
• CPA is for specializing in US GAAP, US Tax, and US Auditing, and is the key to working for US-based firms . 
  

Yes! The demand for CPAs in India is extremely high. The Big 4 and dozens of MNCs have massive US-facing offices in India (in cities like Chennai and Bangalore) and actively hire CPAs for high-paying roles .

Once you are eligible, most students can pass all 4 exams within 12 to 18 months of focused study .

It is very difficult, but common. Most people first qualify as a CA, and then their CA qualification makes them instantly eligible to sit for the CPA exam .

No. A 3-year B.Com (90 credits) is not enough to be eligible. You must wait until you have more education (like an M.Com or CA/CMA) to get to 120 credits .

No, they are completely separate bodies (US vs. UK .

The main rule is based on "credit hours." Most states require 120 credit hours to sit for the exam and 150 credit hours to get the license .

In the US system, one year of university education is typically equal to 30 credit hours .

No. A 3-year B.Com is generally valued at 90 credit hours (3 years x 30 credits). This is 30 credits short of the 120-credit requirement  .

Yes. Some states (like Alaska, Montana) may recognize a 3-year, first-division B.Com from a NAAC 'A' accredited university as equivalent to a 4-year US degree (120 credits). We can help you get this evaluated .

Yes! A 3-year B.Com (90 credits) + a 2-year M.Com (60 credits) = 150 credits. This is the most common and safest path for Indian students . 

Yes! A 3-year B.Com (90 credits) + your professional qualification (often valued at 60+ credits) makes you eligible for the 150-credit rule .

The US does not have one national rule. Each of the 55 states (like New York, California, Alaska, Guam) sets its own rules. Some are very friendly to international students (e.g., they don't require a US Social Security Number), while others are not .

This depends on your education. States like Alaska, Montana, New York, and Washington are often popular because they have flexible requirements for international candidates. We will help you choose the one that's right for you .

You must send your university transcripts to a foreign credential evaluation service (like WES or NASBA International Evaluation Services - NIES). We will guide you on this process .

• 120 Credits: Lets you sit for the exam.
• 150 Credits: Required to get the license (along with the exam and experience .

Yes, this is a major update! In May 2025, the AICPA and NASBA approved an alternative "120 credits + 2 years of experience" path for licensure. However, each individual state must decide to adopt this rule. It will take time, but it shows a positive, flexible trend for the future .

Four. You must pass all four.

The model is 3 Core + 1 Discipline.

• Core (All 3 are mandatory): FAR, AUD, REG
• Discipline (Choose 1): BAR, ISC, or TCP

It's your choice!

• Choose TCP (Tax) if you want a career in US taxation.
• Choose BAR (Business Analysis) if you enjoy financial reporting and analysis.
• Choose ISC (Info Systems) if you are interested in IT audit and data analytics .

You must score 75 (on a scale of 0-99) for each of the four exams .

No, there is no negative marking  . 

Each 4-hour exam is computer-based and made up of two parts:

• Multiple-Choice Questions (MCQs)
• Task-Based Simulations (TBSs), which are like mini case studies .

Once you pass your first exam section, you have 30 months to pass the remaining three. This was recently extended from 18 months, which is great news for students .

Yes! You can take all 4 exams at Prometric test centers located in major Indian cities (like Chennai, Hyderabad, Mumbai, Delhi) .

The exam is offered year-round. If you fail a section, you can re-take it in the next available testing window .

You must meet the "3 E's": Education (150 credits), Examination (pass all 4), and Experience (1-2 years) .

Most states require 1-2 years of relevant accounting experience, which must be supervised and verified by a licensed CPA .

Yes. If you work at a Big 4 or MNC in India (e.g., in their US Audit or Tax team), you can often get your experience verified by a CPA-licensed partner or manager in that firm .

The total cost (including evaluation, registration, exam fees, and coaching) can range from ₹2.5 lakhs to ₹4 lakhs, spread over 1-2 years .

Yes. Most states require you to pass a separate, easy, open-book Ethics Exam after you pass your 4 main exams . 

You are a prime candidate for roles like:

• US Tax Consultant
• US Statutory Auditor (in a Big 4)
• USGAAP/IFRS Specialist
• Financial Planning & Analysis (FP&A) in a US-based MNC
• Internal Auditor for US operations .

The Big 4 (Deloitte, EY, PwC, KPMG) are the largest recruiters. After them, firms like Withum, Citrin Cooperman, Grant Thornton, and BDO, plus all major MNCs (Amazon, Oracle, Infosys, Accenture, etc.) hire CPAs .

The main hubs for these US-facing jobs are Bangalore, Hyderabad, Chennai, Mumbai, Delhi-NCR, and Ahmedabad .

A fresh CPA (or even a candidate who has passed 2-3 papers) can expect a starting salary significantly higher than their B.Com/M.Com peers, often starting from ₹8 lakhs to ₹12 lakhs per annum or more  .

You cannot use the CPA license to sign Indian statutory audits or tax returns (that requires a CA). However, you can start your own consultancy practice specializing in US tax, US GAAP, and advisory for US clients . 

Yes. The CPA is the #1 qualification for getting a job in the US finance sector. It shows you have the required knowledge. However, you will still need a valid work visa (like an H-1B), which your employer must sponsor . 

Yes. The CPA (US) has mutual recognition agreements (MRAs) with the CPA bodies in Canada and Australia, which can simplify the process of getting their local qualification and help in your immigration-point assessment  . 

We provide you with a complete, end-to-end solution. Instead of just selling you video lectures, we:

1. Provide a free, upfront evaluation of your eligibility.
2. Guide you through the complex State Board selection and credential evaluation process.
3. Offer expert coaching, right here in Nagercoil, that is fully updated for the new CPA Evolution syllabus .

Yes, our faculty consists of qualified professionals (CPAs, CAs) who have hands-on experience in US GAAP, Tax, and Auditing .

We partner with leading international CPA review providers (like Becker, Gleim, or Wiley) to give you the best, most up-to-date study materials, in addition to our own simplified notes .

Yes. This is a confusing process of sending your university transcripts. We will guide you step-by-step .

Our advice is to enroll in an M.Com (or a 1-year bridge program) simultaneously with your CPA coaching. This way, by the time you finish your M.Com, you will be 150-credit eligible and ready to pass your exams . 

The first step is simple. Bring your B.Com, M.Com, or CA/CMA mark sheets to Mercury Edutech Academy for a free, no-obligation eligibility check and counseling session . 

CPA (Certified Public Accountant) is for public accounting (Audit, Tax). CMA (Certified Management Accountant) is for management accounting inside a company (Costing, Budgeting). We can help you decide which is better for you . 

Visit our center in Nagercoil or call us to schedule your free counseling session. Let's build your global career, together .