The Certified Public Accountant (CPA) credential is one of the most sought-after qualifications for professionals looking to build a strong and internationally mobile career in accounting and finance. Recognised across multiple countries, the US CPA opens career opportunities in auditing firms, investment banks, private equity, hedge funds, multinational companies, and consulting firms. With this qualification, professionals can work in regions such as the USA, Canada, Australia, New Zealand, and other leading global markets.
To become CPA certified, candidates must clear all prescribed examinations and meet experience requirements set by the respective state boards. Enrolling in a structured CPA course helps candidates prepare systematically, strengthen core concepts, and approach the exams with confidence.
Understanding the US CPA Exam Format
The US CPA exam is designed using a core-and-discipline model that tests both theoretical knowledge and real-world application.
Core Subjects
- Financial Accounting and Reporting (FAR)
- Auditing and Attestation (AUD)
- Taxation and Regulation (REG)
Discipline Subjects (Choose One)
- Business Analysis and Reporting (BAR)
- Information Systems and Controls (ISC)
- Tax Compliance and Planning (TCP)
Each exam section lasts four hours and includes:
- Multiple Choice Questions (MCQs): 50%
- Task-Based Simulations and Written Communication: 50%
Before beginning preparation, it is important to review the full syllabus and CPA course details to understand subject weightage and exam expectations.
Subject-Wise Syllabus Weightage
Financial Accounting and Reporting (FAR)
- Financial Reporting: 30–40%
- Select Balance Sheet Accounts: 30–40%
- Select Transactions: 25–35%
Auditing and Attestation (AUD)
- Professional Responsibilities and Ethics: 15–25%
- Risk Assessment and Planning: 25–35%
- Audit Procedures and Evidence: 30–40%
- Reporting and Conclusions: 10–20%
Business Analysis and Reporting (BAR)
- Business Analysis: 40–50%
- Technical Accounting and Reporting: 35–45%
- State and Local Governments: 10–20%
Information Systems and Controls (ISC)
- Information Systems and Data Management: 35–45%
- Security, Confidentiality, and Privacy: 35–45%
- SOC Engagements: 15–25%
Taxation and Regulation (REG)
- Ethics and Federal Tax Procedures: 10–20%
- Business Law: 15–25%
- Property Transactions: 5–15%
- Federal Taxation of Entities: 23–33%
- Federal Taxation of Individuals: 23–32%
Tax Compliance and Planning (TCP)
- Individual Tax Compliance and Financial Planning: 30–40%
- Entity Tax Compliance: 30–40%
- Entity Tax Planning: 10–20%
- Property Dispositions: 10–20%
US CPA Eligibility Criteria
To apply for the US CPA exam, candidates must hold a bachelor’s degree in Commerce, Accounting, Finance, Arts, or related disciplines.
- Minimum 120 credit hours to sit for the exam
- 150 credit hours required for CPA licensure
Credit exemptions include:
- CA Inter / CS Inter / ICWA Inter / Diploma holders: 30 credits
- MCom / MBA / CA / CS / ICWA: 60 credits
- BCom / BBA / BA (Economics) / BMS / BFA: 90 credits
Roles and Responsibilities of a US CPA
A CPA is responsible for ensuring financial accuracy, compliance, and strategic planning. Key responsibilities include:
- Identifying financial risks and inconsistencies
- Budget planning and financial forecasting
- Auditing financial statements
- Ensuring compliance with accounting and tax laws
- Maintaining and reviewing financial records
These responsibilities make CPAs essential across sectors and industries.
US CPA Salary Overview
CPA salaries vary based on experience, location, and industry.
In India
- Entry-level CPAs earn around 15 LPA
- Professionals with 3–5 years’ experience earn 16–20 LPA
- Senior professionals in Big 4 firms or MNCs can earn 25 LPA or more
International Markets
- Salaries typically range from USD 45,000 to 70,000+ per year
High-demand roles include:
- Financial Analyst
- Audit Manager
- Tax Consultant
- Chief Financial Officer (CFO)
- Risk and Compliance Manager
Step-by-Step Process to Become a US CPA
- Eligibility check and document verification
- Credential evaluation and state board selection
- State board registration
- Exam preparation using structured classes, study material, and mock tests
- Exam application and scheduling
- Ethics exam and final licensing documentation
Career Paths After US CPA
After qualification, CPAs can work in roles such as:
- Public Accountant
- Budget Analyst
- Internal Auditor
- Tax Specialist
- Financial Advisor
- Corporate Accountant
- Finance Director
- Risk and Compliance Officer
- Government and Non-Profit Accounting Professional
Key Benefits of the US CPA Qualification
- International Recognition: Accepted across major global economies
- Wide Career Options: Opportunities in Big 4 firms, MNCs, and consulting roles
- Attractive Salary Growth: Strong earning potential over time
- High Job Security: Exclusive authority to audit US-based entities
- Elite Professional Status: Known as the “black belt of accounting”
The US CPA qualification requires dedication, but the rewards are significant. With the right CPA course and a clear understanding of CPA course details, it can be a powerful step toward a successful global accounting career.
