The Certified Public Accountant (CPA) credential is one of the most powerful qualifications for professionals aiming to build a strong career in accounting and finance. It is widely accepted across global markets and opens opportunities in industries such as auditing, taxation, investment banking, private equity, hedge funds, and multinational corporations. With a US CPA license, professionals can work in countries like the USA, Canada, Australia, New Zealand, and several other international jurisdictions.
To earn this credential, candidates must clear all required examinations and fulfill relevant work-experience criteria. Enrolling in a well-structured CPA course helps aspirants follow a clear study plan, understand complex concepts, and approach the exam with greater confidence.
US CPA Exam Overview and Subjects
The US CPA exam follows a modern core-and-discipline structure designed to test both technical knowledge and practical application.
Core Subjects
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Financial Accounting and Reporting (FAR)
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Auditing and Attestation (AUD)
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Taxation and Regulation (REG)
Discipline Subjects (Choose One)
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Business Analysis and Reporting (BAR)
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Information Systems and Controls (ISC)
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Tax Compliance and Planning (TCP)
Each exam is four hours long and includes:
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Multiple Choice Questions (MCQs): 50%
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Task-Based Simulations / Written Communication: 50%
A clear understanding of the syllabus and exam pattern is essential, which is why reviewing complete CPA course details before starting preparation is highly beneficial.
Subject-Wise Weightage Breakdown
Financial Accounting and Reporting (FAR)
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Financial Reporting: 30–40%
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Select Balance Sheet Accounts: 30–40%
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Select Transactions: 25–35%
Auditing and Attestation (AUD)
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Ethics & Professional Responsibilities: 15–25%
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Risk Assessment & Planning: 25–35%
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Audit Procedures & Evidence: 30–40%
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Reporting: 10–20%
Business Analysis and Reporting (BAR)
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Business Analysis: 40–50%
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Technical Accounting & Reporting: 35–45%
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State & Local Governments: 10–20%
Information Systems and Controls (ISC)
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Information Systems & Data Management: 35–45%
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Security, Confidentiality & Privacy: 35–45%
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SOC Engagements: 15–25%
Taxation and Regulation (REG)
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Ethics & Federal Tax Procedures: 10–20%
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Business Law: 15–25%
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Property Transactions: 5–15%
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Federal Taxation of Entities: 23–33%
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Federal Taxation of Individuals: 23–32%
Tax Compliance and Planning (TCP)
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Individual Tax & Financial Planning: 30–40%
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Entity Tax Compliance: 30–40%
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Entity Tax Planning: 10–20%
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Property Transactions: 10–20%
US CPA Eligibility Requirements
To apply for the US CPA exam, candidates must hold a bachelor’s degree in Commerce, Accounting, Finance, Arts, or a related field.
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120 credit hours to appear for the exam
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150 credit hours to obtain the CPA license
Credit eligibility overview:
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CA Inter / CS Inter / ICWA Inter / Diploma holders: 30 credits
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MCom / MBA / CA / CS / ICWA: 60 credits
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BCom / BBA / BA (Economics) / BMS / BFA: 90 credits
Key Responsibilities of a US CPA
A CPA is responsible for managing and advising on financial matters for organizations and individuals. Common responsibilities include:
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Identifying and resolving financial discrepancies
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Planning and monitoring budgets
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Auditing financial statements for compliance
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Maintaining accurate accounting records
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Ensuring adherence to tax and regulatory standards
These skills make CPAs valuable across industries and business sizes.
US CPA Salary and Earning Potential
Compensation depends on experience, role, and geographic location.
In India
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Entry-level CPAs: around 15 LPA
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3–5 years of experience: 16–20 LPA
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Senior professionals and Big 4 roles: 25 LPA and above
Internationally
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Salaries typically start between USD 45,000 and 70,000 per year
Popular high-paying roles include:
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Financial Analyst
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Audit Manager
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Tax Consultant
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Chief Financial Officer (CFO)
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Risk & Compliance Manager
The US CPA qualification offers strong long-term returns in both income and career growth.
Steps to Become a US CPA
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Eligibility check and document verification
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Credential evaluation and state board allocation
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State board registration
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Exam preparation through structured classes and study resources
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Exam application and scheduling
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Ethics exam and licensing documentation
Career Opportunities After US CPA
After qualifying, CPAs can explore roles such as:
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Public Accountant
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Budget Analyst
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Internal Auditor
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Tax Specialist
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Financial Advisor
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Corporate Accountant
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Finance Director
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Risk and Compliance Officer
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Government and Non-Profit Accounting Professional
Advantages of Pursuing US CPA
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Global Recognition: Accepted across major financial markets
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Diverse Career Paths: Opportunities in Big 4 firms, MNCs, and global finance roles
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High Salary Potential: Strong compensation growth over time
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Long-Term Job Security: Exclusive authority to audit US-based entities
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Elite Professional Status: Often referred to as the “black belt of accounting”
The US CPA is a challenging yet rewarding qualification. With the right planning, a strong CPA course, and a clear understanding of CPA course details, it can be the foundation for a successful global accounting career.