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CPA Exam Registrations and Scheduling in India

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17, Aug 2020
US-CFA Exams Held in India

CPA Exam Registration

CPA stands for Certified Public Accountant and is one of the major certification courses in the field of accountancy. Other countries too have accounting certification courses that are equivalent to the CPA designation. What makes CPA a more desirable designation globally is that it covers accountancy as an international concept and encompasses the global standards and principles of accountancy. While countries have their version of the CPA certification course, the most reputed in the US CPA. The US CPA is offered by the American Institute of Certified Public Accountants (AICPA). The Board of Accountancy determines whether you are eligible to appear for the CPA exam. You can register or apply for the examination once approved by the Board of Accountancy. Once you are approved and have registered for the examination, the candidate will receive a Notice to Schedule (NTS). Candidates who want to appear for the CPA exams need to schedule an appointment to take the CPA exams. To schedule the appointment for an examination, candidates should have a valid Notice to Schedule (NTS). The Board of Accountancy, NASBA, provides a separate Notice to Schedule (NTS) for every section you have approval for. The Notice to Schedule (NTS) is valid only for a limited period. The candidate needs to use the Notice to Schedule (NTS) before it expires. Once a Notice to Schedule (NTS) expires, it cannot be used any further. All candidates are advised to schedule the CPA Exam appointment as soon as you receive your Notice to Schedule (NTS).

US CPA World Topper Chaitanya Luthra’s CPA Journey with EduPristine

CPA Exam Eligibility

To be eligible for the US Certified Public Accountant (CPA) examination, a candidate should be a Postgraduate, preferably in Commerce. The CPA exam eligibility for Indian students also depends on their educational background. Candidates with any of the below educational backgrounds are eligible for the CPA exam.

  • Member of the Institute of Chartered Accountants of India
  • Member of the Institute of Cost and Works Accountants in India
  • Member of the Company Secretaries in India
  • Master of Commerce
  • MBA

Indian CA’™s with B.Com are also accepted by some of the states in the US. However, the criteria may vary from State to State.

US-CPA Course Counseling:


CPA Exam Syllabus

The candidate must complete 150 hours of the CPA course semester to obtain the CPA license. The CPA course consists of four examinations as following:

Auditing and Attestation (AUD)

CPA Exam Topic

Topic Weightage
Professional Responsibilities, Ethics and General Principles 15’“25%
Assessing Risk and Developing a Planned Response 20’“30%
Performing Further Procedures and Obtaining Evidence 30’“40%
Forming Conclusions and Reporting 15’“25%

Business Environment and Concepts (BEC)

CPA Exam Topic

Topic Weightage
Corporate Governance 17’“27%
Economic Concepts and Analysis 17’“27%
Financial Management 11’“21%
Information Technology 15’“25%
Operations Management 15’“25%

Financial Accounting and Reporting (FAR)

CPA Exam Topic

Topic Weightage
Standard-Setting, Conceptual Framework, and Financial Reporting 25’“35%
Financial Statement Accounts 30’“40%
Transactions 20’“30%
Local and State Governments 5’“15%

Regulation (REG)

CPA Exam Topic

Topic Weightage
Professional Responsibilities, Ethics, and Federal Tax Procedures 10’“20%
Business Law 10’“20%
Property Transaction Federal Taxation 12’“22%
Individual Federal Taxation 15’“25%
Entity Federal Taxation 28’“38%

Many states require candidates to have 1 to 2 years of experience under a CPA. The candidate has to complete the four assessments in a period of 18 months to be eligible for a CPA license.

US-CPA Exam Syllabus

How to Clear the US CPA Exam in the First Attempt:

CPA Exam Fee

The CPA Exam fee as per subjects is a follows:

  • 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 exam fee in India remains the same as far as exam registration is concerned. Students have to bear additional expenses for accommodation and traveling since they can appear for the exams in the US only. But due to prevailing pandemic conditions, the year 2020 has become an exception and candidates can appear for the CPA exam from India. CPA exam in India will be conducted in 8 cities of India. CPA exam centers in India are located in Ahmedabad, Bangalore, Calcutta, Chennai, Hyderabad, Mumbai, New Delhi, and Trivandrum. The US CPA institute has also launched a continuous testing window starting from 1st July 2020, which will allow students to appear for the CPA exams all year round.

CPA Exam Fee

CPA Exam Date

The CPA exams are conducted four times per year. The months when the Exams are conducted are termed as testing windows. The Testing windows are open for the following four time periods every year.

Quarter

CPA Exam Date period
Q1 January 1 ‘“ March 10
Q2 April 1 ‘“ June 10
Q3 July 1 ‘“ September 10
Q4 October 1 ‘“ December 10

CPA Exam Schedule

Candidates can schedule their CPA exam appointment online by visiting the site for booking seats at the Prometric center or by calling Prometric Call Center. You will need your Notice to Schedule (NTS) while you make the appointment for the exams. The candidates will need to schedule exams as earlier as possible since appointments are scheduled on a first-come-first-serve basis. The benefit of scheduling exams earlier is that you have a better chance of getting the location, date, and time of your choice. Exam appointments have to be scheduled at least six days before the CPA exams. Candidates cannot walk-in on the day of examination for testing.

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