Build Your Global Accounting Career with US CPA
Prepare for the US Certified Public Accountant (US CPA) examination with structured training, experienced trainers, UWorld learning resources and personalised support from Horizon Global Education.
- Egmore, Chennai
- Live Online Learning
- UWorld Learning Resources
- Exam-Focused Preparation
Free CPA Eligibility Check
What is US CPA?
The US Certified Public Accountant (US CPA) is a professional accounting credential issued through US state boards of accountancy and supported by the Uniform CPA Examination.
The qualification develops advanced knowledge and skills across areas including financial accounting and reporting, auditing, taxation, regulation, business analysis and information systems.
US CPA can be particularly relevant for accounting and finance professionals seeking to develop expertise for roles in audit, taxation, financial reporting, advisory and related areas.
US CPA at a Glance
Exam Format & Scoring
- The US CPA Exam consists of 4 sections and approximately 16 hours of total examination time.
- Candidates complete 3 Core sections: AUD, FAR and REG.
- Candidates also select 1 Discipline section: BAR, ISC or TCP.
- Each section requires a minimum score of 75 to pass.
- Scores are reported on a scale of 0–99; a score of 75 is not the same as 75% correct.
- The examination includes Multiple-Choice Questions (MCQs) and Task-Based Simulations (TBSs).
CAREER OPPORTUNITY
- Audit & Assurance
- Financial Accounting & Reporting
- Taxation
- Advisory & Consulting
- Corporate Accounting & Finance
- Risk & Compliance
- Financial Planning & Analysis
- Forensic Accounting
- Business Analysis
- Information Systems & Controls
LICENSING & ELIGIBILITY
US CPA examination eligibility and licensing requirements vary by US jurisdiction/state board.
Depending on the jurisdiction selected, requirements may include:
- Specific education and accounting coursework
- Successful completion of all four sections of the Uniform CPA Examination
- Relevant professional experience
- Ethics requirements, where applicable
- Other jurisdiction-specific requirements
International candidates may also need their academic qualifications evaluated to determine whether they meet the requirements of their selected jurisdiction.
Not Sure If You’re Eligible?
Horizon Global Education can help you understand the US CPA pathway based on your academic background and guide you through the next steps.
Power Your US CPA Preparation with UWorld
Why UWorld for US CPA Preparation?
Horizon students can benefit from UWorld’s structured CPA learning resources designed to support concept understanding, question practice and exam preparation.
Depending on the applicable UWorld package,
Learning resources may include:
- CPA study guides and eBooks
- QBank with MCQs and Task-Based Simulations
- Detailed answer explanations
- Video lectures
- Practice exams and quizzes
- Digital flashcards
- SmartPath™ performance technology
- Study planning and progress tracking
US CPA Exam Structure & Syllabus
The US CPA Exam assesses the knowledge and skills required of newly licensed CPAs across accounting, auditing, taxation, business analysis and related professional areas.
US CPA Exam Structure
The US CPA Exam consists of four sections: three mandatory Core sections and one Discipline section of your choice. Each section is four hours long, for a total examination time of 16 hours.
3 Mandatory Core Sections
QUESTION PATTERN
78 MCQS (50% Weightage)
7 short TBS (50% Weightage)
SYLLABUS
Ethics Professional Responsibilities and General Principles (15-25%)
Assessing Risk and Developing a Planned Response (25-35%)
Performing Further Procedures and Obtaining Evidence (30-40%)
Forming Conclusions and Reporting (10-20%)
QUESTION PATTERN
50 MCQS (50% Weightage)
7 TBS (50% Weightage)
SYLLABUS
Financial Reporting 30-40%
Select Balance Sheet Accounts 30-40%
Select Transactions 25-35%
QUESTION PATTERN
72 MCQS (50% Weightage)
8 TBS (50% Weightage)
SYLLABUS
Ethics Professional Responsibilities and Federal Tax Procedures 10-20%
Business Law 15-25%
Federal Taxation of Property Transactions 5-15%
Federal Taxation of individuals 22-32%
Federal Taxation of Entities (including tax preparation) 23-33%
Discipline Exam - Choose any 1 out of 3
QUESTION PATTERN
50 MCQS (50% Weightage)
7 short TBS (50% Weightage)
SYLLABUS
Business Analysis (40%-50%)
Technical accounting and reporting (35%-45%)
State and Local Governments (10%-20%)
QUESTION PATTERN
82 MCQS (60% Weightage)
6 short TBS (40% Weightage)
SYLLABUS
Information Systems and Data Management (35%-45%)
Security
Confidentiality and Privacy (35%-45%)
Considerations for System and Organization Controls (SOC) Engagements (15%-25%)
QUESTION PATTERN
68 MCQS (50% Weightage)
7 short TBS (50% Weightage)
SYLLABUS
Tax compliance and planning for Individuals and personal Financial planning (30%-40%)
Entity Tax Compliance (30%-40%)
Entity Tax Planning (10%-20%)
Property Transactions (Disposition of assets) (10% – 20%) (including tax preparation) (23-33%)
Exam Sections
4 sections
Course Duration
6 to 9 months
Mode
Live Online Classes
Who Can Pursue US CPA?
US CPA Eligibility
Eligibility for the US CPA Exam depends on the US jurisdiction/state board through which you apply.
Requirements may include:
International candidates can also take the CPA Exam in India, provided they meet the eligibility requirements of a participating US jurisdiction.
Not Sure If You’re Eligible?
Horizon Global Education can help review your academic background and guide you in understanding the appropriate US CPA pathway.
Career Opportunities with US CPA
The US CPA is a respected professional accounting credential that can support career opportunities across accounting, audit, taxation, finance, advisory and related business functions. It can be particularly valuable for professionals working with multinational organisations, global accounting firms and businesses operating in US-related financial and regulatory environments.
Career Paths for US CPA Professionals
1. Financial Analyst
2. Financial Accountant
3. Audit & Assurance Professional
4. Tax Accountant / Tax Consultant
5. Risk & Compliance Analyst
6. Management Consultant
7. IT Auditor
8. Finance Manager / Finance Director
FAQ
Most frequent questions and answers
What is US CPA & what makes it important?
US CPA stands for United States Certified Public Accountant. It is a professional accounting credential regulated by US state boards of accountancy. The CPA pathway includes education, examination and experience requirements and can support career opportunities in accounting, audit, taxation, finance and advisory services.
US CPA or CA which is better?
Both US CPA and Indian CA are respected professional qualifications, but they serve different career paths. US CPA may be suitable for professionals interested in US accounting, audit, taxation and global finance roles, while Indian CA is particularly relevant to accounting, taxation, audit and practice in India. The right choice depends on your career goals.
Do I need to go USA to write my CPA exams?
No. Eligible candidates can take the US CPA Exam in India at authorised Prometric testing centres. Candidates must first meet the eligibility requirements of a participating US jurisdiction and complete the required registration and scheduling process.
I am a working professional, is it viable to prepare for US CPA exams?
Yes. Working professionals can prepare for the US CPA alongside their employment. Horizon offers structured learning and exam preparation support to help students and working professionals plan their studies around their existing commitments.
What are the career prospects for US CPA professionals in India?
US CPA professionals can explore opportunities in accounting, audit, taxation, financial reporting, advisory, risk and compliance across multinational companies, global accounting firms and other organisations. Career opportunities and salaries vary depending on experience, role, employer, location and individual qualifications.