What is CPA?

A US Certified Public Accountant (US CPA) is one of the most honored and renowned professions and has the highest qualification in the field of accounting. The world's largest accounting body, the American Institute of Certified Public Accountants (AICPA), administers the US CPA examination.

An eligible student (university graduation) can become a US CPA by securing a score of 75 in each of the 4 papers. A US CPA candidate is required to write three core papers and one discipline

  • FAR : Financial Accounting and Reporting
  • AUD : Auditing and Attestation
  • REG: Regulation
  • There are three disciplines (choose any 1): (a) Business Analysis Reporting (BAR), (b) Information Systems and Controls (ISC), and (c) Tax Compliance and Planning (TCP)

Once all the 4 exams have been passed, the candidates are required to obtain a license from the chosen state board. Most of the states have an ethics exam that needs to be cleared by a candidate before applying for licensure.

Course Content

The Uniform US CPA Examination (the Exam) tests the candidates' knowledge in the following areas:

1) Financial Accounting and Reporting (FAR): Conceptual Framework, Standard-Setting and Financial Reporting, Select Financial Statement Accounts, Select Transactions, State and Local Governments

2) Auditing and Attestation (AUD): Ethics, Professional Responsibilities and General Principles, Assessing Risk and Developing a Planned Response, Performing Further Procedures and Obtaining Evidence, Forming Conclusions and Reporting

3) Regulation (REG): Ethics, Professional Responsibilities and Federal Tax Procedures, Business Law, Federal Taxation of Property Transactions, Federal Taxation of Individuals; and Federal Taxation of Entities

4) Three disciplines (choose any 1): (a) Business Analysis Reporting (BAR), (b) Information Systems and Controls (ISC), and (c) Tax Compliance and Planning (TCP)

Steps for becoming a US CPA

  • Contact PrepQ Team with your marsheets/certificates, we will assist you in determining your eigibility to attempt the CPA examinations free of cost.
  • If based on our evaluation you could be eligible to attempt the CPA exam, you should apply to your universitities for the transcripts that needs to be sent to the evaluation agency in U.S, that issues an evaluation report that officially confirms your eligibility to appear for the CPA exam.
  • Once your transcripts from university are ready to be sent to the Evaluation agency, you should pay for the International Credential Evaluation at  https://nasba.org/products/nasbainternationalevaluationservices.
  • Once the fee is paid, your evaluation would commence as and when the transcripts and a copy of your passport is received at NIES.
  • Within a span of 2-3 months, your evaluation process would be completed, and a copy of your evaluation report would be sent to you, and another would be sent directly to your chosen state board.
  • Based on your evaluation report, if your chosen state board finds you eligible to attempt the CPA examination, you may commence the exam registration process, based on your preparations.
  • Once found eligible for attempting the CPA examination by your chosen state board, you should first apply for the Notice to Schedule (NTS) at  https://cpacentral.nasba.org.   
  • You will receive your NTS within 12-30 days, after which you need to pay the international testing fee at https://candidate-portal.nasba.org.
  • After payment of the International testing fee, you may schedule your examination at https://proscheduler.prometric.com after 24 hours of payment of international testing fee. 
  • Once your exam is scheduled, appear and pass the exam.
  • On successful completion of all the 4 papers of the CPA examination, the candidate should apply for licensure from the chosen state board.
  • Most of the states require the candidates to pass an ethics exam to apply for a license.


We are a team of young, dedicated, and qualified professionals. We look forward to helping college graduates and working professionals achieve their dream of getting an international qualification. We will be there with you throughout your journey and will ensure that all your needs are met.

  • Live Classroom Training of 300+ Hours
  • Complete evaluation support
  • Exam registration guidance
  • Licensing Assistance
  • Comprehensive study materials of the Surgent CPA Review that never expire