The Certified Public Accountant (CPA) credential is one of the most trusted and respected qualifications in the accounting and finance world. It equips professionals to work with private equity firms, investment banks, audit and accounting firms, hedge funds, and multinational organisations. With a CPA license, you can practice as a certified accountant in countries such as the USA, Canada, Australia, New Zealand, and other leading global economies.
CPA stands for Certified Public Accountant. To earn this certification, candidates must clear a series of exams and meet the required work experience criteria. Enrolling in a structured cpa course helps streamline preparation, improve conceptual clarity, and boost confidence before the exams. Understanding the cpa course details early on makes the journey more organised and goal-driven.
US CPA Exam Structure and Syllabus
The US CPA exam consists of three core subjects and one discipline subject chosen by the candidate.
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)
The exam includes multiple-choice questions, task-based simulations, and written communication tasks. MCQs and simulations typically carry equal weight. Each paper is four hours long, and candidates must complete all sections within the timelines set by their selected state board.
Subject-wise Topics and Weightage Overview
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 and Professional Responsibilities (15–25%)
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Risk Assessment and Planning (25–35%)
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Evidence and Procedures (30–40%)
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Reporting and Conclusions (10–20%)
Business Analysis and Reporting (BAR)
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Business Analysis (40–50%)
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Technical Accounting and Reporting (35–45%)
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State and Local Governments (10–20%)
Information Systems and Controls (ISC)
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Information Systems and Data Management (35–45%)
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Security, Confidentiality, and Privacy (35–45%)
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SOC Engagements (15–25%)
Taxation and Regulation (REG)
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Ethics and Federal Tax Procedures (10–20%)
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Business Law (15–25%)
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Federal Taxation of 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 Compliance and 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 Criteria
To appear for the CPA exam, candidates must meet the following requirements:
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A bachelor’s degree in Commerce, Accounting, Finance, Arts, or related fields
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120 credits to sit for the CPA exam
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150 credits to obtain the CPA license
Credit exemptions based on academic background:
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CA Inter / CS Inter / ICWA Inter / Diploma: 30 credits
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M.Com / MBA / CA / CS / ICWA: 60 credits
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B.Com / BBA / BA (Economics) / BMS / BFA: 90 credits
Roles and Responsibilities of a US CPA
CPAs are responsible for managing financial health and compliance within organisations. Key responsibilities include:
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Identifying and resolving financial issues
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Budget planning and cost control
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Auditing and compliance reporting
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Maintaining and reconciling financial records
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Preparing and analysing financial statements
Salary After US CPA
CPA salaries vary by experience, role, and location but are consistently higher than non-certified accountants.
In India:
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Entry-level CPAs earn around 15 LPA
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Professionals with 3–5 years’ experience earn 16–20 LPA
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Senior roles in Big 4 or MNCs can reach 25 LPA or more
Globally:
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Salaries typically start from USD 45,000 to 70,000+ per year
in cpa course details the Common job roles include Financial Analyst, Audit Manager, Tax Consultant, CFO, and Risk & Compliance Manager.
Steps to Become a US CPA
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Eligibility check and document verification
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Credential evaluation and state board selection
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State board registration
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Exam preparation through live classes, study material, and mock tests
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Exam application and booking
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Ethics exam and license documentation
Career Options After US CPA
Some popular career paths after becoming a CPA include:
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Public Accounting
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Internal Auditing
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Tax Consulting
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Financial Reporting
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Corporate Accounting
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Financial Advisory
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Government and Non-Profit Roles
Benefits of Becoming a US CPA
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Global Recognition: A qualification valued worldwide
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Wide Career Choices: Roles across finance, audit, tax, and consulting
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High Salary Potential: Strong long-term earning growth
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Job Stability: Exclusive authority to audit US-based entities
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Professional Prestige: Often called the “black belt of accounting”
The US CPA certification requires dedication and discipline, but it rewards professionals with global exposure, career flexibility, and long-term growth.
