Certified Public Accountant (US CPA)
Course Features
- Access to UWorld LMS
- Doubt solving sessions
- 100% Placement Assistance
What You Will Learn
- Apply US GAAP, IFRS, and GAAS to real-world financial reporting scenarios
- Master US federal taxation - individuals, corporations, and partnerships
- Conduct risk-based audits and evaluate internal controls with confidence
- Navigate US business law, contracts, and regulatory compliance
- Build technical expertise recognised by Big 4 firms and Fortune 500 companies
- Analyse financial statements and drive strategic business decisions
Who Should Enroll
- CA Inter Students & Qualified Chartered Accountants
- Commerce Graduates (B.Com, BBA, M.Com, MBA)
- Working Professionals in Accounting, Audit, Finance, or Tax
- Finance professionals targeting Big 4, MNC, or US-based roles
Syllabus
Core Paper 1 - FAR
-
Eligibility
Academic/ Professional Background
Sections to Attempt
All 4 Sections (FAR + AUD + REG + 1 Discipline)
Note: Eligibility is assessed state-by-state. JK Shah Classes provides free personalised eligibility evaluation for every student subject to final approval by NASBA
-
Registration & Fees
Fee Component
USD
INR (Approx.)
Payable To
NASBA Credential Evaluation Fee
$250
~₹23,750
NASBA
State Board Registration Fee
$90 – $150
~₹8,550 – ₹14,250
State Board
Exam Fees — each Section (International)
$460
~₹43,700
NASBA
-
Exam
Particulars
Details
Regulated By
AICPA (American Institute of Certified Public Accountants)
Exam Frequency
Monthly — year-round at Prometric Centres in India & globally
Mode of Exam
Computer-Based Test (CBT)
Duration
4 hours per section
Passing Score
75 out of 99 in each section
Validity
All 4 sections must be passed within 30 months of the first pass
-
Structure
Topic Areas
Question Type
Weightage
Financial Reporting
MCQs + TBSs
~35%
Select Balance Sheet Accounts
MCQs + TBSs
~10%
Select Transactions & Events
MCQs + TBSs
~27%
State & Local Governments
MCQs + TBSs
~28%
Core Paper 2 - AUD
-
Eligibility
Academic/ Professional Background
Sections to Attempt
All 4 Sections (FAR + AUD + REG + 1 Discipline)
Note: Eligibility is assessed state-by-state. JK Shah Classes provides free personalised eligibility evaluation for every student subject to final approval by NASBA
-
Registration & Fees
Fee Component
USD
INR (Approx.)
Payable To
NASBA Credential Evaluation Fee
$250
~₹21,000
NASBA
State Board Registration Fee
$90 – $150
~₹8,000 – ₹13,000
State Board
Exam Fees — 4 Sections (International)
$460
~₹43,700
NASBA
-
Exam
Particulars
Details
Regulated By
AICPA (American Institute of Certified Public Accountants)
Exam Frequency
Monthly — year-round at Prometric Centres in India & globally
Mode of Exam
Computer-Based Test (CBT)
Duration
4 hours per section
Passing Score
75 out of 99 in each section
Validity
All 4 sections must be passed within 30 months of the first pass
-
Structure
Topic Areas
Question Type
Weightage
Ethics, Professional Responsibilities & General Principles
MCQs + TBSs
~15%
Assessing Risk & Developing a Planned Response
MCQs + TBSs
~25%
Performing Further Procedures & Obtaining Evidence
MCQs + TBSs
~35%
Forming Conclusions & Reporting
MCQs + TBSs
~25%
Core Paper 3 - REG
-
Eligibility
Academic/ Professional Background
Sections to Attempt
All 4 Sections (FAR + AUD + REG + 1 Discipline)
Note: Eligibility is assessed state-by-state. JK Shah Classes provides free personalised eligibility evaluation for every student subject to final approval by NASBA
-
Registration & Fees
Fee Component
USD
INR (Approx.)
Payable To
NASBA Credential Evaluation Fee
$250
~₹21,000
NASBA
State Board Registration Fee
$90 – $150
~₹8,000 – ₹13,000
State Board
Exam Fees — 4 Sections (International)
$460
~₹43,700
NASBA
-
Exam
Particulars
Details
Regulated By
AICPA (American Institute of Certified Public Accountants)
Exam Frequency
Monthly — year-round at Prometric Centres in India & globally
Mode of Exam
Computer-Based Test (CBT)
Duration
4 hours per session
Passing Score
75 out of 99 in each session
Validity
All 4 sections must be cleared within 30 months of the first pass
-
Structure
Topic Areas
Question Type
Weightage
Ethics, Professional Responsibilities & Federal Tax Procedures
MCQs + TBSs
~10%
Business Law
MCQs + TBSs
~10%
Federal Taxation of Individuals
MCQs + TBSs
~25%
Federal Taxation — Entities (Corps, Partnerships, Trusts)
MCQs + TBSs
~35%
Property Transactions
MCQs + TBSs
~20%
Discipline Paper
-
Eligibility
Academic/ Professional Background
Sections to Attempt
All 4 Sections (FAR + AUD + REG + 1 Discipline)
Note: Eligibility is assessed state-by-state. JK Shah Classes provides free personalised eligibility evaluation for every student subject to final approval by NASBA
-
Registration & Fees
Fee Component
USD
INR (Approx.)
Payable To
NASBA Credential Evaluation Fee
$250
~₹21,000
NASBA
State Board Registration Fee
$90 – $150
~₹8,000 – ₹13,000
State Board
Exam Fees — 4 Sections (International)
$460
~₹43,700
NASBA
-
Exam
Particulars
Details
Regulated By
AICPA (American Institute of Certified Public Accountants)
Exam Frequency
Monthly — year-round at Prometric Centres in India & globally
Mode of Exam
Computer-Based Test (CBT)
Duration
4 hours per section
Passing Score
75 out of 99 in each section
Validity
All 4 sections must be cleared within 30 months of the first pass
-
Structure
In addition to the 3 Core papers, candidates must choose one Discipline section that aligns with their career interests. The Discipline section tests deeper knowledge in your chosen specialisation.
Paper
Full Name & Focus
Best For
BAR
Business Analysis & Reporting - Financial analysis, data analytics, forecasting, and extended financial reporting
Finance analysts, FP&A, reporting professionals
ISC
Information Systems & Controls - IT governance, cybersecurity, system controls, and data management
IT audit, systems, technology-focused finance roles
TCP
Tax Compliance & Planning - Advanced individual and entity taxation, tax strategy and planning
Tax professionals, consultants, advisors
Instructor:
- Instructor Rating: 4.8/5
Frequently Asked Questions
US CPA
US CPA FAQs
Q: Why should I choose the US CPA?
A: The US CPA is the world's most recognised accounting credential - respected in 130+ countries and actively preferred by Big 4 firms (Deloitte, EY, PwC, KPMG), MNCs, and US-based organisations. It is a unique combination of financial accounting, auditing, taxation, and business law, making it highly versatile. Certified CPAs typically earn 40–50% more than non-certified peers, and the credential opens pathways to work in the US, Middle East, and beyond.
Q: Who is eligible to appear for the US CPA exam?
A: Indian students and professionals can appear for the CPA exam with the right combination of education credits. Common eligible combinations include: B.Com + CA Inter / ICWA Inter / CS Executive (120 credits), B.Com + M.Com / MBA / CA Final / CMA Final (150 credits). Exact eligibility depends on the US state chosen for registration. JK Shah Classes offers a free personalised eligibility check for every prospective student subject to final approval from the NASBA.
Q: What is the exam structure of the US CPA?
A: The US CPA consists of 4 sections - 3 mandatory Core papers (FAR: Financial Accounting & Reporting, AUD: Auditing & Attestation, REG: Regulation) and 1 Discipline paper of your choice (BAR: Business Analysis & Reporting, ISC: Information Systems & Controls, or TCP: Tax Compliance & Planning). All sections are computer-based, conducted monthly at Prometric centres in India and globally.
Q: What is the passing score for each CPA section?
A: Candidates must achieve a minimum score of 75 out of 99 in each of the 4 sections. All 4 sections must be passed within 30 months of the first passing score. The exam consists of Multiple Choice Questions and Task-Based Simulations.
Q: How long does it take to complete the US CPA?
A: Most focused candidates complete all 4 sections within 12 to 18 months. With JK Shah Classes' structured batch schedule, section-by-section coaching, and UWorld's adaptive study tools, students are well-prepared to attempt each section within the recommended study window of 8–12 weeks per section.
Q: What is UWorld CPA Review, and why does JK Shah Classes use it?
A: UWorld CPA Review is one of the world's leading CPA exam preparation platforms, known for its visually rich explanations, massive question bank (10,000+ MCQs and TBSs), adaptive learning technology, and full-length mock exams. JK Shah Classes uses UWorld as its official study partner because it closely mirrors the actual CPA exam environment and its concept-first approach complements our faculty's teaching style - giving students both the theoretical foundation and the practice depth needed.
Q: What are the fees for the US CPA?
A: The total CPA investment has two parts: (1) JK Shah Classes programme fee — covering live coaching, UWorld access, mock exams, and placement support (contact us for current pricing); and (2) External fees paid directly to NASBA/AICPA — approximately USD 250 for evaluation, USD 90–150 for state board registration, and approx USD 500 for each exam (international). EMI options are available for the JK Shah Classes course fee.
Q: What career opportunities does the US CPA open?
A: The US CPA opens doors to a wide range of high-value roles including: Financial Reporting Analyst, Tax Consultant/Manager, Internal & External Auditor, FP&A Analyst, Accounting Manager, Finance Manager, and CFO. CPAs are actively hired by Big 4 firms, MNCs, IT companies, banks, consulting firms, NBFCs, and US-based accounting firms. In India, fresh CPA-qualified professionals typically earn CTC in the range of ₹7 to 18 LPA, with experienced professionals earning significantly more.
Q: Is articleship or work experience required?
A: Work experience is not required to appear for the CPA exam. However, to apply for the CPA licence after passing all 4 sections, most US states require 1–2 years of accounting-related work experience verified by a licensed CPA. JK Shah Classes guides students through meeting and documenting this requirement.