What Is CPA? Meaning, Course Details, Eligibility & Career Scope

In the world of global accounting and finance, the CPA course (Certified Public Accountant) stands as one of the most prestigious qualifications.
It’s often called the gold standard in accounting — offering international career opportunities, high salaries, and top leadership roles in finance.

If you’re a commerce or accounting student aiming for a global career, this guide will explain what CPA is, including course details, eligibility, fees, and career scope — so you can decide if it’s right for you.

What Is CPA?

CPA stands for Certified Public Accountant, a globally recognised professional qualification issued by the American Institute of Certified Public Accountants (AICPA).

A CPA is an expert in auditing, financial reporting, taxation, and strategy, licensed to sign audit reports and represent clients before the U.S. IRS.

It’s often compared with the CA course in India — but while CA is India-focused, CPA offers international recognition across countries like the USA, Canada, UAE, Australia, and more.

CPA Full Form and Meaning

Details	Information
Full Form	Certified Public Accountant
Offered By	AICPA (American Institute of CPAs)
Course Type	International Professional Qualification
Duration	12–18 months
Eligibility	B.Com / M.Com / MBA Finance / CA / CMA / ACCA
Recognition	Global (100+ countries)

Learn how CPA compares to CMA USA and ACCA — both great choices for commerce students.

CPA Course Details

The CPA curriculum tests your understanding of U.S. GAAP, IFRS, auditing, and taxation.

Section	Full Form	Focus Area
AUD	Auditing & Attestation	Audit standards, ethics, internal control
FAR	Financial Accounting & Reporting	US GAAP, IFRS, financial statements
REG	Regulation	U.S. taxation, business law, ethics
BAR	Business Analysis & Reporting	Financial management, analytics, reporting

Each paper is 4 hours long and requires a minimum score of 75 to pass.
You can explore CPA exam details in CPA Exam Pattern & Syllabus 2025.

CPA Course Duration

Most students complete CPA within 12–18 months, depending on their study plan.
With continuous testing allowed year-round, you can attempt any paper at your convenience — similar to CMA USA exam windows.

CPA Course Eligibility for Indian Students

To appear for the CPA exam, you must meet U.S. state board requirements.

✅ Educational Qualification

• Bachelor’s degree in commerce or accounting (120–150 credits).
  

• Indian students qualify via B.Com + M.Com / MBA / CA / CMA / ACCA.
  

✅ Experience (Optional)

• 1–2 years of accounting work under a licensed CPA.
  

✅ Documents Required

• Transcripts
  

• Passport
  

• NASBA / WES evaluation report
  

• Experience proof (if applicable)
  

Check step-by-step eligibility in How to Become a US CPA in India.

CPA Syllabus Overview

Section	Key Topics
AUD	Audit reports, risk assessment, ethics
FAR	US GAAP, IFRS, government accounting
REG	U.S. federal taxation, business law
BAR	Data-driven decision-making, analytics

CPA focuses on application-based learning, similar to CMA USA’s performance management modules.

CPA Exam Pattern

Type of Question	Weightage
MCQs	50%
Task-Based Simulations	50%
Written Communication	Included in REG

Each exam lasts 4 hours (16 hours total).
Learn smart strategies here: How to Pass CPA Exam on First Attempt.

CPA Course Fees in India

Particulars	Fees (USD)	Approx. INR
Application Fee	$150	₹12,000
Exam Fees (4 papers)	$1,000	₹85,000
Evaluation Fee	$250	₹21,000
Registration Fee	$250	₹21,000
Total	$1,650	₹1.4–1.6 Lakh

You can also explore CPA vs CMA USA fees comparison for better clarity.

CPA Passing Rate & Duration

Section	Average Pass Rate (2024)
AUD	47%
FAR	45%
REG	59%
BAR	55%

With the right training from NorthStar Academy, you can clear all parts within 18 months.

Career Opportunities After CPA

After qualifying as a CPA, you can work in:

• Big 4 Audit Firms (Deloitte, PwC, EY, KPMG)
  

• MNCs & Banks (JP Morgan, Citi, HSBC)
  

• Consulting Firms (Accenture, BDO, Grant Thornton)
  
  

Popular CPA roles include:
✅ Financial Analyst
✅ Audit Manager
✅ Tax Consultant
✅ Risk & Compliance Officer
✅ Finance Controller
✅ CFO

You can also compare these roles with CMA USA Job Opportunities to choose your path.

Top Companies Hiring CPAs

Company	Industry
Deloitte	Audit & Advisory
PwC	Consulting
EY	Risk & Taxation
KPMG	Assurance
BDO	Audit
Grant Thornton	Advisory
Amazon	Finance & Accounting
JP Morgan	Banking
Accenture	Consulting

CPA Salary in India and Abroad

Country	Average Salary (Per Year)
India	₹8–15 LPA
USA	$70,000–$120,000
Canada	CAD 60,000–100,000
UAE	AED 200,000–300,000

Check CMA USA Salary Comparison to evaluate ROI between both courses.

CPA vs CA – Key Differences

Basis	CPA (USA)	CA (India)
Governing Body	AICPA	ICAI
Duration	12–18 months	4–5 years
Recognition	Global	India
Focus	IFRS, US GAAP	Indian Accounting Standards
Career Scope	Global MNCs & Big 4	Indian corporates & PSUs

Learn more: ACCA vs CPA USA: Which Is Better for Global Careers

How to Become a CPA in India

1️⃣ Check eligibility & documents
2️⃣ Get transcript evaluation (NASBA / WES)
3️⃣ Register for CPA exam
4️⃣ Join a CPA coaching institute
5️⃣ Clear all four exams within 18 months
6️⃣ Apply for CPA license

Why Pursue CPA in India?

• Global recognition in 100+ countries
  

• Excellent ROI & higher salary growth
  

• Flexible testing windows
  

• Recognized by Big 4 firms
  

• Short duration course
  

Compare your career options: CPA vs CMA vs ACCA

Conclusion

The CPA qualification is your passport to a high-paying global accounting career. It builds expertise in audit, taxation, and strategic finance — all under the U.S. framework.

If you aspire to join Big 4s, MNCs, or pursue international finance leadership roles, CPA is the course to pursue.

🚀 Start your CPA journey with NorthStar Academy — India’s top CPA training institute offering expert mentors, Becker materials, and placement support.

👉 WhatsApp “Hi” to +91 8147470505 for personalised counselling and course details.