👤 NorthStar Academy📅 27 May, 25⏱ 6 min read

How To Do Us CPA Course: Steps To Enroll & Get Certified

The US Certified Public Accountant, or US CPA, course is one of the most recognised and sought-after accounting certifications in the global employment arena. The profile of CPAs is a relatively high standard, starting from multinational companies and finishing with Big Four firms. Many commerce graduates and accounting students of India attain a CPA licence, as it offers better roles, adequate salaries, and better progress.

However, the question remains: how to enrol for CPA? Most people encounter challenges when enrolling for CPA and getting started. The steps appear complicated initially, and the laws vary depending on the state in the United States. However, with the proper guidance, achieving the objectives is easy.

In this blog, readers will learn everything from eligibility checks to course details, exam structure, and how to get the proper guidance.

Check US CPA Eligibility Before You Apply

Ensure you are eligible before starting the process. Many students miss this step and face problems later. So, let's start by understanding if you qualify.

Understand the US CPA Eligibility Criteria

To satisfy US CPA course eligibility, you should meet the education qualifications of the state board you want to register with. Every state board of accountancy in the United States has different eligibility requirements, but the following are the most common experience requirements:

To become a licensed certified public accountant, you must have a four-year bachelor's degree with an accounting specialisation plus an additional year of coursework.
A bachelor's degree or university education in accounting or related fields with a minimum of 120 credit to 150 credit hours of education (depending on the state).
Certain states may require commerce graduates with extra qualifications such as M.Com or B.Com.

Know the US CPA Course Details Thoroughly

One must have a clear picture of the CPA's structure before he or she sets out to pursue it. The US CPA certification is one of the most recognised certifications in the field of accounting. It is governed by the American Institute of Certified Public Accountants (AICPA). It is valid in the USA, Canada, Australia, and several countries in the Middle East, so international students can also take the exam.

Explore the Syllabus and Course Structure

Candidates must pass the Uniform CPA examination, which is divided into the following main sections:

Core Sections

AUD (Auditing and Attestation)
FAR (Financial Accounting and Reporting)
REG (Regulation)

Discipline Sections:

BAR (Business Analysis and Reporting)
ISC (Information Systems and Controls)
TCP (Tax Compliance and Planning)

Every section tests your knowledge in theory and practical expertise. These computer-based examinations are offered all year round.

The CPA exam consists of multiple-choice questions (MCQs) and task-based simulations (TBSs). To pass the Uniform CPA examination, a student must get at least 75 out of 100 marks.

The US CPA course entails knowledge in various areas, such as US GAAP, taxation, business law, audit, IT systems, information management, etc. It suits students seeking careers in audit companies, multinational companies, and international finance.

This enables a student to decide on the best preparation strategy, manage the exam time effectively, and have clear career objectives. It also assists in specifying time and mapping the overall CPA process.

Sections of the US CPA Exam Explained Clearly

The US CPA exam has three core parts and one discipline section. To become a CPA-certified accountant, you must pass the Uniform CPA exam. Every section is designed to test different abilities and topics.

Here's a simple breakdown of the three exam parts of the Core section: Auditing and Attestation (AUD):This section covers auditing procedures, standards, ethics and internal control. It probes the candidate's ability to scrutinise account information and adhere to professional guidelines. Financial Accounting and Reporting (FAR):This is often described as the most challenging. It covers GAAP, balance sheet, income statement, cash flow statement, and accounting rules and regulations. Therefore, the candidates must understand how to work with public and private financial reports. Regulation (REG):This part involves US taxation and regulation, laws governing businesses, and professional ethical codes. It determines the extent to which the candidates can apply the provisions of the law in business scenarios.

CPA candidates must pass one discipline from the following based on their interest or career path:

Business Analysis and Reporting (BAR) emphasises data analytics, performance review, and financial risk control.
Information systems and controls (ISC) stress internal controls, cybersecurity, and IT governance.
Tax Compliance and Planning (TCP) covers advanced taxes encompassing individual and entity tax compliance and planning strategy.

All sections are 4 hours long and taken online. Every section has a score range of 0 to 99; candidates must score a minimum of 75. Task-based simulations and multiple-choice questions have a weightage of 50% of your score on all sections but ISC, whose exam pattern differs from the rest. Multiple-choice questions on the ISC weigh 60%, and task-based simulations account for 40%.

Beginning on the date you pass your first section, you have a minimum of eighteen months to pass three Core sections and one Discipline. This is a rolling window, meaning if you've passed multiple sections, only those credits that exceed the 18-month limit will expire.

As of January 1, 2024, the National Association of State Boards of Accountancy (NASBA) has extended the CPA exam credit window from 18 months to 30 months. This change aligns with the CPA Evolution initiative, which aims to modernise the CPA licensure model to better reflect the skills and knowledge required in today's business environment. Written communication tasks were removed from most sections, and under the old model, they only appeared in BEC.

How does NorthStar Academy Guide you through the US CPA Journey?

Many students feel lost without proper coaching. That's where NorthStar Academy steps in. Our guidance covers evaluation, registration, exam planning, and preparation.

Here's what we offer:

Personal evaluation to select the right state board.
Support in getting transcript evaluations done.
Access to Becker's CPA study materials.
Live classes with expert mentors.
Help exam candidates with the online application system, NTS (Notice to Schedule), and scheduling the Prometric exam.

NorthStar Academy simplifies the steps to become a US CPA and gives students personal attention. We also provide updates on rule changes or new guidelines so students don't miss a thing and pass the CPA exam easily.

Conclusion

Becoming a licensed CPA is easy with adequate preparation and direction. This globally recognised certification is accessible to anyone with a commerce or accounting background. From determining your qualifications to knowing more about the CPA certification course and passing all the tests, each step leads to career opportunities in the Big 4, i.e., Deloitte, PwC, KPMG and EY.

With expert faculty, complete application help, and trusted study material like Becker, NorthStar Academy simplifies the US CPA certification process and guides students from start to finish. Are you considering specialising in finance or accounting? Then, it's time to start your CPA US courses at NorthStar Academy. We also offer guidance for CMA USA exam preparation, US CMA courses, ACCA courses and Enrolled Agent courses.

Frequently Asked Questions

What is the US CPA examination format?

The US CPA exam has three four-hour core sections: AUD, FAR, and REG. Each section of the CPA exam is four hours long. Additionally, you have to choose one subject from the discipline section.

What are the topics covered in the US CPA?

Topics include auditing, public accounting, financial reporting, taxation, business laws, corporate governance, IT, and strategic planning.

What is the US CPA eligibility rule?

To be eligible, candidates need 120-150 credit hours of education, usually from a commerce or accounting background. Requirements differ by state.

How long is each US CPA section?

Each exam section is four hours long. Candidates must complete all three sections within 18 months after passing the first one.

How many attempts does the US CPA test allow?

The count of attempts is not restricted. Once you pass your first section, though, you have eighteen months to pass the others.

Can US CPA exams be taken by Indian students here in India?

Yes, Indian students can take the US CPA exam at approved test sites around India, including Delhi, Mumbai, Bangalore, and Hyderabad.