CPA Course Details 2025: Eligibility, Pattern, Fee & More

The CPA (Certified Public Accountant) course is one of the best and most globally recognised qualifications in the field of accounting and finance. It is designed for individuals who want to build a strong career in auditing, taxation, financial reporting, and consulting.

A CPA certification not only improves your professional skills but also opens doors to high-paying jobs in top companies worldwide. In this guide, we will cover everything you need to know about the Certified Public Accountant course, including its eligibility, syllabus, duration, fees, and manager opportunities.

Who is a CPA?

“Every CPA is an accountant, but every accountant is not a CPA.” Stands for Certified Public Accountant, a CPA is a certified and designated financial advisor in various countries in the English-speaking world. The most prominent of all the careers for a CPA include Public Accounting and Industry Accounting.

Both are responsible for helping the organisation reach its financial goals through performing several roles and responsibilities like Auditing and Review, Financial Planning and Business Valuation, Tax Preparation, Company Management, Litigation Services, and Forensic Accounting Services. Thus, individuals with a knack for Accounting and Finance can opt for a CPA course that includes education, a CPA exam, and experience.

Also Read: GMAT Vocabulary: Words, List, Strategy

What is a CPA Course?

The Certified Public Accountant (CPA) course prepares candidates for one of the most challenging professional exams in the world, the Uniform CPA Examination. This exam is a crucial step for anyone aiming to build a career in accounting, auditing, taxation, or financial advisory. Before registering for the CPA exam, here are the key details every aspirant should know:

• The CPA exam is fully computer-based and conducted four times a year in March, June, September, and December. However, course registration remains open year-round.
• To obtain a CPA license, candidates must pass the Uniform CPA Examination, which consists of four sections, each lasting four hours.
• The four exam sections include:
  Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Business Environment and Concepts (BEC), and Regulation (REG).
• Within an 18-month window, candidates must clear all four sections, securing a minimum score of 75 in each.
• The exam format includes Multiple Choice Questions (MCQs), Task-Based Simulations (TBS), and Written Communication Tasks.

Here is a detailed overview table for the CPA course:

Features	Detailed
Full Form	Certified Public Accountant
Eligibility	Bachelor’s degree in Commerce/Finance/Accounting
Duration	12-18 months
Types of Questions	Multiple Choice Questions (MCQ), Task-Based Simulations (TBS), and Written Communication Tasks
Mode of Exam	Online at designated Prometic test centres
Passing Marks	Minimum 75 out of 99 in each paper
Career options	Accountant, Auditor, Financial Analyst, Tax Consultant, Risk Manager
Job Opportunities	Big 4 Firms, MNCs, Banks, Financial Institutions, and the corporate sector
Average Salary	USD 60,000-1200 per year ( Varies by experience & location)

Eligibility Criteria for CPA Course

The eligibility criteria for appearing in the CPA examination vary from country to country. Indian students aspiring to pursue a CPA course must fulfil all the requirements mentioned by the national CPA organisation. Given below are the minimum eligibility parameters for the candidates.

• A bachelor’s degree in accounting, finance, or a related field, equivalent to 120-150 semester hours (credits) of education, depending on the state.
• For Indian students: A B.Com, M.Com, MBA in Finance/Accounting, or equivalent. Membership in the Institute of Chartered Accountants of India (ICAI), Institute of Cost Accountants of India (ICMAI), or Institute of Company Secretaries of India (ICSI) often helps meet credit requirements.
• Some states require 150 hours for licensure, but allow sitting for the exam with 120 hours.
• 1-2 years of relevant work experience under a licensed CPA, post-exam for full licensure.
• Indian candidates should verify specifics with NASBA or their chosen state board, as evaluations consider international qualifications.

CPA Course Specialisations

The CPA course offers specialisations in key areas of accounting and finance, such as auditing, taxation, financial reporting, and business consulting. These specialisations help professionals build expertise and advance in their chosen career path.

Here are some of the popular specialisations you can opt for:

• Finance
• Sales & Marketing
• Human Resources
• Auditing & Control
• International Business
• Financial Planning & Analysis

Must Read: Top 5 Business Schools Without GMAT for 2025 Admissions

Syllabus for the CPA Exam

The CPA exam syllabus is divided into four sections: Auditing and Attestation, Financial Accounting and Reporting, Regulation, and Business Environment and Concepts. Each section tests practical knowledge, analytical skills, and the application of accounting principles.

The table below outlines the key topics you need to study for each of the four sections of the CPA exam.

Auditing and Attestation (AUD)	Business Environment and Concepts (BEC)	Financial Accounting and Reporting (FAR)	Regulation (REG)
– Ethics, Professional Responsibilities, and General Principles – Assessing Risk and Developing a Planned Response – Performing Further Procedures and Obtaining Evidence – Forming Conclusions and Reporting	– Corporate Governance – Economic Concepts and Analysis – Financial Management – Information Technology – Operations Management	– Conceptual Framework, Standard-Setting, and Financial Reporting – Select Financial Statement Accounts – Select Transactions – State and Local Governments	– Ethics, Professional Responsibilities, and Federal Tax Procedures – Business Law – Federal Taxation of Property Transactions – Federal Taxation of Individuals – Federal Taxation of Entities

CPA Course Fee Structure

There is a different fee structure according to the qualification of the candidate planning to enrol in the CPA course. We have a table for you to understand the fee structure of the CPA course as per qualification:

Qualifications	Fee Structure
BBA/ MBA (Finance)	INR 1.25 Lakh
BCom	INR 1 Lakh
IPCC*	INR 85,000
BCom + IPCC	INR 80,000
CA Final -1	INR 70,000

*IPCC stands for Integrated Professional Competency Course.

CPA Exam Application Process

To fulfil the CPA exam application process, you need to know the application steps to complete your application process successfully. Here is a step-wise application process to apply for the CPA exam:

• Ensure you meet the minimum education requirements: a bachelor’s degree with 120-150 credits in accounting and finance.
• Choose the U.S. state board you want to apply to (requirements vary by state).
• Apply through the state board/NASBA and pay the application fee (USD 50-200).
• Arrange for your college/university to send the transcript directly to the NASBA/state board.
• After verification, you will receive an ATT to choose your exam section.
• Pay fees for each exam section (around USD 200-250 per paper).
• NASBA issues the NTS, required to book your test date.
• Book your preferred date and time and test centre through the Prometric website.
• Sit for the 4 exam sections: AUD, FAR, REG, and BEC.
• Results are released online by AICPA/NASBA within a few weeks.

CPA Exam Structure

Candidates who are eligible for the CPA test in India should be familiar with its format. The CPA exam is a computer-based test that is given to candidates at specific locations around the world. The CPA exam is divided into three tests: MCQ, task-based, and written communication.

Section	AUD	BEC	FAR	REG
Multiple-Choice Questions (MCQs)	50%	50%	50%	50%
Task-Based Simulations (TBSs)	50%	35%	50%	50%
Written Communication Tasks	–	15%	–	–

CPA Exam Fee

The CPA exam fee varies depending on the state and country where you apply. It covers application changes, examination fees for all four sections, and other administrative costs. Here we have mentioned the CPA Exam details:

Fee Type	Description	Approximate Cost
Application Fee	One-time fee paid when you apply for the CPA Exam through a state board	USD 50- USD 200
Examination Fee	Fee for each of the 4 exam sections (AUD, FAR, REG, BEC).	USD 200- USD 250 per section
Registration Fee	The fee paid when scheduling one or more exam sections varies by state	USD 20- USD 150
Ethics Fee	Fee for the CPA Ethics Exam (required by some states after passing the CPA Exam)	USD 50-USD 500
CPA Licensing Fees	PaiOA license after passing the exam.	USD 50- USD 500
Continuing Professional Education (CPE)	Annual cost for ongoing education to maintain a CPA license.	USD 8000- USD 1,200 per year.

Difference Between CA & CPA Course

The CA and CPA courses are both prestigious accounting qualifications, but they differ in scope, recognition, and career opportunities. While CA focuses on financial laws, taxation, and auditing within specific countries, CPA is globally recognised with an emphasis on accounting, auditing, and consulting.

Here is an overview table to help you understand the basic difference between CA (Chartered Accounting) and CPA (Certified Public Accounting):

Name	CA (Chartered Accountant)	CPA (Certified Public Accountant)
Recognition	CA is recognised mainly in Commonwealth countries like India, UK, Canada, Australia, etc.	CPA is recognised globally, especially in the USA and other English-speaking countries.
Government Body	ICAI (India), ICAEW (UK), CPA Canada, CA Australia, etc.	AICPA (American Institute of Certified Public Accountants
Course Nature	Professional degree covering a wide range of accountancy, finance, taxation, auditing, law, and business ethics	Professional certification focusing on accounting, auditing, taxation, financial reporting and consulting
Key Subject	Financial Management, Auditing, Taxation, Fiscal Laws, Strategic Financial Management, Ethics	Auditing & Attestation (AUD), Financial Accounting & Reporting (FAR), Regulation (REG), Business Environment & Concepts (BEC)
Career Roles	Auditor, Tax Consultant, Financial Analyst, Investment Banker, CFO, Risk Manager	Public Accountant, Industry Accountant, Auditor, Financial Advisor, Tax Consultant

Must Read: Is GMAT Tough? Exam Overview, Preparation Tips

Career Prospects after the CPA Course

If you are planning to take your knack and passion for accounting to the next level, pursuing a CPA course is the best option you can ever opt for. Knowing almost similar to that of a Chartered Accountant (CA), a CPA will also have additional knowledge of IFRS (International Financial Reporting Standards), GAAP (Generally Accepted Accounting Principles), GAAS (Generally Accepted Accounting Standards), etc.

Apart from Financial planning, advising, and auditing, below are some of the most sought-after career fields for CPA-certified professionals.

• International Accounting
  Upon completion of the CPA course and examination, the accounting professional will be looking after various international business transactions, foreign trade agreements, and global economic and financial issues.
• Forensic Accounting
  In various economic and monetary criminal cases like bribery, money laundering, and fraud, the CPAs collaborate with the organisations to use their expert knowledge in Accounting and present themselves as expert in the court of law.
• Information Technology
  With Information Technology taking up every single aspect of this world, certified accounting professionals can work as Information Systems Auditors and Software Revenue Managers, not just in the private or corporate sector, but the government sector.
• Tax Accounting
  Owing to a great demand for taxation specialists in both the public and private sectors of the economy, a CPA course is the best way to acquire high-quality knowledge in this field of taxation. The CPA professionals can work as Tax specialists, International Tax Managers or Sales Tax specialists in various organisations belonging to different sectors of the economy.
• Academia
  For those who have a passion for sharing their knowledge with others, Academia, after clearing the CPA course, is the best career option for them. The CPA can work as a full-time or part-time faculty member in various educational institutes, teaching commercial subjects like Accounting and Finance, Taxation, Business Ethics, Business Application, Audit, etc.

Average CPA Salary in 2025

An entry-level CPA with less than 1 year of experience can earn somewhere around INR 6- 8 lakhs. Whereas with 1-4 years of experience earns INR 8-12 lakhs. With 5-9 years of experience, you can earn INR 1,001,009.

Here we have added the average CPA salary in 2025 from different salary sources:

Source	Average CPA Salary in USD
Indeed	USD 94,00
PayScale	USD 82,318
ZipRecruiter	USD 91,980

Must Read: All About Accounting Courses?

Pursuing a CPA course in 2025 is a strategic step for aspiring accountants aiming to excel in the global finance and accounting landscape. With its rigorous curriculum, internationally recognized credentials, and access to high-demand roles in auditing, taxation, and consulting, the CPA certification offers unparalleled career growth. By meeting eligibility criteria, mastering the updated exam structure, and leveraging preparation resources, candidates can unlock opportunities. Whether you’re in India or aspiring for a global career, the CPA course equips you with the skills and credibility to thrive in dynamic financial environments.

Check More Posts!

Nanyang Technological University: Ranking, Fees	CA Subjects
Scholarships for College Students to Study Abroad	Nanyang Technological University (NTU) Scholarships for International Students
Undergraduate Scholarships in the USA	CMA Course Details

FAQs

We hope that we have provided you with every single detail about the CPA course and what all does it entails. If you are looking forward to being the next big business leader in the field of Accounting and Finance and require a push in your endeavours, we at Leverage Edu are here for you. Through our expert mentors, we help you chase your dreams and achieve everything you have aimed for through counselling sessions. Book your 30-minute free career counselling session with us and get the answers to all your career-related queries.