Education

CPA US - Certified Public Accountant

The CPA is the premier US accounting credential, administered by the AICPA. For Indian professionals targeting roles in Big 4 firms, US-listed companies, or international accounting practices, the CPA remains the most recognised qualification in external audit and financial reporting.

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What is the CPA US?

The Certified Public Accountant (CPA) is awarded by the American Institute of Certified Public Accountants (AICPA) and is administered through the National Association of State Boards of Accountancy (NASBA). It is the most widely recognised accounting credential in the United States and carries significant weight globally.

Indian candidates sit the CPA exam through international testing arrangements. The qualification is particularly valued for roles in audit, assurance, tax advisory for US entities, SEC reporting, and in firms that serve US-listed or internationally-listed clients.

Eligibility for Indian candidates: Eligibility requirements vary by US state. Most states require 150 credit hours of education. Indian B.Com, M.Com, CA, or MBA graduates can typically qualify under state boards such as NASBA-participating states. We help candidates assess their eligibility before enrolment.

CPA Evolution - The Revised Exam Format

The AICPA revised the CPA exam structure in 2024 under the CPA Evolution initiative. The new format has three core sections and one discipline section chosen by the candidate.

Core Sections (All candidates)

Three sections - all mandatory

Auditing and Attestation (AUD)

  • Ethics and professional responsibilities
  • Assessing risk and developing a planned response
  • Performing further procedures and obtaining evidence
  • Forming conclusions and reporting

Financial Accounting and Reporting (FAR)

  • Financial reporting under US GAAP
  • Select transactions
  • State and local governments

Taxation and Regulation (REG)

  • US federal taxation - individuals and entities
  • US business law
  • Ethics and professional responsibilities

Discipline Sections (Choose one)

Select the discipline that matches your career path

Business Analysis and Reporting (BAR)

  • Financial statement analysis
  • Data analytics and reporting
  • Technical accounting

Information Systems and Controls (ISC)

  • IT governance and security
  • SOC engagements
  • Information systems controls

Tax Compliance and Planning (TCP)

  • Tax compliance and planning for individuals
  • Entity tax compliance
  • Property transactions

CPA Coaching at Hrudyaa

CPA coaching at Hrudyaa is structured around the revised CPA Evolution exam format. The core sections - particularly FAR and AUD - require sustained preparation and a clear understanding of US GAAP, which differs substantially from IFRS and Indian GAAP. Hrudyaa coaching bridges this gap with structured content and exam-focused practice.

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US GAAP Foundation

FAR is the most technically demanding section for Indian candidates. Hrudyaa builds US GAAP understanding from the ground up with direct comparison to IFRS where it aids recall.

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Eligibility Guidance

We help Indian candidates assess state board eligibility and transcript evaluation requirements before they commit to a study plan.

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Exam Scheduling Strategy

CPA sections must be passed within an 18-month window. We help candidates sequence their sections and schedule testing dates strategically.

Begin Your CPA Journey with Hrudyaa

Contact us to discuss your eligibility, the right state board for your credentials, and how to plan your CPA preparation.

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