Can a B.Com (Private) Graduate Pursue the CPA USA? A 2025 Guide for International Candidates


If you're a B.Com (Private) graduate aspiring to become a Certified Public Accountant (CPA) in the USA, you're not alone. Many international students wonder whether their qualifications meet the CPA eligibility criteria. The good news? It’s possible—with the right steps and verified guidance.


🎓 CPA USA Eligibility: What You Need to Know

1. Education Requirement: 150 Credit Hours

Most U.S. states require:

  • A bachelor’s degree (typically 120 credit hours)
  • An additional 30 credit hours (often from a master’s degree or additional coursework)

A standard B.Com (Private) degree may not meet the 150-hour requirement alone, but it can still be evaluated for partial credit.

🔗 NASBA International Evaluation Services – Requirements


2. Credential Evaluation is Mandatory

Before applying, you must get your academic credentials evaluated by a recognized agency such as:

  • NIES (NASBA International Evaluation Services)
  • WES (World Education Services)
  • ECE (Educational Credential Evaluators)

These agencies assess whether your degree is equivalent to a U.S. bachelor's and how many credit hours it provides.

🔗 NASBA Candidate Guide – International Applicants


3. State-Specific Rules Matter

Each U.S. state has its own Board of Accountancy with unique eligibility criteria. Some states are more flexible and may accept:

  • A B.Com (Private) + M.Com
  • A B.Com + professional qualifications like CA, ACCA, or CMA

States like Colorado, Alaska, and Guam are often recommended for international candidates due to their more accommodating policies.

🔗 AICPA Exam Candidate Portal


4. Experience Requirement

After passing the CPA exams, most states require 1–2 years of supervised accounting experience under a licensed CPA.


5. No U.S. Citizenship or Residency Required

Most states do not require U.S. citizenship or residency to sit for the exam, making it accessible to international candidates.


✅ What You Should Do Next

  1. Get Your B.Com Evaluated
    Choose a credential evaluation agency and submit your transcripts.

  2. Explore Flexible States
    Research states with lenient eligibility criteria for international candidates.

  3. Consider Additional Education
    If your B.Com doesn’t meet the 150-hour requirement, consider an M.Com, MBA, or online accounting courses.

  4. Plan Strategically
    Choose a state that aligns with your long-term goals—some states have easier licensing requirements, while others are better for mobility.


💡 Final Thoughts

Becoming a CPA with a B.Com (Private) background is absolutely achievable. With the right planning, evaluation, and possibly a bit of additional education, you can open doors to a global accounting career.


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