How to get hired
Two facts shape everything. First, passing the exam and holding a licence are different things: the licence comes from one US state board, after you meet that state's education and experience rules. Second, Indian employers hiring for US work mostly want someone who can do the job on day one; the CPA tag is what lifts you to the next band.
The exam, from India
The CPA Exam has three core sections, Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR) and Taxation and Regulation (REG), plus one discipline section you choose: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC) or Tax Compliance and Planning (TCP). Each needs a score of 75. You must pass all four within your state board's credit window, which is 18, 30 or 36 months depending on the state.
You apply through a US state board that allows international testing, get evaluated on your Indian degrees, receive a Notice to Schedule, and then book a Prometric centre in India. Testing in India carries an international fee on top of the normal per-section fees ($460 per section at the time of writing, per NASBA). Your choice of board decides whether your B.Com, M.Com, CA or CMA meets the education rule, so compare boards before you apply. Get your transcripts and ICAI or ICMAI certificates ready for the evaluation agency early; it is usually the slowest step.
Pick the discipline section to match your work: ISC for SOX and IT-controls people, TCP for tax teams, BAR for reporting and FP&A.
Who hires, and for what
- Big 4 offices serving US clients (US-India delivery centres and global services arms) hire for audit, tax and advisory. Titles like "Manager – Assurance" or "Senior – Tax" often list CPA as preferred.
- US mid-tier accounting firms' Indian offices, many in Bengaluru, Hyderabad, Kolkata, Ahmedabad and Gurugram, hire audit seniors, tax preparers and reviewers for US small and mid-size businesses.
- GCCs of US companies hire for SOX testing, revenue accounting and US GAAP reporting.
- Fund administrators and custodian banks hire for fund accounting and investor reporting.
Interviews and what they check
Expect US GAAP topics (ASC 606 revenue, ASC 842 leases), SOX walkthroughs and control testing for audit roles, and for tax roles, a return you have prepared. If you are an Indian CA new to US work, prepare to explain how Ind AS and US GAAP differ for one area you know well. Spoken and written English is tested by the way the interviewer talks to you; US clients will email you directly.
Where it leads
The ladder runs Associate, Senior, Assistant Manager, Manager, Senior Manager, Director. A licence matters most at manager level and above, and if you ever want to sign US audit reports or move to the US. For audit careers, see audit and assurance; for tax, US tax and Enrolled Agents.
What the work is like
You work the US calendar from India. Calendar-year audits make January to March the busiest stretch, and tax teams peak before the April and October deadlines. Many teams work shifted hours (noon to 9 pm, or later in busy season) to overlap with US mornings. The work is largely remote from the client: you test documents uploaded to a portal and talk on calls.