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How much credit do CA, ACCA or M.Com get towards the US CPA?

2026-11-03 · 4 minute read · By Binod Raj Singh, CPA

University study converts to US credit hours. Professional qualifications are treated case by case. Here is how evaluators usually count them.

US boards count education in semester credit hours. Your evaluator turns each year of university study into hours, then checks how many are in accounting and business. Professional qualifications sit outside that system, so they need more care.

University degrees

• A three-year bachelor's degree, such as many B.Com programs, is commonly evaluated at around 90 US semester hours.
• A master's degree such as an M.Com usually adds another year or more of credit, which is why many candidates use it to reach 120 hours.
• Grades and subjects matter. Hours only count towards accounting or business minimums if the courses are in those subjects.

CA, ACCA and other professional qualifications

Qualifications such as the Indian CA, ACCA or the Nepal CA are earned through a professional body, not a university. Evaluators and boards decide case by case whether to grant credit for them, and how much. Some candidates receive credit; others receive none. Do not assume a figure until you have an evaluation report in hand.

Check the minimums, not just the total

Boards set separate minimums, often around 24 semester hours each in accounting and in business, and some ask for specific subjects such as auditing or tax. A candidate can reach 120 hours in total and still be refused for a shortfall in accounting hours.

What to do

1. Pick a boardRead its education requirements and the evaluators it accepts.
2. Order the evaluationSend transcripts for every degree, plus any professional qualification you want considered.
3. Close the gapIf you are short, add university or accredited online credits in the missing subjects before you apply.

Sources. NASBA: NIES frequently asked questions · WES: Accountancy evaluations · AICPA: This Way to CPA, state requirements