Can you sit for the CPA exam with a three-year B.Com degree?
2026-11-03 · 4 minute read · By Binod Raj Singh, CPA
Usually not on its own: it often counts as about 90 US credit hours, and most boards want 120 to sit. Here are the ways candidates close the gap.
This is one of the most searched CPA questions in India and Nepal, and the honest answer is: rarely by itself. Boards set their rules in US semester credit hours, and a three-year B.Com is commonly evaluated at around 90.
What boards ask for
- To sit the exam, most boards require 120 semester hours, with minimums in accounting and business.
- To be licensed, the traditional rule is 150 hours. Many states now also accept a bachelor's degree plus an extra year of experience.
- Montana's rules, for example, allow 120 semester hours of education to sit.
So the real question is not which state accepts a three-year degree, but how to reach 120 hours that your board will count.
Common ways to close the gap
- Add a master's degreeAn M.Com or MBA usually adds enough credit to pass 120 hours.
- Ask about professional qualificationsSome evaluators give credit for qualifications such as CA. It is decided case by case, so wait for your report.
- Take extra creditsAccredited university or online credits in accounting and business can fill a small shortfall.
Before you spend money
Order one evaluation for the board you intend to use, and compare it with that board's exact minimums. If a coaching institute promises a state that accepts every three-year degree, ask to see the board's rule in writing.
Sources. Administrative Rules of Montana 24.201.501 · AICPA: This Way to CPA, state requirements