US CPA Exam Registration and NTS Process 2026 — Step-by-Step Guide

US CPA Exam Registration — Overview

Registering for the US CPA exam involves multiple steps spread across different organisations: your chosen State Board, NASBA (National Association of State Boards of Accountancy), and Prometric (the exam delivery partner). Here's a step-by-step guide for Indian candidates in 2026.

Step 1: Choose Your US State

You must apply through a US State Board of Accountancy. Popular choices for Indian candidates:

• Colorado: No residency requirement, flexible academic requirements
• New Hampshire: No work experience required for licensure
• Illinois: Clear pathway for international graduates
• Montana: Accessible requirements for international candidates

You do not need to live in the state you apply through.

Step 2: Get Your Academic Credentials Evaluated

Indian academic credentials must be evaluated by a NASBA-approved agency to convert them into US credit hours:

• NASBA International Evaluation Services (NIES): The recommended agency — directly feeds into the NASBA system
• Cost: approximately $225–$350
• Processing time: 4–8 weeks

Submit your transcripts, degree certificates, and mark sheets. The agency converts your qualifications into US semester credit hours.

Step 3: Submit Your Application to the State Board

Once your evaluation is complete, apply to your chosen state through the NASBA CPA Examination Services portal:

1. Create an account at nasba.org
2. Complete the application form with your personal and academic details
3. Pay the application fee (varies by state, typically $100–$200)
4. Upload your credential evaluation results

Review typically takes 4–8 weeks. You'll receive an Authorisation to Test (ATT) if approved.

Step 4: Register for Exam Sections and Receive Your NTS

With your ATT in hand, register for your exam sections through NASBA:

• Pay the exam section fees (approximately $238 per section)
• You'll receive a Notice to Schedule (NTS) within 1–3 business days
• Your NTS is valid for 6 months — you must schedule and sit your exam within this window

Important: Only register for sections you're ready to sit within 6 months. Expired NTS fees are not refunded.

Step 5: Schedule Your Exam at Prometric

Use your NTS number to book your exam at prometric.com/cpa:

• Select your preferred test centre (Prometric has centres in major Indian cities: Mumbai, Delhi, Hyderabad, Bangalore, Chennai)
• Choose your preferred date and time
• Book as early as possible — popular dates fill quickly

CPA Exam Testing Windows 2026

The CPA exam is available year-round with quarterly score release dates. You can sit exams in any order, but most candidates follow a strategic sequence:

• Recommended order: FAR → AUD → REG → BAR/TCP/ISC
• Alternative: Start with AUD (high pass rate) to build confidence

The 18-Month Rule

Once you pass your first section, you have 18 months to pass the remaining three sections. If you don't complete within 18 months, credit for the earliest passed section expires. Plan your exam schedule carefully.

ID Requirements at the Test Centre

• Primary ID: Passport (recommended for Indian candidates)
• Secondary ID: Any government-issued ID with signature
• Your NTS confirmation (digital or printed)

Key Contact Information

• NASBA: nasba.org (applications and NTS)
• AICPA: aicpa.org (exam content and resources)
• Prometric: prometric.com/cpa (scheduling)