CPA Certification After Master’s: Requirements & Preparation

Last Updated On -13 Mar 2026

Whether you are a Class 12 student charting your long-term path into international accounting, or a working commerce professional looking to add a globally respected credential to your name, the Certified Public Accountant (CPA) — earned through your Master's degree — can open doors that very few other qualifications can match.

What is the CPA Certification?

The CPA (Certified Public Accountant) is a globally known, recognized, and respected accounting certification. It helps individuals develop skills and theoretical knowledge in various fields like auditing, financial consulting, accounting, and taxation. Read about is CPA worth it in India to develop better understanding about the same.

Can a Master's Candidate Pursue CPA Certification?

With the Master’s degree, the candidate is qualified to meet the eligibility requirements of the course. Here is how education credits usually work:

Bachelor’s Degree - Approximately 120 credits
Master’s Degree - Additional 30 credits

This means a master’s program can help students reach the 150-credit requirement needed for CPA eligibility. Students pursuing the following degrees often become eligible:

Master of Accounting
Master of Commerce
MBA in Finance or Accounting

What are the Key Considerations Need to be Made?

Before starting CPA preparation during your master’s program, you should consider a few important factors. These factors guide you to develop better financial expertise and in-depth analysis skills. Learn about the CPA roles and responsibilities.

Education Requirements

Most states require 150 semester hours of education. A master’s degree often helps students meet this requirement. However, you should also ensure your program includes accounting and business-related subjects.

State Board Requirements

There are some states where students are allowed to take the exam early. However, in several other states, there are fixed regulations for completing the educational requirements and acquiring the certifications.

Course Relevance

It is important to check whether your master’s degree is relevant to the CPA certification and course. It should ideally be related to:

Accounting
Finance
Taxation
Business administration

This makes CPA preparation easier and more practical. Read what happens if you pursue CPA after CA.

Study Commitment

The CPA exams are difficult; however, candidates must be consistent in their preparation. If you have a master’s program, you should be prepared with the following aspects:

Academic assignments
Internship or work commitments
Exam preparation

Career Goals

Professionals in the accounting world often combine academic degrees with certifications to improve career opportunities. The professionals who acquire the CPA certification will benefit while working in:

Multinational companies
Global accounting firms
Corporate finance departments
International consulting companies

Steps to be Taken to Pursue CPA Certification

As discussed in this article, the key is to choose the right program, understand your state's requirements, plan your work experience alongside your studies, and approach the CPA exam one section at a time. People also read about the CPA salary in India & abroad.

Step 1 - Understanding the CPA eligibility requirements

CPA aspirants must check the eligibility requirements for the CPA course for the specific state board for which they are preparing. Additionally, they must check the following factors and make sure that they meet all the requirements:

Education credits
Required accounting courses
Residency rules

Step 2 - Complete Required Education

You need 150 semester hours of education in most cases. Considering that the master’s degree already offers extra credits after completing the bachelor’s degree. Students who have completed an accounting-related program or a master's degree do not find this difficult at all. Read about how to get a dual certification in the US CPA and CMA USA.

Step 3 - Application to the CPA Exam

Once the eligibility for the CPA exam is met, students must register for the examination. They have to download the form and get approval from the relevant state board. The exam is then authorized to be scheduled effectively.

Step 4 - Preparation for the CPA Exam

To prepare for the CPA exams, students must use various study materials and resources effectively. Candidates usually use the following elements to increase the opportunity to crack the exam at the earliest:

CPA review courses
Mock exams
Practice tests
Study guides

Step 5 - Passing all CPA Exam Sections

Candidates preparing for the CPA exam should be focused on qualifying for the exam. They must qualify in the following subjects and topics within a specific time so that they get the credit.

Auditing
Financial accounting
Regulation
Business concepts

Step 6 - Gaining Relevant Work Experience

Internships during your master’s program can also be very helpful. Students can gain this experience through:

Corporate finance roles
Accounting firms
Audit firms

Step 7 - Application for CPA License

Once the exam is qualified and relevant work experience is developed, candidates must apply for their license to practice as a CPA professionally. The credential will help candidates to open career opportunities globally and domestically.

Wrapping Up!

In conclusion, pursuing the CPA certification as a Master's candidate is not only possible — it is one of the most strategic and effective ways to enter the CPA pipeline. Your graduate degree directly satisfies the education requirements under the formalised Graduate Degree Pathway, and the coursework you complete in a Master's program simultaneously prepares you for the CPA exam.

Frequently Asked Questions about Can a Master's Candidate Pursue CPA Certification

Is CPA difficult to pass?

Yes, CPA is considered challenging; however, it is not completely difficult to pass if students are disciplined and have proper preparation.

Can Commerce students pursue a CPA after graduation?

Yes, a lot of commerce students pursue the CPA after graduation because the certification helps in career growth.

What careers are available after a CPA?

The careers that are available after the CPA exam are consulting, corporate finance, taxation, and auditing.

Do I need coaching for CPA preparation?

No, CPA coaching is an option; however, several students find it quite beneficial for them to tackle difficult subjects and topics.

Why should students pursue CPA certification?

Students must pursue the CPA certification effectively to improve their career advancement, global recognition, earning potential, and career opportunities.