In this article, we will explore the key differences between CPA and CA, two of the most respected accounting qualifications in the world.
Many students often ask whether the CPA is tougher than CA but the answer depends on factors like exam structure, duration, eligibility and career goals.
By comparing eligibility, exam format, fees, pass rates, recognition and salaries, this guide helps you clearly understand which qualification aligns better with your long-term plans.
CPA is an accounting designation awarded by the AICPA in the USA, licensing its members to practice in USA and other partner countries based on MoUs. Similarly, CA is the highest accounting designation awarded by the ICAI in India. Since both the courses are the top accounting degree in their respective countries, naturally, the question that arises is which is a tougher course?
We at VGLD, believe in guiding you towards the best career choice. So, we have come up with a detailed comparison between CPA & CA.
CPA full form
Before we go right into the course details, eligibility and duration, you should know what is the CPA full form. So, the full form of CPA is Certified Public Accountant. CPA qualification is recognised in 170+ countries.
CPA Course Details
Average duration – Based on mandatory practical training requirement and levels involved, CA course duration appears to be longer.
CPA
CA
1 year
5 years
Levels – CA course is designed to test candidates across different levels with increasing complexity.
CPA
CA
No levels
Three levels:CPTIntermediateFinal
Work experience – CA course requires practical training before appearing for final level while you can have practical training anytime in CPA (before or after exam).
CPA
CA
Minimum 1 year experience in accounting or finance
Minimum 3 years of practical training under a CA firm or Industry
Eligibility – Even a 18-year old student can commence with CA course while a CPA course would typically require one to be around 21 years.
CPA
CA
120 CPE credits based on a graduation and/or post-graduation degree/courses
Passed Higher Secondary Examinations recognized by the Central Govt. of India
Practical Training/Experience – Both the courses require a candidate to undergo a few years of work experience to ensure candidates are full prepared to handle real-life challenges.
CPA
CA
4000 hrs of work experience
3 years of practical training
Anytime – during or after exams
Post clearing Intermediate-level (at least 1 group)
Average cost (incl. course and tuition fees)
CPA
CA
Rs. 3,70,000
Rs. 3,00,000
Average cost of cpa and ca exam including course and tuition fees
Exam details
Exam mode – CPA course is advanced in its mode of conduct examinations.
CPA
CA
Online
Offline
Exam format – CPA exams test you on your practical application and there is no negative marking.
CPA
CA
MCQ + case studies
Practical + theories
Number of papers – Based on levels involved, CA course appears to be longer.
CPA
CA
4
20
Subjects
CPA
CA
Auditing & Attestation
Accounting
Taxation & Regulation
Business Laws
Financial Accounting & Reporting
Business Mathematics
Optional Subjects (Choose 1):
Logical Reasoning & Statistics
Tax Compliance and Planning
Business Economics
Information Systems and Controls
Corporate Laws
Business Analysis and Reporting
Cost and Management Accounting
Taxation
Advanced Accounting
Auditing and Code of Ethics
Strategic Management
Financial Management
Financial Reporting
Advanced Financial Management
Advanced Auditing and professional Ethics
Corporate and Economic Laws
Multi-disciplinary case study with Strategic Management
Direct Tax Laws and International Taxation
Indirect Tax Laws
Frequency of examinations – CPA course allows students to self-pace their education based on their level of preparation with more options to schedule their exams.
CPA
CA
Quarterly
Half-yearly
Pass percentage-
CPA
CA
Around 45%
Around 5%
CPA Job Opportunities
CPA vs CA Average Salary Comparison – Post-qualification starting salaries in India for CPA’s tend to be higher than a CA.
Recognition – CPA is an internationally recognised degree with acceptance in most of the advanced countries like Canada, Hong Kong, Australia etc. Meanwhile, CA is recognised only in India and few Middle-East countries.
CPA
CA
12+ LPA
8-9 LPA
Conclusion
Although, there is no straight-forward answer to the question of which is tougher of the two but we believe that this comparison will help you take an informed decision. Though, CPA tends to emerge stronger in many scenarios, one has to make an informed decision based on their requirements and urgency.
Frequently Asked Questions
Is the CPA tougher than the CA qualification?
CA is generally considered tougher because of its low pass percentage, long duration and multiple levels. CPA is challenging too, but its exam structure and flexible scheduling make it comparatively manageable for many students.
What is the main difference between CPA and CA?
CPA is an international licence awarded by the AICPA and is recognised in over 170 countries. CA is India’s highest accounting qualification offered by ICAI and is primarily recognised in India and the Middle East.
Which qualification offers better international opportunities?
CPA clearly provides stronger global mobility, with opportunities in the US, Canada, Australia, Hong Kong and more. CA has excellent scope within India.
What is the salary difference between CPA and CA in India?
CPA freshers in India typically earn 12+ LPA, while CA freshers average around 8–9 LPA, although salaries depend heavily on skillset, employer and performance.
