Each State in the U.S. has a "State Board of Accountancy" that is responsible for licensing Certified Public Accountants (CPAs) who practice in that state. Each board issues rules that govern what a person must do in order to become eligible to take the Uniform CPA exam. As such, most State Boards require an individual to have 120 US semester hours credit to be eligible for the exam.
Generally, most Indian B.Com graduates are eligible to take the CPA exam. Every year of university education in India is equivalent to 30 semester credits of US Education, totalling to 90 credits at the end of 3 years. If B.Com is completed in 1st division from a NAAC 'A' university, the 3 year B.Com would be treated as 4 years of US education, i.e., 120 credits for B.Com alone. Having a 2-year Masters degree (e.g., M.Com, MBA) contributes to 60 education credits. Further, professional qualifications like CA/CS/CWA are recognized by few States as 2 years of US education.