Indian B.Com graduates are eligible to take the CPA exam as each 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, it would be treated as 4 years of US education, which is 120 credits for B.Com alone. Additionally, a 2-year Masters degree is equivalent to 60 education credits and professional qualifications like CA/CS/CWA are recognized by few States as 2 years of US education.