CPA Course in Bahrain
Become a globally recognized US Certified Public Accountant from Bahrain with AICPA-aligned training, Wiley materials, and a structured 12-month study plan.
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based on 170+ learner reviews
50,000+
across India & GCC
200+
global & regional employers
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Starting within the next 7–10 days
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Course Overview
CPA Course in Bahrain with End-to-End AICPA Exam Support
Our CPA Course in Bahrain is designed for accountants and finance professionals seeking US-level recognition and global mobility, with complete guidance from eligibility to final CPA licensing.
By the end of this course, you will be able to
- Master US CPA concepts across financial reporting, auditing, taxation, regulation, business analysis and information systems controls.
- Prepare for and clear all four AICPA CPA exam sections with a structured plan, Wiley materials and an exam pass guarantee.
- Leverage your CPA credential to move into senior audit, finance, taxation and advisory roles in Bahrain and across the GCC.
Course Snapshot
- Mode: Classroom & Live Online (with recordings)
- Level: Advanced professional certification
- Ideal for: Accountants, finance professionals, graduates and managers targeting a US CPA license
- Certification Body: AICPA (US Certified Public Accountant)
Upcoming Batches
Weekday evening batch
Fast-track / Exam crash batch
Why take this course
How CPA Course Accelerates Your Career
This CPA course in Bahrain connects rigorous AICPA exam preparation with practical skills and GCC-relevant career outcomes.
Career impact
Move into high-growth roles
Position yourself for senior roles in audit, taxation, financial reporting and advisory with 30–40% higher earning potential.
- Recognised US CPA credential valued by Big 4, banks and multinationals.
- Pathway to leadership roles such as Financial Controller and Finance Director.
Practical learning
Learn by doing, not just listening
Combine live classes, Wiley materials and 4,500+ exam-style questions to build confidence for both the exam and workplace.
- Case-based learning aligned to FAR, AUD, REG and discipline papers.
- Regular assessments, mock exams and detailed performance feedback.
Support
Guidance at every step
Get end-to-end support from eligibility assessment to state board selection, exam registration and licensing.
- Exam pass guarantee with re-attendance if criteria are met.
- 24×7 LMS access and one-to-one mentoring from CPA-qualified faculty.
Hands-on tools
Tools & Platforms You Will Work With
Build familiarity with leading CPA exam prep resources, standards and testing platforms used by accounting professionals in Bahrain and globally.
Core
Projects
Reporting
Analytics
Optional
This course emphasises standards, frameworks and exam platforms rather than generic accounting software to keep your preparation tightly aligned to the AICPA CPA exam.
Is this for you?
Who Should Take This Course
This programme is ideal if you relate to at least one of these profiles:
- Accountants and finance professionals in Bahrain aiming for a US CPA license.
- Chartered Accountants (CA), CMA, ACCA and ICWA professionals seeking global recognition.
- M.Com and MBA (Finance) graduates looking to specialise in audit, financial reporting or taxation.
- BBA, BSc or BA 4-year graduates with accounting subjects planning an international career.
- Internal Auditors seeking to move into external audit or Big 4 roles.
- Finance Managers, Financial Controllers and Analysts targeting leadership positions.
- Professionals planning to migrate or work with multinational companies or Big 4 firms.
- Fresh graduates who want to differentiate themselves early with a premium credential.
Eligibility & prerequisites
CPA eligibility depends on the US state board, but most Bahrain-based finance graduates and professionals can qualify with the right credit structure.
- Educational background: M.Com, MBA (Finance), ICWA or CA are typically eligible, while 4-year BBA, BA or BSc graduates with accounting subjects may also qualify subject to credit hours.
- Additional credits: Bridge or additional credit courses may be required depending on your chosen state board and existing transcript.
- Exam body rules: Final eligibility is as per the AICPA and individual state board guidelines for US CPA candidates.
A basic understanding of accounting and finance is recommended; request a personalised profile assessment to confirm your CPA pathway from Bahrain.
Career outcomes
Where This Course Can Take You
Leverage your US CPA credential to secure high-demand finance and audit roles in Bahrain, across the GCC and in global markets.
Typical job roles
- Internal Audit Director
- Tax Manager
- Vice President – Finance
- Financial Controller
- Senior Financial Analyst
- Risk and Compliance Officer
- Personal Financial Advisor
- Finance Director
- Corporate Controller
- External Auditor / Audit Manager
- Financial Reporting Manager
- Business Consultant / Advisor
Industries hiring our learners
- Banking, Financial Services & FinTech
- Audit firms and Big 4 professional services
- Oil & Gas, Trading & Manufacturing
- Multinational corporations and regional conglomerates
- Consulting, advisory and risk management firms
Salary snapshot
Professionals with CPA Course in Bahrain typically experience a significant salary uplift compared to non-CPA peers.
30–40% higher than comparable non-CPA roles
Higher with 2–5 years experience+ potential annual gap of up to USD 50,000 over time
Disclaimer: Salary ranges are indicative and vary by company, role, prior experience and market conditions across Bahrain and the wider GCC.
Curriculum
What You’ll Learn in CPA Course
Comprehensive coverage of CPA Course topics and exam domains.
Financial Accounting & Reporting (FAR)
Typical duration: 4 hours exam
+
- Financial Reporting (30–40%).
- Select Balance Sheet Accounts (30–40%).
- Select Transactions (25–35%).
- Exam Pattern: Duration 4 Hours Exam.
- Exam Pattern: 50 Multiple Choice Questions (MCQs) – 50% weightage.
- Exam Pattern: 7 Task-Based Simulations (TBSs) – 50% weightage.
Auditing & Attestation (AUD)
Typical duration: 4 hours exam
+
- Ethics, Professional Responsibilities and General Principles (15–25%).
- Assessing Risk and Developing a Planned Response (25–35%).
- Performing Further Procedures and Obtaining Evidence (30–40%).
- Forming Conclusions & Reporting (10–20%).
- Exam Pattern: Duration 4 Hours Exam.
- Exam Pattern: 78 Multiple Choice Questions (MCQs) – 50% weightage.
- Exam Pattern: 7 Task-Based Simulations (TBSs) – 50% weightage.
Taxation and Regulation (REG)
Typical duration: 4 hours exam
+
- Ethics, Professional Responsibilities and Federal Tax Procedures (10–20%).
- Business Law (15–25%).
- Federal Taxation of Property Transactions (5–15%).
- Federal Taxation of Individuals (22–32%).
- Federal Taxation of Entities (including Tax Preparation) (23–33%).
- Exam Pattern: Duration 4 Hours Exam.
- Exam Pattern: 72 Multiple Choice Questions (MCQs) – 50% weightage.
- Exam Pattern: 8 Task-Based Simulations (TBSs) – 50% weightage.
Discipline Papers (Choose Any One)
Typical duration: 4 hours exam each
+
- Business Analytics and Reporting (BAR) – Business Analysis (40–50%).
- Business Analytics and Reporting (BAR) – Technical Accounting and Reporting (35–45%).
- Business Analytics and Reporting (BAR) – State and Local Governments (10–20%).
- Business Analytics and Reporting (BAR) Exam Pattern: Duration 4 Hours Exam.
- Business Analytics and Reporting (BAR) Exam Pattern: 50 Multiple Choice Questions (MCQs) – 50% weightage.
- Business Analytics and Reporting (BAR) Exam Pattern: 7 Task-Based Simulations (TBSs) – 50% weightage.
- Information Systems and Controls (ISC) – Information Systems and Data Management (35–45%).
- Information Systems and Controls (ISC) – Security, Confidentiality and Privacy (35–45%).
- Information Systems and Controls (ISC) – Considerations for System and Organization Controls (SOC) Engagements (15–25%).
- Information Systems and Controls (ISC) Exam Pattern: Duration 4 Hours Exam.
- Information Systems and Controls (ISC) Exam Pattern: 82 Multiple Choice Questions (MCQs) – 60% weightage.
- Information Systems and Controls (ISC) Exam Pattern: 6 Task-Based Simulations (TBSs) – 40% weightage.
- Tax Compliance and Planning (TCP) – Tax Compliance and Planning for Individuals and Personal Financial Planning (30–40%).
- Tax Compliance and Planning (TCP) – Entity Tax Compliance (30–40%).
- Tax Compliance and Planning (TCP) – Entity Tax Planning (10–20%).
- Tax Compliance and Planning (TCP) – Property Transactions (disposition of assets) (10–20%).
- Tax Compliance and Planning (TCP) Exam Pattern: Duration 4 Hours Exam.
- Tax Compliance and Planning (TCP) Exam Pattern: 68 Multiple Choice Questions (MCQs) – 50% weightage.
- Tax Compliance and Planning (TCP) Exam Pattern: 7 Task-Based Simulations (TBSs) – 50% weightage.
Download the detailed CPA syllabus to see full topic listings, exam blueprints and recommended study hours for each section and discipline paper.
Learning outcomes by module
- FAR builds strong foundations in US GAAP financial reporting and complex transactions.
- AUD develops your ability to plan, perform and report on internal and external audits.
- REG equips you with in-depth knowledge of US taxation, business law and regulatory frameworks.
- Discipline papers (BAR, ISC, TCP) allow you to specialise in analytics, systems and controls or advanced tax planning.
Download full syllabus
Get the complete, updated CPA Course syllabus with module-wise topics, exam weightage and a 10–12 month study plan optimised for Bahrain-based learners.
Hands-on learning
Real Projects, Case Studies & Assessments
This CPA course integrates exam-style practice and case-based discussions so you become both exam-ready and job-ready.
Project 1
FAR financial reporting case study
Prepare and analyse a full set of US GAAP financial statements based on a realistic corporate scenario.
- Apply recognition, measurement and presentation rules to real-style data.
- Receive guided feedback on common FAR exam pitfalls.
Project 2
AUD and REG exam-style case study
Work through a combined audit and taxation case similar to AICPA Task-Based Simulations.
- Practice planning audit procedures, evaluating evidence and forming conclusions.
- Interpret tax regulations and compute tax liabilities for entities and individuals.
Assessments
Mocks & progress tracking
Track your readiness for each CPA section through regular quizzes and full-length mock exams.
- Section-wise mock tests reflecting actual MCQ and TBS mix.
- Personalised improvement plans before you schedule each Prometric attempt.
Free info session
Join Our Next Live Info Session on CPA Course
Meet our CPA-qualified trainers, understand the AICPA exam roadmap, see the LMS in action, and get all your questions answered live.
What you’ll learn in the session
- Is CPA Course right for your profile and career goals in Bahrain and the GCC?
- How the classes, LMS, Wiley materials and mock exams work.
- Exam strategy, pass guarantee terms, timelines and career outcomes.
Learning experience
Flexible Learning Options Built for Working Professionals
Whether you prefer classroom training in Bahrain, live online classes or a blended model, you can learn in a way that fits your CPA exam timeline.
Mode of training
Classroom, Live Online or Hybrid
- Classroom sessions at our Bahrain centre for in-person learning.
- Live instructor-led online batches accessible from anywhere.
- Join remotely with recordings if you miss a class.
Course duration
Plan for 10–12 months to clear all 4 papers
- Structured study plans for FAR, AUD, REG and your chosen discipline.
- Additional doubt-clearing and revision sessions before each exam attempt.
- Access to LMS and recordings throughout your preparation journey.
Upcoming batches
Choose the schedule that suits you
- Weekend batch: Ideal for full-time working professionals.
- Weekday batch: Evening sessions for students and flexible workers.
- Fast-track or revision bootcamp before key AICPA exam windows.
Your certification path
How You’ll Become a Certified CPA Professional
Follow a clear, step-by-step path from eligibility assessment in Bahrain to passing all CPA exams and obtaining your US CPA license.
Speak with our programme advisor, get a personalised eligibility and credit-hours assessment for different state boards, and select a suitable batch.
Attend live classes, use Wiley materials and 4,500+ practice questions, follow the study plan and clear internal assessments for each CPA section.
Get guided support for documentation, exam registration and Prometric scheduling, then take FAR, AUD, REG and your chosen discipline with a clear exam strategy.
After passing all sections and meeting experience requirements, complete the licensing process and leverage your CPA for senior roles and global opportunities.
Prefer to learn at your own pace?
Self-Paced Video Course Option
If fixed class timings are challenging, you can choose a structured self-paced CPA prep plan with recordings, Wiley materials and LMS access.
Self-paced plan typically includes:
- Topic-wise recorded sessions covering FAR, AUD, REG and discipline papers.
- Access to original Wiley self-study content and exam kits where applicable.
- Thousands of practice MCQs and Task-Based Simulations with explanations.
- 24×7 access to Delphi Learning Management System (LMS).
- Scheduled online doubt-clearing clinics with CPA-qualified faculty.
Who this plan is ideal for
- Working professionals in Bahrain with unpredictable schedules or frequent travel.
- Learners based outside Bahrain who still want EduDelphi’s CPA guidance.
- Self-motivated candidates who prefer flexible revision before Prometric exam dates.
You can combine the self-paced plan with a shorter live exam bootcamp batch for last-mile AICPA exam preparation.
Why Edudelphi
Why Professionals Choose Delphi for CPA Course
Delphi combines CPA-qualified trainers, Wiley materials, flexible delivery and exam pass guarantees to support Bahrain-based learners end to end.
Expert trainers
Certified & industry-experienced faculty
Learn from US CPA trainers with Big 4 and multinational backgrounds who understand both the exam and real-world accounting practice.
Live & interactive
Instructor-led classes with doubt support
Interactive sessions, case discussions and exam strategy workshops ensure you are confident for each CPA paper, not just reading slides.
Smart LMS
Cloud-based e-learning portal
Access recordings, practice questions, mock exams and success notes anytime from Bahrain or abroad.
Flexible schedules
Weekend & weekday batches
Plan your CPA journey around work or university with multiple batch timings and re-attendance options.
Exam & career support
Guidance beyond the classroom
Get help with state board selection, exam registration, documentation, scheduling and post-qualification career guidance.
Recognised quality
KHDA approved & globally connected
Train with a licensed provider trusted across India and the GCC for professional finance certifications.
Meet your mentors
Learn from Certified, Practicing Professionals
Our CPA course is delivered by CPA-qualified trainers with Big 4 and multinational experience, supported by mentors who provide exam strategies and one-to-one guidance.
CPA-Qualified Lead Trainer
US CPA, 10+ years in audit and financial reporting
Specialises in FAR and AUD with extensive Big 4 experience, delivering practical insights and exam-focused explanations aligned to AICPA blueprints.
Taxation & Regulation Faculty
US CPA, 10+ years in tax and compliance
Focuses on REG and TCP, bringing real-world tax planning, compliance and advisory experience into the classroom for Bahrain and GCC learners.
Faculty advantage
Certified & Professional Trainers
Every Delphi instructor goes through a rigorous screening process and teaches with one clear goal: helping you clear the CPA exam and grow in your finance career.
- US CPA certification plus strong industry experience.
- Exam-oriented teaching with practical audit, tax and reporting insights.
- Proven track record of guiding learners to high pass rates.
Learner stories
What Our Learners Say
Hear from professionals who upskilled with us.
“Good diverse classmates, some experienced, some learning. I liked the combination of practical notes and explanation of why something is important, not just how to do it.”
“Great experience in learning at Delphi – very professional staff, detailed training, and great infrastructure.”
“If you want to know the whole process of financial accounting and controlling this course is very useful.”
“I really enjoyed learning at Delphi Training due to the excellent training staff and management here, who are very knowledgeable and professional.”
“I would give such a flexible training 5 out of 5 and would recommend taking courses with Delphi Star in the near future. I am well satisfied with Delphi and looking forward to take more courses.”
“Simple and logical explanations helped me in understanding the concepts and applying it in answering the exam questions. The trainers have excellent practical knowledge.”
Exam & certification
How the CPA Exam Works
This course prepares you for the AICPA US CPA exam, consisting of three core sections and one discipline section, all delivered as computer-based exams at Prometric centers.
Exam pattern
- Exam type: Computer-based, mix of Multiple Choice Questions (MCQs) and Task-Based Simulations (TBSs).
- Duration: 4 hours per paper for all core and discipline sections.
- Number of papers: 4 sections – FAR, AUD, REG plus one discipline (BAR, ISC or TCP).
- Passing score: Scaled score of 75 on each section as per AICPA standards.
Exam windows & attempts
- Exam availability: CPA exams are available in multiple testing windows throughout the year at Prometric centers.
- Test centers: International Prometric centers in Bahrain, Brazil, England, Germany, India, Ireland, Japan, Kuwait, Lebanon, Scotland and the United Arab Emirates (UAE).
- Re-attempt policy: You can retake any failed section, subject to AICPA and state board retake rules and fees.
Certification & recognition
Upon successfully clearing all four exam sections and meeting experience requirements, you will be awarded the US Certified Public Accountant (CPA) designation from the relevant state board under the AICPA framework.
- Issued by: AICPA-affiliated US state boards of accountancy.
- Recognised in: The United States and widely respected across Bahrain, GCC and global markets.
- Validity: Typically lifetime, with ongoing CPE requirements as per state regulations.
Please refer to the official AICPA and state board websites for the latest exam dates, fees and regulations. Our team will guide you through registration and scheduling from Bahrain.
Fees & inclusions
CPA Course Fees in Bahrain
Transparent pricing for CPA Course packages in Bahrain.
What your fee includes
- Complete CPA Course training in your chosen mode (classroom, live online or self-paced).
- Study materials, including hard copy or soft copy notes, slides and success notes.
- Access to Delphi LMS with recorded videos and thousands of practice questions.
- Mock exams, revision sessions and ongoing doubt-clearing support.
- Guidance on education evaluation, exam registration, documentation and Prometric scheduling.
EMI & instalment options available
For corporate and group enrolments in Bahrain, custom pricing and in-house training options are available.
Get a personalised fee breakup
Share your details and our team will send you the latest fee structure, current offers and a clear cost breakdown covering training, education evaluation, exam registration and international testing fees.
We’ll also help you plan your exam timeline and suggest the most cost-effective route to complete your CPA certification.
Compare your options
CPA Course vs Other Pathways
Many learners compare our structured CPA Course with pure self-study or general accounting degrees; use this table to understand differences in focus, support and outcomes.
| Criteria | This Course CPA Course with EduDelphi (Bahrain) |
Alternative 1 Self-Study Only |
Alternative 2 General Accounting Degree |
|---|---|---|---|
| Primary focus | Passing US CPA exams and obtaining a CPA license with structured support. | Attempting CPA exams independently using mixed resources. | Academic knowledge of accounting without a CPA license. |
| Best suited for | Bahrain-based professionals and graduates who want clear guidance, mentoring and faster completion. | Highly self-driven candidates comfortable managing all planning and processes alone. | Students seeking a broad degree without immediate professional certification goals. |
| Exam structure | Aligned to 4-section AICPA CPA exam with integrated practice for FAR, AUD, REG and chosen discipline. | Same 4-section exam but with unstructured preparation and no faculty support. | University-style term exams, not mapped to CPA exam blueprints. |
| Time to complete | As little as 10–12 months with guided study plans and mentoring. | Often longer due to trial-and-error, inconsistent materials and lack of accountability. | Typically 2–4 years or more depending on programme and pace. |
| Career outcomes | Strong fit for roles like External Auditor, Financial Controller, Tax Manager and Finance Director with 30–40% higher salary potential. | Possible CPA outcomes if you clear all exams alone, but with higher risk of delays and repeated attempts. | Broad accounting roles with limited access to licensed positions and global mobility. |
This comparison is designed to help you choose the right path based on your goals, budget and timeline, not to overstate benefits.
Not sure if this is the right course for you?
Speak to a Delphi counsellor for a personalised profile evaluation, eligibility check and CPA course roadmap for Bahrain.
We’ll contact you within 24 hours via call / WhatsApp / email. No obligations.
Get course details
Get CPA Course Syllabus, Fees & Upcoming Batches
Share your details below to receive a personalised call from our course advisor. They will help you with eligibility, fees, batches and the best CPA path based on your profile in Bahrain.
What you’ll receive
- Full CPA Course syllabus with module-wise breakdown for FAR, AUD, REG and discipline papers.
- Detailed fee breakup with any ongoing offers and EMI options.
- Batch options (weekend / weekday / fast-track) that match your schedule.
- Guidance on exam registration, state board selection and eligibility.
Preferred mode of training
Live online
Hybrid
Self-paced only
Submit your enquiry
Our team will contact you within 24 hours with complete information – no obligation to enrol.
FAQs
Frequently Asked Questions
Common questions about CPA Course eligibility and details.
1. What is a CPA course and why should I take it in Bahrain?
A CPA course prepares you for the US Certified Public Accountant exams, the highest global standard in accountancy, and taking it in Bahrain lets you study locally or online while accessing GCC-specific career opportunities and nearby Prometric centers.
2. Who is eligible to join your CPA course in Bahrain?
In general, M.Com, MBA (Finance), ICWA and CA holders are eligible, and 4-year BBA, BA or BSc graduates with accounting subjects may also qualify; we review your profile and advise you on the most suitable US state board and pathway.
3. Do I need work experience before enrolling in the CPA course?
You do not need work experience to start the CPA course or sit for exams, but some states require relevant practical experience before granting the CPA license, and we guide you on how to meet both exam and experience criteria.
4. Is the CPA course available online for students in Bahrain?
Yes, we offer live online instructor-led classes, a fully self-paced e-learning option and classroom or corporate batches, so you can join from anywhere in Bahrain.
5. Are class recordings available if I miss a live session?
Yes, all live sessions are recorded and made available on our LMS so you can catch up on missed classes, revise tricky topics and review concepts closer to your exam date.
6. How long does it take to complete the CPA course?
Most learners aim to complete all four CPA papers in about 10–12 months with a disciplined study plan, though the exact timeline depends on your background, work schedule and exam windows.
7. What is the structure of the CPA exam?
The CPA exam consists of four 4-hour sections, including three core papers (FAR, AUD, REG) and one discipline paper (BAR, ISC or TCP), each with a mix of MCQs and Task-Based Simulations as outlined in the official AICPA blueprint.
8. Where can I take the CPA exam if I study with you in Bahrain?
You can take the CPA exam at Prometric testing centers in Bahrain or other approved international locations such as India, UAE, Kuwait and several additional countries, and we help you schedule at the most convenient center.
9. What is the passing score for the CPA exam?
You need a scaled score of 75 on each CPA paper to pass, and our training focuses on exam-style practice and mock tests to help you consistently reach or exceed this benchmark.
10. What study materials do you provide for the CPA course?
We provide original e-textbooks, Wiley or equivalent self-study content, recorded lectures, practice MCQs, digital flash cards, exam success slides, a structured study plan, mock exams, revision sessions and success notes.
11. Do you help with CPA exam registration and state board selection?
Yes, we act as a complete guide by helping you choose a suitable state board, evaluating your education, supporting documentation for evaluation and assisting with exam registration and Prometric scheduling.
12. Is there an exam pass guarantee for the CPA course?
Yes, we offer an exam pass guarantee under which you can re-attend the next batch for a paper without additional training fees if you meet our attendance and practice requirements but do not pass.
13. What is your CPA pass rate?
Our CPA students typically achieve an average pass percentage of around 80–90%, supported by structured teaching, intensive practice and ongoing mentoring.
14. How much does it cost to become a CPA through your course?
The total cost includes our training fee plus education evaluation fees, exam registration, individual exam fees per paper and any international testing surcharges, and we share a detailed breakdown during counselling to help you budget and optimise costs.
15. Do you offer installment plans or EMI options for the CPA course in Bahrain?
Yes, we offer flexible payment options and installment or EMI plans for eligible students and working professionals in Bahrain.
16. Can I retake a CPA exam paper if I fail?
Yes, you can retake any CPA exam section, though exam fees apply each time, and we review your score report, identify weak areas and refine your study plan before your next attempt.
17. How is your CPA course different from self-study?
Our course provides structured classes, Wiley materials, experienced mentors, doubt-solving forums, mock exams and full registration support, which reduces trial-and-error and increases your chances of clearing all four papers within the 18-month window.
18. What career opportunities will I have after becoming a CPA in Bahrain?
After qualifying as a CPA, you can pursue roles such as External Auditor, Internal Audit Director, Tax Manager, Financial Controller, Finance Director, Senior Financial Analyst and Risk and Compliance Officer with banks, Big 4 firms and global corporations across Bahrain and the wider GCC.
19. Do you offer corporate or one-to-one CPA training in Bahrain?
Yes, we provide in-house live training for corporate teams as well as personalised one-to-one coaching for professionals who need tailored schedules or intensive support.
20. How do I get started with the CPA course at EduDelphi?
You can submit the enquiry form on this page or contact us via WhatsApp or phone, after which our counsellor will assess your profile, explain eligibility, share syllabus and fee details and help you enrol in the next suitable batch.
Ready to Start Your CPA Course Journey?
Take the first step towards a globally recognised US CPA credential and a stronger career in accounting, audit and finance.
We’ll send you syllabus, fees, batch schedules and answer any questions you have.
