Indian aspirants aiming to become licensed US CPA professionals must fulfill educational, examination, and experience requirements. The licensure is granted by one of 55 US state accountancy boards in the United States, as long as you meet that board's requirements. When deciding which jurisdiction to choose one needs to extensively review its requirements.

Since some of them have residency requirements that may be difficult to meet, some of the foreign-applicant-friendly states are Colorado, Delaware, Michigan, New Hampshire, California, Montana, Illinois, Virginia, Guam, Alaska, and Washington. 

After deciding the jurisdiction in which one wants to apply, the aspirants have to follow these general steps:

One has to meet the education requirements 

It is essential to pass the CPA exam as well

Additional requirements meaning education, experience, and so on

Then comes the need for applying for licensure