Everything you need to know about the Certified Public Accountant exam (CPA). Useful articles for potential and current candidates on how to pass the CPA exams.
To become a CPA in Missouri, you’ll need to meet the following requirements: Missouri’s exam application requires notarisation and a 2×2 photograph. Per Board rule 20 CSR 2010-2.130, every initial exam application submitted to CPAES must include a completed and notarised application form and one recent passport-type photograph. Both must be in order before the …
To become a CPA in Tennessee, you’ll need to meet the following requirements: Two licensure pathways are live from 1 January 2026 (Less is More Act of 2025): Tennessee now offers a second route to CPA licensure alongside the established 150-hour pathway. Candidates with 120 semester hours can qualify for a license with two years …
To become a CPA in Arizona, you’ll need to meet the following requirements: New Arizona licensure pathways take effect 31 December 2026: Arizona has enacted legislation (HB84249) introducing three alternative routes to CPA certification. From 31 December 2026, candidates will be able to qualify with a bachelor’s degree and two years of experience, a bachelor’s …
To become a CPA in Michigan, you’ll need to meet the following requirements: No ethics exam and a single licensure pathway: Michigan does not require a separate ethics exam at any stage – making it one of the larger US states with no ethics component in the CPA licensing process. As of June 2026, Michigan …
To become a CPA in New Jersey, you’ll need to meet the following requirements: New pathway from 11 February 2026 (S4493/A5598): New Jersey now offers a second route to CPA licensure. Candidates holding a bachelor’s degree can qualify for a license with two years of work experience, without completing 150 semester hours. New Jersey is …
To become a CPA in Washington, you’ll need to meet the following requirements: Washington introduced three CPA licensure pathways on 20 November 2025, making it possible to qualify for a license with just a bachelor’s degree and 2 years of experience. Washington also uses a 36-month credit window rather than the 30-month standard used bymost …
To become a CPA in Massachusetts, you’ll need to meet the following requirements: Massachusetts has not yet adopted the alternative 120-hour + 2 years experience pathway being introduced in many other states. As of June 2026, the full 150-hour education requirement remains in place for licensure. The Massachusetts Society of CPAs has been advocating for …
To become a CPA in Virginia, you’ll need to meet the following requirements: Virginia removed minimum total credit hour requirements from 1 January 2026, making it one of the few states where you can qualify for a CPA license based purely on degree level and accounting coursework, without needing a specific number of total credits. …
To become a CPA in Ohio, you’ll need to meet the following requirements: Ohio was the first state in the US to offer a pathway to CPA licensure requiring only 120 semester hours, effective 1 January 2026 under House Bill 238. Which rules you follow depends entirely on when you first sit for any exam …
To become a CPA in North Carolina, you’ll need to meet the following requirements: North Carolina introduced three CPA licensure pathways from 1 January 2026, making it possible to license without the traditional 150-hour requirement. The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions …