The CPA license is the gold standard credential in US accounting. Earning it opens doors across audit, tax, corporate finance, and advisory – and the salary premium is well documented. The path to licensure follows the same five-step structure in every US state, even though the specific requirements vary by jurisdiction.
This guide covers every step of the process, how long it realistically takes, and what has changed with the wave of new 120-credit-hour pathways enacted across more than half of all US states since 2025.
Quick summary
- Becoming a CPA requires five steps: education, exam, experience, ethics (in most states), and licensure
- Most states require 120 semester hours to sit for the exam and 150 to get licensed – but over half of US jurisdictions have now enacted a bachelor’s degree plus experience alternative
- The CPA exam has four sections; passing all four takes most candidates 12-18 months
- Total time from starting your education to receiving your license: typically 5-7 years
- Requirements vary by state – see our CPA requirements by state guide for jurisdiction-specific detail
What are the CPA requirements?
Every US state and territory uses the same five-step framework. The specifics – credit hours, experience duration, ethics exam – vary by jurisdiction, but the sequence is consistent.
| Step | Requirement | Typical standard |
|---|---|---|
| 1 | Education | 120 semester hours to sit; 150 to license (alternative pathways available in 27+ states) |
| 2 | Exam | Pass all 4 sections of the Uniform CPA Exam with a score of 75+ |
| 3 | Experience | 1-2 years of qualifying supervised experience (around 2,000 hours) |
| 4 | Ethics | Pass ethics exam (required in around 32 states; type varies) |
| 5 | Licensure | Apply to your state board with all documentation |
| Ongoing | CPE | Typically 40 hours/year or 80 hours/2 years to maintain your license |
For the full breakdown of what each state specifically requires – including exact credit hour thresholds, ethics exam type, credit windows, and licensing fees – see our CPA requirements by state guide.
How long does it take to become a CPA?
The total timeline from the start of your undergraduate education to receiving your CPA license is typically 5-7 years. Breaking it down by phase helps candidates plan realistically.
| Phase | Typical duration |
|---|---|
| Bachelor’s degree | 4 years |
| Additional education (master’s or extra credits, if required) | 1-2 years |
| CPA exam (all 4 sections) | 12-18 months (most candidates) |
| Work experience requirement | 1-2 years (often runs concurrently with exam) |
| License application processing | 2-8 weeks |
| Total from starting university | 5-7 years |
The most important planning point is that Steps 2 and 3 – the exam and experience – typically happen at the same time. Most candidates begin sitting exam sections while working in accounting roles, which means the exam and experience phases overlap rather than run sequentially. Candidates who try to complete all four exam sections before starting work add unnecessary time to their journey.
The 30-month rolling window for passing all four exam sections means there is a hard outer limit on how slowly you can proceed once you start. Most candidates pass all four within 12-18 months with a structured approach.
Step 1: What are the CPA education requirements?
The 150-hour requirement
The traditional education requirement for CPA licensure is 150 semester hours – roughly equivalent to a bachelor’s degree (120 hours) plus one additional year of study. Most states also require specific coursework: typically 24-30 credit hours in accounting subjects and 24-30 hours in business-related subjects.
A standard four-year bachelor’s degree typically yields only 120 semester hours, which means most candidates need additional education. The most common routes are a Master’s in Accounting (MAcc), an MBA with accounting focus, or post-baccalaureate certificate programs.
Can you become a CPA without 150 credit hours?
This is where the landscape has changed significantly. As of July 2026, over half of US jurisdictions have enacted an alternative pathway that allows CPA licensure with a bachelor’s degree (120 credit hours) and additional work experience instead of the extra coursework.
The standard alternative pathway structure is: bachelor’s degree plus at least two years of qualifying supervised experience. Alaska has gone furthest, fully repealing the 150-hour requirement entirely. Alabama, Colorado, and Maryland have enacted similar legislation taking effect in late 2026 and January 2027.
States without a new pathway as of July 2026 include Arizona, California, Florida, Georgia, Illinois, New Jersey, New York, Pennsylvania, and Virginia, among others. In these states the 150-hour requirement remains the only route to licensure. See the full picture at our CPA requirements by state guide.
What coursework does the CPA require?
Beyond total credit hours, most state boards specify the subject content of your education. While exact requirements vary by state, the typical expectation is:
- Accounting subjects (financial accounting, auditing, taxation, management accounting): 24-30 credit hours
- Business subjects (business law, economics, finance, management): 24-30 credit hours
Your degree does not need to be specifically in accounting, but candidates with non-accounting degrees often need to take supplementary courses to meet the subject requirements. Check your state board’s specific coursework requirements before assuming your transcript qualifies.
Do you need a master’s degree for CPA?
Not necessarily – but it is the most common route for candidates in states that still require 150 credit hours. A Master’s in Accounting (MAcc) or an MBA with accounting concentration typically satisfies the 150-hour requirement while deepening subject knowledge. Some candidates meet the requirement through post-baccalaureate certificate programs or additional undergraduate credits instead.
In states with the 120-credit-hour alternative pathway, a standard four-year bachelor’s degree is sufficient for licensure provided you complete the required work experience. Whether a master’s degree is worth pursuing in those states depends on your career goals rather than the licensing requirement.
Foreign credential evaluation
If you completed your education outside the US, you must submit your transcripts to a NASBA-approved credential evaluation service before you can apply to sit the CPA exam. The most common services are NIES (NASBA International Evaluation Services), NACES, and FACS. The evaluation must be sent directly to the state board, not to the candidate. Evaluation typically costs $150-$250 and takes several weeks to process.
Step 2: What does the CPA exam involve?
The Uniform CPA Exam is the same in every US jurisdiction. It consists of four sections: three mandatory Core sections and one Discipline section of your choice. You must pass all four with a score of 75 or above on a 0-99 scale.
| Section | Type | Duration | Content |
|---|---|---|---|
| AUD – Auditing and Attestation | Core | 4 hours | Auditing standards, attestation, ethics |
| FAR – Financial Accounting and Reporting | Core | 4 hours | Financial reporting, governmental accounting |
| REG – Taxation and Regulation | Core | 4 hours | Federal taxation, business law |
| BAR – Business Analysis and Reporting | Discipline (choose one) | 4 hours | Financial analysis, technical accounting |
| ISC – Information Systems and Controls | Discipline (choose one) | 4 hours | IT systems, cybersecurity, data management |
| TCP – Tax Compliance and Planning | Discipline (choose one) | 4 hours | Individual and entity tax planning |
You can take sections in any order and at any Prometric testing center. Exams are offered year-round. Once you pass your first section, your credit is valid for 30 months in most states to pass the remaining three – three states extend this to 36 months (Indiana, South Carolina, and Washington), and Hawaii uses an 18-month window.
How hard is the CPA exam?
The CPA exam is widely considered one of the most demanding professional licensing exams in the US. 2025 cumulative pass rates across all sections were: AUD 48%, FAR 42%, REG 63%, BAR 42%, ISC 68%, TCP 78%. The Core sections average around 51% – meaning roughly half of all attempts fail. Sitting for a section when you are not genuinely ready is the most expensive mistake candidates make, since each retake costs the full section fee again.
The exam tests application and judgment rather than pure memorization. Task-based simulations (TBSs) make up a significant portion of each section and require candidates to work through realistic accounting scenarios rather than select from multiple-choice answers.
How long should you study for the CPA exam?
Most candidates spend 375-500 total study hours across all four sections, with significant variation by section. FAR typically requires the most time due to its breadth; REG and TCP require the least for candidates with strong tax backgrounds.
A realistic study timeline for each section is 6-10 weeks of dedicated preparation. Candidates who spread study time too thin across multiple sections simultaneously tend to perform worse than those who focus on one section at a time. Our CPA study planner can help you build a schedule before you commit to an exam date.
Step 3: What work experience does the CPA require?
Most states require 1-2 years of qualifying work experience, typically around 2,000 hours, completed under the supervision of a licensed CPA. The experience requirement exists to ensure candidates can apply their knowledge in professional practice, not just pass an exam.
A critical planning point: the experience and exam phases typically run concurrently. Most candidates start sitting exam sections while working in accounting roles. Waiting until you have passed all four sections before seeking qualifying experience adds unnecessary time and delay.
What counts as qualifying experience?
Qualifying experience covers a broad range of accounting-related work. Most state boards accept experience in public accounting, corporate finance, government accounting, internal audit, and academia. Specific activities that commonly qualify include:
- Auditing and attestation services
- Tax preparation and advisory
- Financial reporting and analysis
- Management accounting and budgeting
- Internal controls and compliance work
- Financial advisory and consulting
Internship experience counts in some states but not others. Teaching or research roles in accounting qualify in certain jurisdictions. Always verify what your specific state board accepts before relying on experience that may not qualify.
Who can supervise your CPA experience?
In most states, your work experience must be supervised and verified by a licensed CPA in good standing. Your supervisor will need to sign a verification form or affidavit confirming the duration and nature of your work when you apply for licensure. Their own license must have been active during the period of your supervision in most jurisdictions.
If you are working in a role where your direct supervisor is not a CPA, check whether a CPA higher in your organization can verify your experience, or whether your state board accepts alternative verification arrangements.
Step 4: Is a CPA ethics exam required?
Ethics requirements vary significantly by state. Around 32 jurisdiction require some form of ethics exam before licensure; 20 jurisdictions don’t. The most common requirement is the AICPA Professional Ethics: Comprehensive Course and Examination, an open-book, self-study course that costs $250 for AICPA members and $320 for non-members. The passing score is 90%.
States with no ethics exam requirement include Arkansas, Kentucky, Louisiana, New Hampshire, West Virginia, Washington DC, and Guam among others. Wisconsin uses its own state-specific ethics exam rather than the AICPA version. Nebraska and Utah each require two exams – the AICPA exam plus a state-specific test.
Most candidates take the ethics exam after passing the CPA exam and before submitting their license application. It can typically be completed within a few days of self-study. For the ethics requirement in your specific state, see the CPA requirements by state guide.
Step 5: How do you apply for a CPA license?
Once you have completed your education, passed all four exam sections, fulfilled the experience requirement, and passed any required ethics exam, you submit your license application to your state board of accountancy. The application is not automatic – you need to actively compile and submit documentation proving you have met every requirement.
Most state boards require a completed application form, official transcripts, your CPA exam scores (usually transferred automatically by NASBA), an experience verification form signed by your supervising CPA, proof of ethics exam completion where required, and an application fee typically ranging from $35 to $650 depending on state.
Processing times vary by state from 2-8 weeks. Online submissions are generally faster than paper applications. Some states require fingerprinting or a background check as part of the process. For specific licensing fees by state, see our CPA exam cost guide.
How do you maintain a CPA license?
Getting licensed is not the end of the process. Every state requires licensed CPAs to complete continuing professional education (CPE) to renew their license. Most states require either 40 hours per year, 80 hours per two years, or 120 hours per three years. Most also require a sub-requirement of ethics CPE – typically 2-4 hours per cycle.
CPE can be earned through live seminars, online courses, webinars, and in some states through teaching or published research. Most large employers cover CPE costs in full, either through in-house training or external course reimbursement. Independent candidates typically spend $200-$800 per year on CPE if purchasing courses independently.
Missing CPE deadlines results in penalties, late fees, or in serious cases suspension of your license. Most state boards offer grace periods, and reinstatement is generally possible even after lapse. The specific CPE requirements for your state are covered in the individual state guide at CPA requirements by state.
CPA requirements for international candidates
International candidates can absolutely become licensed CPAs in the US. The process follows the same five-step structure, with a few additional requirements.
Education evaluation
Your degree must be evaluated by a NASBA-approved credential evaluation service to confirm it meets US standards. The evaluation must be sent directly to the state board, not to you. This step typically takes several weeks and costs $150-$250.
Choosing a state to apply through
Not all states treat international candidates identically. Key variables are whether the state requires a Social Security Number (some waive this or accept alternatives), whether the state accepts international testing center locations, and what the experience and ethics requirements are. Our CPA requirements by state guide covers SSN requirements and residency rules for all 55 jurisdictions.
Sitting the exam internationally
The CPA exam is available at approved Prometric testing centers in several countries including India, Japan, Brazil, the Middle East, and Europe. Candidates sitting outside the US pay an international administration fee of $390 per section (or $460 per section in India) in addition to the standard $268.59 NASBA section fee. Note that candidates registered through Alabama, Idaho, North Carolina, or the US Virgin Islands cannot sit at international testing centers.
Mutual recognition agreements
If you hold a professional accounting qualification from Australia (CA ANZ), Canada (CPA Canada), Hong Kong, Ireland, Mexico, or South Africa, you may qualify to sit the International Qualification Exam (IQEX) rather than the full four-section CPA exam. The IQEX tests US-specific standards and regulations for candidates whose home qualification is considered substantially equivalent.
Frequently asked questions
From the start of an undergraduate degree to receiving a CPA license typically takes 5-7 years. A four-year bachelor’s degree is followed by additional education or experience (depending on your state’s pathway), then 12-18 months to pass all four exam sections, plus 1-2 years of qualifying supervised experience.
The exam and experience phases usually run concurrently for most candidates, which is the most important factor in reducing total timeline. Candidates who plan both phases simultaneously rather than sequentially typically license 1-2 years faster.
Yes – in over half of US states as of July 2026. More than 27 jurisdictions have enacted an alternative pathway allowing licensure with a bachelor’s degree (120 credit hours) plus additional work experience instead of the traditional 150-hour requirement.
The standard alternative is a bachelor’s degree plus at least two years of qualifying supervised experience. States including Alaska, Ohio, Oregon, Minnesota, South Carolina, and West Virginia are among those where this pathway is now active. States including California, New York, Florida, and Pennsylvania still require 150 hours. Check the CPA requirements by state guide for your state’s current status.
The CPA exam is genuinely one of the hardest professional licensing exams in the US. 2025 cumulative pass rates were 48% for AUD, 42% for FAR, and 63% for REG – meaning the average Core section pass rate is around 51%.
Beyond the exam, the combination of education requirements, work experience, and ongoing CPE makes the full CPA journey a multi-year commitment. That said, candidates who prepare properly and plan their exam and experience phases concurrently find the process manageable. The designation’s difficulty is a significant part of what makes it valuable.
Yes. You do not need a degree specifically in accounting to sit for the CPA exam – you need to meet the credit hour requirements and specific coursework requirements set by your state board. Candidates with degrees in finance, economics, or business can qualify by taking supplementary accounting courses.
The exam eligibility threshold in most states is 120 semester hours including the required accounting and business coursework, regardless of your degree title. What matters is the content of your transcript, not the name of your degree.
Qualifying experience covers a broad range of accounting-related work including auditing, tax preparation and advisory, financial reporting, management accounting, internal controls, and financial consulting.
It does not need to be at a Big 4 or public accounting firm – corporate finance, government, and academic roles qualify in most states. The experience must be supervised and verified by a licensed CPA. Internship hours count in some states but not all. See your state board’s specific guidelines or the CPA requirements by state guide for what qualifies in your jurisdiction.
Yes. International candidates follow the same five-step process as domestic candidates, with two additional requirements: a foreign credential evaluation confirming their education meets US standards ($150-$250 through a NASBA-approved service), and in most cases an international administration fee of $390 per section if sitting outside the US.
Candidates from Australia, Canada, Hong Kong, Ireland, Mexico, and South Africa with qualifying home designations may be eligible to sit the shorter IQEX exam instead of the full four-section CPA exam.
Related articles:
- CPA Requirements by State: Compare All 55 Jurisdictions
- CPA Exam Cost (2026): $268.59 Per Section, All Fees Explained
- Best CPA Study Materials: All Providers Compared
- CPA Salary: What Can You Expect to Earn?
- CPA Pass Rates: How Hard Is the CPA Exam?
- CPA Exam Dates and Score Release: 2026 Master Plan
- CPA Hub: All Our Best CPA Guides
- How to Pass the CPA Exam: Your Complete Game Plan
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