The Certified Public Accountant (CPA) designation represents the highest standard of competence in the accounting profession, opening pathways to leadership roles in public accounting, industry, and government. While a traditional bachelor’s degree in accounting is the most direct path, state regulations across the U.S. allow individuals with degrees in unrelated fields to pursue licensure. Aspiring CPAs must satisfy comprehensive educational, experience, and examination requirements. Successfully navigating this process requires a strategic understanding of state board rules and specialized study.
The Educational Credit Hour Requirement
The primary educational requirement for CPA licensure is the “150-semester-hour rule,” which mandates 30 hours of college coursework beyond the standard 120 hours of a typical bachelor’s degree. This ensures candidates possess a breadth of knowledge suitable for modern business and finance. While 150 total hours are required for full licensure, many jurisdictions allow candidates to sit for the Uniform CPA Examination after completing only 120 credit hours.
State boards of accountancy impose specific course minimums for both accounting and general business subjects. Most states require 24 to 30 semester hours in accounting coursework, including upper-level topics such as auditing, taxation, financial accounting, and managerial accounting. An additional 24 to 30 semester hours in general business subjects are often required, covering disciplines like economics, finance, business law, and information systems.
The precise breakdown of required credits varies significantly by jurisdiction. For instance, some states specify a high number of upper-division accounting and ethics credits, while others focus on a combination of specific upper-level accounting and general business courses. Selecting an initial licensing state is a strategic decision for those with non-accounting backgrounds. Verifying the course requirements directly with the chosen state board is an important early step, as these rules govern eligibility to sit for the exam and obtain a license.
Alternative Pathways to Meet Educational Requirements
Post-Baccalaureate Accounting Certificates
Post-baccalaureate accounting certificate programs are designed for individuals who hold a bachelor’s degree in a non-accounting discipline but need to satisfy CPA educational prerequisites. These structured programs provide the necessary upper-level accounting and business courses required by state boards in an accelerated format. Typically consisting of 30 to 36 credit hours, these certificates ensure the candidate meets the specific course content requirements without requiring a full second bachelor’s degree. The curriculum is focused almost entirely on the technical accounting material necessary for the CPA exam, making it a highly efficient route for career transition.
Non-Degree Seeking Community College Courses
Enrolling in accredited local community colleges as a non-degree seeking student offers a cost-effective and flexible method for accumulating required credits. This strategy is useful for earning general business credits or fulfilling basic, lower-level accounting prerequisites missed during a first degree. The tuition rates at community colleges are substantially lower than most four-year institutions, which can significantly reduce the cost of bridging the 150-hour gap. Candidates must confirm that the community college is regionally accredited and that the specific courses will be accepted by their chosen state board of accountancy.
Graduate Programs
A Master of Business Administration (MBA) with an accounting specialization or a Master of Accountancy (MAcc) program can fulfill the 150-hour rule and specific course requirements simultaneously. An MAcc is often tailored to meet all CPA educational requirements, including upper-level accounting courses, in a concentrated, one-year to eighteen-month program. An MBA with an accounting focus provides a broader business curriculum while also ensuring that the required accounting credits are earned. Pursuing a graduate degree meets the educational threshold and provides an advanced credential valued by employers.
Specialized CPA Review Programs
Some specialized CPA review providers partner with accredited universities to offer their test preparation courses for college credit. In these arrangements, the CPA review course is integrated into a university setting, allowing candidates to earn graduate or undergraduate credit hours that directly count toward the 150-hour requirement. For example, a candidate might enroll in a university-affiliated CPA review course and receive three to six credit hours for successful completion. This option is beneficial as the coursework simultaneously prepares the candidate for the exam while fulfilling a portion of the credit hour mandate.
Meeting the Experience Requirements
The CPA license requires both academic knowledge and verified practical experience. Most state boards mandate that candidates complete one to two years of relevant work experience before licensure. This experience must involve the use of accounting, tax, auditing, or consulting skills in a professional environment. The minimum requirement often falls between 1,800 and 2,000 hours, though the exact duration and definition of “relevant experience” are set by each state board.
The experience must be supervised and verified by an actively licensed CPA, often the candidate’s direct manager, who must attest to the nature and quality of the work performed. Acceptable experience can be obtained in various settings, including public accounting firms, private industry, government agencies, or academic institutions. The verification process usually involves the supervising CPA completing and submitting official forms directly to the state board of accountancy, confirming the candidate’s competence in performing the required professional duties.
Navigating the CPA Examination Process
The Uniform CPA Examination is a four-part assessment required for licensure. Candidates must pass four four-hour sections:
Auditing and Attestation (AUD)
Financial Accounting and Reporting (FAR)
Regulation (REG)
A chosen Discipline section (Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning)
Before scheduling, candidates must apply to their state board and receive a Notice to Schedule (NTS), which grants a limited window to book the exam.
The examination is a computer-based test administered at secure Prometric testing centers. Candidates must score a minimum of 75 on each section to pass. A key logistical constraint is the 18-month rolling window: this period begins when a candidate passes their first section, and all four parts must be completed within this timeframe. If the window expires, credit for the earliest passed section is lost, requiring a retake.
Passing the exam requires a substantial commitment to focused study, often involving hundreds of hours of preparation time per section. The material is comprehensive, testing not only knowledge recall but also the ability to apply complex accounting and regulatory concepts to real-world scenarios.
State Licensing and Mobility Considerations
The final stage involves applying for the CPA license, a credential issued by individual state boards of accountancy. The license is state-specific, meaning a CPA is initially licensed in the jurisdiction where they met all education, examination, and experience requirements. Career changers should strategically select an initial licensing state, as one with more flexible educational requirements can accelerate eligibility to sit for the exam.
Once licensed, “CPA mobility” allows a CPA to practice temporarily in another state without obtaining a second license, provided their home state license is in good standing. This practice is facilitated by the principle of substantial equivalency, where most states recognize the licensing requirements of other states as comparable to their own. If a CPA plans to move permanently or establish a long-term practice elsewhere, they must apply for a reciprocal license, ensuring they meet the new jurisdiction’s ethics and continuing education requirements.