Achieving the Certified Public Accountant (CPA) designation typically involves completing an accounting degree, but this is not the only route available. Individuals with bachelor’s degrees in non-accounting fields can earn licensure by navigating the rigorous requirements. The process demands strategic planning, targeted supplemental education, and a clear understanding of state-specific rules. This guide outlines the necessary steps and alternative educational strategies for non-accounting graduates seeking to become licensed CPAs.
The Three Pillars of CPA Licensure
The journey toward CPA licensure is structured around three foundational requirements, often called the three E’s: Education, Examination, and Experience. These pillars must all be satisfied according to the standards set by state boards of accountancy. This standardization ensures that all candidates demonstrate a high level of competency and practical knowledge.
While an undergraduate degree may satisfy the general education requirement, non-traditional candidates must still acquire specific accounting and business coursework. Successfully completing the Uniform CPA Examination and meeting the professional work experience standard are mandatory components of the process.
Overcoming the Education Gap
Candidates with non-accounting bachelor’s degrees must strategically address mandated coursework, which typically involves reaching 150 total semester hours. Most state boards require a specific number of upper-division accounting credits, often 20 to 30 semester hours, along with general business credits. Closing this gap requires a focused plan that leverages existing academic history while pursuing supplemental learning.
Supplemental Education Options
One direct route is pursuing a post-baccalaureate certificate in accounting. These specialized programs are designed for individuals with unrelated degrees, providing the concentrated, upper-level accounting courses needed for exam eligibility and licensure. Certificates often cover subjects like auditing, advanced tax law, and financial reporting.
Another strategy is enrolling in a Master of Accounting (MAcc) program, which often accepts candidates from non-business backgrounds. This graduate degree provides a structured curriculum that satisfies both the advanced accounting credit requirements and the overall 150-hour mandate. An MBA with a strong accounting concentration can also achieve this goal, provided the concentration offers sufficient specialized accounting credits.
For candidates needing only a few prerequisite courses, taking classes at a local university or community college as a non-degree student is a cost-effective solution. This approach fulfills foundational requirements such as principles of financial accounting, cost accounting, and introductory taxation. The total 150 semester hours are typically met by combining credits from the original bachelor’s degree with supplemental coursework.
Strategic State Selection
The specific rules governing CPA licensure are established by individual State Boards of Accountancy, making the choice of jurisdiction a strategic decision. Requirements vary significantly regarding the necessary number of accounting credits, total semester hours, and the type of experience accepted. Non-traditional candidates must research the state where they intend to practice to ensure their academic plan aligns with local regulations.
Some states offer flexibility through the 120/150 rule, allowing candidates to sit for the Uniform CPA Examination after completing only 120 semester hours. This approach lets non-accounting graduates begin testing sooner, provided they commit to finishing the remaining 30 credits before applying for the actual license.
The specific breakdown of required subject matter credits varies widely. One state might require 24 credits of upper-division accounting coursework, while another may demand 36 credits, often with specific mandates for auditing or taxation courses. Boards also have different policies regarding the acceptance of credits obtained through online institutions or community colleges. Prospective candidates should consult NASBA’s Accountancy Licensing Library (ALL) database for detailed, state-specific requirements before committing to an educational plan.
Preparing for the Uniform CPA Examination
The Uniform CPA Examination is a rigorous, four-part assessment that tests a candidate’s knowledge and skill across the breadth of the accounting profession. Passing the exam demonstrates mastery of complex technical material and is a universal requirement for licensure. The difficulty level is substantial, requiring candidates to dedicate an intense period of preparation.
The exam is divided into four distinct sections:
- Auditing and Attestation (AUD)
- Business Environment and Concepts (BEC)
- Financial Accounting and Reporting (FAR)
- Regulation (REG)
Candidates typically spend between 300 and 400 hours studying for the full battery of tests. Non-accounting graduates often find the FAR section the most challenging due to the depth of technical accounting standards covered.
Professional CPA review courses are highly recommended for successful preparation, especially for those without a foundational accounting degree. These programs structure the vast content into manageable modules and provide extensive practice questions, bridging the gap between academic theory and practical application.
All four sections must be successfully completed within a rolling 18-month window after the first section is passed. This time limit necessitates a disciplined, sequential approach to mastering the material. Candidates must develop a strategic study schedule that accounts for the demands of full-time work and the extensive content load.
Meeting the Professional Experience Requirements
The final practical requirement for licensure involves demonstrating relevant professional work experience to ensure practical competency. Most state boards mandate that candidates complete one to two years of experience under the direct supervision of a currently licensed CPA. This period ensures that theoretical knowledge gained through education and the exam is applied in a professional setting.
The experience must typically involve accounting work related to public accounting services, such as attestation, taxation, or advisory work. State boards are specific about the types of activities that qualify, often requiring the experience to be verifiable and substantive. The licensed CPA supervising the work must formally sign off on the candidate’s accumulated hours and the nature of the duties performed. This verification confirms the candidate has acquired the necessary practical skills and ethical grounding to practice independently.
Applying for and Maintaining Your CPA License
Once the education, examination, and experience requirements are completed, the final phase is the administrative application for the CPA license. This involves submitting a comprehensive packet to the state board of accountancy, including official transcripts, passing exam scores, and the experience verification form signed by the supervising CPA. Licensing fees must also be paid to process the formal credentialing and issue the license.
To maintain active status, CPAs are required to complete regular Continuing Professional Education (CPE) credits. This ongoing commitment ensures that practitioners remain current with changes in accounting standards, tax law, and technology throughout their careers.