Becoming an auditor typically requires a bachelor’s degree in accounting or a related business field, followed by professional experience and, in many cases, a certification like the CPA or CIA. The path you take depends on whether you want to work in public accounting (external auditing), inside a company (internal auditing), or in a specialized niche like IT auditing. The median annual wage for accountants and auditors was $81,680 in May 2024, with the top 10 percent earning more than $141,420.
Choose an Auditing Track
Auditors generally fall into a few categories, and knowing which one interests you will shape your education, certifications, and early career choices.
External auditors work for public accounting firms and examine the financial statements of other companies to verify accuracy and compliance with accounting standards. This track almost always leads to CPA licensure.
Internal auditors are employed directly by an organization to evaluate its financial controls, risk management, and operational efficiency. They don’t need a CPA license, though many pursue the Certified Internal Auditor (CIA) designation.
IT auditors focus on technology controls, cybersecurity risks, and information systems. The Certified Information Systems Auditor (CISA) credential is the standard here.
All three tracks share a common starting point: a strong education in accounting or finance. Where they diverge is in the certifications you pursue and the type of experience you build.
Education Requirements
A bachelor’s degree is the minimum for virtually every auditing role. External auditors working in public accounting firms typically need a degree in accounting specifically. Internal auditors have slightly more flexibility; degrees in finance, business administration, or economics can work if paired with relevant skills and experience.
Most aspiring CPAs need to complete 150 semester hours of qualifying coursework in accounting, business, and general education topics, including ethics. That’s 30 hours beyond a standard four-year degree, which is why many candidates complete a master’s program or take additional graduate-level courses to meet the threshold. The coursework itself matters as much as the hour count: expect to study financial accounting, cost accounting, auditing standards, taxation, and business law.
Some states are beginning to reconsider the 150-hour requirement. One notable change takes effect in 2027, when one large state will allow CPA candidates to qualify with a bachelor’s degree and a concentrated set of accounting, business, and ethics courses rather than requiring the full 150 semester hours. Other states may follow, so check your state board of accountancy for the most current rules.
Key Certifications
Certified Public Accountant (CPA)
The CPA is the gold standard for external auditors and carries weight across the entire accounting profession. To earn it, you need to pass the Uniform CPA Examination, meet your state’s education requirements (typically the 150 semester hours mentioned above), and complete a set amount of supervised work experience, usually one to two years under a licensed CPA. The exam covers auditing and attestation, financial accounting and reporting, regulation, and a discipline-specific section you choose. It’s rigorous, with overall pass rates that historically hover around 50 percent per section.
Having a CPA opens doors beyond auditing, including tax advisory, forensic accounting, and controller-level corporate roles. If you’re aiming for a career in public accounting, most firms expect you to either have a CPA or be actively pursuing one.
Certified Internal Auditor (CIA)
The CIA, administered by the Institute of Internal Auditors (IIA), is designed for people who want to build a career inside organizations rather than at an accounting firm. To qualify, you need a bachelor’s degree plus two years of qualifying work experience, or a master’s degree plus one year. If you don’t have a degree, a combination of post-secondary education and work experience totaling seven years can also satisfy the requirement.
The exam has three parts, totaling about 6.5 hours, covering governance, risk management, internal controls, and IT auditing fundamentals. It’s less accounting-heavy than the CPA exam and more focused on how organizations manage risk and operate effectively.
Certified Information Systems Auditor (CISA)
The CISA, offered by ISACA, is built for auditors who specialize in technology. The exam is a single four-hour test with 150 multiple-choice questions covering areas like IT governance, enterprise resource planning systems, and cyber risk. You’ll need five years of professional experience in IT audit, control, or security to earn the credential, though waivers can reduce that by up to three years if you have relevant education or other certifications.
One useful shortcut: if you already hold a CISA, you can take a condensed CIA Challenge Exam (one exam instead of three) to add the CIA credential faster and at lower cost.
Building Experience
Entry-level auditing jobs typically carry titles like staff auditor or associate auditor. In public accounting, you’ll join an audit team at a firm and spend much of your first two years reviewing client financial records, testing internal controls, and documenting findings under the supervision of senior auditors and managers. Busy season (roughly January through April) is intense, with long hours, but it’s where you learn the most quickly.
For internal audit roles, entry-level positions are available at large corporations, government agencies, and nonprofits. You’ll work on projects examining specific business processes, compliance with regulations, or financial reporting accuracy. These roles tend to have more predictable hours than public accounting.
Internships matter in this field. Many accounting firms and corporate audit departments hire interns during their junior or senior year of college, and a strong internship frequently converts into a full-time offer. If you’re still in school, apply to internship programs early, as most large firms recruit a full year in advance.
Career Progression and Pay
Auditing has a well-defined career ladder. In public accounting, the typical path runs from staff auditor to senior auditor (two to three years in), then to manager, senior manager, and eventually partner or director. Each step comes with meaningful pay increases. In internal audit, you might progress from staff auditor to senior auditor, then to audit manager and eventually chief audit executive.
The Bureau of Labor Statistics reports that accountants and auditors in the lowest 10 percent earn under $52,780, while the top 10 percent earn above $141,420. Your specific salary will depend on your location, employer size, specialization, and certifications. CPAs and CIAs typically out-earn uncertified peers at every career stage.
Employment in this field is projected to grow 5 percent from 2024 to 2034, faster than the average across all occupations. About 124,200 openings are expected each year over that period, driven by retirements, regulatory complexity, and the ongoing need for organizations to verify their financial reporting.
Skills That Set You Apart
Technical accounting knowledge gets you in the door. What moves you up is a combination of analytical thinking, clear communication, and professional skepticism (the habit of questioning whether things are as they appear). Auditing is detail-oriented work, but senior auditors spend as much time writing reports and presenting findings to executives as they do examining spreadsheets.
Data analytics is becoming increasingly important. Employers value auditors who can use tools like SQL, Python, or specialized audit software to analyze large datasets rather than relying solely on manual sampling. If you can pair traditional accounting skills with data fluency, you’ll stand out in hiring and move faster toward senior roles.