What you need to become a CPA

A Certified Public Accountant (CPA) license requires four things: a bachelor's degree with specific accounting and business coursework, passing the Uniform CPA Examination, meeting your state's experience requirement (usually one to two years of accounting work), and explore through your state's accounting board. The path takes most people three to five years from start to finish, and the requirements vary by state — some require 150 college credit hours, others do not, and some let you sit for the exam before you finish your work experience.

You cannot sit for the CPA exam without first meeting your state's education requirement. Most states require 150 semester hours of college credit, which is 30 hours beyond a typical four-year degree. Some states allow you to sit for the exam with a bachelor's degree and fewer hours if you complete the remaining credits within a set timeframe after passing. A handful of states have no specific credit-hour requirement but still require accounting and business courses.

Key Takeaways

  • Your state's accounting board, not a national office, determines whether you can sit for the CPA exam and issues your license.
  • Most states require 150 college credit hours (including specific accounting and business courses), a bachelor's degree, and one to two years of accounting work experience under a CPA.
  • The Uniform CPA Examination has four sections and costs between $900 and $1,100 total; you can take sections in any order and retake failed sections without retaking passed ones.
  • After you pass all four exam sections, you must explore for your license through your state board, which reviews your work experience and background before issuing it.
  • Some states allow you to sit for the exam before completing all work experience or education requirements, but you cannot be licensed until you meet them all.

Education requirements and the 150-hour rule

Most states require 150 semester credit hours of college education, though the exact breakdown varies. A typical four-year bachelor's degree is 120 credit hours. The additional 30 hours usually come from upper-level accounting, auditing, taxation, and business law courses. Some states specify how many hours must be in accounting (often 24 to 30) and how many in business courses like economics, finance, and management.

A few states — including Vermont, New Hampshire, and Wyoming — do not have a hard 150-hour requirement. Instead, they require a bachelor's degree plus a certain number of accounting and business courses. If you live in one of these states, check your state board's website for the exact course list. If you plan to move or work across state lines, meeting the 150-hour standard in your education makes you portable to most states.

You can meet the 150-hour requirement through a four-year degree plus a fifth year of coursework, a master's degree in accounting or taxation, or community college credits combined with a bachelor's degree. Some universities offer five-year integrated programs that bundle the bachelor's degree and extra credits together. The path you choose does not affect the exam or licensing process — only the final credit count matters.

Passing the Uniform CPA Examination

The Uniform CPA Examination is a four-section computer-based test administered by the American Institute of CPAs (AICPA) through testing centers across the country. The four sections are Auditing and Attestation, Financial Accounting and Reporting, Regulation, and Business Environment and Concepts. You can sit for the sections in any order and on any schedule — there is no requirement to take them consecutively or within a certain timeframe, though most states set a window (often five years) within which you must pass all four.

Each section costs between $225 and $275, for a total exam cost of roughly $900 to $1,100 depending on your state and testing center. You pay when you register for each section through the AICPA's testing portal. If you fail a section, you can retake only that section without retaking the others. Most people take the exam while still in school or within the first year after graduation, when the material is fresh.

To sit for the exam, you must first register with your state's accounting board and receive a Notice to Schedule (NTS) from them. The NTS confirms that you meet your state's education requirements and allows you to book exam dates through the AICPA portal. You cannot register for the exam directly with the AICPA — you must go through your state board first. Processing an NTS typically takes two to four weeks.

Work experience requirements and supervision

Most states require one to two years of accounting work experience under the supervision of a licensed CPA before you can be issued a license. "Supervision" means the CPA reviews your work, signs off on it, or directly oversees the projects you handle. Work in accounting departments at corporations, government agencies, nonprofits, and accounting firms all count, as long as a CPA is supervising or reviewing your output.

Some states allow you to count work experience that overlaps with your final year of college or your exam preparation. Others require the experience to come after you pass all four exam sections. A few states let you sit for the exam before completing your work experience, but you cannot receive your license until you have both the exam pass and the required hours. Check your state board's rules before you start working — the timing matters for how quickly you can be licensed.

The CPA supervising your work will need to verify your experience when you explore for your license. They typically sign a form confirming the dates you worked, the types of work you performed, and that they directly supervised you. If you change jobs, you will need verification from each CPA supervisor. Keep records of your employment dates and the names and contact information of CPAs who supervised you.

explore for your CPA license through your state board

After you pass all four exam sections and complete your work experience, you explore for your license through your state's accounting board. Each state has its own board — there is no national licensing body. You will submit an process form (available on your state board's website), proof that you passed all four exam sections, verification of your work experience from your CPA supervisors, and sometimes a background check authorization form.

The process fee varies by state, typically ranging from $100 to $300. Processing times also vary — some states issue licenses within two to four weeks, others take two to three months. Your state board will review your process to confirm you meet all requirements: the education hours, the exam passage, the work experience, and any other state-specific rules. If anything is missing or unclear, they will ask you to submit additional documents.

Once your license is issued, you will receive a certificate and a license number. You can then use the CPA title in your state and practice as a licensed CPA. Most states require CPAs to complete continuing education hours each year (typically 40 to 80 hours per year) to keep the license active. Your state board will notify you of renewal important date and requirements.

How state requirements differ

While the Uniform CPA Examination is the same across all states, education and experience requirements vary. Some states require 150 hours, others do not. Some require two years of experience, others one year. Some allow you to sit for the exam before you finish your education or experience, others do not. A few states have reciprocity agreements that let you transfer a license from another state without retaking the exam, though most require you to meet their specific requirements even if you are already licensed elsewhere.

Before you start your education or exam preparation, visit your state's accounting board website and read their CPA requirements document. It will tell you the exact credit hours needed, which courses are required, the work experience rule, and the process process. If you plan to work in multiple states or move, check the requirements for each state you might work in — meeting the highest standard (usually 150 hours) makes you portable to most places.

Timeline and cost overview

The full path from starting college to holding a CPA license typically takes four to six years. A four-year bachelor's degree takes four years. If you need 150 hours, you will spend an additional year (or part of a year) completing extra coursework, either during your final year of college or after graduation. Exam preparation usually takes three to six months of study. The exam itself takes several months to complete all four sections. Work experience runs concurrently with or after your exam passage, adding one to two years.

Total out-of-pocket costs vary widely depending on your education path. College tuition ranges from $20,000 to $200,000+ depending on whether you attend a public or private university. Exam costs are roughly $900 to $1,100. CPA review courses (optional but common) range from $1,500 to $3,500. process and licensing fees are typically $100 to $300. Many employers reimburse exam and review course costs for employees pursuing the CPA, so ask your employer about tuition support before paying out of pocket.

Frequently Asked Questions

Can I sit for the CPA exam while I am still in college?

It depends on your state. Some states allow you to sit for the exam once you have completed your required accounting and business courses, even if you have not finished your degree. Others require you to hold a bachelor's degree before you can register. Check your state board's rules — if you can sit early, you might pass sections while still in school and reduce the time between graduation and licensure.

What if I did not major in accounting in college?

You can still become a CPA, but you will need to complete the accounting and business courses your state requires. Many people take these courses after their bachelor's degree through a master's program in accounting, a post-bachelor's certificate program, or individual courses at a community college or university. The total credit hours still need to reach your state's requirement (usually 150), but the path to get there is flexible.

Do I need to take a CPA review course to pass the exam?

No, but most people do. A review course (like Becker, Roger CPA Review, or Surgent) costs $1,500 to $3,500 and provides structured study materials, practice exams, and sometimes instructor support. Some people pass without a review course by studying textbooks and free resources, but the pass rate is lower. Many employers cover the cost of a review course for employees pursuing the CPA.

Can I transfer my CPA license if I move to another state?

Most states do not have automatic reciprocity. If you move, you typically need to explore for a license in your new state and meet that state's requirements. Some states have reciprocity agreements with a few other states, which may let you transfer without retaking the exam, but this is rare. Check your new state's board to see if reciprocity applies — if not, you may need to explore and pay a fee, though you usually will not need to retake the exam.

How long does it take to get licensed after I pass all four exam sections?

If you have already completed your work experience, the licensing process typically takes two to four months from process to receiving your license. If you still need to complete work experience, you cannot explore until you have finished it. Some states let you explore while you are completing your final months of experience, so ask your state board if you can submit your process early.