What you need to do to become a CPA

Becoming a Certified Public Accountant (CPA) requires completing four separate steps: meeting education requirements, passing the Uniform CPA Exam, gaining work experience, and obtaining your license from your state's accounting board. The timeline typically spans three to five years, depending on your starting point and how quickly you complete each stage. Unlike a driver's license, a CPA license is not something you renew annually — you earn it once, then maintain it through continuing education and periodic renewal filings.

The path differs slightly by state, but the core requirements are set by the American Institute of CPAs (AICPA), which administers the exam and sets baseline standards. Your state's board of accountancy — not a federal agency — issues the actual license and sets specific rules for your state. This means you cannot get a CPA license from one central place; you must go through your state's board.

Key Takeaways

  • You must complete 150 semester hours of college education (typically a four-year degree plus one year of additional coursework) before you can sit for the CPA Exam.
  • The Uniform CPA Exam has four sections and costs between $900 and $1,000 total; you can take sections in any order and retake failed sections without retaking the whole exam.
  • After passing the exam, most states require 1 to 2 years of supervised work experience in accounting or auditing before you can receive your license.
  • Your state's board of accountancy handles licensing, not the AICPA, so requirements for work experience, continuing education, and renewal vary by state.
  • Once licensed, you must complete 40 to 80 hours of continuing education every two years (the amount varies by state) to keep your license active.

Meeting the 150-hour education requirement

Most states now require 150 semester hours of college coursework before you can sit for the CPA Exam. This is roughly equivalent to a four-year bachelor's degree (120 hours) plus one additional year of graduate or upper-level coursework. Some states still allow the old 120-hour requirement if you began your education before a certain date, but 150 hours is the current standard and is becoming universal.

The coursework must include specific subjects: accounting, auditing, taxation, business law, and ethics. Most universities offer a dedicated accounting degree that covers these areas. If your degree is in a different field, you can take accounting courses at a community college or university to fill the gaps, though this extends your timeline. You do not need a master's degree, but the extra year of coursework can come from a master's program, a bachelor's degree in accounting, or a combination of upper-level courses.

Before you sit for the exam, your state's board will verify that you have met the education requirement. You will need to submit official transcripts from every college you attended. Some boards do this verification automatically when you register for the exam; others require you to request it separately. Check your state board's website to see what documentation they need.

Registering for and taking the Uniform CPA Exam

The Uniform CPA Exam is administered by the AICPA through a testing service called Prometric. The exam has four sections: Auditing and Attestation, Business Environment and Concepts, Financial Accounting and Reporting, and Regulation. You can take the sections in any order and do not have to pass all four at once.

To register, you create an account on the AICPA's CPA Exam website, pay the exam fee (between $900 and $1,000 total for all four sections), and schedule your test dates at a Prometric testing center near you. Each section takes about four hours. Most people take one or two sections at a time, spacing them out over several months. You have 18 months from your first exam date to pass all four sections; if you do not, you must retake any failed sections within that window.

The exam is offered year-round at testing centers in most cities. You will need to bring a valid government-issued ID and meet Prometric's testing rules. If you fail a section, you can retake just that section without retaking the others. Most people pass all four sections within their first or second attempt, though this varies widely depending on study time and background.

Gaining work experience after passing the exam

After you pass all four sections of the CPA Exam, you are not yet licensed — you must complete a period of supervised work experience in accounting, auditing, tax preparation, or a related field. The length of this requirement varies by state: most require 1 to 2 years of full-time work, though some allow part-time work to count toward the requirement on a prorated basis.

The work must be supervised by a licensed CPA or, in some cases, another may have access to professional. Your employer does not have to be a large accounting firm; you can meet the requirement working in the accounting department of a corporation, a government agency, or a nonprofit. The key is that the work must be in accounting or auditing and must be documented by a supervising CPA who signs off on your experience hours.

Some states allow you to count work experience gained before you pass the exam, so you may be able to complete this requirement while you are still studying for or taking the exam. Check your state board's rules on this point, as it can shorten your overall timeline. You will need to submit a form signed by your supervisor confirming the dates and nature of your work when you explore for your license.

explore for your state CPA license

Once you have passed the exam and completed the work experience requirement, you explore for your CPA license through your state board of accountancy. Each state has its own board and its own process process. You can find your state board through the National Association of State Boards of Accountancy (NASBA) website.

The process typically requires official exam scores from the AICPA, official college transcripts, a work experience verification form signed by your supervising CPA, proof of your state residency or business address, and a fee (usually between $100 and $300). Some states also require a background check or a character and fitness review. Processing times vary from a few weeks to several months, depending on the state and how quickly you submit complete paperwork.

Once your process is approved, your state board issues your CPA license and assigns you a license number. You will receive a certificate or license document that you can display in your office. Your license is valid indefinitely, but you must renew it periodically (usually every one to three years) and complete continuing education hours to keep it active.

Continuing education and license renewal

After you receive your CPA license, you must complete continuing professional education (CPE) to maintain it. Most states require 40 to 80 hours of CPE every two years, though some require it annually or on a different schedule. The CPE must be in accounting, auditing, taxation, business law, ethics, or related subjects, and it must be from an approved provider.

CPE can be taken through online courses, in-person seminars, university classes, or self-study programs. Many accounting firms offer CPE to their employees. You can also purchase CPE courses from the AICPA, state CPA societies, or other approved vendors. You must keep records of your CPE completion (usually certificates of completion) and report your hours when you renew your license.

License renewal typically happens every one to three years, depending on your state. You pay a renewal fee (usually $50 to $200) and submit proof of your CPE hours. If you do not renew on time or do not meet the CPE requirement, your license becomes inactive or lapsed. You can reactivate a lapsed license by paying back fees and submitting proof of recent CPE, but it is simpler to renew on schedule.

How CPA requirements differ by state

While the AICPA sets the exam and baseline education standards, each state's board of accountancy sets its own specific rules. The differences are usually small but can affect your timeline or cost. For example, some states require 2 years of work experience while others require only 1 year. Some states allow you to count certain types of work (such as teaching accounting) toward the experience requirement; others do not.

A few states have slightly different education requirements or allow alternative paths for people with extensive work experience. Some states charge higher renewal fees or require more CPE hours than others. Before you start your education, check your state board's website to understand the specific requirements in your state. If you plan to move or work in multiple states, note that most states recognize CPA licenses from other states, though you may need to file paperwork to transfer your license.

Frequently Asked Questions

Can I take the CPA Exam before I finish my 150 hours of education?

No. You must complete all 150 semester hours of college coursework and have your education verified by your state board before you can register for the exam. Some states allow you to sit for the exam once you have completed 150 hours, even if your degree is not yet officially conferred, but you must have the coursework done and documented.

What happens if I fail a section of the CPA Exam?

You can retake just that section without retaking the others. You have 18 months from your first exam date to pass all four sections. If you do not pass all four within 18 months, the oldest passing section expires and you must retake it along with any other failed sections. Most testing centers allow you to schedule a retake within days or weeks.

Do I need a master's degree to become a CPA?

No. You need 150 semester hours of college coursework, which can come from a four-year bachelor's degree plus one year of additional courses. A master's degree is one way to get those extra hours, but you can also take upper-level undergraduate courses or a combination of courses from different schools. The degree itself does not have to say "accounting" on it.

Can I work as an accountant without a CPA license?

Yes. You can work as an accountant, bookkeeper, or tax preparer without a CPA license. However, you cannot call yourself a CPA, sign audit reports, or offer certain services that legally require a CPA license. A CPA license is required if you want to provide auditing services or sign off on financial statements for public companies.

How long does it take to become a CPA?

The timeline depends on your starting point. If you already have a bachelor's degree in accounting, you may need only a few months to complete additional coursework, then several months to study for and pass the exam, then one to two years of work experience. If you are starting from scratch, plan on four years for your degree, several months for exam preparation and testing, and one to two years of work experience — roughly five to seven years total.