What you need to do to become a CPA

A CPA (Certified Public Accountant) license requires four separate steps: meeting education requirements, passing the CPA Exam, gaining work experience, and explore for your state license. The entire process typically takes three to five years from start to finish. You cannot skip any step or do them out of order — your state's accounting board will not issue a license until all four are complete.

The path is the same in every state, but the specific rules about timing, work experience, and exam registration vary by state. Your state's accounting board (sometimes called the State Board of Accountancy) is the only body that can issue your license, and they are the source of truth for your particular situation.

Key Takeaways

  • You must complete 150 college credit hours (usually a bachelor's degree plus one year of additional coursework) before you can sit for the CPA Exam.
  • The CPA Exam has four sections and costs around $900 to $1,000 total; you can take the sections in any order and retake failed sections.
  • After passing the exam, you must work under a licensed CPA for one to two years (the requirement varies by state) before your state will issue your license.
  • Your state accounting board sets the final rules for your license, so you must check their website or call them directly to confirm requirements for your state.

Step 1: Complete 150 college credit hours with the right accounting courses

Most states require 150 semester credit hours of college coursework before you can sit for the CPA Exam. This is typically a four-year bachelor's degree (120 credit hours) plus one additional year of coursework (30 credit hours). Some schools offer a five-year combined bachelor's and master's program that meets this requirement in one enrollment.

Your coursework must include specific accounting and business classes. Most programs require courses in financial accounting, managerial accounting, auditing, taxation, and accounting information systems. You will also need courses in business law, economics, and other business subjects. A degree in accounting, finance, or a related field usually covers these automatically, but if you are changing fields, you may need to take additional courses beyond the 150 hours.

Check your state's accounting board website to see the exact course requirements for your state — they are usually listed under "CPA requirements" or "education requirements." Some states are stricter than others about which courses count toward the 150 hours.

Step 2: Register for and pass the CPA Exam

The CPA Exam is a computer-based test administered by the National Association of State Boards of Accountancy (NASBA). The exam has four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). You must pass all four sections, but you can take them in any order and at your own pace.

To register, you will create an account on the NASBA website (nasba.org) and request a Notice to Schedule from your state accounting board. This notice confirms that you meet the education requirements and are cleared to sit for the exam. Once you have it, you can schedule exam dates through Prometric, the testing company that runs the CPA Exam. Each section costs around $225 to $250, so the total cost is roughly $900 to $1,000 for all four sections.

You have 18 months from the date you pass your first section to pass all four sections. If you do not pass all four within 18 months, the oldest passing score expires and you must retake that section. Many people take one or two sections at a time and study for several months between attempts.

Step 3: Gain work experience under a licensed CPA

After you pass all four sections of the CPA Exam, you must work in a role that involves accounting or auditing under the supervision of a licensed CPA. The length of this requirement varies by state: most states require one to two years of full-time experience, though a few require less and some require more. Part-time work counts, but it takes longer — 2,000 hours of work typically equals one year of full-time experience.

Your supervising CPA must sign off on your work experience when you explore for your license. They are confirming that you actually performed accounting or auditing work and that they oversaw your work. This is why you cannot straightforward work in any accounting department — your employer must have a licensed CPA who can verify your experience.

You can start this work experience before you pass all four exam sections, but your state will not issue your license until you have both passed the exam and completed the required work hours. Some people begin working in an accounting role while still studying for the exam, so they finish the work requirement around the same time they pass the final section.

Step 4: explore for your CPA license through your state accounting board

Once you have passed all four exam sections and completed your work experience, you submit a license process to your state's accounting board. You will need to provide proof of your education (college transcripts), proof that you passed the CPA Exam (NASBA will send this to your state automatically), and a signed verification of your work experience from your supervising CPA.

The process fee varies by state but is typically $100 to $300. Processing time also varies — some states issue licenses within a few weeks, while others take two to three months. Your state accounting board will tell you the timeline when you submit your process.

Once your license is issued, you will receive a license number and certificate. You can then use the CPA title and sign off on financial statements and audit reports. Your license must be renewed every one to three years (depending on your state), and renewal usually requires paying a fee and completing continuing education hours.

Understanding the timeline and cost

The entire process from starting college to holding a CPA license typically takes three to five years. If you already have a bachelor's degree in another field, you can complete the additional 30 credit hours in one year, then spend one to two years studying for and passing the exam, then one to two years gaining work experience — totaling three to five years from that point.

The direct costs are roughly $900 to $1,000 for the CPA Exam itself, plus college tuition for the 150 credit hours (which varies widely depending on whether you attend a public or private school). Most people also spend money on exam review courses, which range from $500 to $3,000 depending on the provider and format.

What happens if you fail an exam section

If you do not pass a section on your first attempt, you can retake it as many times as you need. There is no limit on the number of attempts, but each attempt costs another $225 to $250. Most people who fail a section retake it within one to three months after studying the material again.

Remember that you have 18 months from your first passing score to pass all four sections. If you pass one section but do not pass the other three within 18 months, that first passing score expires and you must retake it along with the others. Planning your exam schedule and study time carefully helps you avoid this situation.

Frequently Asked Questions

Can I get a CPA license without a bachelor's degree?

No. Every state requires 150 college credit hours, which is typically a bachelor's degree plus one year of additional coursework. You must complete this education before you can sit for the CPA Exam. Some states allow you to count certain work experience toward the credit hour requirement, but this is rare and you should check your state's rules.

Do I have to work as an accountant before I can sit for the CPA Exam?

No. You only need to complete the 150 college credit hours. Work experience is required after you pass the exam and before your state issues your license, not before you sit for the exam. Many people study for and pass the exam while still in school or before finding an accounting job.

What if my state has different requirements than another state?

Each state sets its own CPA rules, so requirements do vary. Your state accounting board's website has the exact rules for your state. If you plan to move or work in another state later, you may be able to transfer your license through reciprocity, but this depends on the states involved and you should ask your current state board about it.

How much does it cost to become a CPA?

The CPA Exam itself costs around $900 to $1,000. College tuition for 150 credit hours varies widely — anywhere from $15,000 to $100,000 or more depending on whether you attend a public or private school. Exam review courses add another $500 to $3,000. Total costs typically range from $20,000 to $120,000 depending on your school and study materials.

Can I use the CPA title before my license is officially issued?

No. You can only call yourself a CPA after your state accounting board has issued your license. Using the title before that is illegal in most states. Once you pass the exam but before your license is issued, you may see yourself referred to as a "CPA candidate" or "CPA exam passer," but you cannot use the CPA designation yourself.