How to Become a CPA: Education Paths, Experience, the Exam, Ethics and Licensure

A CPA is a license, not a degree and not an association membership. A state board of accountancy issues it after you meet that board's rules on education, examination and experience, and in many states ethics as well. The AICPA and NASBA describe the requirements as the "three Es" (education, exam, experience), with ethics a fourth E in some states.

This guide reflects what the AICPA, NASBA and several state boards published as of November 2026. Requirements are set jurisdiction by jurisdiction, and many boards changed them in 2025 and 2026, so treat any single summary, this one included, as a map and the board's current rule as the authority.

Who decides what you need?

Fifty-five boards of accountancy (the 50 states and five US territories) set their own eligibility and licensure requirements. The AICPA writes the exam and NASBA runs candidate services for the boards, but neither one licenses anyone. You apply to a board, and the board decides.

Two consequences follow:

• Where you apply matters. Education hours, experience length, who can verify experience, and the ethics requirement can all differ between two states.
• The state where you first license is not always the state where you practice. Mobility rules are moving toward an individual-based model, covered below.

For a state-by-state starting point, see the state hub. The board's own site is still the final word.

What education do you need?

The model law (the Uniform Accountancy Act, as revised in 2025) lists three pathways, and NASBA publishes them as follows:

A model law is not binding. Each jurisdiction has to enact it through legislation and rulemaking, and NASBA states that implementation dates vary. The AICPA describes the first two pathways as open to everyone and the third as one that many states are adopting.

State examples show how much the details vary:

• Pennsylvania offers three licensure pathways. A bachelor's degree or higher with 150 total semester credits needs 12 months and 1,600 hours of experience. A bachelor's degree or higher with fewer than 150 credits needs 24 months and 3,200 hours. A master's or other post-graduate degree needs 12 months and 1,600 hours. Every pathway requires at least 24 semester credits in accounting, auditing, business law, economics, technology, finance or tax, plus 12 more in accounting, auditing or tax.
• Massachusetts requires 150 semester hours including a bachelor's degree, plus defined accounting and business coursework or a qualifying graduate degree.
• New Jersey updated its education rules effective February 11, 2026, and its board accepts applications under a pathway of 120 semester hours and two years of experience.

The 150-hour rule and sitting for the exam

Under the traditional rule you need 150 semester hours for the license, which is 30 more than a typical bachelor's degree. Many boards let you sit for the exam sooner. Pennsylvania, for example, requires at least 120 semester credits to sit and the pathway's full requirements to be licensed. Other boards require more at the exam stage. The 150-hour rule entry explains the concept, and your board's page lists the exact hours at each stage.

If your degree is not in accounting, read how to become a CPA without an accounting degree, which walks through the course-count rules in detail.

How does the CPA Exam work?

The exam is a four-section, 16-hour assessment: three Core sections and one Discipline section of your choice.

• Core: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG).
• Discipline, pick one: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).

You need at least 75 on each section. Any discipline leads to the same license, and the one you pass does not limit later practice. Section content, format, scoring and retake rules are in the CPA Exam sections guide.

The procedure is the same in every state in outline: apply to the board (many boards process this through NASBA's systems), receive a Notice to Schedule, book each section, and test. The board decides the length of time passed sections stay valid. NASBA recommends 30 months, the AICPA reports that many states have adopted it, and some allow three years. The clock starts when you pass your first section, so plan the order of sections around it. The days between dates calculator is handy for counting days to a credit expiration.

What counts as qualifying experience?

Most boards want one to two years of work, depending on the pathway, and they decide what counts. Typical features, using Pennsylvania as the example:

• Experience may come from government, industry, academia or public practice.
• It must fall within the 60 months before the application date.
• An actively licensed CPA who worked with you verifies it, or NASBA's Experience Verification Service does.

Other states differ on whether the verifier must be a CPA, whether industry experience counts the same as public accounting, and how many hours make a year. Read the board's definition before you accept a job for the experience credit. Work in audit gives you exposure to the material that the AUD section tests, and what an auditor does describes that work.

What is the ethics requirement?

In some states a passing result on a professional ethics course or exam is a licensure condition. The AICPA offers an online self-study course, "Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course (For Licensure)," worth 9 CPE credits. For licensure the passing score is 90 percent or higher, and the version taken for CPE needs 70 percent. The AICPA warns that many states do not accept its course for the ethics requirement and tells candidates to ask the board which course it requires.

Pennsylvania shows how boards also use CPE at the licensing stage: initial applicants there need 80 CPE hours in the two years before applying, including 4 ethics credits.

The ethics content itself traces back to the AICPA Code of Professional Conduct, and it matters for independence questions in attest work. See independence and nonattest services.

How does the license get issued?

After the exam and the education, experience and any ethics steps, you submit the license application with proof: exam scores, verified experience and any state-specific documents. Fees differ by board. Pennsylvania's published figures are $65 for the initial license and $100 for the biennial renewal, which is one board's example and not a national price.

Some boards also set a deadline to apply for the license after you pass the last section. Ask your board for the number.

What happens after you are licensed?

You owe continuing professional education to keep the license. Hours, the reporting period and ethics requirements are set by the board. See CPE. Auditors on government engagements have an additional rule covered in the Yellow Book CPE requirement.

A firm that performs attest work has its own obligations on top of the individual license; see the peer review guide.

Practicing in another state

NASBA describes a change from a state-based mobility model to an "individual-based practice privilege," where eligibility turns on your own education, exam and experience instead of whether your home state is "substantially equivalent" to the other state. Each jurisdiction has to adopt it, so check CPAmobility.org and the board in the state where your client sits.

Illustrative timeline

These numbers are illustrative, not a board's rule. A graduate finishes a bachelor's degree in accounting with 120 semester hours and wants the 150-hour route. Taking 30 more credits (120 + 30 = 150) over two part-time semesters of 15 credits each reaches the total. The graduate sits for the exam after 120 hours, where the board allows it, while working in audit. After one year of verified experience on the 150-hour pathway, the graduate applies for the license. The same graduate in a state that has adopted the 120-hour pathway would stay at 120 hours and complete two years of experience instead.

Frequently asked questions

Does the AICPA or NASBA license CPAs?

No. State boards of accountancy issue licenses. The AICPA develops the exam and NASBA supports the boards with candidate services.

Do I need 150 hours to become a CPA?

Under the traditional pathway, yes. Under the graduate degree pathway you need the graduate degree, and under the 120-hour pathway you need 120 semester hours and more experience. Only states that have adopted a pathway offer it.

How long does it take to become a CPA?

It depends on your education start point, how fast you pass four sections, and your pathway's experience length. The credit window for passed sections is set by your board, so the minimum time is the education and experience your pathway requires and the maximum time is bounded by that window for the exam.

Do I have to take an ethics exam to get licensed?

Only if your state board requires one. Boards differ on whether they require an ethics course or exam and which provider's course counts, so ask the board before you buy a course.

Can I take the CPA Exam before I have 150 hours?

In many states, yes, with at least 120 hours. Some boards require more. The board's exam-eligibility page lists the number.

Can I work as an auditor before I am licensed?

Yes. Unlicensed staff do audit work under supervision, but only a licensed CPA can sign the report. See what is a CPA.

Sources

• AICPA & CIMA, Your road map to the CPA Exam and becoming a CPA, aicpa-cima.com
• AICPA & CIMA, Find answers to frequently asked questions about the CPA Exam, aicpa-cima.com
• AICPA & CIMA, Seven things to know about the new CPA Exam, aicpa-cima.com
• AICPA & CIMA, Professional Ethics: The AICPA's Comprehensive Course (For Licensure), aicpa-cima.com
• NASBA, New CPA Licensure Pathways and CPA Mobility, nasba.org
• NASBA, CPA Exam FAQ, nasba.org
• NASBA, New Jersey CPA licensing requirements, nasba.org
• NASBA, Massachusetts CPA licensing requirements, nasba.org
• Pennsylvania State Board of Accountancy, CPA Licensure Requirements Snapshot, pa.gov

AU-C references are to AICPA Professional Standards, paraphrased here; read the standard itself before relying on a requirement. This page is guidance, not professional advice. Report an error