AT A GLANCE
To become a certified public accountant (CPA), you typically complete college accounting coursework, pass the 4-part CPA Exam, gain supervised experience, and apply through your state board.
- Education: Many states require up to 150 semester credit hours for licensure, although exam eligibility can begin at 120 hours in some states.
- Exam: You pass 3 Core sections and 1 Discipline section under the current CPA Exam structure.
- Experience: A common requirement is 1 year of accounting work verified by a licensed CPA, but the exact rule varies.
- Timing and cost: Plan for roughly 2 to 6 years and several thousand dollars, depending on your degree path, exam preparation, fees, and state.
Your state board sets the final education, experience, ethics, application, and renewal rules, so re-check its requirements before spending money or submitting documents.
How do you become a CPA: the 7-step path?
The certified public accountant career path has 7 main stages, from choosing a state and completing education to passing the exam and maintaining your license. You can often complete some stages in a different order, but your state board must approve your eligibility.
- Choose the state or territory where you plan to seek licensure.
- Complete the required degree and accounting or business credits.
- Apply for CPA Exam eligibility through the relevant state authority.
- Pass the 3 Core CPA Exam sections and 1 Discipline section.
- Complete the required supervised accounting work experience.
- Finish ethics, background checks, fingerprints, and other state requirements.
- Submit your license application, then meet continuing professional education requirements after approval.
Keep official transcripts, exam notices, score reports, employment verification, and application receipts in one file. Missing documentation can delay a license even after you pass the exam.
How do you check your state’s CPA licensure requirements?
You check your state’s board of accountancy before selecting courses or registering for the exam. Requirements differ in credit totals, course subjects, experience, ethics, residency, application fees, and the time allowed to pass exam sections.
| Requirement | What to check | 2026 example | Why it matters |
|---|---|---|---|
| Education | Total and subject-specific credits | California lists 150 semester units | Courses may not count if they lack the required subject level |
| Exam eligibility | Minimum credits before testing | Florida lists 120 semester hours | You may test before reaching the full license total |
| Experience | Length, duties, and supervisor credentials | Florida lists 1 year, or at least 2,000 hours | Unverified duties may not qualify |
| Application | Fees, transcripts, fingerprints, and identification | California requires a criminal background check | Incomplete records can hold up approval |
The California Society of CPAs reports that California requires a bachelor’s degree or higher, 150 semester units, specified accounting and business coursework, at least 12 months of general accounting experience, and a background check, based on requirements checked in June 2026. Florida’s requirements are published by the Florida Institute of CPAs and the Florida Department of Business and Professional Regulation, with separate thresholds for exam eligibility and licensure.
What is the difference between exam eligibility and full CPA licensure?
Exam eligibility lets you sit for the CPA Exam, while full licensure lets you use the CPA credential under your state’s rules. Florida, for example, states that candidates can sit for the exam with 120 semester hours but need 150 semester hours to apply for the license, based on information checked in June 2026.
Do not assume passing all 4 sections automatically grants a license. You still may need additional credits, experience, ethics coursework, fingerprints, official transcripts, and a separate license application.
How do you complete the CPA education requirements?
You complete the education requirement through an accredited college or university, usually by earning a bachelor’s degree plus additional accounting, business, and ethics coursework. Review how higher education accreditation works before enrolling, especially if you are comparing online programs.
- Choose a degree or post-baccalaureate program that offers the subjects your state board requires.
- Compare your transcript with the state’s course-by-course credit list.
- Ask the board or its approved evaluator whether transfer, international, online, and community college credits qualify.
- Order official transcripts early because boards generally require documents sent directly by the institution.
What degree and accounting credits do you need?
You do not always need an accounting degree title, but you usually need a bachelor’s degree and a prescribed number of accounting and business credits. California’s published example includes 24 semester units of accounting subjects, 24 semester units of business-related subjects, 20 semester units of accounting study, and 10 semester units of ethics study, as checked in June 2026.
Read each course description against your board’s categories rather than relying on a course title. Your accounting degree milestones should include financial accounting, auditing, taxation, cost or managerial accounting, business law, economics, finance, and information systems where your state requires them.
Why does the 150-credit-hour rule matter?
The 150-credit-hour rule gives a state enough education evidence before issuing a license, but it does not mean you must complete a second bachelor’s degree. You can reach the total through a master’s degree, accounting graduate certificate, extra undergraduate courses, or qualifying community college classes.
Before paying tuition, request a written review of your existing credits. A low-cost course that does not fit the board’s subject or level requirement will not solve a credit shortage.
How do you convert quarter credits to semester credits?
Multiply quarter credits by two-thirds to estimate semester credits. For example, 4 quarter credits equal approximately 2.67 semester credits under the conversion published by the California Society of CPAs, checked in June 2026.
Confirm the conversion with your state board because an evaluator may apply a specific transcript method. Keep the original quarter-hour totals and the converted calculation with your academic records.
How do you apply for and pass the CPA Exam?
You apply through your state board or its designated processing agency, receive a Notice to Schedule (NTS), select exam sections, and schedule testing with the authorized test provider. The exam uses multiple-choice questions and task-based simulations that test accounting knowledge and professional judgment.
- Submit the exam application, official transcripts, identification, and required fee.
- Wait for the eligibility decision and NTS before scheduling a section.
- Choose an exam order that matches your coursework, work schedule, and NTS validity period.
- Study with current content, practice simulations, and timed mock exams.
- Track score release dates, retake rules, and the deadline for passing all 4 sections.
How do you submit the exam application and receive your NTS?
You submit an exam application to the state authority, pay its nonrefundable fee, and arrange for official transcripts. After approval, the National Association of State Boards of Accountancy (NASBA) or another designated agency issues the NTS, which authorizes you to schedule selected sections during a stated period.
Check every name, date, and credit total before submitting. A transcript mismatch can require a new evaluation or delay your NTS.
Which CPA Exam sections should you choose?
The CPA Exam has 3 Core sections, Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG), plus 3 Discipline choices, Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP). You pass the 3 Core sections and choose 1 Discipline section, according to the Florida Institute of CPAs information checked in June 2026.
Choose a Discipline that fits your coursework and intended work, but remember that all 3 Core sections remain required. Review the current exam blueprint before purchasing preparation materials because tested content and administrative rules can change.
How do you schedule, prepare for, and pass each section?
Schedule sections with enough time for consistent study, often 8 to 12 weeks per section for a student working part time or full time. Use a weekly plan with content review, question practice, task-based simulations, and a final mock exam.
Do not schedule based only on a preferred date. Check your NTS expiration date, testing appointment availability, score release calendar, and the state’s time limit for passing all sections.
How do you fulfill the CPA work experience requirement?
You fulfill the experience requirement by completing qualifying accounting work under the supervision or verification of a licensed CPA. Duties may include audit, tax, financial reporting, compilation, management advisory, financial advisory, consulting, or other accounting-related services, depending on state rules.
- Confirm that your employer, supervisor, job title, and duties meet your board’s definition.
- Track dates, hours, projects, and the percentage of your work involving qualifying services.
- Ask the verifying CPA to complete the required form while your records are current.
- Keep pay records or employment evidence in case the board requests supporting documentation.
Florida’s published rule lists 1 year and at least 2,000 hours of acceptable experience verified by a licensed CPA, based on information checked in June 2026. Other states may require a different period, broader supervision, or public-practice experience.
What ethics and other state requirements must you complete?
You complete the ethics and administrative requirements listed by your state board, which can include an ethics course or exam, background check, fingerprints, identification number, residency evidence, and a regulatory review course.
- Check whether an ethics requirement applies before the first license or at renewal.
- Complete fingerprints through the approved process rather than using an unapproved vendor.
- Disclose criminal, disciplinary, or professional history accurately and provide requested explanations.
- Confirm whether your Social Security number or Individual Taxpayer Identification Number is required.
California states that it stopped requiring the PETH ethics exam for initial license issuance on July 1, 2024, but requires a board-approved regulatory review course for the first renewal, according to information checked in June 2026. This example shows why you should verify rules with your own board rather than copy another state’s checklist.
How do you apply for your CPA license?
You apply for the license after meeting your state’s education, exam, experience, ethics, and documentation requirements. Submit the application, official transcripts, experience verification, identification records, background-check materials, and fee exactly as the board requests.
- Download the current initial license application from your state board.
- Match every requirement with a document before sending the application.
- Ask employers, supervisors, and universities to send third-party documents directly when required.
- Pay the application fee and save the confirmation number.
- Respond promptly to deficiency notices and keep copies of all correspondence.
Do not advertise yourself as a CPA or perform work restricted to licensees before the board confirms your license status. Use the board’s license lookup to verify approval and renewal dates.
What do CPA costs and timelines look like?
CPA costs commonly total several thousand dollars when tuition, transcript evaluations, application fees, exam fees, review materials, and licensing charges are combined. The estimate below is a planning range rather than a guaranteed price, and fees were checked against the cited state examples in June 2026.
| Cost or stage | Typical planning range | Timing estimate | What changes the figure |
|---|---|---|---|
| Extra college credits | $500 to $8,000+ | 1 semester to 2 years | Institution, residency, and number of missing credits |
| Exam applications and sections | $1,000 to $1,800 | 6 to 18 months | State fees, testing fees, and retakes |
| Exam preparation | $500 to $4,000+ | 3 to 12 months | Self-study, course format, and provider |
| License application | $50 to $500+ | 1 to 4 months | State application, fingerprint, and background-check fees |
| Full pathway | $2,000 to $15,000+ | 2 to 6 years | Existing credits, work schedule, exam attempts, and state rules |
Florida lists a $50 nonrefundable fee for its exam application and a $50 nonrefundable license application fee, while California has different application and processing requirements, based on state information checked in June 2026. Treat all fee figures as changeable and confirm them immediately before applying.
How do you maintain your CPA license after certification?
You maintain an active CPA license by completing continuing professional education (CPE), paying renewal fees, meeting ethics requirements, and reporting compliance by the deadline. The number and subject mix of CPE hours vary by state and license status.
- Record each course title, provider, date, credit value, and certificate.
- Complete required ethics or regulatory courses within the correct renewal cycle.
- Check whether self-study, teaching, carryover credits, and inactive status have special rules.
- Renew before the deadline and retain records for the period required by your board.
Working in accounting does not automatically keep a license active. A missed renewal or incomplete CPE report can lead to late fees, inactive status, or reinstatement requirements.
What are the most common questions about becoming a CPA?
- Can you become a CPA without an accounting degree? Yes, in some states, if you complete the required bachelor’s degree, accounting credits, business credits, total semester hours, exam, experience, and other conditions. A nonaccounting major may need a post-baccalaureate accounting program.
- How long does it take to become a CPA? Many candidates take 2 to 6 years from starting college or completing missing credits to receiving a license. The timeline depends on your existing education, course availability, exam progress, work experience, and board processing time.
- Can you take the CPA Exam before completing 150 credit hours? Often, yes. Florida states that candidates can sit for the exam with 120 semester hours but need 150 semester hours for licensure, based on information checked in June 2026. Your state may set a different threshold.
- How can you pay for additional CPA education? Compare employer tuition assistance, school scholarships, installment plans, and low-cost accredited courses before borrowing. A practical guide to funding online education without overborrowing can help you compare the total cost rather than focusing only on the per-course price.