To become an auditor, you need a bachelor’s degree in accounting with 150 total semester hours of college coursework, a professional certification, and one to two years of supervised work experience. The certification depends on the kind of auditing you want to do: external auditors of public companies pursue the Certified Public Accountant license, internal auditors earn the Certified Internal Auditor credential, and IT auditors go after the Certified Information Systems Auditor designation. Each path has its own exam, experience rules, and ongoing requirements.
Choose the Path That Fits the Work
Decide early which kind of auditor you want to be, because the requirements diverge sharply after the bachelor’s degree.
If you plan to sign off on the financial statements of a publicly traded company, you need a CPA license. If you want to work inside an organization evaluating operations, risk, and controls, the CIA is the global standard. If you want to audit IT systems, cybersecurity controls, and digital governance, the CISA is the credential employers look for. Many auditors eventually hold more than one, but you start with the one that matches your first job.
Education Requirements
Every path starts with a bachelor’s degree, almost always in accounting or a close relative like finance. Your coursework should cover financial reporting, federal taxation, auditing methods, and internal controls. These classes teach you how to evaluate whether financial statements are accurate and how to spot irregularities during an examination.
A standard bachelor’s degree alone is not enough for CPA licensure in the vast majority of jurisdictions. Nearly every state board of accountancy requires 150 semester hours of college education, which is 30 hours beyond the typical 120-hour undergraduate degree.1NASBA. Substantial Equivalency Most candidates close that gap through a master’s program in accounting or by taking additional graduate courses in business law, data analytics, or professional ethics.
Credits from community colleges can count toward the 150-hour total, but accounting-specific coursework that state boards look at most closely is usually upper-division or graduate-level work. If you plan to combine credits from several schools, request transcripts from each one. Boards evaluate them individually, and transcripts generally need to go directly from the registrar to the board to count as official.
The CPA Exam
The CPA exam changed in 2024 under the CPA Evolution model, so older guides describe a structure that no longer exists.
What You Sit For
All candidates pass three Core sections: Auditing and Attestation, Financial Accounting and Reporting, and Taxation and Regulation. You then choose one Discipline section from three: Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning.2AICPA & CIMA. Navigating CPA Evolutions New Model for the CPA Exam Your Discipline choice signals specialization. Someone heading toward IT audit work might pick Information Systems and Controls; someone pointed at tax practice would likely pick Tax Compliance and Planning.
Once you pass your first section, you have a rolling 30-month window to pass the remaining three. That window resets each time you pass a section, which is a change from the old 18-month rule.3NASBA. NASBA Announces Historic Rule Amendment Following Record If a section’s credit expires, you retake it.
What It Costs
The exam fee is $262.64 per section, roughly $1,050 for all four. Your state board charges a one-time application fee of about $50 to $400 and may charge a separate registration fee per section. Some states require a background check, usually around $50. About 30 states also require a separate ethics exam before licensure; the AICPA’s version costs $250 for members and $320 for non-members. From application through licensure, total costs commonly land between $1,500 and $3,000.
Scheduling the Test
After your state board approves your application and fees, NASBA sends you a Notice to Schedule. That document is your ticket to book an appointment at a Prometric center.4NASBA. What Exactly Is a Notice to Schedule NTS The NTS has an expiration date set by your state board. Let it lapse and you reapply and pay again.
CIA and CISA at a Glance
The CPA is not the only credential in auditing. Two others serve people whose work sits inside the organization or inside its systems.
The Certified Internal Auditor credential, administered by The Institute of Internal Auditors, is the global standard for internal audit professionals. The exam has three parts covering internal audit fundamentals, audit engagements, and the internal audit function. You need a bachelor’s degree and two years of internal audit experience; a master’s degree brings the experience requirement down to one year.5The IIA. Become a Certified Internal Auditor CIA Annual renewal costs $30 for IIA members and $120 for non-members, plus continuing education credits each year.6The IIA. Internal Audit Certification Costs – IAP CIA CRMA Pricing
The CISA from ISACA targets professionals auditing IT systems, cybersecurity controls, and digital governance. The exam covers five domains: information system auditing processes, IT governance, systems acquisition and development, operations and business resilience, and protection of information assets.7ISACA. CISA Exam Content Outline You need five years of professional experience in information systems auditing, control, or security.8ISACA. Earn a CISA Certification The exam costs $575 for ISACA members and $760 for non-members,9ISACA. CISA Certification – Certified Information Systems Auditor and the annual maintenance fee is $45 for members and $85 for non-members.10ISACA. Maintain CISA Certification
Supervised Work Experience
Passing an exam proves you know the theory. The experience requirement proves you can apply it. For CPA licensure, most state boards require around 2,000 hours of supervised work, roughly one to two years of full-time employment. That work must happen under the direct oversight of a licensed CPA holding an active, unrestricted license.
The work has to be substantive. Filing paperwork and organizing documents will not count. You need to be testing internal controls, reconciling financial statements, evaluating audit evidence, and preparing workpapers. Your supervising CPA signs off on the specific nature and hours of the work you performed, and boards take the documentation seriously. Vague descriptions or missing hours lead to delays.
Remote supervision has become more common, but the standard has not changed. Your supervisor must review and evaluate your work on a routine and recurring basis and have genuine authority over your output.
Applying for Your License
Once you have met the education, exam, and experience requirements, you apply to your state board of accountancy for the license itself.
State boards typically require official transcripts from every college you attended, sent directly from each registrar. You will also need your supervisor’s signed verification of your experience, including dates, hours, and type of work. A valid government photo ID is standard, and many boards also require character reference letters.
Most states run a criminal background check. Convictions involving fraud, dishonesty, or financial crimes can disqualify you or delay approval. If you have anything on your record, contact your state board early rather than wait for a rejection letter. Misrepresenting information on the application can result in administrative fines and permanent denial, so full disclosure is the safer approach.
Initial licensing fees typically range from $50 to $400 and processing takes several weeks while the board verifies transcripts, exam scores, and experience. Incomplete applications can add months.
If You Studied Outside the United States
If you earned your degree abroad, your academic credentials have to be evaluated before you can sit for the CPA exam. NASBA International Evaluation Services handles this for most state boards. You submit documentation for each year of post-secondary education; a higher degree does not substitute for proof of earlier study. Documents not in English need certified translations from an American Translators Association member, your university, or your country’s ministry of education.11NASBA. Requirements – NASBA International Evaluation Services Transcripts and degree certificates must arrive directly from the issuing institution in a sealed envelope or through an approved electronic channel.
Continuing Education and Renewal
Keeping the license requires ongoing education. The AICPA standard calls for 120 hours of continuing professional education every three years.12AICPA & CIMA. CPE Requirements and Credits State rules can differ, with some boards setting annual minimums of 20 to 40 hours and many requiring a dedicated ethics course during each renewal cycle. Check your state board’s specific rules; falling behind on CPE is one of the most common reasons licenses lapse.
Qualifying activities include group programs, self-study courses, webinars, university classes, and authoring published articles on relevant topics. CPA exam prep courses and introductory accounting classes do not count. Most CPAs satisfy the requirement through employer-sponsored training and courses from NASBA-registered providers.
Renewal fees typically run $50 to $400 per cycle. Some states renew annually, others every two years. Missing a renewal deadline does not necessarily mean starting over, but reinstating a lapsed license usually involves back fees, additional CPE hours, and sometimes an appearance before the board.
Practicing Across State Lines
Auditors often serve clients in states where they are not licensed. The Uniform Accountancy Act, developed by NASBA and the AICPA, addresses this through a “practice privilege” framework adopted by most jurisdictions. If your home state’s requirements are considered substantially equivalent to the model standards (150 education hours, the CPA exam, and at least one year of experience), you can practice in other participating states without a separate license.1NASBA. Substantial Equivalency No notification or registration with the other state is required under most implementations.13NASBA. Uniform Accountancy Act 9th Edition
Two cautions apply. By practicing in another state, you automatically consent to that state board’s disciplinary authority. And if you perform attest services like audits or reviews across state lines, you must do so through a firm that holds a valid permit in that state. Solo practitioners get caught by the firm-permit requirement more often than by the individual rules.