To check your CPA eligibility, measure your credentials against three requirements your state board of accountancy sets: education (typically 150 semester hours with an accounting and business concentration), the Uniform CPA Examination (a passing score of 75 on each of four sections), and work experience (usually one to two years under a licensed CPA). Every U.S. jurisdiction shares those three pillars, but the specifics differ, so your own board’s published rules are the only ones that decide whether you qualify.
Work through each pillar in order. If you clear education, you can apply to sit for the exam; if you pass the exam, experience and ethics finish the file. Checking eligibility is really checking each stage against the version of the rule your jurisdiction uses.
Check Your Education First
Nearly every state requires 150 semester hours of post-secondary education for full licensure. A standard bachelor’s degree covers roughly 120, so most candidates make up the gap with a master’s program, a dual major, or standalone graduate coursework. The extra 30 hours don’t all have to be in accounting; many boards accept credits in business, economics, or related fields to fill the balance.
Within the 150, boards want a concentration. A common breakdown is around 24 semester hours in accounting coursework and 24 in general business subjects like finance, economics, and business law, though the exact split differs by jurisdiction. Some boards demand more accounting depth; others are more flexible on business electives. Pull up your transcript and tag each course against your board’s categories. If you can’t match a class to a category your board recognizes, assume it won’t count until the evaluation says otherwise.
Can You Sit for the Exam Before 150 Hours?
Several states let you sit for the CPA exam with 120 semester hours and a bachelor’s degree, even though they require 150 for licensure. If your jurisdiction allows this, you can start testing while finishing a master’s program or additional credits, which spreads exam prep over a longer window. Confirm the rule in your state before building a timeline around it.
Does Your School’s Accreditation Count?
Your degree must come from an accredited institution, but which accreditation counts depends on the state and sometimes on the degree level. Some boards require accounting or business program accreditation from AACSB International or the Accreditation Council for Business Schools and Programs (ACBSP). Others accept any institution accredited by an agency recognized by the U.S. Department of Education or the Council for Higher Education Accreditation (CHEA). If your school’s status is unclear, contact your state board before assuming the credits will transfer.
Check the Exam Requirements
Since January 2024, the CPA exam has used a structure AICPA and NASBA call “CPA Evolution.” You take three core sections — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG) — plus one discipline section of your choice: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).1California Society of CPAs. CPA Evolution
Each section is scored 0 to 99, and you need 75 to pass.2AICPA & CIMA. Learn More About CPA Exam Scoring and Pass Rates Cumulative pass rates hover around 50% for most sections, so plan on serious preparation rather than treating the number 75 as a low bar.
The 30-Month Credit Window
Once you pass your first section, a clock starts. NASBA’s model rule gives you a rolling 30-month window to pass the remaining three. If you don’t finish in time, your earliest passed section expires and you have to retake it. The 30 months runs from the score release date of your first passed section, not the date you sat for it.3NASBA National Association of State Boards of Accountancy. NASBA Announces Historic Rule Amendment Following Record Exposure Draft Response Not every state has adopted the 30-month window; some still use 18 months. Confirm your jurisdiction’s rule before building a study timeline.
Fees
The exam section fee is currently $262.64 per section, roughly $1,050 for all four. The initial application fee to your state board adds another $100 to $200 depending on the jurisdiction. Retakes mean paying the section fee again, plus any re-examination application fees your board charges. Guam and international testing locations carry additional administration fees.
Check the Work Experience Rule
Passing the exam alone doesn’t get you a license. Most states require one to two years of full-time accounting work under the direct supervision of a licensed CPA.4NASBA National Association of State Boards of Accountancy. How to Get Licensed What qualifies varies more than people expect. Some boards insist on public accounting that includes audit or attestation work. Others accept government accounting, corporate finance roles, or university teaching.
Some jurisdictions allow part-time work to count, as long as total hours add up to the equivalent of the required full-time period. Your supervising CPA will submit a formal verification confirming the nature of your duties and how long you worked. Boards do follow up on vague or incomplete verifications, so a casual sign-off from a supervisor who barely remembers your work can stall the file.
Check the Ethics, Residency, and Status Rules
About two-thirds of U.S. jurisdictions require a professional ethics exam before issuing a license. The most common version is the AICPA’s Professional Ethics course, which requires 90% or higher for licensure candidates.5AICPA & CIMA. Professional Ethics: The American Institute of Certified Public Accountants Comprehensive Course (For Licensure) That’s a high bar for a self-study exam. Some states require a state-specific ethics course instead of, or in addition to, the AICPA version.
Some jurisdictions require a Social Security number to apply, which effectively limits eligibility to U.S. citizens, permanent residents, and certain visa holders. A handful also impose residency rules, meaning you need to live or work in the state to apply for its license. These rules have loosened over the past two decades, and many boards now accept out-of-state and international candidates. Verify this early; discovering a residency barrier after paying for a transcript evaluation is an expensive surprise.
If You Already Hold a License in Another State
Most jurisdictions recognize CPA licenses from other states under “substantial equivalency.” All 55 U.S. accountancy board jurisdictions currently qualify, so a CPA licensed in one state can generally practice in another without a second license.6NASBA National Association of State Boards of Accountancy. Substantial Equivalency Some states require notification or a fee before practicing under the privilege; others require nothing. Your home-state license must stay in good standing; if it lapses or faces discipline, the practice privilege disappears immediately everywhere else.
Run the Check Step by Step
Find Your State Board
Start at NASBA, which maintains contact information and links for all 55 jurisdiction boards.7NASBA National Association of State Boards of Accountancy. Boards of Accountancy Your board’s site publishes its exact education, experience, and ethics requirements. Don’t rely on third-party summaries; boards update their rules periodically, and a change from last year may not appear in older guides.
Request an Advisory Evaluation Before You Apply
Pull official transcripts from every college or university you attended, sent directly from the registrar to the evaluating body. Before paying for the full application, check whether your board offers a preliminary advisory evaluation. You list your courses and get a tentative determination of whether your credits match the required categories. Running this first can catch deficiencies — a missing business law class, a few short accounting hours — while you still have time to fix them.
Submit the Application
Most candidates apply through NASBA’s CPA Portal, which handles exam applications for the majority of jurisdictions.8NASBA National Association of State Boards of Accountancy. CPA Portal Some states use their own systems. The portal lets you submit the application, track status, retrieve scores, and reprint your Notice to Schedule, the authorization you need to book exam appointments. Keep copies of every receipt and confirmation email.
Expect About Six Weeks
Credential evaluations typically take about six weeks once the evaluating body has every required document.9NASBA National Association of State Boards of Accountancy. Frequently Asked Questions (FAQ) – NASBA International Evaluation Services That can stretch during peak application periods after spring and winter graduations. The clock doesn’t start until every transcript is in. A single missing transcript from a community college you attended for one semester will hold up the entire evaluation.
If You Studied Outside the United States
If you earned your degree abroad, you’ll need a credential evaluation to convert your transcripts into U.S.-equivalent terms. NASBA’s International Evaluation Services (NIES) is the designated service. You apply online — there is no paper application — and submit official transcripts and degree certificates directly from your institution, either electronically or in sealed envelopes by mail.10NASBA National Association of State Boards of Accountancy. Requirements – NASBA International Evaluation Services
All non-English documents require certified English translations prepared by a member of the American Translators Association, the issuing university, or the education ministry of the document’s country of origin. Translations from private providers outside the United States are not accepted. NIES may also request official syllabi or course descriptions for your accounting and business coursework. If you cannot obtain official documents from your institution, NIES offers an Education Verification alternative where you submit copies for authenticity confirmation, with an additional fee.10NASBA National Association of State Boards of Accountancy. Requirements – NASBA International Evaluation Services
Once the evaluation lands, you’re back on the same path as a domestic candidate: match the result against your chosen state board’s requirements, apply, and sit for the exam.