No, AICPA membership is not required for a CPA license in any U.S. jurisdiction. The American Institute of Certified Public Accountants is a private professional association, and it does not issue, suspend, or revoke the legal right to practice as a CPA. Of roughly 653,000 actively licensed CPAs in the country, many never join and face no consequences for their license status or their ability to serve clients.1NASBA National Association of State Boards of Accountancy. How Many CPAs Are There
The AICPA says so itself. Its membership page confirms that it “does not administer CPA licenses” and that “each state board of accountancy has their own requirements for CPA licensure.”2AICPA & CIMA. Become an AICPA Member
Who Actually Licenses CPAs
Licensing authority sits with the individual state boards of accountancy, one in each of the 55 U.S. licensing jurisdictions: all 50 states, the District of Columbia, Guam, the U.S. Virgin Islands, the Commonwealth of the Northern Mariana Islands, and Puerto Rico.2AICPA & CIMA. Become an AICPA Member
The National Association of State Boards of Accountancy (NASBA) coordinates among those boards by processing exam applications, handling credential evaluations, and reporting scores. NASBA does not write the exam and does not make licensing decisions.3NASBA National Association of State Boards of Accountancy. CPA Exam The licensing power stays with the state board that governs where you intend to practice.
What Your State Actually Requires
State boards enforce what are commonly called the “three Es”: education, examination, and experience. The specifics vary by jurisdiction, but most states have adopted some version of the Uniform Accountancy Act (UAA), a model law jointly developed by NASBA and the AICPA.
Education
The traditional path is a bachelor’s degree or higher with at least 150 semester hours of college credit, including concentrated coursework in accounting and business. A growing number of states now also offer a 120-hour pathway: a bachelor’s degree with an accounting concentration, paired with additional work experience, in place of the extra 30 credit hours.4NASBA National Association of State Boards of Accountancy. NASBA and AICPA Publish Ninth Edition of the Uniform Accountancy Act
As of 2026, states including California, Ohio, Pennsylvania, Tennessee, Texas, New York, and Virginia have enacted or are implementing 120-hour pathways. Check your state board’s website for the exact rule where you plan to be licensed.
Examination
Every candidate must pass the Uniform CPA Examination. Under the “CPA Evolution” model, the exam has three core sections (Auditing and Attestation, Financial Accounting and Reporting, and Taxation and Regulation) plus one discipline section the candidate chooses from Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning.5AICPA & CIMA. Exploring the CPA Exam Disciplines You still sit for four sections total.
Experience
Most states require one to two years of work experience supervised by a licensed CPA. The 150-hour path generally calls for one year; the 120-hour path typically calls for two. The work must be substantive accounting experience, not simply employment at an accounting firm.
Ethics
Many state boards also require passing a separate ethics exam before or shortly after licensure. Some accept the AICPA’s Professional Ethics course; others require a state-specific exam. The AICPA’s own course page warns that “many states do not accept the AICPA course to meet the ethics requirement” and advises checking with your state board.6AICPA & CIMA. Professional Ethics – The American Institute of Certified Public Accountants Comprehensive Course for Licensure Taking the AICPA course when your state accepts it satisfies a state requirement; it does not make you an AICPA member.
Keeping Your License Active Without Joining
After you are licensed, your state board, not the AICPA, sets the rules for staying active. Most boards require around 80 to 120 hours of continuing professional education (CPE) over a two- or three-year reporting cycle, with some setting a minimum each year. The AICPA separately requires its members to complete 120 CPE hours per three-year period, but that obligation applies only to members.7AICPA & CIMA. CPE Requirements and Credits
Renewal fees vary. Most states charge roughly $50 to $200 on a biennial cycle. Missing the renewal deadline or failing to report CPE can push your license into inactive or lapsed status, which can block you from signing audit reports or using the CPA title with clients until you reinstate.
Practicing in Other States Without AICPA Membership
CPAs who need to serve clients in states where they are not licensed usually can, through “practice privilege” or “mobility” provisions, without obtaining a second license. Under the UAA’s substantial equivalency concept, a CPA whose home-state license meets baseline standards (a degree with 150 hours, passage of the CPA Exam, and at least one year of experience) can practice in another jurisdiction without a separate application.8NASBA National Association of State Boards of Accountancy. Substantial Equivalency
All 55 U.S. licensing jurisdictions currently have requirements substantially equivalent to the UAA.8NASBA National Association of State Boards of Accountancy. Substantial Equivalency Some jurisdictions still require notification or a fee before you start work there, so check the target state’s rules first. AICPA membership plays no role in mobility; the system runs on state boards and NASBA frameworks.
What Membership Gets You If You Join
CPAs who do join the AICPA pay for access to technical resources, federal advocacy, professional networking, and discounted continuing education, not for anything their license depends on. Membership is open to CPAs who hold a current and valid license (or who previously held one in good standing) and who agree to abide by the AICPA Code of Professional Conduct, which addresses integrity, objectivity, and independence in financial reporting.2AICPA & CIMA. Become an AICPA Member
Dues vary by membership tier and career stage, with different categories for regular members, international associates, and students. The membership year runs from August 1 through July 31, and initial dues are prorated based on when you join.2AICPA & CIMA. Become an AICPA Member
Joining does add a second layer of discipline on top of your state board’s oversight. AICPA sanctions, however, affect membership status only; they do not themselves revoke a CPA license, though a state board may open its own investigation based on the same conduct.
One Exception at the Firm Level: Peer Review
Individual membership stays optional, but CPA firms that perform audits, reviews, or other attest services sit in a different position. Most states require those firms to undergo periodic peer review as a condition of firm registration, and the AICPA Peer Review Program is the primary mechanism firms use to satisfy that requirement.
Peer reviews happen at least once every three years. An outside reviewer examines engagement files and internal quality-control procedures to confirm the work meets professional standards. A firm that fails its peer review or drops out of the program can face fines or lose authorization to perform attest work.
Even here, the firm’s partners do not need individual AICPA memberships for the firm to enroll. States provide administrative channels for non-member firms to participate. The requirement attaches to the services the firm offers, not to any individual’s association membership.