To earn CPA certification, you need a bachelor’s degree with accounting coursework, enough additional college credit or work experience to meet your state’s licensure pathway, a passing score on all four sections of the Uniform CPA Examination, supervised experience under a licensed CPA, and a passing score on the AICPA ethics exam. The CPA certification requirements are set by each state’s board of accountancy within a national framework coordinated by NASBA and the AICPA, so the specifics vary somewhat by jurisdiction while the overall structure is consistent across the country.
Here is what each piece involves.
Education
Every state requires at least a bachelor’s degree with a concentration in accounting. Required subjects usually include auditing, financial accounting, taxation, business law, and professional ethics, though the exact course mix varies by jurisdiction. Beyond that baseline, candidates now have two pathways.
The 150-Hour Pathway
Since 2015, all U.S. states and territories have required 150 semester hours of college credit for CPA licensure. That is roughly 30 hours beyond a standard four-year bachelor’s degree, and most candidates satisfy it through a master’s program, a double major, or additional undergraduate coursework.
The 120-Hour Pathway
In May 2025, the AICPA and NASBA approved model legislation creating a third route to licensure: a bachelor’s degree in accounting (120 semester hours) plus two years of professional experience, rather than the extra 30 credit hours.1NASBA. New CPA Licensure Pathways and CPA Mobility The tradeoff is straightforward: skip the additional college credits, but spend an extra year working under supervision before you can get licensed. Individual states must adopt this model law before it takes effect in their jurisdiction, so check with your state board to see whether the 120-hour option is available where you plan to be licensed.
If You Studied Outside the United States
If you earned your degree outside the U.S., your transcripts will need a credential evaluation before any state board will accept them. NASBA’s International Evaluation Services (NIES) is the most commonly used agency for this. NIES contacts your educational institution directly to verify your credentials, and if those credentials cannot be verified, the evaluation will not proceed.2NASBA National Association of State Boards of Accountancy. Policies – NASBA International Evaluation Services Build in extra time for this step, particularly if your institution is slow to respond.
The Uniform CPA Examination
The exam has four sections totaling 16 hours of testing, administered in a proctored, computer-based environment at Prometric testing centers.3NASBA National Association of State Boards of Accountancy. What is the Uniform CPA Examination Each section is four hours.
Three Core Sections, Plus One Discipline
Every candidate takes the same three core sections:
- Auditing and Attestation (AUD): audit procedures, professional responsibilities, and evaluating internal controls.
- Financial Accounting and Reporting (FAR): U.S. GAAP, government accounting, and nonprofit reporting.
- Taxation and Regulation (REG): federal taxation for individuals and entities, business law, and ethics.
You then choose one discipline section:4AICPA & CIMA. Everything You Need to Know About the CPA Exam
- Business Analysis and Reporting (BAR): technical accounting, data analytics, and state and local government reporting.
- Information Systems and Controls (ISC): data security, IT governance, and system audit engagements.
- Tax Compliance and Planning (TCP): individual and entity tax strategy, property transactions, and personal financial planning.
Scoring
You need a minimum score of 75 on each section to pass. The score is a weighted combination of multiple-choice questions and task-based simulations, split 50/50 for most sections. ISC is the exception, weighted 60% multiple-choice and 40% simulations.5AICPA & CIMA. Learn More About CPA Exam Scoring and Pass Rates
Scheduling and the 30-Month Window
The exam uses continuous testing, so you can schedule any section year-round rather than wait for specific windows. If you fail a section, you can retake it as soon as you receive your score and obtain a new scheduling notice, with no mandatory waiting period.
Once you pass your first section, a rolling 30-month clock starts. You must pass the remaining three sections before that window closes, or your earliest passing score expires and you will have to retake that section. All 55 U.S. jurisdictions have adopted this 30-month rule, which replaced the old 18-month window in 2023.6NASBA National Association of State Boards of Accountancy. NASBA Announces Historic Rule Amendment Following Record Exposure Draft Response The clock runs from the date your first passing score is released, not the date you sat for the exam.
What the Exam Costs
Budget roughly $2,000 to $3,000 in total exam-related fees. The main components are a one-time application fee (typically $50 to $400, depending on your state), a uniform exam fee of about $263 per section charged by NASBA and Prometric, and a state registration fee that ranges from nothing to about $100 per section. Some states charge a small re-examination fee if you need to retake a section. These figures do not include review courses, which most candidates treat as essential.
Supervised Work Experience
Passing the exam alone will not get you licensed. Every state requires a period of supervised work experience, and the amount depends on your educational pathway. Candidates who completed 150 semester hours generally need one year of experience; those using the 120-hour pathway need two years.1NASBA. New CPA Licensure Pathways and CPA Mobility
The work must be performed under the supervision of a CPA who holds a current, active, unrestricted license. Qualifying tasks include auditing, tax preparation, financial advisory work, management consulting, and compilation services. Most states accept experience gained in public accounting firms, private industry, government, and nonprofit organizations, though a few restrict certain categories. If you want full attest authority to sign audit reports, some states require a minimum number of hours specifically in attest services on top of the general experience threshold. Your supervisor will sign verification forms documenting the duties you performed and the hours you accumulated.
The AICPA Ethics Exam
Most states require candidates to pass the AICPA’s Professional Ethics course and exam before receiving their license. The course covers the AICPA Code of Professional Conduct, independence rules, IRS penalty provisions, and Treasury Department Circular No. 230. It is open-book, self-study, and administered online. For initial licensure, the passing score is 90%.7AICPA & CIMA. Professional Ethics: The American Institute of Certified Public Accountants Comprehensive Course (For Licensure) The open-book format and the quality of the study materials make it manageable for anyone who has already cleared the CPA exam itself.
Applying for the License
Once you have met the education, exam, experience, and ethics requirements, the final step is submitting a formal application to your state board of accountancy. Most boards accept applications through an online portal or through NASBA’s centralized licensing service. The licensing fee generally runs between $100 and $300, separate from the exam fees.
Processing times vary, but four to eight weeks from submission to approval is a reasonable expectation for a complete application. Boards flag applications missing transcripts, experience verification forms, or exam score transfers, and each missing document can add weeks. Once approved, you receive an official license number and can legally use the CPA designation.
Keeping the License Active
CPA licenses must be renewed every two years in most states. The standard renewal requirement is 80 hours of continuing professional education (CPE) per two-year cycle, with a minimum of 20 hours in any single year.8California Board of Accountancy. Continuing Education Quick Reference Guide At least four of those hours must cover ethics. If you perform audit work, expect additional requirements for hours specifically in accounting and auditing topics. CPE credits can be earned through seminars, webinars, self-study courses, and certain graduate-level classes. Biennial renewal fees generally range from $40 to $140 depending on the state.
Falling behind on CPE is not treated lightly. Late fees and fines typically come first, followed by license suspension for continued noncompliance. In some jurisdictions, three consecutive years of noncompliance can lead to revocation of your certificate. Reinstatement after suspension usually involves completing the missing CPE hours, paying penalties, and sometimes appearing before the board.
If you stop practicing, most states allow you to convert your license to inactive or retired status at your next renewal. That exempts you from CPE requirements, but you cannot perform accounting services, sign audit reports, or hold yourself out as a practicing CPA while in that status. Converting back to active status later requires completing the full CPE requirement for the most recent cycle.
Practicing in Another State
A CPA licensed in one state can usually practice in most other states without obtaining a second license, under the Uniform Accountancy Act’s substantial equivalency provisions. This applies to both in-person and virtual services.9AICPA & CIMA. Protecting CPA Mobility To qualify, your home state’s requirements must be substantially equivalent to the model standards: 150 semester hours, passage of the CPA exam, and at least one year of experience. Forty-nine states, the District of Columbia, Puerto Rico, the U.S. Virgin Islands, and Guam recognize this framework.10NASBA National Association of State Boards of Accountancy. Substantial Equivalency Some jurisdictions still require you to notify their board or pay a fee before practicing, so confirm with the specific state board before taking on an engagement across state lines.