CPA Exam and License Requirements
CPA Exam Requirements by State
To take the CPA Exam, you must be found eligible by 1 of the 55 U.S. jurisdictions, which include the 50 states and 5 U.S. territories. Each jurisdiction has its own Board of Accountancy (or equivalent regulatory body) that establishes the requirements for eligibility and application to sit for all 4 CPA Exam sections in that jurisdiction, as well as licensure requirements, so details such as education, residency, ethics, and work experience can vary.
State CPA Requirements
Select a jurisdiction below to view its CPA requirements:
State Selection for International Candidates
The CPA designation is one of the most recognized accounting credentials worldwide, offering international candidates opportunities for career advancement, higher earning potential, and professional recognition in the U.S. accounting profession.
Our comprehensive guide for non-U.S. CPA candidates covers everything from eligibility requirements and jurisdiction selection to where the exam can be taken globally, and even the International Qualification Examination (IQEX) pathway for accountants from countries with mutual recognition agreements. Whether you’re navigating credit hour requirements, choosing the right U.S. state to apply through, or figuring out how to get licensed after passing, it’s all in 1 place.
What Are the Requirements to Take the CPA Exam?
Before you can sit for the U.S. CPA Exam, you must meet the eligibility requirements set by the jurisdiction where you apply. These requirements usually cover education and may also include age, residency, or other administrative criteria. Because rules differ by jurisdiction, candidates should always confirm details with the appropriate Board of Accountancy or National Association of State Boards of Accountancy (NASBA) before applying.
CPA Educational Requirements
Education is the foundation of CPA eligibility. In many jurisdictions, candidates can sit for the CPA Exam after completing at least 120 semester hours, typically including a bachelor’s degree and specific coursework in accounting and business.
For licensure, most jurisdictions have traditionally required 150 semester hours of education, often referred to as the 150-Hour Rule, which is equivalent to about 5 years of full-time study. However, new pathways to licensure are being adopted across the country. These new pathways are redefining education and experience requirements. NASBA has created a list of jurisdictions that have already signed new licensure pathways into law. The list displays the effective date and summary information for each new licensure pathway.
New Pathways to Licensure
Requirements for CPA licensure vary by jurisdiction and are evolving. While 150 credit hours remains the standard, some states now offer alternative pathways combining different education thresholds with more hands-on experience. Always confirm the latest requirements with your jurisdiction before applying.
Many jurisdictions allow candidates with a bachelor’s degree and specific accounting and business credits, such as auditing or business law, to sit for the CPA Exam before completing all 150 credit hours. Candidates often fulfill the remaining credits through a master’s degree or other advanced coursework.
CPA Age Requirements
Because age policies can vary by jurisdiction, candidates should review the requirements of the jurisdiction where they plan to apply.
See the State CPA Requirements section to review the age requirements for the jurisdiction where you plan to take the CPA Exam.
CPA Residency Requirements
When residency requirements apply, candidates may need to provide documentation such as a physical address, employment verification, or other proof that they live or work within the jurisdiction.
Because residency policies differ and may change over time, candidates should always review the requirements set by the jurisdiction where they plan to apply before submitting their CPA Exam application.
CPA Graduation Requirements
In most jurisdictions, candidates must graduate from an accredited college or university for their education to count toward CPA eligibility requirements. Accreditation ensures that the institution meets recognized academic standards accepted by state boards of accountancy.
Some jurisdictions allow candidates to apply for the CPA Exam while completing their final coursework, provided they meet the jurisdiction’s eligibility criteria.
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CPA License Requirements
In addition to passing the CPA Exam, to become a licensed CPA, candidates must meet additional requirements. Each jurisdiction’s Board of Accountancy establishes these licensure requirements.
How Do CPA Requirements Vary by Jurisdiction?
CPA requirements follow a similar overall framework, but specific eligibility and licensure requirements vary by jurisdiction. These requirement differences may include:
- Work experience
- Education
- Ethics exam
- Citizenship
- Residency
- Identification/Social Security number
CPA License Work Experience Requirements
Most jurisdictions require 1-2 years of relevant, verified work experience for CPA licensure. This experience typically must be supervised and verified by a licensed CPA, depending on the jurisdiction.
Qualifying experience may include employment in government, industry, academia, or public practice involving the use of accounting, attest, management advisory, financial advisory, tax, or consulting skills.
CPA Education Requirements for Licensure
Although some jurisdictions allow candidates to sit for the CPA Exam with fewer than 150 credit hours, the full education requirement must usually be completed before a CPA license can be issued.
Candidates should review the specific education requirements established by the jurisdiction where they plan to apply for licensure.
CPA Ethics Requirements
Ethics exams typically follow a self-study format and are designed to ensure candidates understand the professional standards, ethical responsibilities, and regulatory rules that govern the accounting profession. These exams are separate from the CPA Exam and are usually completed after passing the exam and meeting other licensure requirements.
Not all jurisdictions require an ethics exam for licensure. Because ethics requirements vary and may change over time, candidates should review the rules set by the jurisdiction where they plan to become licensed.
CPA Citizenship Requirements
However, some jurisdictions may require candidates to provide documentation related to citizenship or legal authorization to work. Candidates should review the requirements set by their chosen jurisdiction before applying.
CPA Residency Requirements
When residency requirements apply, candidates may need to provide documentation such as a physical address or employment verification.
Because these policies can change, candidates should always review the rules established by the jurisdiction where they plan to apply.
CPA Identification or Social Security Number Requirements
However, not all jurisdictions require a SSN. Some may accept alternative forms of identification, which can be particularly relevant for international candidates.
Applicants should review the identification requirements established by their chosen jurisdiction before submitting a licensure application.
Frequently Asked Questions (FAQs)
- Anyone who meets the CPA Exam eligibility requirements established by a jurisdiction may take the exam. These requirements typically include education and may also include age, residency, or other administrative criteria that vary by jurisdiction.
- Education: Earn a bachelor’s degree and complete the required accounting and business coursework. Many jurisdictions require 150 total semester hours of education for CPA licensure.
- Exam: Pass all 4 sections of the CPA Exam, which includes the 3 required Core sections and 1 of the optional Discipline sections.
- Experience: Complete 1-2 years of relevant, verified accounting experience, depending on the jurisdiction.
Some jurisdictions also require candidates to complete an ethics exam before obtaining a CPA license.
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Some jurisdictions are introducing new pathways to CPA licensure that expand the traditional model of completing 150 semester hours of education, passing the CPA Exam, and gaining professional experience.
Under these newer pathways, candidates may qualify for licensure through different combinations of education and work experience, such as completing fewer academic credit hours paired with additional professional experience. These changes are intended to expand access to the CPA profession while maintaining the competency standards required for licensure.
Because these pathways are being implemented at different times across jurisdictions, candidates should review the requirements established by the Board of Accountancy in the jurisdiction where they plan to apply.
- No, there is no GPA requirement to take the CPA Exam or obtain a CPA license. You only need to meet the education requirements and complete a 4-year degree, along with the required additional credit hours. However, if you plan to work for the Big 4 Four accounting firms, maintaining a GPA of 3.5 or higher can improve your chances during the hiring process.
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Yes. Passing the CPA Exam is only 1 step in the licensure process. Candidates must also complete any additional requirements established by their jurisdiction, which may include education verification, work experience, ethics exams, and licensure applications.
In some cases, candidates may need to submit documentation or evaluations through the National Association of State Boards of Accountancy before applying for licensure.
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The best jurisdiction depends on your education, career goals, and eligibility requirements. Some jurisdictions allow candidates to sit for the CPA Exam before completing all educational requirements, while others require candidates to complete more coursework before applying.
For example, Alaska allows candidates to sit for the CPA Exam while completing their undergraduate degree if they are within 18 semester hours of graduation. Candidates must still complete the required number credit hours of education, required work experience, and any additional licensure requirements to become licensed.
- The 150-hour education requirement generally applies to candidates who pursue CPA licensure under current regulations. CPAs who were licensed before the widespread adoption of the 150-hour rule may have been licensed under earlier requirements.