THE CPA PATH
How to become a CPA
The path is the same shape in every state — education, the Exam, experience, then licensure — but the exact numbers (credit hours, years of experience, fees, deadlines) are set by your individual state board of accountancy, not by the AICPA or NASBA nationally. This page covers the national-level path; for your specific jurisdiction, see state-specific requirements.
Meet your state's education requirement
Most jurisdictions require a bachelor's degree plus additional credit hours before you can sit for the Exam or apply for licensure — commonly referred to as the "150-hour rule." NASBA and the AICPA approved updated model licensure pathways in 2025 that let some candidates qualify a different way (see below). Exact credit totals and accepted coursework are set by your state board.
Apply and sit for all four Exam sections
You apply through NASBA's CPA Central (or your state board's own process), get approved, and receive a Notice to Schedule for each section. Every candidate takes the three Core sections — AUD, FAR, REG — plus one Discipline section of their choice: BAR, ISC, or TCP. All four must be passed within your jurisdiction's completion window.
Meet the experience requirement
Most states require roughly one to two years of relevant accounting work experience, often verified by a licensed CPA. Some states require the experience to be in public accounting; others accept teaching, industry, or government experience. This can happen before, during, or after your Exam sittings depending on the state.
Apply for licensure
Once education, Exam, and experience requirements are satisfied — and any state-required ethics exam is complete — you apply to your state board of accountancy for your CPA license. This is a separate application and fee from the Exam application itself.
Three recognized licensure pathways
In 2025, NASBA and the AICPA approved updates to the Uniform Accountancy Act that give states a choice of three model pathways to licensure. Each state adopts (and times) these individually, so which pathways are actually available to you depends on where you sit and where you plan to be licensed.
Traditional 150-hour pathway
Bachelor's degree in accounting + 30 additional semester credits (150 total) + one year of professional experience.
Graduate degree pathway
A graduate degree in accounting + one year of professional experience.
120-hour pathway (newly approved)
Bachelor's degree in accounting (120 semester hours) + two years of professional experience — no extra 30 credit hours required.
Source: NASBA, “New CPA Licensure Pathways and CPA Mobility” (nasba.org). Check your state board or /states for which pathways your jurisdiction has adopted and when.
Ready for the Exam itself? See how the six sections are structured under the current Blueprint.
CPA Exam overview