Becoming a Certified Public Accountant (CPA) is a great undertaking. There is a very structured path to becoming a CPA, with clear education requirements and a licensure exam. It’s a career that takes a lot of planning, usually beginning in college. Find out how you can get on the pathway to becoming a licensed CPA.
Main Requirements for CPAs
- Bachelor's degree
- Additional education
- Professional experience
- Passing the CPA examination
- Ethics exam
- Continuing education
How to Become a Certified Public Accountant
The pathway to earning CPA licensure is long, but coming out on the other side is well worth the effort. It takes many years to earn your CPA license, and there are several typical approaches.
Some CPAs get their license before they secure a job. Others get part-time or full-time jobs with firms and work on their licensure while balancing their career.
A Certified Public Accountant (CPA) is a licensed accounting professional. CPAs often work in auditing, taxation, consulting, and financial reporting.
Some employers will subsidize an employee’s CPA license journey, paying for courses and even examination fees. It’s easier to make a decision about whether to juggle a job and studying for the CPA exams or stick with focusing on licensure as you finish up your degree.
Here’s a general timeline for many who pursue earning a CPA license:
3 to 4 years
Earn a Bachelor’s Degree
In order to take the CPA exam, you must have a degree in a relevant field. Usually, you need at least 120 semester credit hours in specific classes. Check with the state’s requirements to be sure.
Exam Option 1
Take First CPA Exam
In some states, you can apply for your first CPA exam within 90 to 180 days of graduation.
1-2 years
Complete Any Additional Eduation and Experience Requirements
Most states require at least 150 credit hours of education in specific fields to qualify for the CPA license. You might need to complete a graduate certificate, master’s program, or additional semester. Again, check the state’s requirements.
Exam Option 2
Begin Taking CPA Exams After 150 Hours
It’s recommended to take your first exam within 18 months of graduation, while the material is still fresh.
6 to 30 months
Complete All 4 CPA Exams
Once you’ve passed your first exam, you’ll have 30 months to complete the remaining 3. Many candidates finish within 6 to 18 months.
1-2 years
Complete Experience Requirements
Many states require 1 to 2 years of experience in the field. You can complete this experience in tandem with the exam sections or wait until after you finish your exam.
1 month
Ethics Exam and Document Submission
After you pass all the exam sections, you must pass the Ethics Exam and submit all your documentation to the State Board of Accountancy and/or National Association of State Boards of Accountancy (NASBA) for verification.
Yearly
Maintain License with Continuing Education
You must complete a certain number of hours of certified continuing education to keep your license (usually 40-120 hours every 1-3 years).
So, overall, it takes a minimum of about 6 years from when you begin college to when you complete all four CPA exam sections.
Keep in mind, there are several timelines within the timeline as well:
- Plan to take a CPA exam review course before your first exam, and between each subsequent exam.
- The application process to sit for an exam is also lengthy, with many steps.
Some CPA candidates begin working after graduation to meet the experience requirements, while others prefer to finish the exams first.
The exact pathway you’ll choose will depend heavily on your state’s requirements. Be sure to familiarize yourself with your state’s criteria, or those of the state you want to be licensed in.
Educational Requirements for CPA Certification
CPAs must have an educational background in specific majors to qualify. Unfortunately, that means if you’re making a career shift, you’ll need to go back to school.
Some states may accept a certificate in a field like accounting, so be sure to check your state’s requirements. Usually, the main point is that the student must have at least 120 to 150 hours of education in accounting and related subjects.
Most states require:
- A bachelor’s degree from an accredited institution (or a certificate)
- A minimum number of credits from accounting classes (like financial accounting, auditing, taxation, cost or managerial accounting, etc.)
- A minimum number of credits from business classes (like business law, finance, economics, information systems, etc.)
Some states, like Pennsylvania, allow you to sit for the CPA exam with 120 semester hours, as long as specific accounting and business courses are completed, but still require 150 semester hours for full licensure. Your degree should be in a field like accounting or finance to ensure you meet the education requirements.
Most CPA candidates rely on additional education in the form of a CPA exam prep course to help them pass their exams. Studying for the exams takes dozens or even hundreds of hours over the course of up to 30 months (though most candidates finish all four exams in less time).
*Varies by state
Experience Requirements to Become a CPA
Passing the CPA examination is just one step in earning your license. Candidates must also complete 1-2 years (usually about 1,600 hours) of work in accounting. The work must be supervised at an eligible company or firm, including public accounting firms, corporate accounting roles, government positions, or possibly academia, depending on the state.
Many jurisdictions require the job role to include specific tasks, such as auditing, financial reporting, or tax preparation. In many cases, internships and part-time roles are satisfactory, but some states may require you to have a full-time position. Keep this in mind as you plan your study sessions and CPA exam timeline.
Make sure you prepare for the exam with proven study materials.
Maintaining Your CPA License
Also, be aware of the requirements in your state regarding continuing professional education (CPE). Generally, CPAs must take a certain number of hours of CPE classes per reporting period (usually one to three years) and submit proof to the NASBA CPE Audit Service or your state’s portal.
Many states require 40 hours of CPE per year. They may dictate how many hours are required for different subjects, like accounting, auditing, and taxation, for example. Additionally, most states also require about 2-4 hours of ethics CPE.
Members of AICPA must also complete 120 hours of CPE every three years. If you’re an AICPA member, you need to be aware of both your state's requirements and AICPA requirements. Usually, CPE hours can count towards both institutions.
CPE hours are a critical element when renewing your CPA license. Be sure to stay on top of them after you earn your certification!
How to Apply for and Register for the CPA Exam
The application process for taking the CPA exam is straightforward but lengthy. On average, it can take about 4-6 weeks to get approval, but it can also take as little as 1 week or as long as 6 months; it all depends on the state and how many other applications are being submitted at the same time.
The process may differ slightly between states, so as always, check your state’s CPA society for the most complete information.
Generally, the process for CPA exam registration is:
3-4 Years
Complete the Bachelor’s Degree (120 hours)
Some states allow you to sit for the exam with 120 hours of classes completed or nearly completed. In this case, you may be able to apply within 90 or 180 days of graduation. Other states may require you to finish the entire 150-hour prerequisite first.
1 Day
Apply to Sit for the CPA Exam
Once you’ve confirmed that you meet the requirements for taking the exam, submit your documents on the NASBA's CPA Central website (transcripts and other required information) and pay any fees.
4-8 Weeks
Receive Authorization to Test (ATT) and Notice to Schedule (NTS)
Once your documents are verified, you’ll receive your ATT proving you are allowed to sit for an examination. The NTS is usually valid for 6 months and allows you to schedule your first exam. NTSs are usually valid for one exam only; you’ll need to apply for a new one each time you want to schedule an exam. However, they are usually approved faster once you’ve already gotten your ATT.
1 Day
Schedule Your First Exam
Schedule your exam with Prometric at a date within your NTS validity.
12-30 months
Repeat the Process for all 4 Exams
Spend about 3-6 months studying and preparing for each section. Apply for an NTS for each exam.
CPA Exam Score Release Dates
Exams are held in “windows.” The date of your exam determines the window. If you take the test and the data is submitted on or before a certain date, you’ll receive your score on the corresponding date.
Here, find the proposed schedule for 2026. If your scores are given by the date indicated, your target score release date will be the corresponding date. Note that dates for windows and score releases are subject to change.
| Test Window Cutoff Date | Score Release Date |
|---|---|
| January 23, 2026 | February 10, 2026 |
| February 14, 2026 | February 24, 2026 |
| March 9, 2026 | March 17, 2026 |
| March 31, 2026 | April 9, 2026 |
| April 12, 2026 | May 7, 2026 |
| May 16, 2026 | May 27, 2026 |
| June 8, 2026 | June 16, 2026 |
| June 30, 2026 | July 10, 2026 |
| July 23, 2026 | August 7, 2026 |
| August 15, 2026 | August 25, 2026 |
| September 7, 2026 | September 15, 2026 |
| September 30, 2026 | October 9, 2026 |
| October 23, 2026 | November 10, 2026 |
| November 15, 2026 | November 24, 2026 |
| December 8, 2026 | December 16, 2026 |
| December 31, 2026 | January 12, 2027 |
CPA Exam Overview
While each state has a say in the education and experience requirements for CPAs, they all require the same exam. The American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) developed the CPA exam that is used to evaluate every candidate in the United States. It is administered by Prometric.
Find out what makes the CPA exam so difficult.
What Is the CPA Exam?
The CPA exam is a computer-based, proctored examination that CPA candidates need to pass to qualify for licensure. It focuses on real-world tasks that new CPAs are likely to encounter in their work, such as analyzing financial statements, evaluating internal controls, applying tax rules, and performing audit procedures.
The examination is broken up into parts, which are each taken at separate times.
Structure and Content of the CPA Exam
The exam is divided into three Core sections and one Discipline section:
- Core: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Taxation and Regulation (REG).
- Discipline: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).
You must pass all three Core sections, but you only need to pass one Discipline section. You can choose your Discipline based on your career interests, such as data and systems (ISC), corporate reporting and analytics (BAR), or advanced tax work (TCP).
Each of the sections is tested in a separate exam, and each exam is four hours long. That means, if you pass each examination on your first try, you’ll take 16 hours of exams.
Self-belief and hard work will always earn you success.
Virat Kohli, Indian cricketer
What is on the CPA exam? Each section evaluates a different facet of the accounting profession.
Broadly speaking, the sections are structured as such:
- AUD: Auditing concepts, evidence, ethics, and professional responsibility.
- FAR: Financial reporting for businesses, nonprofits, and governments, plus key GAAP topics.
- REG: Federal taxation, ethics, and certain business law topics.
- BAR: Advanced financial reporting, analytics, and business risk assessment.
- ISC: IT systems, data management, cybersecurity, and internal control evaluations.
- TCP: Individual and business tax compliance, planning, and property transactions.
Each section is broken up into testlets, and each testlet consists of either multiple-choice questions (MCQs) or task-based simulations (TBSs), which are case studies.
Learn more about what's on each of the CPA exam sections.
Exam Format and Scoring
Each examination is scored on a scale of 0 to 99, and you need at least a 75 to pass. Keep in mind that each section and question is also scaled and weighted.
Most sections split the score evenly between MCQs and TBSs, but in the ISC exam, the weight is 60% for MCQs and 40% for simulations.
The majority of candidates will fail at least one exam before they complete all four. Exams usually hover at around a 40-60% pass rate, so failing is very common. You can retake the section exam as many times as you need, with the only limit being that you must successfully complete all four exams within 30 months.
As always, be sure to check with your state’s regulations to be sure.
CPA Exam Prep Resources
Preparing for the exam takes many hours of focused, dedicated study. CPA candidates often use prep or review courses to ready themselves for each section of the exam.
Candidates spend, on average, about 80-120 hours studying per section, for a total of 300-500 study hours.
That’s where prep courses come in: the quantity of study hours isn’t as important as the quality.
300 hours of low-quality studying may not give you all that you need to pass. With a course, you can better guarantee that each moment you spend preparing for the exam is well-spent.
Here are some of the most highly rated methods for studying for the CPA exam:
- AICPA CPA Exam Resources (Blueprints, content outlines, policy details)
- Becker CPA Review (comprehensive study course)
- Accounting.com State Guides (breakdown of requirements in each state)
- NINJA CPE Review (supplemental prep resources)
- Private coaching (targeted help for comprehension)
Becoming a CPA takes dedication. For college students and people pivoting their careers, the process takes a lot of forethought and planning.
If you’re thinking of pursuing a CPA certification, set yourself up for success by taking a good look at your planner for the next few years. Know that after all your hard work, financial and job security await.
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