To become a CPA, you need to clear four milestones: earn the required college credits (traditionally 150 semester hours, though some states now accept fewer), pass the four-section Uniform CPA Examination, complete at least one year of supervised accounting work under a licensed CPA, and pass a professional ethics exam. After finishing your education, the process typically takes one to two years, and exam fees, review materials, and licensing costs run roughly $2,500 to $5,500 before tuition.
Step 1: Meet the Education Requirement
The traditional academic bar comes from the Uniform Accountancy Act, model legislation developed jointly by the AICPA and NASBA to keep licensing standards consistent across states.1AICPA & CIMA. What Is the Uniform Accountancy Act? It calls for 150 semester hours of college credit, which is 30 hours beyond a standard bachelor’s degree. Most candidates close that gap with a master’s degree or additional undergraduate coursework.
Within those 150 hours, your transcript needs a concentration in accounting and business. The exact split varies by jurisdiction, but a typical requirement is 24 to 30 semester hours of upper-level accounting courses covering auditing, financial reporting, taxation, and cost or managerial accounting, plus roughly 24 to 36 hours in general business subjects like economics, finance, and business law.
Before applying, confirm your school holds proper regional or national accreditation. The Department of Education maintains the Database of Accredited Postsecondary Institutions and Programs, which lists recognized accrediting agencies and their approved schools.2Office of Postsecondary Education (OPE). DAPIP Homepage Credits from unaccredited institutions won’t count. Official transcripts go directly from your school to your state board of accountancy or its designated evaluation service. If you earned your degree outside the United States, expect to pay roughly $150 to $250 for a third-party credential evaluation.
Step 2: Check Whether Your State Offers an Alternative Pathway
The 150-hour rule has been the standard for decades, but that’s changing. In 2025, the AICPA and NASBA approved model legislation creating an additional route to licensure: a bachelor’s degree with an accounting concentration plus two years of supervised experience, in place of the extra 30 credit hours.3NASBA National Association of State Boards of Accountancy. AICPA and NASBA Approve Model Legislation for New CPA Licensure Path
Several states have already enacted their own versions. As of 2026, Ohio, Virginia, Georgia, and Tennessee allow candidates with a bachelor’s degree and two years of qualifying experience to sit for and obtain the CPA license without completing 150 hours. West Virginia, Wisconsin, and Alabama have passed similar legislation with effective dates through 2026. Each of these states keeps the traditional 150-hour pathway alongside the new option, so you choose the route that fits your situation. If you’re weighing whether to pursue a master’s degree, check with your state board before committing to additional tuition.
Step 3: Pass the Uniform CPA Examination
The CPA exam is a four-section, nationally standardized test. Three sections are mandatory: Auditing and Attestation, Financial Accounting and Reporting, and Taxation and Regulation. The fourth is a Discipline section where you pick one of three specializations: Business Analysis and Reporting, Information Systems and Control, or Tax Compliance and Planning.4NASBA National Association of State Boards of Accountancy. What Is the Uniform CPA Examination? Each section runs four hours.
Scores range from 0 to 99, and you need a 75 on each section to pass.5AICPA & CIMA. Learn More About CPA Exam Scoring and Pass Rates You don’t have to take all four at once, but a clock starts once you pass your first section. The original rule gave you 18 months to pass the remaining three before your earliest passing score expired. In April 2023, NASBA’s Board of Directors voted to extend that window to 30 months, effective January 1, 2024.6NASBA National Association of State Boards of Accountancy. NASBA Announces Historic Rule Amendment Following Record Exposure Draft Response Adoption is up to individual state boards, and most jurisdictions are in the process of implementing the longer window. Confirm with your board which timeframe applies to you.
The exam is offered year-round at Prometric testing centers under a continuous testing model.7NASBA National Association of State Boards of Accountancy. CPA Exam FAQ You apply through NASBA’s CPA Portal or your state board’s application system.8NASBA National Association of State Boards of Accountancy. CPA Exam Once your credentials are verified, you receive a Notice to Schedule, which is valid for six months, so don’t request it until you’re ready to sit.
What the Exam Costs
NASBA recommends a standard exam fee of about $263 per section, plus a registration fee of roughly $96 per section, putting the baseline for all four sections around $1,400 to $1,450 before state-specific surcharges. Your board may charge a separate initial application or processing fee, typically $50 to $180. Fees are non-refundable, so a failed section means paying the exam fee again for that retake. Most candidates also spend $1,000 to $4,000 on a CPA review course. Review courses aren’t required, but the exam’s breadth makes self-study difficult for most people.
Step 4: Complete Supervised Work Experience
Passing the exam alone doesn’t get you a license. You also need supervised work experience in accounting. Under the traditional pathway, the standard is one year of full-time work under the supervision of a licensed CPA who holds an active license.3NASBA National Association of State Boards of Accountancy. AICPA and NASBA Approve Model Legislation for New CPA Licensure Path Many jurisdictions define part-time equivalence as 2,000 hours accumulated over no more than two consecutive years. Under the newer alternative pathways in some states, candidates with only a bachelor’s degree must complete two years of experience instead of one.
The work has to involve substantive accounting: auditing, tax preparation, financial advisory services, management accounting, or similar functions. Public accounting firms, corporate finance departments, and government agencies all qualify. Bookkeeping and data entry alone won’t count.
Your supervising CPA verifies the experience by signing a form that goes into your application file. Boards take this seriously. A vague or incomplete verification can delay your application, so make sure your supervisor understands the documentation requirements before you start the clock.
Step 5: Pass the Ethics Exam
Most jurisdictions require you to pass the AICPA Professional Ethics exam before receiving your license. It’s a self-study course and exam covering the AICPA Code of Professional Conduct, with a focus on independence, integrity, and objectivity. The passing threshold is 90%, higher than the CPA exam itself, but the format is open-book and most candidates pass on the first attempt.9AICPA & CIMA. Professional Ethics: The American Institute of Certified Public Accountants Comprehensive Course for Licensure The cost is $250 for AICPA members and $320 for non-members.
In most jurisdictions, the ethics exam score doesn’t expire, so you can take it at any point during the licensure process. Your score is transmitted electronically to your state board once you designate the correct jurisdiction during the exam.
Step 6: Apply for Your License
Once you’ve satisfied the education, exam, experience, and ethics requirements, you submit a formal license application through your state board of accountancy or the NASBA licensing portal. The application pulls everything into one file: your transcripts, exam scores, experience verification, ethics exam results, and personal disclosures.
Every application requires disclosure of past criminal convictions, disciplinary actions, and civil proceedings that could bear on your fitness to practice. Boards evaluate these case by case. Convictions involving fraud, theft, or deceptive business practices receive the most scrutiny, but no single conviction type causes an automatic bar in most jurisdictions. Minor offenses like traffic violations and sealed or expunged records generally don’t need to be disclosed. If you have something in your background, don’t assume it’s disqualifying, and don’t hide it. Failing to disclose is often treated more harshly than the underlying offense.
Application fees range from $100 to $500 depending on your jurisdiction and whether you’re applying for an original or reciprocal license. You also have to be at least 18 and provide a Social Security number. Once your board receives a complete package, review typically takes four to eight weeks. On approval, you get a license number and formal certificate authorizing you to use the CPA title and offer professional services to the public.
Keeping Your License Active
Earning the license is the beginning. Every jurisdiction requires licensed CPAs to complete continuing professional education. The standard is 80 hours of CPE over a two-year renewal cycle, with a minimum of 20 hours each year, including a portion on ethics. Renewal cycles vary. Some run annually, others biennially, and a few use three-year periods.10NASBA National Association of State Boards of Accountancy. CPE Reporting Deadlines – Jurisdictions with Periods Ending in December
Renewal fees usually run $100 to $340 for a two-year cycle. CPE courses range from free webinars offered by professional organizations to several hundred dollars for specialized programs. Falling behind on CPE can trigger license suspension, fines, or both. Reinstatement after a lapse involves completing the missing hours, paying back fees, and sometimes additional penalties.
If you’re not actively practicing, most states allow you to place your license on inactive status. Inactive CPAs are generally exempt from CPE and pay a reduced renewal fee, but you can’t perform accounting services or hold yourself out as a practicing CPA while inactive. Most jurisdictions require you to append “inactive” to any use of the CPA title during this period. Letting your license lapse entirely is worse: in most states, a lapsed licensee cannot use the CPA designation at all until it’s reinstated.p>
Practicing in Another State
Once you’re licensed, the question of working across state lines comes down to substantial equivalency. If you hold a license in good standing from a state whose requirements meet UAA standards, meaning 150 hours of education, at least one year of experience, and passage of the CPA exam, you can generally practice in other states that have adopted mobility provisions without a separate license.11NASBA National Association of State Boards of Accountancy. Substantial Equivalency Some states require notification or a fee; others don’t.
If you’re relocating permanently, you’ll typically need a reciprocal license from your new state. Requirements vary but generally include holding a valid license elsewhere, having passed the CPA exam, and meeting the new state’s education and experience thresholds. CPAs licensed through legacy pathways that don’t match current UAA standards may need their credentials individually evaluated through NASBA’s CredentialNet service. Before practicing in or moving to a new jurisdiction, contact that state’s board of accountancy directly to confirm what’s required.