Becoming a CPA

How to become a CPA

By Joey Arnold, CPA · Last updated August 24, 2026

Source: NASBA and AICPA Uniform Accountancy Act, current as of August 2026.

There are now three ways to qualify for a CPA license, not one.

If you learned the requirements before 2025 — or from a page written before 2025 — you learned that becoming a CPA means 150 credit hours, the exam, and a year of experience. That path still works. It’s no longer the only one.

What it takes, in three parts

Every route to a CPA license is built from the same three components: education, the exam, and experience. What changed is how they trade off against each other.

The license itself is issued by a state board of accountancy, not by the AICPA or NASBA. Those two bodies write model legislation; your state decides whether and when to adopt it. That distinction matters more now than it used to, and the next section is why.

Three ways to get there

PathwayEducationExperienceExam
GraduateGraduate degree in accounting1 yearPass all four sections
TraditionalBachelor’s in accounting + 30 additional semester credits (150 total)1 yearPass all four sections
NewBachelor’s in accounting (120 semester hours)2 yearsPass all four sections

The exam requirement is identical across all three. Only the education-and-experience mix moves.

The trade is straightforward: the new pathway swaps a fifth year of tuition for a second year of paid work. For a lot of candidates that’s not a close call financially. For others — anyone who wants the master’s, anyone whose employer pays for it — the traditional route is still the better deal.

The third pathway is new, and it isn’t everywhere yet

AICPA and NASBA approved the model legislation in May 2025. But model legislation isn’t law. NASBA is explicit that individual jurisdictions must formally enact legislation to adopt the new models, and states are moving at their own pace.

So the honest answer to “can I do the 120-hour path?” is: it depends on your state, today. We don’t publish a list of which states have adopted it, because that list changes. Check the current status with NASBA and your own state board before you plan around it.

That’s also the single most important thing to confirm before you register for anything. State requirements →

If you move states, the rules just changed

Say you get licensed in one state and later want to work in another — or you stay put but work remotely for a firm based elsewhere. Whether your license lets you do that is called mobility, and how it’s decided just changed.

The old rule was about your states: if your home state’s standards were judged “substantially equivalent” to the other state’s, you were covered. If they weren’t, you had a problem.

The new rule is about you. Your mobility now depends on your own qualifications — your education, exam, and experience — not on how your home state compares to another. In plain terms, your license travels with your record.

If you might move, or you already work across state lines, it’s worth knowing the new rule instead of assuming the old one.

Where the exam fits

The exam is the one constant across all three pathways, and it’s the part you control entirely.

Four sections: three cores everyone takes — AUD, FAR and REG — plus one discipline you choose from BAR, ISC or TCP. Most candidates take twelve to eighteen months over the whole thing, though that varies enormously with how much you study and how much you’re working.

You don’t have to finish your education requirement before you sit. Many states let you test once you’re within a certain number of credits, which is why a lot of candidates start the exam while they’re still finishing school or in their first year of work.

Two decisions are worth making deliberately before you start: which section to sit first, and which discipline to pick. Both have better and worse answers, and both are easier to get right up front than to fix later. Which section first → · Choosing a discipline → · The full exam guide →

Where to start

Whichever pathway your state offers you, the exam is the same. Start there.

Start free →

No credit card, full access to Chapter 1 of every section. All six sections — $1,249 · See what’s included.

How to become a CPA FAQ

Do I still need 150 credit hours to become a CPA?
Not necessarily. There are now three recognized pathways: a graduate degree in accounting with one year of experience, a bachelor’s plus 30 additional credits (150 total) with one year of experience, or a bachelor’s at 120 hours with two years of experience. Which are available to you depends on whether your state has adopted the newer model.
Who actually issues a CPA license?
Your state board of accountancy. AICPA and NASBA write model legislation, but each jurisdiction decides whether to enact it, which is why requirements still differ by state.
Can I take the CPA exam before finishing my education requirement?
In many states, yes — you can typically sit once you’re within a set number of credits. The exact threshold is set by your state board, so confirm yours before scheduling.
How many sections is the CPA exam?
Four. Three cores everyone takes — AUD, FAR and REG — plus one discipline of your choosing: BAR, ISC or TCP.
Does my CPA license work in other states?
It can, but the rule for when just changed. Whether you can practice in another state now depends on your own qualifications — your education, exam, and experience — not on whether your home state is judged equivalent to that one. In short, your license travels with your record. If you plan to move or work across state lines, check that state’s current rules.