CPA Certification Requirements by State
Education, experience, ethics, and exam requirements you need to earn your CPA license in 2026. State-by-state breakdown included.
Education Requirements
The education requirement is typically the biggest hurdle for CPA candidates. Most state boards of accountancy require 150 semester hours of college education to become a licensed CPA. This is 30 hours beyond a standard bachelor's degree (120 hours).
150-Hour Rule (Most States)
- 150 semester hours of college education
- Bachelor's degree (usually in accounting or related field)
- Specific accounting coursework (typically 24 to 30 hours)
- Specific business coursework (typically 24 hours)
- Additional hours can be from any accredited institution
120-Hour States (Sit for Exam)
- Some states let you sit for the exam with 120 hours
- Must reach 150 hours before licensure
- Allows you to start testing while completing coursework
- States include California, Colorado, and others
- Check your state board for current policy
Common ways to reach 150 hours include earning a master's degree in accounting (MAcc), completing a combined five-year bachelor's/master's program, taking additional undergraduate courses, or earning a second bachelor's degree. Community college courses count toward the total as long as the institution is regionally accredited.
Required Coursework
Beyond total credit hours, most states require specific accounting and business courses. Requirements vary, but here is what most state boards expect:
Accounting Courses (24 to 30 Hours)
- Financial Accounting
- Managerial/Cost Accounting
- Auditing
- Taxation (Individual and Corporate)
- Accounting Information Systems
- Government/Nonprofit Accounting
Business Courses (24 Hours)
- Business Law
- Economics (Micro and Macro)
- Finance
- Business Statistics
- Management
- Business Communications
Experience Requirements
Most states require 1 to 2 years of supervised work experience under a licensed CPA before granting your CPA license. The experience must involve accounting, auditing, tax, or advisory services.
What Counts as Qualifying Experience
- Public Accounting: Audit, tax preparation, advisory, attestation services
- Industry: Financial reporting, internal audit, management accounting
- Government: Government auditing, tax administration, financial management
- Academia: Some states accept college-level accounting instruction
Your supervising CPA must verify your experience and sign off on your application. Part-time work may count, but it typically takes longer to accumulate the required hours. Most states require 2,000 hours per year of experience.
Ethics Exam
Most states require candidates to pass an ethics exam as part of the CPA licensure process. The most common is the AICPA Professional Ethics for CPAs exam, which is a self-study course with a final examination.
- Self-study course covering the AICPA Code of Professional Conduct
- Open-book examination (most states require a score of 90% or higher)
- Can typically be taken before or after passing the CPA exam
- Some states have their own state-specific ethics exam
- Cost is approximately $200 to $250 for the AICPA course
The CPA Exam
The Uniform CPA Examination is a six-section exam administered by the AICPA and delivered at Prometric testing centers. You must pass all six sections within an 18-month rolling window with a minimum score of 75 on each section.
Auditing and Attestation
Audit procedures, ethics, internal controls, reporting
4 hours
Financial Accounting and Reporting
GAAP, financial statements, government accounting, nonprofits
4 hours
Regulation
Federal taxation, business law, ethics, professional responsibilities
4 hours
Business Analysis and Reporting
Corporate governance, economics, financial management, IT
4 hours
Information Systems and Controls
Information systems, cybersecurity, data analytics, IT governance
4 hours
Tax Compliance and Planning
Individual and entity tax planning, property transactions, state and local tax
4 hours
State-Specific Variations
CPA requirements vary significantly by state. Here is a snapshot of requirements in five of the largest states:
| State | Hours to Sit | Hours to License | Experience | Ethics Exam |
|---|---|---|---|---|
| California | 120 | 150 | 1 year | Yes (CA-specific) |
| Texas | 150 | 150 | 1 year | Yes (AICPA) |
| New York | 120 | 150 | 1 year | Yes (AICPA) |
| Florida | 120 | 150 | 1 year | No |
| Illinois | 150 | 150 | 1 year | Yes (AICPA) |
Always verify current requirements with your state board of accountancy. Requirements change periodically.
International Candidates
If you earned your degree outside the United States, you can still pursue CPA licensure. Here is what you need to do:
- Get your credentials evaluated. Submit your transcripts to an approved evaluation service (NACES member or NASBA International Evaluation Services) to determine U.S. equivalency.
- Choose a state board. Some states are more accommodating of international candidates. Popular choices include New York, California, Illinois, and Montana.
- Meet the education gap. If your evaluated credits fall short of 150 hours or specific coursework requirements, you may need to take additional courses at a U.S.-accredited institution.
- Apply through NASBA. International candidates apply through the National Association of State Boards of Accountancy (NASBA) for most states.
- Take the exam. The CPA exam can be taken at Prometric centers in the U.S. and select international locations (Japan, Brazil, and certain Middle Eastern countries).
Common Questions
How many credit hours do you need to sit for the CPA exam?
Most states require 150 semester hours to become licensed as a CPA, though some states allow you to sit for the exam with 120 hours (a standard bachelor's degree) and require 150 hours before licensure. Check your state board for specific requirements.
Can you take the CPA exam without a master's degree?
Yes. You do not need a master's degree to take the CPA exam. You need 150 semester hours, which can be achieved through a bachelor's degree plus additional undergraduate or graduate coursework. Some candidates earn a second bachelor's degree or take community college courses to reach 150 hours.
How long do you have to pass all six CPA exam sections?
You have an 18-month rolling window to pass all six sections. The clock starts when you receive your first passing score. If you do not pass all six sections within 18 months, you lose credit for the earliest section passed and must retake it.
What is the passing score for the CPA exam?
You need a score of 75 or higher on each of the six sections (AUD, FAR, REG, BAR, ISC, and TCP) to pass the CPA exam. Scores are reported on a scale of 0 to 99, but the scale is not a simple percentage. A 75 represents the minimum level of competency required.
Can international candidates take the CPA exam?
Yes. International candidates can sit for the CPA exam in many states. You will need to have your foreign transcripts evaluated by an approved credential evaluation service such as NACES or NASBA International Evaluation Services. Some states have additional requirements for international candidates.
Do all states require an ethics exam?
Most states require an ethics exam as part of the CPA licensure process, but not all. The AICPA Professional Ethics exam is the most common. Some states accept alternative ethics courses. Check with your specific state board to confirm the requirement.
How much work experience do you need to get a CPA license?
Most states require 1 to 2 years of supervised work experience under a licensed CPA. The experience must be in accounting, auditing, tax, or a related field. Some states accept experience in government or industry accounting, while others require public accounting experience specifically.
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