Can I Get a CPA Without an Accounting Degree?

The Certified Public Accountant (CPA) license is a respected credential in the financial world, signifying expertise and ethical conduct. Many aspiring professionals wonder if this designation is attainable without a traditional accounting degree. The answer is yes, though the path requires navigating specific educational, experience, and examination hurdles. While an accounting degree provides a direct route, alternative academic backgrounds can also lead to CPA licensure, provided candidates meet all requirements set by state boards of accountancy. This article explores the components necessary to become a CPA, showing how individuals from diverse educational backgrounds can achieve this milestone.

Meeting Educational Requirements

Obtaining the Certified Public Accountant license requires fulfilling educational criteria, including a minimum of 150 semester hours of college education. This “150-hour rule” extends beyond the typical 120 hours of a bachelor’s degree. All states mandate these 150 hours, though the specific breakdown of accounting and business courses varies by jurisdiction.

Many candidates achieve the 150-hour threshold by pursuing a bachelor’s degree (approximately 120 credits) and supplementing it with a master’s degree, such as a Master of Accountancy (MAcc), Master of Science in Taxation (MST), or an MBA with an accounting concentration. These graduate programs provide the additional credits and specialized knowledge required for CPA licensure. Integrated five-year bachelor’s and master’s programs also streamline the educational path for those committed to an accounting career.

For individuals without an accounting undergraduate degree, various pathways exist to meet specific course requirements. Post-baccalaureate accounting certificate programs offer targeted coursework in auditing, taxation, and financial accounting, allowing non-accounting majors to acquire specialized credits. Community colleges and online programs can also provide suitable courses, but it is important to ensure these institutions are accredited and their credits will be accepted by the state board of accountancy.

State boards specify a minimum number of accounting credits (often 24-36 hours), which must include subjects like auditing, tax, and financial accounting. General business credits (usually 24-30 hours) are also required, covering economics, finance, business law, and management. For example, New Jersey requires 24 accounting and 24 general business hours, while California specifies 24 in accounting, 24 in business, 20 in accounting study, and 10 in ethics study.

Aspiring CPAs must research the specific educational requirements of the state where they intend to practice, as regulations are not uniform. Some states allow candidates to sit for the CPA Exam with 120 credits, requiring the remaining 30 for licensure, while others demand all 150 hours be completed before sitting for the exam. Verifying that all coursework comes from regionally accredited institutions is important to ensure credits are recognized for licensure.

Gaining Required Experience

Beyond academic achievements, accumulating relevant professional experience is a mandatory step toward CPA licensure. Most states require one to two years of qualifying work experience, though the exact duration and nature of the experience vary. This experience must involve the application of accounting, auditing, tax, or financial advisory skills.

Work experience must be supervised and verified by an active, licensed CPA. This ensures the candidate’s practical exposure aligns with professional standards. The supervising CPA attests to the candidate’s performance and tasks completed, submitting formal documentation to the state board of accountancy.

Qualifying experience can be gained in various settings, including public accounting firms, corporate accounting departments, government agencies, or academic institutions. Experience in auditing financial statements, preparing tax returns, or providing management advisory services under a CPA’s oversight generally counts. Some states may require experience in attest functions if the candidate intends to perform audits.

The number of hours for work experience ranges from approximately 1,600 to 4,000 hours, depending on the state, with some states expressing it as full-time equivalents over one or two years. For example, Pennsylvania requires 1,600 hours of relevant experience, while New York mandates 2,000 hours. Candidates should consult their state board’s regulations to understand the definitions of “relevant experience” and verification procedures.

Passing the CPA Exam

After meeting educational prerequisites, aspiring CPAs must pass the Uniform CPA Examination, an assessment to ensure candidates possess the knowledge and skills necessary for the profession. The exam structure changed in 2024, now consisting of three Core sections and one Discipline section. All candidates must pass the three Core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG).

The Auditing and Attestation (AUD) section focuses on engagements like financial statement audits, attestation services, and accounting and review services, covering planning, risk assessment, and reporting. The Financial Accounting and Reporting (FAR) section assesses knowledge of financial statements and accounting standards for various entities, including governmental and not-for-profit organizations. The Regulation (REG) section covers U.S. ethics related to tax practice, business law, and federal tax compliance for individuals and entities.

In addition to the three Core sections, candidates select one of three Discipline sections to demonstrate deeper knowledge in a specialized area: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). Each CPA Exam section is four hours long and includes multiple-choice questions and task-based simulations. Candidates have an 18-month rolling window to pass all four sections after passing the first section.

The process for taking the exam involves applying to a state board of accountancy to determine eligibility. Once approved, candidates receive a Notice to Schedule (NTS) and schedule their exam sections with Prometric, the testing administrator. On exam day, candidates should be prepared for a standardized testing environment, adhering to identification and conduct requirements.

Applying for Licensure and Upholding Ethics

The final stage of becoming a Certified Public Accountant involves formally applying for licensure and committing to ongoing ethical and professional responsibilities. Once educational, experience, and examination requirements are satisfied, candidates submit an application to their state board of accountancy. This application includes official transcripts, experience verification forms signed by supervising CPAs, and payment of fees.

A component of licensure in most states is passing an ethics examination. While the Uniform CPA Examination covers some ethical concepts, many states mandate a separate ethics exam, such as the AICPA Ethics Exam. This exam, often an open-book, multiple-choice assessment, requires a score of 90% or higher and focuses on the AICPA Code of Professional Conduct and other ethical standards. Some states, like California, have their own state-specific ethics exams that cover local regulations and ethical considerations.

Maintaining the CPA license requires adherence to a professional code of conduct and fulfilling Continuing Professional Education (CPE) requirements. CPAs must engage in a specified number of CPE hours over a reporting period, annually or biennially, to ensure their knowledge remains current in an evolving financial landscape. These hours often include specific requirements for ethics education.

License renewal processes vary by state but generally involve submitting proof of CPE completion, reaffirming adherence to ethical standards, and paying renewal fees. Staying informed about state-specific rules for license maintenance is an ongoing responsibility for all licensed CPAs. This commitment to ethical practice and professional development underscores the public trust placed in the CPA designation.