Can I Get a CPA Without an Accounting Degree?

Becoming a Certified Public Accountant (CPA) opens doors to diverse career paths in public accounting, corporate finance, government, and non-profit sectors. It is possible to become a CPA without an undergraduate accounting degree, provided specific educational, experiential, and examination requirements are met.

Meeting Educational Requirements

CPA licensure requires 150 semester hours of college education, more than the 120 hours typically needed for a bachelor’s degree. This additional coursework allows individuals without an undergraduate accounting degree to meet the requirements. Many educational institutions offer structured pathways for these candidates.

One common route is a post-baccalaureate certificate in accounting. These programs are for individuals with a non-accounting bachelor’s degree who need to fulfill accounting coursework prerequisites. They provide focused instruction in financial accounting, auditing, taxation, and managerial accounting, often covering core accounting credits mandated by state boards.

Another popular option is a Master of Accountancy (MAcc) or Master of Science in Accounting (MSA) program. Many MAcc and MSA programs offer “bridge” courses for non-accounting undergraduates. These graduate programs fulfill the 150-hour requirement and provide knowledge for the CPA exam and a successful career.

Alternatively, individuals can complete accounting and business credits by taking individual courses at community colleges or four-year institutions. This approach offers flexibility and can be more cost-effective.

State boards typically require 24 to 36 semester hours of accounting-specific credits, including upper-division courses in auditing, taxation, and financial reporting. Additionally, 24 to 36 semester hours of general business credits are required. These can include economics, finance, business law, information systems, and quantitative methods. Some states also mandate ethics or communications coursework.

Gaining Required Experience

Practical experience is a mandatory component for CPA licensure. This experience ensures that candidates possess the real-world skills and professional judgment necessary to practice public accountancy. Most jurisdictions mandate one to two years of relevant work, typically 2,000 to 4,000 hours.

Qualifying work experience includes accounting, auditing, tax, and financial advisory services. This work can be gained in public accounting firms, private industry, government agencies, or non-profit organizations.

Experience must be supervised by a licensed Certified Public Accountant. The supervising CPA oversees the candidate’s work and attests to its nature, quality, and duration. The supervisor typically needs an active CPA license in the same jurisdiction where the candidate seeks licensure. Candidates provide detailed documentation of their work, which the supervising CPA verifies through official forms submitted to the state board.

Navigating the Uniform CPA Examination

The Uniform CPA Examination is a national standardized test all candidates must pass to become licensed CPAs. This four-part examination assesses the knowledge and skills necessary for entry-level public accounting. It consists of three core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). Candidates also choose one discipline section from Business Analysis and Reporting (BAR), Information Systems and Control (ISC), or Tax Compliance and Planning (TCP).

Each section of the exam is four hours long and comprises multiple-choice questions and task-based simulations. Candidates must achieve a minimum score of 75 on each section. After passing the first section, candidates have an 18-month rolling window to pass the remaining three sections; credit for previously passed sections may expire if not passed within this timeframe. The application process begins after meeting educational prerequisites, often through the National Association of State Boards of Accountancy (NASBA) or a state board of accountancy.

Understanding State Board Specifics

While the Uniform CPA Examination is national, CPA licensure requirements, including educational and experience mandates, are determined by individual state boards of accountancy. Each state sets its own criteria, which can vary significantly. The exact number of accounting and business credits within the 150-hour framework can differ, as can the types and duration of acceptable work experience. Some states have more flexible experience rules, while others are more stringent regarding the work or supervisor qualifications.

Candidates must identify the state where they intend to practice and research its specific requirements. State board websites are authoritative sources for this information. The National Association of State Boards of Accountancy (NASBA) provides resources, including an Accountancy Licensing Library, to help candidates understand requirements across jurisdictions. Understanding these nuances is essential for planning an efficient and compliant path to CPA licensure.