Can You Get a CPA Without a Degree?

A Certified Public Accountant (CPA) license is a highly respected credential in the financial world, signifying a professional’s expertise in accounting principles and practices. Many aspiring accountants wonder if this designation is attainable without first earning a traditional four-year college degree. While a bachelor’s degree is a common and often integrated component of the CPA educational pathway, the nuances of the requirements can sometimes allow for alternative routes to fulfill the necessary credit hours.

The Foundational Education Requirement

The path to becoming a CPA across most U.S. jurisdictions mandates an educational foundation, centered around the “150-semester-hour rule.” This rule requires candidates to complete 150 semester hours of college education, 30 hours beyond a typical bachelor’s degree. While a bachelor’s degree is almost universally required as part of these 150 hours, the additional 30 hours often lead to questions about alternative educational pathways.

This educational framework aims to ensure that CPAs possess a robust understanding of complex accounting standards and the broader business environment. The 150 hours typically include a specific number of accounting courses, often ranging from 20 to 36 semester hours, covering subjects like financial accounting, auditing, taxation, and managerial accounting. Additionally, many jurisdictions require a certain number of business-related credits, commonly between 24 and 30 hours, which can encompass courses in business law, economics, finance, and information systems.

Strategies for Earning Additional Credits

For individuals who have completed a bachelor’s degree but still need to meet the 150-semester-hour requirement, strategies exist beyond pursuing a second bachelor’s or a full master’s degree. One common approach involves enrolling in post-baccalaureate programs, which are non-degree seeking certificate programs designed to provide the additional accounting and business credits needed for CPA eligibility. These programs offer a focused curriculum to bridge the credit gap.

Another option is taking courses at community colleges, which often provide a more affordable way to earn additional credits. Many community colleges offer specific accounting or business courses that can count towards the 150-hour requirement. Online education providers specializing in accounting or business credits also offer flexibility for working professionals seeking to fulfill these requirements.

Furthermore, individuals can pursue specific graduate-level courses without committing to an entire master’s program. This allows for targeted learning in advanced accounting topics or related business fields. Some universities offer individual graduate courses that can be taken on a non-degree basis. All additional credits must come from accredited institutions and meet the specific course content requirements of the relevant Board of Accountancy.

Other Key CPA Requirements

Beyond educational demands, becoming a CPA involves passing the Uniform CPA Examination and fulfilling a practical experience requirement. The Uniform CPA Examination is a rigorous assessment. It consists of four sections, each four hours long: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG), plus one chosen Discipline section from Business Analysis and Reporting (BAR), Information Systems and Control (ISC), or Tax Compliance and Planning (TCP). Candidates must score at least 75 on each section to pass, and the overall pass rate is around 50%.

The experience requirement ensures that aspiring CPAs gain practical knowledge under the supervision of a licensed professional. Most state boards require one to two years of relevant work experience, translating to 2,000 to 4,000 hours. This experience involves accounting, auditing, tax, or financial advisory services, and it must be supervised and verified by a licensed CPA. The type of acceptable experience can vary, with public accounting being accepted, but many states also recognize experience in private industry, government, or academia.

Navigating State-Specific Rules

CPA licensure requirements are not uniform across the United States, varying by state or jurisdiction. While the 150-semester-hour education rule is adopted by most states, the breakdown of accounting, business, and general education credits can differ. Some states may mandate specific courses, such as ethics courses, or have stipulations regarding how credits are earned.

Prospective CPA candidates must consult the State Board of Accountancy in the jurisdiction where they intend to practice for accurate information. These boards set and enforce the educational, examination, and experience criteria. Their official websites provide details on credit hour allocations, ethics course mandates, residency requirements, and variations in experience hour qualifications. Understanding these localized rules is important for planning and completing the CPA licensure process.