Can You Get a CPA Without an Accounting Degree?

Becoming a Certified Public Accountant (CPA) is a significant career aspiration that opens doors to diverse opportunities in finance and business. The CPA designation is widely recognized for its prestige and the rigorous standards required to attain it. While many assume an accounting degree is a prerequisite, this is not always the case. The path to CPA licensure involves meeting specific educational, experience, and examination requirements, which can often be fulfilled through various academic backgrounds and professional development.

Understanding CPA Educational Requirements

The educational foundation for CPA licensure typically centers on the “150-hour rule,” a standard adopted by most U.S. jurisdictions. This rule mandates that candidates complete 150 semester hours of college education, which exceeds the standard 120-hour bachelor’s degree. The additional 30 hours provide a broader understanding of accounting principles and business concepts.

Within these 150 hours, specific coursework is generally required. This includes 24 to 36 semester hours of accounting-specific credits, covering subjects like financial accounting, auditing, taxation, and managerial accounting. Beyond accounting, candidates typically need 24 to 30 semester hours in general business subjects such as economics, finance, business law, and information systems. While all states adhere to the 150-hour rule for licensure, some may allow candidates to sit for the CPA Examination with fewer credits, often 120, requiring the remaining hours for full licensure.

Meeting Educational Requirements Without an Accounting Degree

Individuals holding a bachelor’s degree in a field other than accounting can still pursue CPA licensure by fulfilling the educational requirements. One common pathway is a Master of Science in Accounting (MSA) program. This graduate degree provides the necessary accounting coursework and helps bridge the gap to the 150-hour requirement.

Another option is a Master of Business Administration (MBA) with a concentration in accounting. An MBA program provides a comprehensive business education while allowing students to specialize in accounting, accumulating the required accounting and business credits. For those needing to fulfill specific credit deficiencies without committing to a full master’s program, post-baccalaureate accounting certificate programs offer a focused approach. These certificate programs provide undergraduate-level accounting courses, typically 24 to 36 credit hours, satisfying accounting-specific requirements. Alternatively, individuals can take individual accounting and business courses at a community college or university to accumulate the necessary credits.

Experience and Examination Components of CPA Licensure

Beyond academic qualifications, CPA licensure requires practical experience and successful completion of an examination. The work experience requirement ensures candidates possess real-world accounting skills. Most jurisdictions mandate one to two years of relevant experience, typically 2,000 to 4,000 hours. This experience must be supervised by a licensed CPA, who verifies the candidate’s work and assesses their practical knowledge.

Relevant experience can encompass a broad range of accounting services, including public accounting (auditing, tax, consulting), private industry (financial reporting, internal audit, budgeting), government, and academia. The Uniform CPA Examination is the standardized test all candidates must pass. This multi-part exam assesses an entry-level CPA’s knowledge and skills.

The CPA Examination consists of four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). Each section is four hours long. Candidates must pass all four sections, usually within an 18-month rolling window, to meet the examination requirement.

The CPA Application and Licensure Process

Once all educational, experience, and examination requirements are met, the final step is to apply for the CPA license through a state board of accountancy. This process involves submitting official documents to verify fulfillment of all prerequisites. Candidates provide official transcripts from all attended colleges and universities to confirm educational attainment.

Verification of work experience is a crucial part of the application, often requiring specific forms completed and signed by the supervising licensed CPA. Proof of passing the Uniform CPA Examination is electronically submitted by the examination service directly to the board. Some jurisdictions may also require candidates to pass a separate ethics examination, which can be an AICPA-administered exam or a state-specific one, to ensure understanding of professional conduct. After all documentation is submitted and reviewed, the state board processes the application, and upon approval, issues the CPA license.