Accounting Concepts and Practices

Can You Get Your CPA Without a Degree?

Understand the nuanced requirements for CPA licensure. Explore the educational pathways, exam, and experience needed for certification.

The Certified Public Accountant (CPA) designation represents a high level of expertise in the accounting profession. Many aspiring professionals wonder if obtaining this credential is possible without a traditional accounting degree. The path to CPA licensure is complex, focusing on a comprehensive set of educational credit hours alongside other stringent requirements. Becoming a CPA involves fulfilling specific educational, examination, and experience criteria.

The 150-Hour Educational Requirement

All jurisdictions in the United States require 150 semester hours of college coursework for CPA licensure. This educational benchmark extends beyond the typical 120 hours associated with a standard bachelor’s degree, effectively requiring an additional 30 semester hours of study. These 150 hours are not merely a quantity of credits but must also include a specific composition of accounting and general business subjects.

Typically, the 150 hours include a designated number of accounting-specific credits, often ranging from 24 to 30 hours, covering subjects like financial accounting, auditing, and taxation. Additionally, a certain number of general business credits, usually around 24 hours, are required, encompassing areas such as economics, finance, and business law. Some state boards of accountancy accept “degree equivalency” or “combined education,” meaning the 150 hours can be achieved through a bachelor’s degree in a non-accounting field supplemented by post-baccalaureate coursework, or by completing a master’s degree.

Specific educational requirements vary significantly among jurisdictions. Some states may mandate a particular number of upper-level accounting courses, while others offer more flexibility. Candidates must consult their specific state board of accountancy to ensure their coursework aligns with the precise requirements for licensure.

Other CPA Licensure Requirements

Education forms one pillar of CPA licensure, but it is complemented by other requirements. The Uniform CPA Examination is a multi-part assessment that all candidates must pass. This comprehensive exam covers Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG), which are core sections. Additionally, candidates choose one of three discipline sections: Business Analysis and Reporting (BAR), Information Systems and Control (ISC), or Tax Compliance and Planning (TCP). Candidates typically need to pass all sections within a rolling 18-month period.

Beyond the examination, most jurisdictions require a certain amount of relevant work experience. This experience must usually be supervised by a licensed CPA. The duration and type of experience can vary, often ranging from one to two years of full-time work, which may include public accounting, private industry, or government roles. Some states may also have an ethics exam or course requirement. This separate ethics component emphasizes adherence to professional conduct standards.

Some jurisdictions may have residency or age requirements. For example, a few states might require candidates to be at least 18 years old. It is advisable to verify all specific requirements with the relevant state board of accountancy.

Strategies for Meeting Educational Requirements

For individuals who do not possess a traditional four-year accounting degree but aspire to become a CPA, several pathways exist to fulfill the 150-hour educational requirement. One common approach involves pursuing a Master of Accountancy (MAcc) or an MBA with an accounting concentration. These graduate programs help students achieve the 150-hour mark while providing necessary accounting and business-specific credits.

Another viable option is enrolling in post-baccalaureate certificate programs. These programs are designed for individuals with bachelor’s degrees in non-accounting fields, allowing them to complete the specific accounting coursework required for CPA eligibility without committing to a second bachelor’s or a full master’s degree. Such certificates provide focused instruction in core accounting areas.

Taking additional courses at accredited community colleges or through online university programs can also help fulfill the 150-hour threshold and meet specific subject area requirements. This method offers flexibility for those who need to accumulate credits affordably or while working. However, it is important to confirm with the state board of accountancy that such credits will be accepted for licensure.

Regardless of the chosen path, it is important to have transcripts evaluated by the state board of accountancy or a credential evaluation service to determine precisely which credits are still needed. This evaluation helps in tailoring an educational plan to meet any remaining deficiencies. When selecting a program, candidates should prioritize those that are accredited and widely recognized by state boards to ensure the acquired credits count toward CPA eligibility.

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