How Hard Is It to Get Your CPA License?
Demystify the path to CPA licensure. Learn about the rigorous requirements and sustained effort needed to achieve and maintain this professional credential.
Becoming a Certified Public Accountant (CPA) represents a professional achievement, signifying high expertise, ethical understanding, and practical experience in various financial disciplines. While the path to licensure is demanding, understanding its specific requirements is key. The process involves distinct stages, each requiring dedicated effort from aspiring professionals.
Educational Requirements
CPA licensure requires specific educational benchmarks. Most jurisdictions in the United States mandate 150 semester hours of college coursework, exceeding the 120 hours for a standard bachelor’s degree and necessitating an additional 30 hours of study. These extra hours can be acquired through a master’s degree in accounting (MAcc), a Master of Business Administration (MBA) with an accounting concentration, or by taking additional undergraduate courses.
The curriculum must include a specified number of accounting and business-related courses. Common accounting subjects include auditing, taxation, financial accounting, and managerial accounting. Business law, economics, finance, and information systems are required business courses. While the 150-hour rule is a widespread baseline, the exact breakdown of required accounting and business credits can differ among state boards of accountancy.
Experience Requirements
Practical experience forms an important component of CPA licensure eligibility. Most state boards require candidates to accumulate supervised accounting experience, ranging from one to two years, equivalent to 2,000 to 4,000 hours. This experience must be overseen by a currently licensed CPA who can verify the nature and duration of the work performed.
Qualifying experience includes tasks such as auditing and assurance services, tax preparation and planning, financial reporting, and management advisory services. Work gained in public accounting firms, private industry, government, or academia can be accepted, though specific definitions and requirements vary by jurisdiction. Internships and part-time work may also count towards the experience total, provided they meet the supervisory and content criteria established by the licensing board.
The Uniform CPA Examination
The Uniform CPA Examination is a primary assessment for aspiring Certified Public Accountants. This comprehensive exam measures the knowledge and skills for entry-level accounting professionals. It is structured into four distinct sections, each lasting four hours.
The exam includes core sections:
Auditing and Attestation (AUD)
Financial Accounting and Reporting (FAR)
Regulation (REG)
Candidates also select one of three Discipline sections:
Business Analysis and Reporting (BAR)
Information Systems and Control (ISC)
Tax Compliance and Planning (TCP)
Each section features a combination of multiple-choice questions (MCQs) and task-based simulations (TBSs), which present real-world scenarios.
The exam is scored on a scale of 0 to 99, with a minimum score of 75 required to pass each section. A score of 75 reflects a scaled score based on question difficulty, not a percentage of correct answers. Overall pass rates for the exam sections are around 50%, reflecting the demanding content.
Candidates dedicate a large amount of time to studying, ranging from 80 to 120 hours per section, totaling 320 to 420 hours for the entire examination. An important rule is the “rolling window,” which requires candidates to pass all four sections within a set timeframe. While historically 18 months, NASBA recently approved extending this to 30 months, though individual state boards must adopt this change. Prior to taking the exam, candidates must apply for and receive a Notice to Schedule (NTS), authorizing them to sit for exam sections.
Applying for the CPA License
After meeting educational and experience requirements and passing all sections of the Uniform CPA Examination, candidates formally apply for licensure. This requires submitting a comprehensive application packet to their State Board of Accountancy for final review.
Required documentation includes official academic transcripts to verify the 150 semester hours of education. Candidates must also provide detailed experience verification forms, completed and signed by the supervising licensed CPA. Proof of passing all four sections of the Uniform CPA Examination is a key component of this submission. Application fees are also required, and these amounts can vary.
Maintaining Your CPA License
Maintaining a CPA license is a continuing commitment. To keep an active license, CPAs must participate in Continuing Professional Education (CPE). This ensures professionals remain current with evolving accounting standards, tax laws, and industry best practices.
Specific CPE requirements vary by jurisdiction, but a common mandate is to complete 80 to 120 hours of CPE over a two- or three-year reporting period. These hours include specific requirements for ethics training, usually around 4 hours, to reinforce professional conduct. Maintaining the license through regular CPE demonstrates a commitment to professional competence and ethical practice.