Accounting Concepts and Practices

How Long Does It Take to Become a CPA?

Planning to become a CPA? Get a clear understanding of the full timeline, from initial steps to final licensure.

Becoming a Certified Public Accountant (CPA) is a significant career achievement in the accounting profession, opening doors to diverse opportunities. The journey to CPA licensure involves meeting specific educational, examination, and experience requirements. Understanding the typical timeframes associated with each stage is important for aspiring professionals planning their path to this designation. This article outlines the phases involved in becoming a CPA, detailing the duration and effort required.

Meeting Educational Requirements

The educational foundation for CPA licensure involves completing 150 semester hours of college coursework, a requirement that exceeds the standard 120 hours for a bachelor’s degree. This typically means an additional year of education beyond a standard four-year bachelor’s degree.

There are several common pathways to fulfill the 150-hour requirement. Many candidates pursue a Master of Accountancy (MAcc) or a Master of Science in Taxation (MST) degree, designed to meet these educational criteria and provide advanced accounting knowledge. Full-time master’s programs in accounting are often completed in 9 to 24 months. An MBA with an accounting concentration can also contribute to the required credit hours.

Alternatively, some individuals complete the additional credit hours through a second bachelor’s degree, a dual major, or by taking extra undergraduate courses. Some universities offer five-year integrated bachelor’s and master’s programs, which streamline earning the 150 credits. While requirements can vary by jurisdiction, the general principle of 150 semester hours remains consistent across most U.S. states and territories.

Navigating the CPA Examination

The CPA Examination is a rigorous phase designed to assess a candidate’s knowledge and skills across various accounting disciplines. This comprehensive exam is divided into four main sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG).

The typical study period for each section of the CPA Exam can range from 80 to 120 hours, totaling an estimated 300 to 500 hours across all four sections. Candidates apply to a state board of accountancy, which issues a Notice to Schedule (NTS) after verifying eligibility. The exam sections do not need to be taken in a specific order.

The 18-month rolling window is a key aspect of the CPA Exam timeline. Once a candidate passes their first section, they must pass the remaining three sections within an 18-month period. If a section is not passed within this timeframe, the credit for the earliest passed section expires, requiring a retake, which extends the overall timeline.

After submitting an application and transcripts, it can take several weeks for the state board to review credentials and issue the NTS. Scheduling an exam section then depends on testing center availability. The fees for the CPA Exam typically range from $238.15 to $356.55 per section, in addition to application fees that can be $50 to $200.

Fulfilling Experience Requirements

A practical experience component is generally required for CPA licensure. This experience ensures candidates apply their knowledge in real-world accounting environments under professional supervision. Most jurisdictions mandate one to two years of relevant work experience, though this can vary.

This practical experience must typically be supervised by a licensed CPA, who attests to the candidate’s professional competence and adherence to ethical standards. Accepted experience includes roles in public accounting (audit or tax), corporate accounting, government, or academia. The work performed must demonstrate the application of accounting principles, auditing standards, or tax laws.

The duration and nature of the required experience directly influence the overall timeline to licensure. Some states may allow for a reduction in the experience requirement if a candidate holds a master’s degree or has completed specific academic programs. Documenting and verifying this experience involves submitting detailed forms, often signed by the supervising CPA, to the state board of accountancy.

Understanding the Overall Timeline

The total time required to become a CPA can range significantly, typically spanning from four to six years, or even longer, depending on individual circumstances and chosen pathways. This cumulative timeline begins with undergraduate studies and extends through the completion of educational, examination, and experience requirements. Each phase builds upon the last, contributing to the overall duration.

For a candidate who completes a bachelor’s degree in four years and then pursues a master’s degree to meet the 150-hour requirement, an additional one to two years of education might be added. During or after the completion of the 150 credit hours, candidates typically dedicate 6 to 18 months to studying for and passing the four sections of the CPA Examination within the 18-month rolling window. This examination phase often overlaps with or immediately follows the educational pursuits.

The experience requirement, commonly one to two years, usually commences after or concurrently with the educational and examination phases. Factors such as pursuing education full-time versus part-time significantly influence the timeline, with part-time study extending the educational period. Similarly, the speed at which a candidate passes the CPA Exam—whether on the first attempt or with multiple retakes—can shorten or prolong the examination phase. The pace of gaining the necessary work experience, including securing a supervised position, also directly impacts the overall duration.

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