How Many Credits to Sit for the CPA Exam?

Becoming a Certified Public Accountant (CPA) is a significant career milestone requiring specific educational qualifications. These involve completing a substantial number of college credits, forming the academic foundation for the profession. Understanding these requirements is a fundamental step for aspiring CPAs.

The 150-Hour Requirement

A foundational educational standard for CPA licensure across the United States is the 150-semester hour rule. This regulation mandates that candidates complete 150 semester hours of college coursework, which typically exceeds the 120 hours required for a standard bachelor’s degree. This requirement reflects the increasing complexity of the accounting profession, aiming to provide a broader and deeper understanding of business, accounting, and related fields.

The 150-hour rule generally applies to the educational requirements for obtaining the CPA license, not necessarily for sitting for the exam in all states. This standard was adopted to ensure CPAs possess a comprehensive knowledge base and advanced analytical and critical thinking skills. Meeting this credit threshold is a universal expectation for those seeking full licensure.

Meeting the 150-Credit Requirement

Prospective CPAs can fulfill the 150-semester hour requirement through various academic pathways. A common approach involves obtaining a master’s degree, such as a Master of Accountancy (MAcc) or a Master of Business Administration (MBA) with an accounting concentration, after completing a bachelor’s degree. These graduate programs help students reach the 150-hour threshold while deepening their accounting knowledge. Many universities offer integrated five-year programs that combine a bachelor’s and master’s degree.

Another pathway involves completing a bachelor’s degree and then taking additional undergraduate or graduate courses to accumulate the remaining credits. These extra courses can be in accounting, business, or other relevant subjects, depending on specific state board requirements. Candidates may also supplement their education with credits from community colleges or online courses. It is important to verify that any such credits will be accepted by the specific State Board of Accountancy governing their licensure.

Required Accounting and Business Courses

Beyond the total credit hour requirement, most state boards of accountancy also specify a minimum number of credits in accounting and general business subjects. These course requirements ensure that candidates have a foundational understanding of the core principles and practices of the profession. Boards typically mandate upper-level accounting credits, which often include courses in financial accounting, auditing, taxation, and managerial accounting. These courses provide the technical expertise necessary for performing the duties of a CPA.

In addition to accounting-specific courses, candidates are usually required to complete a minimum number of general business credits. These may encompass subjects such as economics, finance, business law, information systems, and quantitative methods. These business courses broaden a candidate’s understanding of the business environment in which accounting operates. All coursework must be completed at institutions accredited by recognized accrediting bodies, as non-accredited credits are generally not accepted for licensure.

State Variations: Sitting vs. Licensure

The educational requirements for becoming a CPA are established by individual State Boards of Accountancy, leading to variations across jurisdictions. While the 150-semester hour rule is a near-universal standard for CPA licensure, many states permit candidates to sit for the Uniform CPA Examination with fewer credits. For instance, a significant number of states allow individuals to take the exam once they have completed 120 semester hours, typically corresponding to a bachelor’s degree. This distinction means a candidate can pass the exam before fully meeting the 150-hour educational requirement for the license itself. This approach allows candidates to begin the examination process earlier, potentially accelerating their path to licensure.

It is paramount for aspiring CPAs to thoroughly research and understand the specific rules of the state in which they intend to practice. Directly consulting the chosen state’s Board of Accountancy website is the most reliable way to confirm eligibility to sit for the exam and ultimately obtain licensure.