How to Become a CPA Without an Accounting Degree

A Certified Public Accountant (CPA) credential is a respected designation. CPAs provide services like auditing, tax preparation, financial planning, and business consulting. Individuals without an accounting degree can pursue this designation. The path to becoming a CPA involves fulfilling specific requirements in three main areas: education, examination, and practical experience.

Meeting Education Requirements

CPA licensure requires completing 150 semester hours of college coursework, 30 hours beyond a typical bachelor’s degree. For those without an accounting undergraduate degree, several pathways exist to fulfill this 150-hour requirement and acquire the necessary accounting and business credits.

A common route is to pursue a Master of Accountancy (M.Acc.) or a Master of Business Administration (MBA) with an accounting concentration. These programs provide the accounting knowledge and credit hours for CPA eligibility. Many universities offer M.Acc. programs tailored for students with non-accounting bachelor’s degrees, often including foundational coursework.

Alternatively, individuals can enroll in post-baccalaureate or certificate programs in accounting. These programs deliver the accounting and business courses needed for CPA education requirements without committing to another full degree. They cover core accounting subjects such as financial accounting, managerial accounting, auditing, and taxation, along with general business courses like economics, finance, and business law.

For flexibility, individual courses can be taken at accredited community colleges or online. This allows candidates to acquire accounting and business credit hours while managing other commitments. All coursework, regardless of institution, must originate from a regionally accredited college or university to be accepted by state boards of accountancy. Before starting, candidates should consider academic advising or transcript evaluation services, such as those offered by NASBA, to confirm courses satisfy their target state’s requirements.

Passing the CPA Examination

After fulfilling educational prerequisites, candidates must pass the Uniform CPA Examination. This computer-based test is developed and scored by the American Institute of Certified Public Accountants (AICPA) and NASBA.

Since January 2024, the CPA Exam uses a core-plus-discipline model: three core sections and one discipline section chosen by the candidate. The three mandatory core sections are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG). For the fourth section, candidates select one from three discipline options: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). Each section is four hours, totaling 16 hours for the entire exam.

The CPA Exam application involves submitting an application and official academic transcripts to the relevant state board of accountancy or NASBA. Once eligibility is confirmed, the candidate receives a Notice to Schedule (NTS) to schedule testing appointments at Prometric centers. A passing score of 75 is required for each section. Candidates have an 18-month rolling window from passing their first section to pass the remaining three. Many candidates use professional review courses and study strategies, including multiple-choice questions and task-based simulations.

Fulfilling Experience Requirements

Beyond passing the Uniform CPA Examination, relevant work experience is mandated for CPA licensure. This experience involves accounting-related tasks such as auditing, tax preparation, financial statement analysis, or management accounting.

Most state boards require one to two years of experience, often 1,000 to 2,000 hours, though some states may require more. Experience must be supervised by an active, licensed CPA. This supervising CPA attests to the candidate’s work and professional development, often needing to be licensed in the same jurisdiction where the candidate seeks licensure.

Acceptable experience types differ by state. Public accounting experience, particularly in audit or tax, is widely accepted, but many states also recognize relevant experience gained in industry, government, or academia. Documentation of this experience, often through specific forms provided by the state board and signed by the supervising CPA, is necessary for licensure. Candidates should confirm acceptable experience definitions with their state board early in career planning.

Understanding State-Specific Variations

Becoming a CPA is governed by individual Boards of Accountancy in each of the 50 states, the District of Columbia, and U.S. territories. While general guidelines exist, specific requirements for education, exam application, and experience can differ considerably by jurisdiction.

For instance, the exact number of required accounting and business credit hours within the 150-hour framework, acceptable course types, and ethics exam requirements vary by state. The exam application process, including fees and transcript submission procedures, may also differ between states using NASBA’s centralized system and those managing it independently. The definition of “relevant experience,” its duration, and supervising CPA qualifications also fall under state-specific regulations.

Given these variations, it is important for any aspiring CPA to identify the state or jurisdiction where they intend to practice. Researching that state’s Board of Accountancy website is the most reliable way to obtain accurate information. The NASBA website can serve as a central hub, providing links and general information for all state boards. This ensures all specific requirements for the chosen jurisdiction are met, avoiding delays or complications.