AICPA

Meet these requirements, and you'll know you're ready.

Every state requires CPA candidates to take and pass a Uniform CPA Examination. Many states also have additional requirements, including professional work experience and the completion of a minimum number of semester hours in your education. Those requirements are outlined here:

Education

A majority of states require 150 credit hours of education at an accredited college or university as a prerequisite to CPA certification. This exposes students to new developments in the field of accounting and in technology, as well as a vast array of business issues. There are a variety of ways to meet the education requirement; however, most programs lead to a graduate degree.

Many colleges and universities design their accounting program to meet the requirements for a Master of Science (MS) degree in accounting or taxation. Other colleges and universities provide the 150 credit hours through an undergraduate accounting degree, plus a Master of Business Administration (MBA) in areas such as finance, marketing, management or information systems.

The education requirement can also be satisfied with a non–business or non–accounting undergraduate degree combined with an MS in accounting or an MBA in accounting, provided all the requisite accounting and business coursework needed to take the CPA exam is met.

Professional Experience

For professional work experience, most states require some public accounting experience. Certain states/jurisdictions will also accept nonpublic accounting experience (for a business, government or not-for-profit organization), although the minimum experience in corporate accounting is usually higher than that of public accounting experience.

One-tier and Two-tier Requirements

Some states have a one-tier system for certification, which requires candidates to pass the CPA exam and complete all experience requirements before receiving their CPA certificate and license to practice.

Alternately, there are states with a two-tier structure that lets you receive your certificate once you pass the exam. After that you still need to fulfill your experience requirements before obtaining your license to practice public accounting.

State-by-State Requirements

The requirements for certification differ from state to state, so contact your state's board of accountancy for more information.