The accounting profession presents numerous pathways. Aspiring accountants benefit from a solid understanding of the current landscape in this field, along with the credentials that can help them tailor their path forward. The Certified Public Accountant (CPA) credential is recognized across the industry as the gold standard due to its rigorous qualifications.
To help aspiring professionals map out their career trajectory, the following sections provide an overview of the education, exams, professional experience, and state requirements involved.
What Is a CPA?
A CPA is an accountant who has demonstrated the knowledge and competency required to become licensed to practice by a state board of accountancy. As licensed professionals, CPAs have the ability to take on more complex tasks, which allows them to explore specialty areas throughout their careers. According to the Association of International Certified Professional Accountants (AICPA), CPAs have to meet strict requirements before they can become licensed to practice in the state where they plan to work.
Steps to Become a CPA
All CPAs are accountants, but not all accountants are automatically CPAs. If you are interested in how to become a CPA, consider these steps:
Earn a Bachelor’s Degree in Accounting or Related Field
Accountants can pursue their CPA credential if they have earned a bachelor’s degree with an accounting concentration. An accounting-focused degree is the most direct path because it ensures that aspiring professionals complete relevant coursework needed for licensure.
Meet the 150 Credit Hour Requirement
Traditionally, CPA licensure requirements include earning a 120-credit bachelor’s degree and completing an additional 30 semester credits. According to the National Association of State Boards of Accountancy (NASBA), there is a new 120-credit pathway that allows graduates to earn their CPA credential if they have two years of professional experience and pass the CPA exam. Some states are still working to adopt the new pathway.
Pass the Uniform CPA Examination
All individuals who want to become a CPA need to pass the Uniform CPA Exam, developed by AICPA. NASBA does not play a role in developing exam content or scoring the test.
The Core sections of the CPA exam (four hours in length) include:
- Auditing and Attestation
- Financial Accounting and Reporting
- Taxation and Regulation
In addition, those taking the exam must complete one of the following Discipline sections:
- Business Analysis and Reporting
- Information Systems and Control
- Tax Compliance and Planning
Testing is available continuously throughout the year for Core sections. After passing the first exam, candidates are given 30 months to take the three remaining sections.
Per AICPA as of 2026, these are the exam testing windows for the Discipline sections:
- January 1–31
- April 1–30
- July 1–31
- October 1–31
Gain Required Work Experience
In general, accountants need at least one year of professional experience to sit for the Uniform CPA Exam — though Becker Professional Education, a leading provider of training and prep materials for accounting professionals, notes that professional experience requirements may vary by state. Professionals in government, industry, or accounting roles that entail the use of accounting, consulting, financial advisory work, or management may be eligible.
Apply for CPA Licensure
The final licensing steps may vary from state to state, but many require accountants to:
- Pass an ethics exam.
- Complete a background check.
- Commit to ongoing education and professional development throughout their careers.
Required Education for a CPA
To become a CPA, students should earn a bachelor’s degree with an accounting concentration. While a bachelor’s in accounting is not strictly necessary, most students are required to complete a certain amount of upper-level business and accounting coursework. Choosing the right degree program helps ensure you are able to meet these requirements.
Bachelor’s Degree Requirements
Typical coursework required in an accounting program covers topics in:
- Accounting theory
- Accounting information systems
- Auditing
- Federal taxes
Most accounting degree programs include high-level business coursework, too, such as business analytics and business law and ethics.
Enrolling in an accounting program, you have the opportunity to complete courses that align with CPA requirements.
The 150 Credit Hour Rule Explained
While CPA requirements are evolving, most states require candidates to earn 150 credit hours to become a CPA. To meet these requirements, students can take additional courses or earn a graduate degree. Pursuing a graduate education is a common pathway for those interested in becoming a CPA.
Optional Certifications
Additionally, CPAs can earn optional certifications to complement their credential. Popular accounting certifications include:
- Certified Management Accountant (CMA)
- Certified Internal Auditor (CIA)
- Certified Fraud Examiner (CFE)
Required Experience for a CPA
In general, most states require candidates to have completed one year of professional experience in qualifying roles under the supervision of a licensed CPA. However, specific requirements do depend on the state.
State Requirements for CPA Licensure
Requirements for CPA licensure are state-specific in regard to education, residency, ethics exams, and continuing education. It is important to consult your state board of accountancy to confirm licensure requirements.
How Long Does It Take to Become a CPA?
The length of time to become a CPA can vary based on your personal path — but in general, it takes anywhere from five to seven years from the time you begin your undergraduate education until you are licensed to practice as a CPA.
How Hard Is the CPA Exam?
The Uniform CPA Examination is designed to be a rigorous test of an individual’s understanding of advanced accounting principles and practices. According to AICPA, pass rates for the individual sections fall between 40% and 60%, but scores are scaled across the entire exam. Thorough preparation in advance may increase your chances of passing the CPA exam.
What Can You Do With a CPA License?
As an accountant with a CPA license, you may pursue a variety of pathways across:
Public Accounting
Public accounting refers to third-party firms that provide accounting services for clients. According to the United States Bureau of Labor Statistics (BLS), public accountants work to examine and prepare financial documents (including taxes). They may work for firms or for themselves.
Corporate Accounting
Corporate accounting involves preparing and examining financial statements/documents specifically for large businesses. Corporate accountants often work directly for an organization to organize financial documents and ensure they remain in compliance with laws and regulations.
Government and Nonprofit
Government and nonprofit accounting refers to the practice of maintaining financial documents for organizations that are publicly funded. There may be additional regulations and requirements in place, which is why accountants need specialized expertise in this area.
Forensic Accounting
Forensic accounting is a niche accounting discipline focused on investigating financial crimes, like fraud and embezzlement. Forensic accountants have an advanced understanding of leading accounting principles as well as criminal justice expertise.
Salary and Job Outlook for CPAs
According to the BLS, employment levels for accountants and auditors are expected to grow by about 5% between 2024 and 2034, with job openings being driven by ongoing retirement and individuals leaving the profession. CPA licensure can help you qualify for advanced or specialized roles, which may positively influence your earning potential over the course of your career.
Start Your Path Toward Becoming a CPA
Knowing how to become a CPA is the first step — next, start building the fundamental knowledge for this career path. At Johnson & Wales University (JWU) Online, the Bachelor of Science in Accounting program features a career-focused curriculum, providing targeted CPA preparation while establishing a solid academic foundation in accounting principles.
For more information about completing your degree online, complete the Request Info form, call 855-JWU-1881, or email [email protected].