A complete step-by-step guide to earning your Certified Public Accountant license in 2025-2026.
Becoming a Certified Public Accountant (CPA) requires meeting education requirements, passing the Uniform CPA Examination, gaining supervised work experience, and obtaining your license from a state board of accountancy. The specific requirements vary by state, but the general pathway is similar across the U.S. The reward is significant — CPAs earn a substantial salary premium over non-certified accountants, making the investment well worth the effort.
Most states require 150 semester hours of college education, including specific accounting and business courses.
Submit your application through your state board of accountancy and receive your Notice to Schedule (NTS).
Complete the three core sections (FAR, AUD, REG) plus one discipline section of your choice (TCP, BAR, or ISC).
Most states require 1-2 years of accounting experience under a licensed CPA's supervision.
Many states require passing an ethics exam covering professional standards and conduct.
Submit your license application to your state board after meeting all requirements.
The total cost varies widely depending on your state, educational path, and choice of study materials. Here's a general breakdown of expenses:
| Expense | Estimated Cost | Notes |
|---|---|---|
| CPA Exam Application Fee | $50-$200 | Varies by state |
| CPA Exam Fees (per section) | $250-$300 | 4 sections total |
| CPA Review Course | $0-$3,500 | Wide range of options |
| Ethics Exam | $150-$250 | If required by state |
| License Application Fee | $50-$500 | Varies by state |
| Total Estimated Cost | $1,500-$5,000+ | Depending on choices |
* These are estimated ranges. Actual costs vary by state and individual circumstances. Does not include education costs (college tuition).
The Uniform CPA Examination consists of three core sections that all candidates must pass, plus one discipline section of your choice. The exam tests entry-level competencies required for CPAs. Choosing the right order to take your sections can make a real difference in your momentum and overall timeline.
The total time varies significantly. After completing your education (4-5 years), most candidates spend 12-18 months passing the CPA exam while also completing their experience requirement (1-2 years). If you work during your studies and exam prep, the total timeline from starting college to licensure is typically 6-8 years.
Some states allow you to sit for the CPA exam with 120 credit hours (a bachelor's degree), but you'll need 150 hours before you can be licensed. Check your specific state's requirements, as this varies significantly.
Not necessarily. While an accounting degree is the most direct path, many states accept degrees in related fields (business, finance) combined with specific accounting coursework. You'll typically need a certain number of accounting and business credit hours regardless of your major.
You can pass the CPA exam without work experience in most states, but you cannot receive your CPA license until you complete the required experience (typically 1-2 years under CPA supervision). Some states allow you to use the "CPA Exam Qualified" designation in the meantime.
The CPA exam is considered one of the most challenging professional exams. Pass rates typically range from 40-60% depending on the section. However, with adequate preparation (typically 300-400+ hours of study total), most dedicated candidates eventually pass all sections.
Yes, most states have reciprocity agreements that allow licensed CPAs to obtain licenses in other states through a streamlined process. Requirements vary, so check with the state board where you want to practice.
Practice with thousands of CPA exam questions and track your progress as you prepare.