CPA certification is the licence that lets an accountant call themselves a Certified Public Accountant in the United States. You earn it through your state's board of accountancy by meeting three requirements, often called the three Es: education, examination and experience. This guide explains how to become a CPA step by step, what the CPA Exam looks like in 2026, and how to plan the route if you're starting out, changing careers or coming back after a layoff.
One point first: CPA is a US licence. If you work in the UK, India or elsewhere, the comparable qualifications are run by different bodies, which we cover near the end.
How do you become a CPA? The short version
You become a CPA by meeting your state board's education rule, passing all four sections of the Uniform CPA Exam, completing supervised experience and then applying for your licence. Some states also ask for an ethics exam.
| Step | What it involves | Who sets the rule |
|---|---|---|
| 1. Choose your state | The state where you plan to practise | You |
| 2. Education | 150 semester hours, or a bachelor's plus two years' experience where the state allows it | State board of accountancy |
| 3. CPA Exam | Three core sections plus one discipline section | AICPA writes it, state boards grant eligibility |
| 4. Experience | Supervised accounting experience, usually one or two years depending on your route | State board |
| 5. Ethics exam | Required in some jurisdictions | State board |
| 6. Apply for your licence | Through your state board | State board |
What education do you need to become a CPA?
You need either the traditional 150 semester hours or, in states that have adopted it, a bachelor's degree with an accounting concentration plus two years of supervised experience.
The US Bureau of Labor Statistics notes that 150 semester hours is 30 more than a typical four-year bachelor's degree, and that many schools offer five-year combined bachelor's and master's programmes to meet it. A master's degree is not required.
The AICPA describes three routes, all leading to the same CPA licence:
| Route | Education | Supervised experience | Where it's recognised |
|---|---|---|---|
| Bachelor's + 30 | Bachelor's with accounting concentration, plus 30 more credits | One year | All states |
| Master's + 1 | Master's with accounting concentration | One year | All states |
| Bachelor's + 2 | Bachelor's with accounting concentration | Two years | Only states that have enacted it |
Each state has to pass a law or update its rules before the bachelor's + 2 route applies there. So check your board's page before you plan around it.
Example plan (illustrative): Priya finishes a bachelor's in accounting with 124 credits. Her state has adopted the bachelor's + 2 route. Rather than paying for 26 more credits, she starts as a staff accountant, sits the exam while working, and applies for her licence once she has two years of supervised experience.
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What is on the CPA Exam?
The CPA Exam has four sections: three core sections everyone takes and one discipline section you choose. Each section lasts four hours, so the total testing time is 16 hours.
| Section | Type | What it covers |
|---|---|---|
| AUD: Auditing and Attestation | Core | Audit and attestation work |
| FAR: Financial Accounting and Reporting | Core | Financial accounting and reporting |
| REG: Taxation and Regulation | Core | Tax and regulation |
| BAR: Business Analysis and Reporting | Discipline (choose one) | Business analysis and reporting |
| ISC: Information Systems and Controls | Discipline (choose one) | Systems and controls |
| TCP: Tax Compliance and Planning | Discipline (choose one) | Tax compliance and planning |
A few format points from the AICPA and NASBA:
- Each section has five testlets: two of multiple-choice questions and three of task-based simulations.
- You sit it in person at a Prometric test centre.
- Core sections can be scheduled all year. Discipline sections can only be scheduled in the first month of each quarter.
- You can take sections in any order.
- Once you pass your first section, you have between 18 and 30 months, depending on your jurisdiction, to pass the rest.
- NASBA says the exam moves to a new delivery platform in July 2027, with no exams from 1 to 11 July 2027.
Which CPA discipline should you choose?
Choose the discipline closest to the work you want to do. Your licence is the same whichever one you pass.
- BAR suits people heading for financial reporting, FP&A or controller roles. Our financial analyst career guide and financial controller guide show where that leads.
- ISC suits people interested in IT audit, systems and controls.
- TCP suits people who want to specialise in tax.
How much experience do you need?
Usually one year of supervised experience on the bachelor's + 30 or master's routes, and two years on the bachelor's + 2 route. The detail of what counts, who can sign it off and how many hours you need is set by your state board.
The BLS also notes that a few states allow years of public accounting experience to substitute for part of a degree. Again, your board's rules decide.
How long does it take to become a CPA?
It depends on your route and how fast you pass the exam. A typical plan runs from your degree, through the exam while you work, to a licence once your experience is complete. Because the credit window is 18 to 30 months after your first pass, plan your study so you don't lose credit for early sections.
Is CPA certification worth it?
For public accounting and audit, often yes. The BLS notes that any accountant who files a report with the US Securities and Exchange Commission must be a licensed CPA, and that employers may pay exam costs. For many corporate finance roles it is helpful but not required. If you aren't sure yet, start in an accounting role and decide once you know which work you enjoy.
How do you become a public accountant?
In the US, a public accountant who signs audit opinions works as a licensed CPA. You follow the same steps above, and most people start as a staff or associate accountant at a firm while they finish the exam and experience. Our accountant career guide covers the day-to-day work, and the accountant job description shows what employers list.
How do you prepare for the CPA Exam alongside a job search?
Treat it as two projects that support each other.
- Confirm eligibility with your state board before you pay for a review course.
- Pick your first section. The AICPA suggests starting with a section you feel comfortable with.
- Book a date. A fixed date stops study drifting. Remember discipline sections only open in the first month of each quarter.
- Build a weekly routine: for example, weekday evenings for new material and one longer weekend block for practice testlets.
- Keep job hunting. Employers hire staff accountants who are still sitting the exam. Show you can do the work now with accountant interview questions and a practice simulation.
If you've just lost a job and are wondering whether to study full time, read our guide on what to do when you get laid off first, then see how to change careers if accounting is a switch for you.
What if you're not in the US?
CPA is a US licence. Comparable routes elsewhere include:
| Country | Example qualification | What the body says it involves |
|---|---|---|
| UK | ICAEW Chartered Accountant (ACA) | Exams, practical work experience and ethics training |
| UK and international | ACCA Qualification | Exams, ethics and three years' professional experience |
Check the body's own site for current entry routes. Rules for chartered accountancy in India, Canada and Australia are set by their own national bodies.
FAQs
Is a CPA a certification or a licence?
It's a licence. People search for "CPA certification", but CPAs are licensed by their state's board of accountancy.
Can you become a CPA without 150 credit hours?
Yes, in states that have enacted the bachelor's + 2 route: a bachelor's with an accounting concentration plus two years of supervised experience. Elsewhere the 150-hour route still applies.
How many sections are on the CPA Exam?
Four: AUD, FAR and REG, plus one discipline section from BAR, ISC or TCP.
Do you need a master's degree to become a CPA?
No. The BLS says a master's is not required, though some people use one to reach 150 hours.
Can you work as an accountant before you're a CPA?
Yes. Many people work as staff accountants while they sit the exam, and that work often counts towards the experience requirement if it is supervised in the way your state requires.
What next
Confirm your state's rules, choose your route, and start getting experience that counts. While you study, Cohesyve lets you practise simulations of real accounting work, see where you lost marks in a scored report and build a skills profile you can show employers. Free to start, no card.
Sources
Checked 3 November 2026:
- US Bureau of Labor Statistics: Accountants and Auditors, How to Become One
- AICPA, This Way to CPA: How to become a CPA and Education Pathways FAQ
- NASBA: CPA Exam FAQ and Licensure
- AICPA & CIMA: Learn what is tested on the CPA Exam
- ICAEW ACA and ACCA Qualification