- You will learn the exact education, exam, and experience steps required to earn a CPA license.
- Following a clear timeline helps you meet 150 credit hour and work experience requirements efficiently.
- Focused study plans and practice exams increase your chance of passing each CPA exam section.
- Maintaining your license requires ongoing continuing professional education and good record keeping.
This guide explains how to become a certified public accountant, walking you through education, the CPA exam, licensure, and ongoing requirements. You will get clear actions, examples, and timelines so you can plan each stage and avoid common delays.
Step-by-Step Guide
Confirm state requirements and plan your pathway
Start by checking the specific requirements for your state board of accountancy because education and experience rules differ across states. Contact the state board website or use NASBA resources to list required credit hours, accepted degree types, and any additional documentation you must submit.
Create a checklist of deadlines, application fees, and any required background checks so you have one place to track what each state expects and when to act.
- Search your state board site for 'CPA requirements' and save the page as a PDF for reference.
- If you plan to move, compare your current state's rules with the prospective state's reciprocity requirements before you apply.
- Email the board if a requirement is unclear and keep the reply for your records.
Complete the necessary education, aiming for 150 credit hours
Most states require 150 semester credit hours with a bachelor’s degree or higher and specific accounting coursework to qualify for licensure. Enroll in an accounting degree or add post-baccalaureate credits, focusing on core subjects like auditing, taxation, financial accounting, and business law so you meet the subject requirements.
Track transcripts early, request unofficial copies periodically, and plan summer or online courses to finish remaining credits without delaying exam eligibility.
- If you lack credits, consider a master's in accounting or targeted graduate courses that count toward the 150-hour total.
- Keep a spreadsheet of completed courses, credits, and how they map to your state’s subject requirements.
- Request official transcripts from each institution at least 6 weeks before submitting your CPA application.
Gain qualifying work experience under a licensed CPA
Most boards require one to two years of supervised accounting experience, often verified by a licensed CPA who signs your experience form. Seek internships, entry-level roles, or public accounting positions where you can perform audit, tax, or financial reporting work and ask for mentorship that includes documented supervision.
Save work samples, engagement letters, and signed verification forms to make the licensure application straightforward and to demonstrate the depth of your experience.
- Ask for a meeting with your supervisor every quarter to review progress and confirm which tasks count toward licensure.
- If you work in industry, focus on roles that include financial statements, internal controls, or external reporting to meet common experience rules.
- Have your supervising CPA sign experience forms as soon as a requirement is met to avoid lost documentation.
Register for and pass the Uniform CPA Exam strategically
The CPA exam has four sections that test different skills, and you must pass all sections within your state’s allowed time window, so plan a study schedule that breaks the content into manageable blocks. Choose a reputable review course, create a calendar with target test dates, and practice with timed multiple-choice and task-based simulations to build stamina.
Expect to balance work and study, so schedule exam sections during lighter work months and use score release dates to plan the next section promptly.
- Use official practice tests and several full-length timed simulations before your exam date to build confidence.
- Aim to complete one exam section at a time and avoid booking multiple sections back-to-back if you have full-time work responsibilities.
- Book exams at testing centers with known good conditions to avoid last-minute distractions.
Apply for licensure and complete required ethics or state-specific exams
After passing the CPA exam and meeting experience and education requirements, submit your license application to the state board with notarized experience forms and transcripts. Many states require an ethics exam or course; find the approved provider and complete that step as directed so it does not delay licensure.
Keep copies of every submission, track application status online if available, and follow up promptly on any additional documentation requests.
- Package your application materials in the order requested by the board to reduce processing time.
- Pay attention to application fees and whether payments are refundable if you need to reapply.
- If your board requires live verification, arrange for your supervising CPA to be available for contact during the review period.
Maintain your license with continuing professional education and good records
Once licensed, you must meet continuing professional education requirements that usually specify hours and subject areas each renewal cycle, so schedule courses early to spread the workload. Choose CPE courses that reinforce your practice area, keep certificates of completion, and maintain a renewal calendar to avoid late fees or lapses in licensure.
Build a simple filing system with digital backups for transcripts, experience verification, ethics certificates, and CPE records so renewals become routine rather than stressful.
- Set annual calendar reminders for required CPE hours rather than waiting until renewal season.
- Mix live and self-study courses to meet subject requirements while keeping costs manageable.
- Keep a renewal checklist that includes license number, board contact, and required documents to speed future renewals.
Common Mistakes to Avoid
Pro Tips from Experts
Join a local or online accounting study group to swap practice questions and maintain motivation during long study periods.
Ask potential employers about their licensing support, such as paid CPE, exam-time accommodations, or mentorship from senior CPAs.
Use a project management board to track each requirement, with columns for 'to do', 'in progress', and 'completed', so nothing is overlooked.
Consider sitting for the exam sections while still in school if you meet state eligibility, this can shorten total time to licensure.
Becoming a certified public accountant takes planning, steady study, and careful documentation, but each step is manageable with a clear checklist and timeline. Start by confirming state requirements, then align your education, experience, and exam schedule, and keep records for renewals.
Take one action this week, such as checking your state board requirements or requesting a transcript, and build momentum from there.
Step-by-step guide: Become a Certified Public Accountant (CPA)
1.
- •What to do: Complete 150 semester hours of college credit with a concentration in accounting and related courses (usually a bachelor's + 30 graduate or undergrad hours).
- •How: Choose a program that lists "meets CPA education" or add a master's in accounting/MBA. Track credit audits each semester.
- •Pitfall: Ignoring state-specific course lists (e.g., some states require 24 accounting hours and 24 business hours).
- •Success indicator: Official transcript showing 150 credits and required course codes.
2.
- •What to do: Review the State Board of Accountancy website where you plan to get licensed.
- •How: Create a checklist: education, ethics exam, experience, residency rules.
- •Pitfall: Assuming NASBA uniformity — rules vary on work experience type and supervision.
- •Success indicator: A printed checklist of your state’s specific requirements.
3.
- •What to do: Submit your transcript and application to your state board or NASBA as required.
- •How: Request official transcripts early, pay fees, and track application status via NASBA's CPA Candidate Bulletin.
- •Pitfall: Late transcript requests delaying eligibility windows.
- •Success indicator: Notice to Schedule (NTS) email.
4.
- •What to do: Pick a review program (Becker, Roger CPA Review, Gleim) and build a calendar dividing topics by weeks.
- •How: Aim for 300–400 study hours total (about 60–100 hours per exam section).
- •Pitfall: Underestimating time for simulation/practice questions.
- •Success indicator: Consistent weekly completion of planned modules and rising practice scores.
5.
- •What to do: Schedule each section strategically—start with your strongest area.
- •How: Use NTS to book Prometric seats; aim to pass two sections within your state’s rolling 18-month window.
- •Pitfall: Spacing sections too far apart, losing knowledge between tests.
- •Success indicator: Passing scores (75+) for each section.
6.
- •What to do: Gain required public accounting or equivalent experience under a licensed CPA.
- •How: Log hours, get supervisor verification on official forms, and document specific tasks (audits, tax returns, compilations).
- •Pitfall: Working in unrelated roles that don’t meet technical hour requirements.
- •Success indicator: Signed experience verification accepted by the state board.
7.
- •What to do: Pass your state’s ethics exam (often AICPA’s Professional Ethics course/exam).
- •How: Purchase the course, study case-based questions, and submit results to the board.
- •Pitfall: Waiting until after licensure application—some states require it earlier.
- •Success indicator: Certificate of completion or transcript submission.
8.
- •What to do: Submit final application with exam scores, experience verifications, ethics results, and fees.
- •How: Follow up with the board for any outstanding documents and request digital or mailed certificate.
- •Pitfall: Incomplete documentation causing delays.
- •Success indicator: Issued CPA license number and pocket ID.
9.
- •What to do: Complete required continuing professional education (e.g., 40 hours annually or 80 hours biennially depending on state).
- •How: Track courses, keep receipts, and use state CPE tracking portals.
- •Pitfall: Missing renewal deadlines leads to fines or inactive status.
- •Success indicator: Successful renewal confirmation and up-to-date CPE log.
10.
- •What to do: Set short-term goals (staff to manager in 3–5 years) and long-term goals (partner, CFO).
- •How: Pursue specialties (forensic, international tax, IT audit) and advanced credentials (CFA, CMA).
- •Pitfall: Stagnating in a narrow role without skills growth.
- •Success indicator: Promotions, salary increases (median CPA salary varies; many mid-level CPAs see 5–15% annual raises with promotion).
Actionable takeaway: Create a project plan with deadlines for education, exam dates, experience logs, and renewal cycles; revisit quarterly.
Expert tips & pro strategies
1.
- •If FAR is your weak area, take it first while academic memory is fresh. Candidates who front-load FAR often pass other sections with less prep time.
2.
- •Break each exam into 12 weekly modules with dedicated practice task-based simulations in the final 4 weeks to build stamina for 4-hour sessions.
3.
- •Log which multiple-choice topics you miss (e.g., revenue recognition, leases). Focus drills on those topics rather than whole-topic re-study.
4.
- •Do timed 4-hour blocks once per week to train concentration. Use only a basic calculator like the one allowed at Prometric.
5.
- •Ask supervisors to assign a mix of audit, tax, and client communication tasks to meet diverse experience requirements and make your verification easier to sign.
6.
- •Many firms reimburse CPA review courses or exam fees. Submit a written request and timeline to HR to increase approval chances.
7.
- •Plan financially for at least one failed section; average retake cost (exam + review) ~ $1,200–$1,800 depending on board and materials.
8.
- •Create quick decks for journal entries, GAAP differences, and tax code numbers. Five-minute daily reviews beat cramming.
9.
- •Join a group of 3–5 candidates with similar timelines for weekly check-ins and targeted problem swaps.
10.
- •After licensure, target high-demand niches (state tax, SOC audits, or NPO accounting). Specialists can command 10–30% higher fees or salaries.
Actionable takeaway: Combine timed practice, targeted micro-drills, and employer-aligned experience to shrink your timeline and costs.
Common challenges and how to overcome them
1.
- •Why it occurs: Long work hours leave limited study time.
- •How to recognize: Falling behind your study calendar for 2 consecutive weeks.
- •Solution: Block 90–120 minutes daily before/after work, and use weekends for 3–4 hour sessions. Inform your manager of exam dates to reduce conflicts.
- •Prevention: Build a 6-month study plan with employer buy-in.
2.
- •Why: Different states require different types of supervised experience.
- •Recognize: Supervisor unwilling to sign verification or mismatch in task types.
- •Solution: Review state rules early, document tasks monthly, and request a mentor CPA in your firm.
- •Prevention: Choose employment that aligns with your state’s definition of qualifying experience.
3.
- •Why: Passing scores for first and last sections must fall within your state’s rolling window.
- •Recognize: You pass two sections then delay others more than a year.
- •Solution: Schedule remaining sections within the window; if missed, retake earliest sections.
- •Prevention: Track dates on a shared calendar with reminders.
4.
- •Why: Insufficient timed practice.
- •Recognize: Losing focus after 2 hours in practice runs.
- •Solution: Increase timed practice blocks and adopt exam-day nutrition and rest routines.
- •Prevention: Weekly full-length simulations three months before test.
5.
- •Why: High stakes and prolonged prep.
- •Recognize: Avoidance, sleep disruption, or negative self-talk.
- •Solution: Short mental-health breaks, mindfulness apps, and targeted tutoring for weak topics to rebuild confidence.
- •Prevention: Schedule light recovery days and reward milestones.
6.
- •Why: Busy professionals forget annual/biannual hours.
- •Recognize: Missing renewal notifications.
- •Solution: Subscribe to auto-enroll CPE packages (e.g., 40 hours/year) and store certificates in one folder.
- •Prevention: Set calendar reminders three months before renewals.
Actionable takeaway: Anticipate timing and documentation issues early; use calendars, monthly logs, and employer communication to avoid most roadblocks.
Real-world examples: Paths to CPA success
Example 1 — Career switcher: financial analyst to CPA (18 months)
- •Situation: Maria, 28, had a finance bachelor's (120 credits) and worked as a financial analyst. She needed 30 more credits and the CPA license to move into accounting leadership.
- •Approach: She enrolled in an accelerated MAcc program that delivered the 150 credits in 12 months while she studied nights for the CPA. She used Becker and scheduled FAR then AUD within a 6-week span.
- •Challenges: Balancing classes, employer projects, and 300+ study hours. She negotiated a reduced workload for a quarter and tracked study with a weekly planner.
- •Results: Passed all four sections within 10 months, completed supervised experience at her firm in 9 months, and earned a 20% salary increase when promoted to accounting manager.
Example 2 — Small firm new hire: meet experience while passing exams (24 months)
- •Situation: Jamal joined a small CPA firm with limited audit work but heavy tax season tasks.
- •Approach: He mapped his state’s experience rules requiring 1 year of public accounting under a CPA and cross-trained on compilation and review engagements. He prioritized BEC and REG during tax season and scheduled AUD in the off-season.
- •Challenges: Limited exposure to attest work initially; he requested shadowing on audits and took online SOC audit modules to fill gaps.
- •Results: Completed required experience in 14 months, passed all sections in 16 months, and later led a new small-business advisory service that increased firm revenue by 12% in year one.
Example 3 — International candidate: navigating reciprocity (30 months)
- •Situation: Li, an accounting graduate from abroad, wanted U.S. CPA licensure to work for a Big Four firm.
- •Approach: She evaluated states with favorable reciprocity rules and chose Illinois due to clear foreign transcript evaluation processes. She used NASBA’s foreign evaluation and took additional U.S. GAAP and tax courses.
- •Challenges: Transcript evaluation delays and unfamiliarity with U.S. tax law.
- •Results: After 30 months she met education requirements, passed exams, and secured a transfer to the Big Four U.S. office. Her international background helped win two multinational clients, increasing her bonus by 15%.
Actionable takeaway: Tailor your route based on prior credits, employer opportunities, and state rules; plan for specific gaps (audit exposure, U. S.
tax) early.
Essential tools and resources
1.
- •What: Comprehensive review course with lectures, practice questions, and simulations.
- •When to use: Primary study program for structured prep.
- •Cost/limits: Premium packages $1,500–$3,000; strong instructor support but higher price.
2.
- •What: Large test bank and diagnostic tools.
- •When: Good for deep question practice and self-paced learners.
- •Cost/limits: $1,000–$1,800; interface is dense for some users.
3.
- •What: Official exam blueprints that list tested tasks and content weights.
- •When: Use to plan study focus and understand scoring.
- •Cost/limits: Free; doesn't teach but defines scope.
4.
- •What: Official eligibility rules and application steps.
- •When: Early in planning and before licensure application.
- •Cost/limits: Free; state rules vary—read carefully.
5.
- •What: Book test seats and manage exam appointments.
- •When: After you receive NTS.
- •Cost/limits: Fees depend on section and state (~$200–$250 per section in many states).
6.
- •What: Spaced repetition for micro-topics like journal entries and tax rates.
- •When: Daily quick reviews and retention work.
- •Cost/limits: Free or low-cost; quality depends on your deck.
7.
- •What: Courses to meet continuing education hours.
- •When: During renewal cycles or specialization training.
- •Cost/limits: Individual course fees vary; bundles often save money.
8.
- •What: Track dates, hours, tasks, and supervisor sign-offs.
- •When: Update monthly to ensure smooth verification.
- •Cost/limits: Free to create; essential for avoiding documentation delays.
Actionable takeaway: Combine one major review course, official AICPA blueprints, a disciplined scheduling tool, and a monthly experience log to streamline the path to CPA.