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Frequently Asked Questions About CPA Certification

Becoming a Certified Public Accountant (CPA) is a significant professional achievement for many accounting students and professionals. However, the path to becoming a CPA can involve education requirements, examination requirements, work experience, ethics requirements, and state-specific licensing rules.

The CPA Certifications FAQs at CPA Training Center provide answers to common questions about CPA certification, the CPA Exam, eligibility, education, experience, licensing, continuing professional education, and CPA careers.

Whether you're considering becoming a CPA, preparing for the CPA Exam, or researching accounting certifications, these FAQs can help you understand the process.

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FAQs About CPA And Other Accounting Certifications

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While there are many different types of accounting certifications availalbe (e.g.,tax, auditing, financial reporting, forensic, payroll, EA, and more - go to Accounting Certifications for the full list), the big one for accountants is the CPA license.

What is a CPA

A Certified Public Accountant (CPA) is a licensed accounting professional who has met the education, examination, experience, and other requirements established by the applicable state or jurisdiction. CPAs work in many areas of accounting, including auditing, taxation, financial reporting, consulting, forensic accounting, and corporate finance.

What does CPA stand for

CPA stands for Certified Public Accountant. The CPA designation identifies accounting professionals who have met the requirements for CPA licensure in their jurisdiction.

How do you become a CPA

The general path to becoming a CPA includes completing the required education, passing the CPA Exam, meeting applicable experience requirements, satisfying any ethics or other requirements, and obtaining a CPA license from the appropriate state or jurisdiction. Requirements can vary by jurisdiction, so candidates should verify the rules that apply to their situation.

What are the requirements to become a CPA

CPA requirements vary by state and jurisdiction, but they commonly involve:

• College-level accounting and business education
• Passing the CPA Exam
• Meeting professional experience requirements
• Meeting applicable ethics requirements
• Applying for CPA licensure
• Completing continuing professional education after becoming licensed

Because requirements can change, candidates should check with their state board of accountancy for current requirements.

What is the CPA Exam

The CPA Exam is the professional examination used as part of the CPA licensure process in the United States. The exam evaluates candidates' knowledge and skills in areas relevant to professional accounting practice.

How many sections are on the CPA Exam

The CPA Exam consists of four sections under the current CPA Exam structure:

• Auditing and Attestation (AUD)
• Financial Accounting and Reporting (FAR)
• Regulation (REG)
• One Discipline section: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP)

Candidates take all four sections, with the Discipline section selected based on their interests and career goals.

Which CPA Exam section should I take first

There is no single order that is best for every candidate. The best sequence can depend on your accounting background, academic preparation, work schedule, exam credits, and personal preferences. Candidates should also consider their jurisdiction's rules regarding CPA Exam credit and expiration periods.

How difficult is the CPA Exam

The CPA Exam is challenging and requires significant preparation. The difficulty varies from candidate to candidate depending on their accounting education, professional experience, study habits, and familiarity with the tested material. A structured study plan, consistent practice, and sufficient preparation time can help candidates approach the exam with greater confidence.

How long does it take to become a CPA

The amount of time required to become a CPA depends on several factors, including education, exam preparation, exam completion, work experience, and state licensing requirements. Some candidates complete the process relatively quickly, while others take several years while working or completing additional education requirements.

Do you need an accounting degree to become a CPA

CPA education requirements vary by state or jurisdiction. Some jurisdictions require specific accounting coursework or a certain number of accounting and business credits, while others may have additional education requirements. An accounting degree can provide a strong foundation, but candidates should review the requirements of the jurisdiction where they intend to become licensed. Can you become a CPA without a master's degree. A master's degree is not universally required for CPA licensure. Education requirements depend on the state or jurisdiction. Candidates should determine whether their existing education satisfies the applicable requirements and whether additional coursework or a graduate degree is necessary.

Do CPA candidates need work experience

Many jurisdictions require candidates to obtain qualifying professional experience before receiving a CPA license. The type and amount of experience can vary by jurisdiction. Candidates should review their state board's current experience requirements before planning their licensing path.

What is the difference between CPA certification and CPA licensure

The terms are sometimes used interchangeably, but CPA licensure refers to the legal authorization granted by a state or jurisdiction to practice as a CPA. The CPA Exam is one component of the licensing process. Candidates generally must satisfy all applicable requirements before receiving a CPA license.

Is the CPA license the same in every state

No. CPA licensure requirements are established by individual state boards of accountancy and can differ between jurisdictions. Education, examination, experience, ethics, continuing education, and other requirements may vary.

Can a CPA license be transferred to another state

CPAs may be able to obtain licensure in another jurisdiction through reciprocity, endorsement, mobility provisions, or another process, depending on the circumstances. The rules vary, so CPAs should check with the relevant state boards of accountancy.

What is CPA license mobility

CPA mobility generally allows qualifying CPAs to provide certain services across state lines without obtaining a separate CPA license in every jurisdiction. Mobility rules and limitations can vary, so CPAs should understand the requirements that apply to their services and location.

What happens after you pass the CPA Exam

Passing all four CPA Exam sections does not necessarily mean that you are automatically licensed as a CPA. Candidates may still need to complete applicable education, experience, ethics, application, and other licensing requirements established by their jurisdiction.

How is the CPA Exam structured

Under the CPA Evolution model that took effect in January 2024, candidates take three core sections - Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG) - plus one discipline section of their choosing: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). All four sections must be passed.

Does the discipline section chosen limit what a CPA can do

No. The license issued is the same regardless of which discipline section a candidate passes. The discipline is a demonstration of deeper knowledge in one area, not a restricted scope of practice.

What score is needed to pass

A 75 on a 0 to 99 scale for each section. That figure is a scaled score, not a percentage of questions answered correctly, so it cannot be translated into "75% right."

How long do candidates have to pass all four sections

Passing credit is conditional and expires if the remaining sections are not passed within the board's window. NASBA moved the recommended window from 18 months to 30 months effective January 1, 2024, and states have been adopting it individually, some with transition relief for credits earned earlier.

What education is required to sit for the exam and to be licensed

The long-standing standard is 150 semester hours for licensure, with many states allowing candidates to sit at 120 hours while completing the remainder. Since 2025 a number of states have enacted additional pathways that pair a bachelor's degree with a longer experience requirement. Requirements now differ enough between states that candidates should confirm with the specific board before planning coursework.

What is the difference between a CPA license and a certificate

In most jurisdictions today they are the same thing, but a minority historically issued a certificate on passing the exam and a license once the experience requirement was met. Where the distinction survives, only the license permits practice and use of the CPA designation in public accounting.

Does a CPA license transfer between states

Not automatically, but mobility provisions in most states allow a CPA in good standing in one state to practice in another without obtaining a second license, subject to that state's conditions. Moving a principal place of business generally does require licensure in the new state. Two active licenses mean two sets of CPE obligations.

Is becoming a CPA worth it

For many accounting professionals, becoming a CPA can provide significant career opportunities and professional credibility. CPAs may qualify for positions and responsibilities that require or prefer a CPA license. Whether the CPA credential is worthwhile depends on your career goals, intended area of accounting, financial investment, and professional plans.

CPA Certification vs. Other Accounting Certifications

The CPA is one of several professional accounting credentials available to accounting professionals. Depending on your career goals, you may also encounter certifications and designations focused on management accounting, internal auditing, financial analysis, fraud examination, or other specialties. Choosing a credential should begin with your desired career path and the skills you want to develop. What is the difference between a CPA and other accounting certificationsThe CPA is primarily associated with public accounting and state-issued CPA licensure in the United States. Other accounting credentials may focus on specialized areas such as management accounting, internal auditing, or financial analysis. The right certification depends on your career objectives and professional interests.

Which accounting certification is best

There is no single accounting certification that is best for everyone. The CPA may be particularly valuable for professionals pursuing public accounting, auditing, taxation, financial reporting, or roles where a CPA license is required or preferred. Other certifications may be more appropriate for professionals pursuing specialized career paths.