CPA License Requirements: Education, Exam and Experience

8/21/2026

The requirements to sit for the CPA exam and the requirements to be licensed as a CPA are two different lists. Most people asking about "CPA requirements" want the second one: what a state board needs to see before it will issue the credential and let you use the title. That list is longer, and it is where most of the state-to-state variation lives.

This post explains the licensure requirements at the national level: what every board asks for, what the model law says, and which parts differ from state to state. It deliberately avoids state figures. Hour counts, experience definitions and ethics rules change, and your own board's current rules are the only authoritative source. For eligibility to take the exam, see our CPA exam requirements page.

The Framework: Three E's, Plus Character and Ethics

Every one of the 55 state and territorial boards of accountancy issues the CPA credential on the same core requirements, usually called the three E's:

• Education: a degree and coursework meeting the board's hour and content rules
• Examination: passing all four sections of the Uniform CPA Examination
• Experience: qualifying work verified by a licensed CPA

Two further conditions sit alongside them. The model Uniform Accountancy Act (UAA) grants the credential only to persons of good moral character, and many boards require an ethics exam or course before licensure.

The UAA is the template. It is published by the AICPA and NASBA, and most states base their accountancy laws on some version of it, but each state adopts it on its own schedule and with its own changes. That is why the framework is national and the details are not.

Requirement	What the model law sets	What typically varies by state
Education	Degree with an accounting concentration; three licensure pathways	Hour totals, content minimums, pathway adoption and dates
Examination	Uniform CPA Exam, uniform grading	Credit window adoption, application process
Experience	Verified by a licensee; public practice, industry, government or academia	Duration, settings, supervision, attest experience
Character	Good moral character, narrowly defined	Background check and disclosure process
Ethics	Not set in the model act's licensure section	AICPA exam, state exam or course, both or neither

 

Requirement 1: Education for Licensure

The pathways

The ninth edition of the UAA recognizes three education routes to the credential:

1. A graduate degree with an accounting concentration, plus one year of experience
2. A bachelor's degree with an accounting concentration plus 30 additional semester credit hours (150 hours in total), plus one year of experience
3. A bachelor's degree with an accounting concentration, plus two years of experience

The third route is new and is being adopted state by state. Where it has not yet been adopted, or is not yet in effect, 150 hours remains the requirement. Confirm which pathways your board offers and on what date, because the rule in force when you file your application is the one that applies.

Content, not just hours

Every route requires an "accounting concentration or equivalent as determined by Board rule." Boards define this through content minimums. NASBA's model rules, for example, set minimums for accounting content (with required subjects including financial accounting, auditing, taxation and accounting information systems), business content, ethics, communications, and research and analysis. Individual boards set their own figures and subject lists.

So a transcript can carry more than enough hours and still fall short. The common gaps are an upper-level accounting subject, a required ethics course or business hours that do not fall into the board's accepted subjects.

Accreditation and foreign education

Boards accept credit from colleges and universities accredited by organizations they recognize. Education earned outside the United States is usually evaluated by a credential evaluation service the board names; many boards use NASBA International Evaluation Services.

Education to sit versus education to license

Many boards allow candidates to sit for the exam before completing the full licensure education, often at a bachelor's degree or around 120 hours with required accounting coursework. The current UAA makes a bachelor's degree with an accounting concentration the requirement to sit. The licensure education still has to be complete before the board issues the credential.

Requirement 2: The Uniform CPA Examination

The exam is the one requirement that is identical everywhere. The AICPA develops and scores it, and it is delivered at Prometric test centers. Under the CPA Evolution model in effect since 2024, candidates take three Core sections (Auditing and Attestation, Financial Accounting and Reporting, and Taxation and Regulation) plus one Discipline section of their choice (Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning).

For licensure, the board needs evidence that you passed all four sections, each with a score of 75 or higher, within the credit window. NASBA's model rules set that window at a rolling 30 months from the release of the first passing score; boards adopt the window individually. Sections passed through one board are generally recognized by another under its rules, which matters for candidates who sit in one state and license in another.

The Discipline section you choose does not restrict what you can do once licensed. It is an exam choice, not a specialty endorsement. If you are deciding where to begin, our post on which CPA exam section to take first covers the trade-offs, and the CPA Exam Prep All Parts Bundle covers preparation for all four sections in one package.

Requirement 3: Experience

What qualifies under the model law

The UAA requires experience providing services or advice using accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills. It can be gained in public practice, industry, government or academia. It may be supervised by a non-licensee, but it must be verified by a licensee. The model rules define one year of experience as full- or part-time employment over no less than one year and no more than three, including at least 2,000 hours of qualifying services.

Duration by pathway

One year for the graduate-degree and 150-hour routes; two years for the 120-hour route. Boards set their own definitions, including how hours and time spans are counted.

Where states vary

Experience rules are where states differ most in practice:

• Some boards accept industry, government and academic experience on the same terms as public accounting; others restrict or weight it.
• Some boards require the verifying CPA to have supervised you directly or to hold a license in that state; others accept any active licensee, including one licensed in another state.
• Attest experience. Some boards issue licenses that allow signing attest reports only where the experience included attest work, or require specific attest hours.
• Many boards accept experience earned before or during the exam; confirm whether yours does.
• Part-time work. Often accepted on a proportional basis within a maximum time span.

Documenting it

Keep a contemporaneous record of dates, hours and duties, and confirm early that your verifier's license is active and meets your board's definition. Verification reconstructed years later is the most common source of avoidable delays at the end of the process.

Requirement 4: Good Moral Character

The UAA grants the credential to persons of good moral character, which it defines as the propensity to provide professional services in a fair, honest and open manner. A board may deny on this ground only where there is a substantial connection between the lack of good moral character and the professional responsibilities of a licensee, and where the finding is supported by clear and convincing evidence; the applicant gets the board's findings and notice of the right to appeal.

In practice, this shows up as disclosure questions on the application and, in some states, a criminal background check or fingerprinting. Answer disclosure questions accurately; an incomplete answer is often treated more seriously than the underlying matter.

The model act also contemplates no citizenship, age or residency requirement, though individual states may have their own administrative requirements, such as identification numbers on applications.

Requirement 5: Ethics

The UAA's licensure section does not set an ethics exam, so each board decides. Some require the AICPA's professional ethics exam, which for licensure requires a score of 90 percent or higher. Some require a state-specific exam or course on their own law and rules, some require both, and some require neither. Some also build an ethics course into the education requirement. This is the requirement candidates most often discover late; check it at the start.

The License Application

When all five requirements are met, you apply to the board for the credential. Expect to provide the application and fee, final transcripts showing licensure education, experience verification forms signed by your verifying CPA, evidence of any ethics requirement, and any background or character information the board requires. The board reviews the file and issues the credential. You may use the CPA title only after it does.

Our post on what to do after passing the CPA exam covers the application stage, and how long it takes to become a CPA shows how the requirements fit on a timeline.

Licensure Beyond Your Home State

The credential is issued by one board, but CPAs often serve clients in many states. Mobility, or practice privilege, lets a CPA licensed in one state practice in another without a second credential, subject to conditions. The current UAA moves mobility toward an individual-based test built on the CPA's own education, exam and experience, with a safe harbor for those licensed under earlier pathways. States must enact that change individually. If you expect cross-border work, particularly attest work, check the rules in each state involved; our post on holding a CPA license in multiple states covers the details.

How to Use This Framework

4. Choose the jurisdiction where you will be licensed.
5. Read its current rules for each of the five requirements, not a summary.
6. Check your transcript against the content minimums, not just the total hours.
7. Confirm the pathways available and their effective dates.
8. Plan experience and verification early.
9. Check the ethics requirement and when it can be completed.
10. Treat the exam as the fixed point and plan the others around it.

For common licensing questions, our accounting licensing FAQs page is a useful companion.

Prepare for the Requirement You Control Most

Education, experience and ethics depend on your board's rules and your employer. The exam depends on your preparation. The CPA Exam Prep All Parts Bundle covers all four sections, and section-level courses such as FAR exam prep let you start with a single section.

Frequently Asked Questions

What are the requirements to become a CPA?

Every state board requires education, the Uniform CPA Examination and verified experience, often called the three E's. The model law also requires good moral character, and many boards require an ethics exam or course. Education is traditionally 150 semester hours with accounting and business content, with newer routes being adopted. The exam has four sections, each passed with a 75. Experience is typically one year, or two on the 120-hour route, verified by a licensed CPA. Your board sets the details.

What is the difference between CPA exam requirements and CPA license requirements?

Exam requirements decide when you may sit for the Uniform CPA Examination; license requirements decide when the board will issue the credential. To sit, many boards require a bachelor's degree or about 120 hours with required accounting coursework. To be licensed, you also need the full licensure education, all four sections passed within the credit window, verified experience, any ethics requirement and good moral character. Treat them as two separate checklists from your board.

How much experience do you need for a CPA license?

Under the model Uniform Accountancy Act, one year for candidates with a graduate degree or 150 hours, and two years for the 120-hour route. NASBA's model rules define one year as at least 2,000 hours of qualifying work over one to three years, verified by a licensed CPA. Experience can come from public practice, industry, government or academia under the model law, but boards set their own rules on settings, supervision and attest experience, so confirm yours before relying on a role.

Do all states have the same CPA requirements?

No. The Uniform CPA Examination is the same everywhere, and most states follow the same education, exam and experience framework from the model Uniform Accountancy Act. The details differ: education hour totals and content minimums, which licensure pathways are available and when they take effect, experience settings and verification rules, and whether an ethics exam is required. The board where you intend to be licensed sets the rules that apply to you.

Can you become a CPA with a criminal record?

Possibly. The model Uniform Accountancy Act lets a board deny the credential for lack of good moral character only where there is a substantial connection between the conduct and the responsibilities of a licensee, supported by clear and convincing evidence, and it gives the applicant findings and a right of appeal. States implement this differently, and some require background checks. Disclose accurately on your application and contact your board early if you are unsure how a matter will be treated.

Does my CPA Discipline section affect my license?

No. The Discipline section, whether Business Analysis and Reporting, Information Systems and Controls or Tax Compliance and Planning, is an exam choice. It does not limit the services you can provide or create a specialty endorsement on your license. Choose the Discipline that best matches your knowledge and work so that studying is efficient. What can affect license scope in some states is your experience, for example whether it included attest work.