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CPA Requirements by State (2026)

Pick your state to see what it takes to become a licensed CPA — education, exam, experience, and ethics — with a direct link to your official state board.

Education

150 semester hours of college credit (typically a bachelor’s degree plus ~30 additional hours), including a set number of accounting and business courses.

Examination

Pass all four sections of the Uniform CPA Exam — three Core sections (AUD, FAR, REG) plus one Discipline (BAR, ISC, or TCP). Many states let you sit at 120 hours; licensure requires 150.

Experience

Typically about one year (roughly 1,800–2,000 hours) of relevant accounting experience verified by a licensed CPA. Exact hours vary by state (California, for example, requires 1,200 hours).

Ethics

Many states require an ethics exam (often the AICPA ethics course) before licensure. Requirement and format vary by state.

Always verify with your state board. CPA requirements differ by jurisdiction and change over time — some states are adding alternative licensure pathways. Use this as an orientation, then confirm the exact, current rules with the authoritative source: NASBA state boards directory and the AICPA licensure resources.

Once you meet the requirements, the exam is the hard part.

See the complete CPA study guide