USA · Professional license

Certified Public Accountant (CPA) license

Granted by state boards of accountancy, not by a national exam alone. Depends on the jurisdiction's pathway (see pathways below).

Granted byState boards of accountancy
National exams1Uniform CPA Examination
Experience1 or 2 years depending on the pathway; details set by each board.
Other statesApply state by stateno compact list on this page
See the route Rules in other states

How to get licensed

Depends on the jurisdiction's pathway (see pathways below).

  1. High school diploma
  2. Bachelor's degree in accounting (or qualifying coursework)
  3. Optional: master's or extra credits, depending on pathwayOptional
  4. Uniform CPA Exam (3 Core + 1 Discipline)Exam
  5. Qualifying experience
  6. State board application and licenseLicense

Routes to qualify

  • Graduate degree in accounting + 1 year of professional experience + CPA Exam
  • Bachelor's degree in accounting + 30 additional semester credits (150 hours total) + 1 year of experience + CPA Exam
  • Bachelor's degree in accounting (120 semester hours) + 2 years of professional experience + CPA Exam

These three routes are the NASBA/AICPA model (UAA 9th edition, 2025). A jurisdiction offers them only after its own law adopts them.

The exams

National bodies write the exams; the state board decides who is licensed. AICPA — writes the Uniform CPA Examination; NASBA — coordinates boards of accountancy; co-publishes the Uniform Accountancy Act (UAA).

  • Uniform CPA ExaminationThree 4-hour Core sections — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Taxation and Regulation (REG) — plus one 4-hour Discipline of the candidate's choice: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC) or Tax Compliance and Planning (TCP).
    AICPA
    Exploring the CPA Exam disciplinesAICPA (This Way to CPA)
    Checked
    7 Oct 2026
    View source

State rules and other states

Education, experience and ethics-exam rules differ by state. Since 2025 more states let a 120-hour bachelor's plus 2 years of experience qualify, but not all. Check your state board.

CPA mobility and licensure pathways

Education and experience rules, and which states accept the 120-credit + 2-years pathway, differ by state board. NASBA tracks the rules for every board.

NASBA →

Good to know

Not always required

  • Many accounting jobs do not require a CPA license; BLS says anyone who files reports with the SEC must be a licensed CPA.

Changes to watch

  • State adoption of the 120-hour pathway is ongoing in 2026 (NASBA tracks enacted laws).
Checked 7 Oct 2026. Confirm with the licensing body before you plan around a change.

Careers that use this license

Sources: NASBA · NASBA · AICPA · BLS. Checked 7 Oct 2026. How Margdarshan sources its data →