Accountant and CPA: degree, credit hours, CPA Exam and state license
Accountants typically need a bachelor's degree in accounting or a related field. A CPA license is required only to file reports with the SEC; it comes from a state board of accountancy after the Uniform CPA Exam, the state's education route and experience.
For: Students who like numbers, rules and detail, and who may want the CPA license for audit, tax or public accounting work.
Route 1: Bachelor's + 30 more credits (150 hours) → CPA 150-hour route
Bachelor's in accounting + 30 additional semester credits + 1 year of experience + the CPA Exam. Many schools offer a 5-year combined bachelor's and master's.
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Start here
High school diploma
BLS
Accountants and Auditors — How to Become OneU.S. Bureau of Labor Statistics (OOH)- Checked
- 20 Oct 2026
Says all states require 150 semester hours for the CPA; NASBA's 2025 pathways page shows a 120-hour route in states that adopt it, so the site uses NASBA for credit hours.
View source -
About 4 years
Bachelor's in accounting or a related field
Internships with public accounting or business firms give practical experience.
BLS
Accountants and Auditors — How to Become OneU.S. Bureau of Labor Statistics (OOH)- Checked
- 20 Oct 2026
Says all states require 150 semester hours for the CPA; NASBA's 2025 pathways page shows a 120-hour route in states that adopt it, so the site uses NASBA for credit hours.
View source -
150 hours
30 more semester credits or a master's
A graduate degree in accounting with 1 year of experience is a route of its own.
NASBA
New CPA Licensure Pathways and CPA MobilityNASBA- Checked
- 7 Oct 2026
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Exam gate
Uniform CPA Exam
Three Core sections (AUD, FAR, REG) plus one Discipline you choose (BAR, ISC or TCP).
CPA Exam detailsAICPA
Exploring the CPA Exam disciplinesAICPA (This Way to CPA)- Checked
- 7 Oct 2026
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1 year
Qualifying experience
Each board defines what counts.
NASBA
New CPA Licensure Pathways and CPA MobilityNASBA- Checked
- 7 Oct 2026
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License
State CPA license
Issued by the state's board of accountancy.
CPA license stepsNASBA
New CPA Licensure Pathways and CPA MobilityNASBA- Checked
- 7 Oct 2026
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Goal
Certified Public Accountant
BLS
Accountants and Auditors — How to Become OneU.S. Bureau of Labor Statistics (OOH)- Checked
- 20 Oct 2026
Says all states require 150 semester hours for the CPA; NASBA's 2025 pathways page shows a 120-hour route in states that adopt it, so the site uses NASBA for credit hours.
View source
Route 2: Bachelor's (120 hours) + 2 years of experience → CPA Where the state allows it
The newer model route; a state offers it only after its own law adopts it.
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Start here
High school diploma
BLS
Accountants and Auditors — How to Become OneU.S. Bureau of Labor Statistics (OOH)- Checked
- 20 Oct 2026
Says all states require 150 semester hours for the CPA; NASBA's 2025 pathways page shows a 120-hour route in states that adopt it, so the site uses NASBA for credit hours.
View source -
120 hours
Bachelor's degree in accounting
NASBA
New CPA Licensure Pathways and CPA MobilityNASBA- Checked
- 7 Oct 2026
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Exam gate
Uniform CPA Exam
CPA Exam detailsAICPA
Exploring the CPA Exam disciplinesAICPA (This Way to CPA)- Checked
- 7 Oct 2026
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2 years
Qualifying experience
NASBA
New CPA Licensure Pathways and CPA MobilityNASBA- Checked
- 7 Oct 2026
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License
State CPA license
CPA license stepsNASBA
New CPA Licensure Pathways and CPA MobilityNASBA- Checked
- 7 Oct 2026
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Goal
Certified Public Accountant
BLS
Accountants and Auditors — How to Become OneU.S. Bureau of Labor Statistics (OOH)- Checked
- 20 Oct 2026
Says all states require 150 semester hours for the CPA; NASBA's 2025 pathways page shows a 120-hour route in states that adopt it, so the site uses NASBA for credit hours.
View source
Route 3: Accountant without a CPA license Many jobs
Only accountants who file reports with the SEC must be licensed CPAs; others become CPAs to improve job prospects or gain clients.
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Start here
High school diploma
BLS
Accountants and Auditors — How to Become OneU.S. Bureau of Labor Statistics (OOH)- Checked
- 20 Oct 2026
Says all states require 150 semester hours for the CPA; NASBA's 2025 pathways page shows a 120-hour route in states that adopt it, so the site uses NASBA for credit hours.
View source -
About 4 years
Bachelor's in accounting or business
Some employers prefer a master's in accounting or an MBA with an accounting concentration.
BLS
Accountants and Auditors — How to Become OneU.S. Bureau of Labor Statistics (OOH)- Checked
- 20 Oct 2026
Says all states require 150 semester hours for the CPA; NASBA's 2025 pathways page shows a 120-hour route in states that adopt it, so the site uses NASBA for credit hours.
View source -
Goal
Accountant or auditor
Management accountants often start as cost accountants, junior internal auditors or trainees.
BLS
Accountants and Auditors — How to Become OneU.S. Bureau of Labor Statistics (OOH)- Checked
- 20 Oct 2026
Says all states require 150 semester hours for the CPA; NASBA's 2025 pathways page shows a 120-hour route in states that adopt it, so the site uses NASBA for credit hours.
View source
Route 4: Associate's degree or bookkeeper → junior accountant Work your way up
In some cases, people with an associate's degree, and bookkeeping, accounting and auditing clerks who meet employer requirements, get junior accounting positions.
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Start here
Associate's degree or bookkeeping job
BLS
Accountants and Auditors — How to Become OneU.S. Bureau of Labor Statistics (OOH)- Checked
- 20 Oct 2026
Says all states require 150 semester hours for the CPA; NASBA's 2025 pathways page shows a 120-hour route in states that adopt it, so the site uses NASBA for credit hours.
View source -
On the job
Show your accounting skills
BLS
Accountants and Auditors — How to Become OneU.S. Bureau of Labor Statistics (OOH)- Checked
- 20 Oct 2026
Says all states require 150 semester hours for the CPA; NASBA's 2025 pathways page shows a 120-hour route in states that adopt it, so the site uses NASBA for credit hours.
View source -
Goal
Junior accountant
BLS
Accountants and Auditors — How to Become OneU.S. Bureau of Labor Statistics (OOH)- Checked
- 20 Oct 2026
Says all states require 150 semester hours for the CPA; NASBA's 2025 pathways page shows a 120-hour route in states that adopt it, so the site uses NASBA for credit hours.
View source
Licenses, registrations and certifications
Each one is marked: a state or federal license is the law, a registration through an employer comes with the job, and a voluntary certification is one employers may ask for.
- CPA license
State boards of accountancy · State license - Required for accountants who file reports with the Securities and Exchange Commission; optional for many other accounting jobs. Employers may pay the CPA exam costs.
BLS
Accountants and Auditors — How to Become OneU.S. Bureau of Labor Statistics (OOH)- Checked
- 20 Oct 2026
Says all states require 150 semester hours for the CPA; NASBA's 2025 pathways page shows a 120-hour route in states that adopt it, so the site uses NASBA for credit hours.
View source - Specialty certifications
Professional societies · Voluntary - Certification in a specialized field of accounting and auditing shows professional competence.
BLS
Accountants and Auditors — How to Become OneU.S. Bureau of Labor Statistics (OOH)- Checked
- 20 Oct 2026
Says all states require 150 semester hours for the CPA; NASBA's 2025 pathways page shows a 120-hour route in states that adopt it, so the site uses NASBA for credit hours.
View source
State rules
Education, experience and ethics-exam rules differ by state, and the 120-hour route exists only where a state's law has adopted it. Check your state board of accountancy before counting credits. NASBA
View source
Where to go next
Every career page in this cluster: entry, license, BLS pay and outlook.
What the job is, BLS pay and job outlook, and how to become one.