Wondering how to become a CPA? Whether you’re a student exploring career paths or a professional ready to advance, becoming a Certified Public Accountant involves a structured journey: earning a baccalaureate or graduate degree, passing the Uniform CPA Examination, gaining relevant experience, and meeting CPA requirements set by your state board of accountancy.
This comprehensive guide outlines everything you need to know—from education requirements and exam prep to licensure and career advancement—so you can confidently pursue a future in public accounting, tax compliance, or even business analysis.
Table of Contents
Here’s How to Become a CPA:
1. Earn a Relevant Degree
To become a CPA, you must earn a bachelor’s degree or higher from an accredited college or university. Most states require CPA candidates to complete a well-rounded education in business courses and accounting, including upper level accounting courses such as:
- Financial accounting
- Managerial accounting
- Information systems
- Tax compliance
- Business analysis
- Computer science (as a supplement to accounting systems)
A double major in accounting and finance or a combination with computer science can open more career options.
2. Meet Education Requirements
State boards typically require 120–150 college credit hours, including a minimum number of upper level business and accounting courses. To meet these CPA requirements, some CPA candidates pursue a master’s degree to complete necessary coursework.
3. Apply to Sit for the CPA Exam
Candidates must apply through their state board and submit academic transcripts. Some jurisdictions require a tip sheet to confirm knowledge of rules adopted by the board. You may be asked to meet specific licensing regulations or confirm good moral character.
If you’re unsure how to proceed, you can reach out to your CPA exam contact at your state’s regulatory agency.
CPA Exam Requirements By State
To access the detailed CPA Exam requirements for your state, click the appropriate link below:
4. Pass the Uniform CPA Exam
The Uniform CPA Exam, also known as the CPA examination, is administered by the American Institute of Certified Public Accountants (AICPA). Under the updated CPA Evolution model, the exam consists of three core sections and one discipline section selected by the candidate:
Core Sections:
- Auditing and Attestation (AUD)
- Financial Accounting and Reporting (FAR)
- Regulation (REG)
Discipline Sections (Choose One):
- Business Analysis and Reporting (BAR)
- Information Systems and Controls (ISC)
- Tax Compliance and Planning (TCP)
Each section assesses key competencies like problem solving skills, strong communication, and in-depth technical expertise. Candidates must successfully complete all four sections—three core and one discipline—with a minimum score set by their state board, typically within an 18-month window. Exam fees and testing schedules vary by jurisdiction.5. Gain Work Experience
Most state boards impose work experience requirements for CPA licensure. This involves earning experience hours under a licensed CPA in a field such as public accounting, corporate finance, or government. Agencies like the Texas State Board provide clear board rules on required experience.
5. Take the Ethics Exam
Many states also require the successful completion of an ethics exam, which evaluates knowledge of professional conduct and ethical decision-making. The PETH exam is one such commonly accepted test.
6. Apply for CPA Licensure
Once all CPA exam and experience conditions are fulfilled, you can apply for your CPA license through your state board of accountancy. The National Association of State Boards of Accountancy (NASBA) can help verify your CPA certificate, which serves as official confirmation of your license.
In some states, a CPA certificate provides confirmation of exam passage and ethical compliance before full licensure.
7. Meet Additional State-Specific Requirements
Besides education and exams, states require CPA candidates to fulfill other obligations, such as background checks, good moral character references, or in-state residency. Always verify with your state board.
8. Maintain CPA Certification with Continuing Education
After receiving your license, you’ll need to meet continuing education standards. These often include additional courses in subjects like accounting information systems, public accountancy, or changes in licensing regulation. Compliance is key to avoid lapses in certification.
9. Explore Career Opportunities
CPAs work in various sectors such as forensic accounting, corporate auditing, tax compliance, and business analysis. Attending job fairs, working with recruiters, and networking with certified public accountants can open doors. According to the Bureau of Labor Statistics, CPAs earn higher average salaries and enjoy greater job security.
Some states and firms offer certification pay and board pay incentives to licensed CPAs.
Additional Considerations
Common Pitfalls to Avoid
- Not checking specific CPA requirements early on
- Underestimating the difficulty of the Uniform CPA exam
- Procrastinating on fulfilling experience hours
- Failing to maintain continuing education
Ways to Make the Process Easier
- Join a study group or CPA prep course
- Use a study schedule to stay focused
- Connect with a licensed CPA for mentorship
- Utilize resources from AICPA and NASBA
Best Locations to Work as a CPA
- Cities like New York, Chicago, and San Francisco offer abundant roles in public accounting
- States like Texas, Florida, and California have high demand and solid certification pay
- Federal jobs in Washington, D.C. and local regulatory agencies offer stable career paths
Tips for Passing the CPA Exam
- Set a realistic study schedule
- Take practice exams
- Focus on weak discipline sections
- Regularly review accounting coursework
These additional sections provide more insights and practical tips to help CPA candidates succeed in their journey.
Final Tips
- Always verify your state’s CPA requirements and board rule
- Enroll in an accredited college and seek a well-rounded education
- Budget for exam fees, materials, and prep tools
- Stay current with higher education developments in accounting
- Don’t overlook your state’s CPA exam contact or guidance resources
By following these 10 steps and avoiding common pitfalls, you can successfully complete the process and become a CPA—ready to thrive in today’s dynamic accounting profession.
Have more questions about how to become a CPA? Ask Us.
Next Step: Read ’88 Things You Need To Know For The CPA Exam’
What’s Inside?
The 88 Things You Need To Know For The CPA Exam + 14 Study Tips.
Includes info on:
- How to prepare for the exam.
- How and What to study.
- How to choose the right CPA Review Course.
- Bonus of 14 Study Tips we’ve seen used time and time again with positive results.
