What are the requirements to take the CPA exam
Becoming a Certified Public Accountant (CPA) is a significant career milestone. Whether you’re an accounting student, a recent graduate with a bachelor’s degree, or a professional aiming for growth, the CPA designation opens doors to high-paying roles, leadership opportunities, and long-term career security.
But before you can sit for the CPA exam, you need to meet specific qualifications — and here’s where things can get complex. CPA exam requirements vary by state, and overlooking even a single detail can delay your progress.
In this guide, we’ll break down exactly what are the requirements to take the CPA exam, highlight the most common pitfalls, and help you move forward with confidence.
Table of Contents
Why It’s Critical to Understand CPA Exam Requirements Early
The Uniform CPA Examination isn’t just a test — it’s part of a professional licensure process. Before you’re even allowed to take the CPA exam, you must meet a series of educational requirements, residency and age rules, and sometimes even work experience qualifications.
Failing to meet these CPA requirements can lead to delayed applications, lost CPA exam scores, and financial setbacks — especially if you apply without meeting your state’s board of accountancy guidelines.
1. Educational Requirements: The 150 Credit Hour Rule
🎓 What It Means
Most states require CPA candidates to complete 150 semester hours of college education at an accredited college or university, which includes earning at least a baccalaureate degree (typically 120 hours) and additional credits through graduate level or undergraduate coursework.
🧠 What Counts Toward These Credits?
- A bachelor’s degree in accounting or a closely related field
- A master’s degree or master’s program in accountancy, business, or tax compliance
- Additional coursework such as electives, minors, or double majors
- Online and community college classes (if accepted under your state’s education requirements)
💡 Pro tip: A dual undergraduate or graduate level program like a combined B.S./M.S. in Accounting can be a smart, time-saving option to meet the 150-hour rule efficiently.
2. Accounting and Business Coursework Requirements
Most states not only require total hours, but specific business coursework and accounting subjects as well. To qualify to take the CPA exam, your transcript should include:
- Financial accounting
- Auditing
- Taxation and tax compliance
- Business law
- Managerial accounting
- Ethics exam or ethics coursework (required in many states)
- Sometimes information systems, business analysis, or consulting skills
📍 Example: California requires 24 semester units in accounting courses, 24 in business courses, and 10 additional units in ethics/accounting study.
3. Residency and Citizenship Requirements
States may also impose other requirements to establish eligibility:
| Requirement Type | Details |
|---|---|
| Residency | Some states require that you reside in-state or have an office/employment there. |
| Citizenship | A few states (e.g., Georgia, North Carolina) require U.S. citizenship to apply. |
| Social Security # | Required in many states as part of identity verification. |
📌 Note: International CPA candidates can take the CPA through the NASBA international program — more on that below.
4. Age Requirement: Minimum 18 Years Old
Every state sets a minimum age to sit for the CPA exam, and in nearly all jurisdictions, it’s 18. This matters if you’re an ambitious student planning ahead.
5. Can You Sit for the Exam Before Graduation?
Some states let you sit for the CPA exam before you hit 150 credits — often at 120 credits — as long as you’ve completed the necessary accounting degree coursework.
📘 Example: In New York, you can take the CPA exam with 120 credits if you’ve finished required core sections in accounting. But your initial CPA license will be delayed until you complete 150 hours.
6. Work Experience Requirement (Licensure vs. Exam)
Here’s a common misunderstanding: You don’t need experience to take the exam, but you do need it to earn your CPA license.
✔️ Typical experience requirements:
- 1–2 years of eligible experience under a licensed certified public accountant
- Acceptable roles include public accounting, corporate finance, management advisory, or government
- Some states require experience in specific discipline sections (e.g., auditing or attest functions)
⏳ You can pass all four CPA exam sections, but you’ll only obtain your initial licensure after completing the employment requirement.
7. CPA Exam Requirements for International Candidates
International students and professionals can still become a Certified Public Accountant (CPA) through the U.S. system.
To do so, you must:
- Meet one state’s CPA license requirements
- Get transcripts evaluated by NASBA International Evaluation Services (NIES)
- Take the Uniform CPA Exam at an international test site (available in specific countries)
🌍 Tip: States like Colorado, Illinois, and Guam are considered more accommodating for international applicants.
8. What Happens If You Don’t Meet the Requirements?
If your application is denied, you might lose fees and delay your path by months. Here’s how to recover:
- Contact your state board of accountancy for guidance
- Use NASBA CPA Central to review state board rules and requirements
- Switch to a state with substantially equivalent standards or more flexible rules
9. FAQs: Common CPA Exam Requirement Questions
❓ What are the requirements to take the CPA exam?
You must meet your state’s education requirements, which typically include 150 semester hours, a baccalaureate degree, specific business and accounting coursework, and be at least 18 years old.
❓ Is the CPA exam open book?
No. The CPA exam is closed-book and administered via computer. It contains four exam sections covering a broad range of exam content including core sections like financial accounting, regulation, and business concepts.
❓ Can I use financial aid to pay for additional courses?
Yes. Many students use financial aid or employer sponsorship to pay for the additional coursework needed for the CPA path.
❓ How long does it take to reach 150 credits?
Usually 5 years — combining an undergraduate degree with a master’s degree or graduate certificate. Some finish in 4 years with AP, summer, or dual enrollment credits.
10. Final Checklist: Are You Ready to Apply?
✅ I’ve completed (or am close to completing) the 150-hour education requirements
✅ I’ve finished my required accounting subjects and business coursework
✅ I meet all CPA license requirements for my jurisdiction
✅ I’ve identified my exam discipline sections and created a study plan
✅ I’m ready to submit documentation to my board of accountancy
If you’ve checked off everything above — you’re ready to take the CPA exam!
Next Step: Choose Your State and Start Your Application
Head to the NASBA CPA Candidate Portal to review your specific state’s education requirements, upload your documents, and officially begin the process.
🎯 Pro tip: Aim to exceed the minimums — mastering the material now makes passing the four sections and earning your CPA license that much smoother.
Final Thoughts
Understanding the CPA exam requirements is essential before you invest time and money into the process. Whether you’re studying in the U.S. or abroad, it’s critical to know the requirements to sit for the exam and plan your journey accordingly.
With clear goals, the right coursework, and an organized strategy, you’ll not only take the CPA exam — you’ll pass it and become a licensed CPA, opening the door to a rewarding career in accounting, business analysis, consulting, and beyond.