To be eligible for taking the CPA Exam (and later for becoming a licensed CPA) you must meet the requirements of the board of accountancy in the U.S. state (or jurisdiction) in which you plan to take the CPA Exam or reside.
To sit for the CPA Exam likely requires a minimum of a bachelor’s degree with an accounting concentration from a college or university approved by the state’s board of accountancy.
To become a licensed CPA between 1998 and 2025, it likely required an accounting degree and a total of 150 college credits, a minimum of one year of pertinent, professional accounting experience, and successful completion of the CPA Exam. Beginning in 2026, many states will be providing an additional path for becoming a licensed CPA: have a minimum of two years of pertinent experience, a qualifying bachelor’s degree (without the 150-credit requirement), and successful completion of the CPA Exam.
