Eligibility & experience requirements

Education: the 150-hour norm, and newer alternatives

For decades, the dominant model nationally has been what's commonly called the “150-hour rule”: a bachelor's degree (typically 120 semester hours) is enough to sit for the Exam in many states, but licensure itself requires 150 total semester hours — 30 more than a standard bachelor's degree — usually earned through a fifth year of coursework, a master's degree, or a second major.

In 2025, NASBA and the AICPA approved updates to the Uniform Accountancy Act that give states the option of two additional pathways alongside the traditional one — including a path to licensure with a bachelor's degree (120 hours) plus two years of professional experience, instead of the extra 30 credit hours. States adopt these on their own timeline, so whether an alternative pathway is available to you depends entirely on where you sit and where you intend to be licensed. See how to become a CPA for all three pathways side by side.

Accepted coursework (accounting-specific credit minimums, business-law or ethics course requirements, and so on) also varies by state. Community-college credit, a second bachelor's degree, a graduate program, and non-degree-seeking enrollment are all common ways candidates fill the gap to 150 hours where that pathway still applies.

Experience: typically one to two years, often supervised

Most states require roughly one to two years of relevant accounting work experience before granting a CPA license, commonly verified by a currently licensed CPA who can attest to your work. Many states require this experience to be in public accounting; others accept industry, government, nonprofit, or teaching experience, sometimes at a different required duration.

Under the newer NASBA/AICPA model pathways, the experience requirement itself becomes part of the pathway choice: one year for candidates with a qualifying graduate degree or the traditional 150-hour route, versus two years for the newer 120-hour route. NASBA also offers an Experience Verification service to help candidates who don't already know a licensed CPA who can supervise and attest to their experience.