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How to Become a CPA in 2026: Requirements, Steps, and Timeline
To become a CPA in 2026 you complete three things regulators call the “three E’s”: Education, Exam, and Experience. You earn qualifying college credits (120 or 150 semester hours depending on your state’s pathway), pass all four sections of the Uniform CPA Examination with a score of at least 75, document one to two years of supervised experience, and apply to your state board of accountancy for the license. The order and thresholds vary by jurisdiction.
The credential is issued by a state board, not by a national body, so your specific requirements depend on where you plan to be licensed. What follows is the standard process, the 2026 rule changes that added a faster path, and a realistic timeline.
What is a CPA and why the credential matters
A CPA (Certified Public Accountant) is an accountant licensed by a U.S. state board of accountancy to perform work non-licensed accountants cannot, including signing audit and attestation reports and representing clients before the IRS. The license signals verified competence in accounting, audit, and tax.
Only a licensed CPA can issue an audit opinion on financial statements or a formal attestation report. That statutory monopoly is why the credential commands a pay premium and why lenders, investors, and regulators require CPA sign-off. For how the credential compares to adjacent ones, see CPA vs EA vs tax attorney.
The three requirements to become a CPA
Every U.S. jurisdiction licenses CPAs on three pillars: education, examination, and experience. You must satisfy all three, plus an ethics requirement in most states, before a board will issue a license. The exact credit counts, experience length, and ethics format differ by state.
The three pillars combine roughly as shown below. The 2026 addition of a 120-hour pathway means the education and experience thresholds now trade off against each other.
| Pathway | Education | Experience | Exam |
|---|---|---|---|
| Traditional 150-hour | Bachelor’s plus 30 credits (150 total) | 1 year | Pass all 4 sections |
| Graduate degree | Graduate accounting degree | 1 year | Pass all 4 sections |
| New 120-hour (2025 UAA) | Bachelor’s in accounting (120) | 2 years | Pass all 4 sections |
Step 1: Meet the education requirement (120 or 150 hours)
Every state requires at least a bachelor’s degree with defined accounting and business coursework to sit for the exam, and 120 to 150 semester hours to be licensed. Most boards require roughly 24 to 30 semester hours in accounting and 24 hours in business subjects. A general bachelor’s degree runs about 120 hours, so the traditional path needs 30 extra credits.
The traditional 150-hour rule (recommended by the AICPA in 1988 and adopted by every state by the mid-2000s) equals about five years of study. Candidates typically reach it through a bachelor’s plus a one-year master’s, or a bachelor’s plus 30 non-degree credits.
Many states let you sit for the exam at 120 hours and finish the remaining credits before licensure. Confirm the split with your board, because “eligible to test” and “eligible to be licensed” are separate thresholds.
Step 2: Pass the Uniform CPA Examination
The CPA Exam has three Core sections that everyone takes plus one Discipline section you choose, four sections total. The passing score is 75 on a 0 to 99 scale, and each section is four hours long. You must pass all four within your state’s rolling credit window.
Under the CPA Evolution model, the three Core sections are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG). You then pick one Discipline:
- BAR: Business Analysis and Reporting
- ISC: Information Systems and Control
- TCP: Tax Compliance and Planning
Your Discipline choice does not restrict what work you can later do; a CPA license is a general license regardless of the section you sat.
CPA Exam cost and scheduling
Sitting all four sections once typically costs about $1,000 to $1,200 in NASBA and state fees, plus a one-time application fee of roughly $20 to $150. Core sections use continuous testing year-round at Prometric centers; Discipline sections run in quarterly windows (January, April, July, October).
Per-section examination fees generally run $200 to $300, with registration fees of $40 to $200 depending on the state. Review courses (Becker, UWorld, Wiley, and others) are a separate, often larger, cost. Failing and retaking a section adds the full per-section fee again, so first-attempt preparation has a direct financial payoff.
The credit window: 18 months or 30 months
Once you pass your first section, a clock starts to pass the remaining three. The traditional window is 18 months, but NASBA now recommends states extend it to 30 months, and many have adopted the longer window. If the window closes, your oldest passing score expires and that section must be retaken.
Check your state board’s current window before you schedule, because the 18-to-30-month change rolled out state by state. A longer window lets candidates space sections around busy season without losing credit.
Step 3: Complete the experience requirement
Most states require one to two years of relevant accounting experience verified by a licensed CPA. One year is commonly defined as about 2,000 hours of full-time work. Under the traditional and graduate pathways, one year is typical; under the new 120-hour pathway, two years is required.
Qualifying experience usually spans public accounting, industry, government, or academia, as long as it involves accounting, attest, tax, or advisory work and is signed off by a supervising CPA. Some states accept part-time hours toward the total.
The verifying CPA attests to the nature and duration of your work on the license application. Line up a supervisor who holds an active license and can complete the state’s verification form.
Step 4: Pass the ethics requirement and apply for the license
Most states require an ethics exam or course, commonly the AICPA’s self-study Professional Ethics course, before issuing a license. You then submit the license application with transcripts, exam scores, and experience verification to your state board. Some states, notably a handful, have no separate ethics exam.
The AICPA ethics exam is open-book and typically requires a score of 90 to pass; it can usually be retaken. Once the board confirms all three E’s plus ethics, it issues the license and assigns your CPA number.
After licensure, you maintain the credential with Continuing Professional Education (CPE), commonly around 40 hours per year or 120 hours over three years, plus periodic ethics CPE. Requirements vary by state.
The 2026 rule change: the new 120-hour pathway
On May 14, 2025, the AICPA and NASBA approved a Uniform Accountancy Act amendment adding a third route to licensure: a bachelor’s in accounting (120 hours) plus two years of experience plus passing the exam. It trades 30 extra credit hours for one extra year of work. States must adopt it individually.
The change responds to a declining candidate pipeline; CPA Exam volume has fallen sharply since 2018. Ohio, Utah, and Virginia were among the early adopters passing alternative-pathway bills in 2025, and more jurisdictions changed their rules effective January 1, 2026. Adoption is uneven, so the 120-hour route is available only where a state has enacted it.
For state-by-state adoption status across all 55 U.S. licensing jurisdictions, see the State CPA Licensure Tracker, which catalogs 150-hour status, alternative pathways, and mobility rules as data rather than as a how-to process. For the broader workforce picture behind these changes, see the CPA Industry Report 2026.
Interstate mobility: practicing across state lines
Historically, a CPA’s ability to practice in another state relied on “substantial equivalency” between the two states’ rules. The updated UAA shifts mobility to an individual basis: your practice privilege travels with your own education, exam, and experience rather than with your home state’s regulatory alignment.
This matters because the new pathways created differences between states, which threatened the old equivalency model. Individual-based mobility is designed to keep a licensed CPA able to serve clients across state lines even as pathways diverge. Confirm the target state’s current mobility statute before practicing there.
How long does it take to become a CPA?
Most candidates become licensed CPAs in about six to seven years from starting college: roughly four to five years of education, several months to over a year to pass the exam, and one to two years of experience (which can overlap with exam preparation). The 120-hour pathway can shorten the education phase while adding a year of work.
A realistic sequence looks like this:
- Earn qualifying credits (120 to 150 hours), about 4 to 5 years.
- Apply to your state board and receive a Notice to Schedule.
- Pass all four exam sections within the 18 or 30 month window.
- Complete 1 to 2 years of CPA-supervised experience (often concurrent).
- Pass the ethics requirement and file the license application.
Experience often runs in parallel with exam sittings, so the total is compressed in practice. If you are weighing the credential as a business owner rather than a career path, see how to start a CPA firm for the licensing and capital math on the other side.
Frequently asked questions
Do I need 150 credit hours to become a CPA in 2026?
Not always. The traditional pathway still requires 150 semester hours, but a 2025 Uniform Accountancy Act amendment added a 120-hour pathway (bachelor’s plus two years of experience) that states are adopting individually. Whether 120 hours is enough depends entirely on the state where you seek licensure, so confirm with that state’s board of accountancy first.
How much does it cost to become a CPA?
Sitting all four CPA Exam sections once typically costs about $1,000 to $1,200 in NASBA and state fees, plus a one-time application fee of roughly $20 to $150 and any state ethics-exam fee. Review courses are a separate cost and are often larger. Retaking a failed section adds the full per-section fee, generally $200 to $300, again.
How many sections are on the CPA Exam and what is a passing score?
The Uniform CPA Examination has four sections: three Core sections (AUD, FAR, REG) that all candidates take, plus one Discipline section you choose (BAR, ISC, or TCP). The passing score is 75 on a 0 to 99 scale, and each section runs four hours. You must pass all four within your state’s rolling credit window.
How long is the CPA Exam credit window?
Once you pass your first section, you have a rolling window to pass the remaining three. The traditional window is 18 months, but NASBA now recommends 30 months and many states have adopted the longer period. If the window closes before you finish, your oldest passing score expires and that section must be retaken. Check your state board for its current window.
What kind of work experience counts toward CPA licensure?
Most states accept accounting, attest, tax, or advisory work in public accounting, industry, government, or academia, verified by a licensed CPA. One year is commonly defined as roughly 2,000 hours of full-time work. The traditional and graduate pathways typically require one year; the new 120-hour pathway requires two. Some states accept part-time hours toward the total.
Can a CPA licensed in one state practice in another?
Often yes. Under the updated Uniform Accountancy Act, practice privilege is shifting to an individual basis: your mobility travels with your own education, exam, and experience rather than depending on whether your home state’s rules match the target state’s. Because states adopt these changes at different times, confirm the specific mobility statute in the state where you intend to practice.
Which CPA Exam Discipline section should I choose?
Choose the Discipline that fits your intended work: BAR (Business Analysis and Reporting) suits assurance and reporting roles, ISC (Information Systems and Control) suits IT audit and SOC engagements, and TCP (Tax Compliance and Planning) suits tax practice. The choice does not limit your license; a CPA can work in any area regardless of the Discipline section passed. Pick the section you can pass most reliably.
Reviewed by The Ledgerism Editorial Team. Last reviewed: July 2026.