Guides
How to Become an Accountant: Degrees, Paths, and Timeline
To become an accountant, earn a bachelor’s degree in accounting (roughly 120 credit hours), gain entry-level or internship experience, and decide whether to pursue CPA licensure. A non-CPA accountant can start work right after a four-year degree. Becoming a licensed CPA typically adds one to three years for the 150-hour requirement (or a new bachelor’s-plus-experience path), the four-part CPA Exam, and one to two years of supervised experience.
The path splits into two tracks: working as an accountant (no license required) and becoming a Certified Public Accountant (state-licensed, able to sign audit opinions and represent clients before the IRS). This guide covers the degree, the credit-hour math, the exam, experience rules, the timeline, and what accountants earn, using current federal and AICPA data.
What Does an Accountant Do?
An accountant records, analyzes, and reports financial information for individuals, businesses, and governments. Core work includes preparing financial statements, filing tax returns, reconciling accounts, and advising on compliance. The U.S. Bureau of Labor Statistics groups accountants with auditors, who verify that financial records are accurate and follow standards such as U.S. GAAP.
Common specializations include tax accounting (individual and business returns, IRS matters), financial and managerial accounting (statements and internal budgeting), audit and assurance (testing controls and records), and forensic accounting (fraud investigation). Only a CPA may sign an audit opinion on public-company financials or issue certain attestations.
Step-by-Step: How to Become an Accountant
The path to become an accountant follows a repeatable sequence. Steps 1 through 3 qualify you for most entry-level accounting jobs. Steps 4 through 6 apply if you want to become a licensed CPA, which many employers prefer for advancement into audit, assurance, and senior finance roles.
- Earn a bachelor’s degree. Complete a bachelor of science in accounting or a related field (finance, business). Most programs require 120 to 125 credit hours, including coursework in financial accounting, auditing, taxation, cost accounting, and accounting information systems.
- Gain experience through internships. Internships during your degree convert coursework into resume-ready experience. Public accounting firms recruit heavily from campus, often extending full-time offers to interns before graduation.
- Take an entry-level accounting role. With a bachelor’s degree you can start as a staff accountant, bookkeeper, or junior auditor. A CPA license is not required to work as an accountant.
- Meet the CPA education requirement. Most states require 150 semester hours to sit for or be licensed as a CPA, which is 30 hours beyond a standard bachelor’s degree. Some states now offer a bachelor’s-plus-experience alternative (see below).
- Pass the CPA Exam. The Uniform CPA Examination has four sections and must be completed within a rolling window (commonly 18 to 30 months, depending on the state).
- Complete supervised experience and apply for licensure. Most states require one to two years of experience verified by a licensed CPA, then submit the license application to your state board of accountancy.
Degree and Credit-Hour Requirements
An entry-level accountant needs a bachelor’s degree, typically 120 to 125 credit hours in accounting or a related field. CPA licensure historically requires 150 credit hours, 30 more than a standard four-year degree, which candidates often earn through a master’s degree, a fifth undergraduate year, or extra coursework.
The 150-hour rule was the national standard for decades, but it is changing. As of 2026, a growing number of states have added an alternative pathway to CPA licensure that pairs a bachelor’s degree (with an accounting concentration) and two years of supervised experience with passage of the CPA Exam, dropping the extra 30 hours. Adoption is state by state, with effective dates in 2025, 2026, and 2027. Check your state board before planning your credits.
| Path | Degree | Credit hours | Experience | License |
|---|---|---|---|---|
| Non-CPA accountant | Bachelor’s | ~120 | On-the-job | None required |
| CPA (traditional 150-hour) | Bachelor’s + extra | 150 | 1 to 2 years supervised | State CPA license |
| CPA (new bachelor’s + experience) | Bachelor’s | ~120 | 2 years supervised | State CPA license (where adopted) |
An accounting concentration generally means roughly 24 to 30 accounting hours plus about 24 business hours, though the exact split varies by state.
The CPA Exam
The Uniform CPA Examination has four sections under the CPA Evolution model that took effect in January 2024: three required Core sections plus one Discipline section the candidate chooses. Candidates must pass all four, each scored 0 to 99 with 75 to pass, within the state’s rolling window.
The three Core sections are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG). The three Discipline options, of which you pick one, are Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP). Pass rates vary by section and quarter, commonly landing in the 40 to 60 percent range, which is why most candidates budget six to 18 months to finish.
CPA vs. Non-CPA Accountant
A non-CPA accountant can prepare financial statements, keep books, and file tax returns. A CPA can do all of that plus sign audit and attestation opinions, and CPAs (like enrolled agents and tax attorneys) have unlimited rights to represent clients before the IRS. The license also tends to raise pay and open senior roles.
The trade-off is time and cost. Starting work as an accountant takes about four years. Adding the CPA can take one to three more years for the education gap, exam, and experience. For a fuller comparison of who can represent taxpayers, see our guide to CPA vs. EA vs. tax attorney. Detailed workforce and pay figures are in the CPA Industry Report 2026.
How Long Does It Take?
Becoming a working accountant takes about four years, the time to finish a bachelor’s degree. Becoming a licensed CPA usually takes five to seven years total: four years for the degree, up to a year for the extra 30 credit hours (if your state still requires 150), six to 18 months for the exam, and one to two years of supervised experience, some of which can overlap with study.
| Milestone | Typical time |
|---|---|
| Bachelor’s degree | 4 years |
| Extra 30 credit hours (150-hour states) | 0 to 1 year |
| CPA Exam (all 4 sections) | 6 to 18 months |
| Supervised experience | 1 to 2 years (may overlap) |
| Total to CPA | ~5 to 7 years |
States adopting the bachelor’s-plus-experience pathway can shorten the credit-hour step. Track adoption in our State CPA Licensure Tracker and read the background on the 150-hour rule rollback.
Salary and Job Outlook
The median annual wage for accountants and auditors was $81,680 in May 2024, per the U.S. Bureau of Labor Statistics. The lowest 10 percent earned less than $52,780 and the highest 10 percent earned more than $141,420. BLS projects employment to grow 5 percent from 2024 to 2034, faster than the average for all occupations, with about 124,200 openings each year over the decade.
CPAs tend to earn more than non-licensed accountants because the license permits audit, assurance, and senior finance work. Pay varies widely by state, metro, role, and experience, so compare ranges before you commit. Our Accounting Salary Database 2026 breaks pay down by those factors.
Frequently Asked Questions
Do you need a CPA to be an accountant?
No. You can work as an accountant with a bachelor’s degree and no license, handling bookkeeping, financial statements, and tax preparation. A CPA license is required only for specific work, such as signing audit or attestation opinions on financial statements. Many accountants build full careers without licensure, though the CPA often improves pay and advancement.
How many years does it take to become an accountant?
About four years to start working as an accountant, the time to earn a bachelor’s degree. Becoming a licensed CPA typically takes five to seven years total, adding time for the 150-hour education requirement (where still required), the four-part CPA Exam, and one to two years of supervised experience, some of which can overlap with schooling.
What degree do you need to become an accountant?
A bachelor’s degree in accounting or a related field such as finance or business is the standard entry point, generally 120 to 125 credit hours. CPA candidates in most states have needed 150 credit hours, though some states now accept a bachelor’s degree plus two years of supervised experience as an alternative pathway to licensure.
How much do accountants make?
The median annual wage for accountants and auditors was $81,680 in May 2024, according to the U.S. Bureau of Labor Statistics. The lowest 10 percent earned under $52,780 and the top 10 percent earned more than $141,420. Actual pay depends on location, employer type, specialization, and whether you hold a CPA license.
Is the CPA Exam hard to pass?
The CPA Exam is demanding. It has three Core sections (AUD, FAR, REG) plus one chosen Discipline section (BAR, ISC, or TCP), each requiring a score of 75 to pass. Section pass rates commonly fall in the 40 to 60 percent range, and candidates must pass all four within their state’s rolling window, often 18 to 30 months.
What is the difference between an accountant and an auditor?
An accountant prepares and maintains financial records, statements, and tax filings. An auditor independently examines those records to confirm they are accurate and comply with standards such as U.S. GAAP. Auditing is a specialization within accounting; the BLS reports the two roles together. Signing an audit opinion on public-company financials requires a CPA license.
Reviewed by The Ledgerism Editorial Team. Last reviewed: July 2026.