How to Become a CPA: A Step-by-Step Guide
WebCE Staff
By
January 8, 2026
Discover what to expect on your path to CPA licensure and CPA certification.
Becoming a Certified Public Accountant (CPA) is a powerful career move and a clear, strategic career path for any accounting professional. As a CPA candidate, you’ll satisfy rigorous uniform CPA exam requirements, demonstrate deep knowledge of financial accounting and management accounting, and earn a respected credential that can unlock opportunities in public accounting, industry, government, and consulting.
While each state sets its own CPA licensure, CPA exam requirements, and education requirements, the overall journey follows a consistent four-part structure: education, the Uniform CPA Exam, work experience, and licensure. This guide walks through each step and highlights what today’s CPA candidates need to know, including new pathways to licensure, evolving state CPA exam requirements, and ongoing continuing professional education (CPE) obligations.
Understanding the CPA Credential
The CPA credential is regulated by each state’s Board of Accountancy, which sets its own education, experience, ethics, and licensure requirements. Because these rules differ by jurisdiction, prospective CPAs should verify their state’s criteria early to avoid delays.
Recognized as one of the most respected designations in accounting and finance, the CPA opens doors to careers in tax, audit, consulting, and managerial accounting. Earning the CPA credential demonstrates that you’ve met rigorous educational standards, passed the Uniform CPA Examination, and completed the professional experience required by your state board — signaling advanced expertise and a strong commitment to the profession. To move from interest to licensure, every CPA candidate must complete a series of key steps.
Step 1: Check Your State’s CPA Requirements
CPA licensure is regulated at the state level, meaning everything from education requirements to passing an ethics test can vary from state to state. Your state’s Board of Accountancy — such as the California Board of Accountancy, Texas State Board of Public Accountancy, or New York State Board — sets the official CPA exam requirements and state CPA exam requirements you must follow.
In short, state boards may differ in:
Required education hours, including specific accounting courses or business courses
When you can sit for the CPA Exam, and each CPA exam section
What qualifies as work experience, or other experience requirement benchmarks
Whether an ethics exam is required in addition to the CPA exam, such as the American Institute of Certified Public Accountants (AICPA) Ethics Exam, or other CPA ethics exams
Check your state’s CPA licensing requirements using the National Association of State Boards of Accountancy (NASBA)'s State Board Lookup Tool, and note any examination services your board requires for application processing.
Step 2: Meet the Education Requirements
Most states follow the “150-hour rule,” which means you must complete 150 college credit hours to become a licensed CPA. You can typically sit for the CPA Exam after earning at least 120 credit hours—the equivalent of a bachelor’s degree—but you’ll need an additional 30 credit hours to meet full license requirements. These additional 30 hours are often earned in a Master’s degree, such as a Master of Business Administration (MBA) or Master of Accountancy (MAcc), or through targeted graduate accounting courses in taxation, auditing, or management accounting.
In other words, the typical education path is a bachelor’s degree in accounting, finance, or business to meet the 120-hour requirement, followed by a master’s program for the additional 30 hours, for a total of 150 credit hours. Meeting this education requirement proves to your state board that you possess a solid foundation in financial accounting, managerial accounting, business law, economics, and other core subjects.
Typical education path:
Bachelor’s degree in accounting or a related field (e.g., finance, business)
Plus: 30 additional credit hours (often through a master’s program or graduate-level accounting courses)
Popular degrees for completing 150 hours include:
MAcc
MBA with an emphasis on accounting
Graduate certificates in taxation or auditing
Not all states follow this framework, however. Some states allow licensure before reaching 150 hours, while others require specific accounting, business, ethics, or management accounting coursework. Double -check your state’s CPA licensing requirements in step 1, paying close attention to educational requirements such as minimum accounting courses, business courses, or ethics hours.
To further complicate matters, a new path to licensure has been announced, but it is up to each state whether this path is adopted.
New Model Legislation for CPA Licensure
The AICPA and NASBA approved new model legislation offering a third path toward CPA licensure. This new pathway essentially replaces the 30 additional credits beyond the 120 for a bachelor’s degree with an additional year of work experience:
Baccalaureate degree with an accounting concentration + 2 years of experience + passage of the CPA Exam
This new pathway would be added (where adopted) to the existing pathways:
Post-baccalaureate (master’s) degree with an accounting concentration + 1 year of experience + passage of the CPA Exam
Baccalaureate degree with an accounting concentration + 30 credits + passage of the CPA Exam
The adoption of this new model legislation is up to each state’s Board of Accountancy. Some states may maintain traditional requirements, while others could reduce the amount of credit hours or work experience needed. This is another reason to stay informed of your CPA licensing requirements discussed in step 1.
Step 3: Apply to Take and Pass the CPA Exam
While the CPA exam process varies by state, the basic steps include:
Apply for an Education Evaluation, often through your jurisdiction's CPA examination service
Complete an Exam Section Application (after you are found eligible)
Review the Tutorial and Sample Tests
Receive Your Notice to Schedule (NTS)
Schedule Your Exam through Prometric or other approved testing centers
Take Your Exam(s)
Receive Your Score Reports
For a detailed walkthrough of each of these steps, see NASBA’s CPA Exam Candidate Guide.
CPA Exam Structure
The CPA Exam is a rigorous, four-part test administered by the AICPA and overseen by NASBA. You must apply to sit for the exam through your State Board of Accountancy (see above). Many CPA candidates prepare with a CPA review course to optimize their CPA exam review plan.
The exam is made up of three 4-hour-long core sections and one 4-hour-long Discipline section of your choice.
Core Sections (Required)
Auditing and Attestation (AUD)
Financial Accounting and Reporting (FAR)
Regulation (REG)
Discipline Section (Choose One)
Business Analysis and Reporting (BAR)
Information Systems and Controls (ISC)
Tax Compliance and Planning (TCP)
You must pass all four sections within a certain timeframe, which varies by state. Traditionally, this has been an 18-month rolling window, meaning you have 18 months from the date you pass your first section to pass the remaining three. However, many states have or are in the process of adopting a new rule that would extend the window to 30 months. Best practice here is to check with your state’s Board of Accountancy and review any state CPA exam requirements for extensions and waivers.
On top of that, most state boards temporarily extended expiring credits to June 30, 2025, due to delays caused by the CPA Evolution transition in 2024. For the most accurate information, candidates should check with their specific state board of accountancy.
CPA Exam Score Release Timeline
CPA Exam scores are released by NASBA to state Boards of Accountancy on a rolling basis year-round. Check the target score release date timeline to see when you can expect your scores, but keep in mind some states require at least one day beyond the published target dates to process and release exam scores.
What Happens If You Fail a Section of the CPA Exam?
Candidates must score 75 or higher to pass each section of the CPA Exam. If you fail a section, you will receive a Candidate Performance Report that offers information on your exam performance compared to others in the “just passed” category, or those who scored between 75-80. This includes a breakdown by content area and question type (such as multiple choice or task-based simulations), which can be an invaluable study tool when preparing to retake the exam.
To retake the CPA Exam, you must re-register for the section and obtain a new NTS before you can reschedule (see step 3). However, you may not be able to re-register immediately after receiving your scores because it can take up to five days after the score is released to close the section out. NASBA recommends contacting your state Board of Accountancy or CPA Examination Services.
Remember, too, you are still bound to your testing window of 18 or 30 months (depending on your state’s regulations) that began the moment you passed the first section. Fail to pass four sections within this timeline, and your passing scores will expire. Developing a strong CPA exam review and study schedule is essential for meeting all exam requirements within your window.
Step 4: Gain the Required Work Experience
Most states require 1–2 years of relevant work experience under the supervision of a licensed CPA. As a general rule, 1 year of experience equates to 2,000 hours. Some states require direct verification from a licensed CPA, while others have specific hour requirements in areas like attestation, tax, public accountancy, or financial advisory services. Just what and how many hours you need depend on your state and your chosen licensing path (see step 2 above for more on the different licensing paths).
Qualifying work experience includes offering any service or advice involving the use of accounting, attestation, compilation, management advisory, financial advisory, tax, or consulting skills under direct supervision and oversight of a CPA with an active license.
In many states, you can gain experience before, during, or after passing the CPA Exam, which gives CPA candidates flexibility to tailor their professional journey. Experience in public accounting firms, private industry, government agencies, or nonprofit organizations can all count toward the experience requirement if supervised properly.
Step 5: Apply for Your CPA License
Once you’ve passed the exam and completed your work experience, you can apply for your CPA license through your state’s Board of Accountancy.
While requirements vary by jurisdiction, applications typically include:
Submitting official transcripts to verify education
Completed experience verification forms signed by a CPA with an active license
Paying application and licensure fees
Undergoing a background check
Completing an ethics exam (required by some states; often the AICPA Ethics Exam)
The review and approval process can take anywhere from a few weeks to several months, depending on your state board’s current workload and whether your application is both complete and accurate.
If you plan on practicing in a different state, be aware that licensure is state-specific, and you may need to meet additional requirements for reciprocity or transfer. Staying informed about mobility rules and public accountancy regulations is crucial for maintaining your CPA credential across state lines.
Stay Licensed with Continuing Professional Education
CPA licensure isn’t one-and-done. To keep your license active, you must meet your state’s CPA CPE requirements, which helps you stay informed and compliant in a rapidly changing profession. CPE also ensures that every licensed CPA maintains competency in evolving standards such as new Financial Accounting Standard Board pronouncements, emerging technologies, and ethical guidelines.
Requirements vary by jurisdiction, so always check your state’s CPE requirements.
Generally, CPE for CPAs typically includes:
40 hours per year or 80 hours every two years
Mandatory ethics hours (usually between 1–4 hours)
Courses delivered via webinars, self-study, or online
CPE topics may cover:
Ethics and regulatory updates
Accounting standards and tax law
Technology, cybersecurity, and data analytics, and management accounting best practices
WebCE Helps Advance Your CPA Career with Flexible Continuing Education
Becoming a CPA is a commitment, but it’s also a powerful career move. With the right plan, support, and tools, you can navigate every step from education to licensure.
Begin by checking your state’s requirements, exploring your education options, and preparing for the exam with confidence. Whether you’re still completing your bachelor’s degree or already working in the field, the CPA credential is within reach, and the Uniform CPA Examination is a challenge you can conquer with proper preparation and guidance. However, meeting CPE requirements and growing your skills requires selecting the right provider.
WebCE offers flexible, self-paced CPE courses for CPAs that align with state board requirements, while supporting specialized training in areas such as managerial accounting, forensic accounting, and financial planning. Learn on your schedule with WebCE. Take the next step in your CPA journey by exploring our catalog of online CPE for CPAs today and advance your accounting career with confidence.