Certified public accountant (CPA) requirements

Becoming a Certified Public Accountant (CPA) involves meeting specific education, experience, and examination requirements. While the exact requirements may vary slightly by jurisdiction (state or country), the following are the general steps and criteria for becoming a CPA in the United States:

1. Education Requirements:

  • Bachelor’s Degree:
  • A minimum of a bachelor’s degree from an accredited college or university is required. The degree should include a certain number of accounting and business-related courses.
  • Accounting Credits:
  • A specific number of accounting credits (e.g., 24 semester hours) and business credits (e.g., 24 semester hours) are often required. The exact requirements vary by state.

2. CPA Exam Eligibility:

  • Educational Requirements:
  • Ensure that you meet the educational requirements set by the state board of accountancy in the jurisdiction where you plan to become licensed.
  • Additional Credits:
  • Some states may have additional credit requirements beyond a bachelor’s degree. This may involve completing additional coursework to meet the state’s specific requirements.

3. CPA Exam:

  • Exam Components:
  • Pass the Uniform CPA Exam, which typically consists of four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG).
  • Passing Scores:
  • Obtain passing scores on each section of the CPA Exam. The passing score is determined by the state board of accountancy.

4. Work Experience:

  • Work Experience Requirement:
  • Fulfill the work experience requirement, which involves gaining a certain number of hours of experience in accounting or related fields. The required hours vary by state.
  • Supervision:
  • The work experience is often required to be completed under the supervision of a licensed CPA.

5. Ethics Exam:

  • Ethics Examination:
  • Some states require candidates to pass an ethics exam. This exam covers professional and ethical standards in the accounting profession.

6. CPA License Application:

  • Submit Application:
  • Submit a CPA license application to the state board of accountancy. The application includes details about education, exam scores, work experience, and other relevant information.

7. Continuing Professional Education (CPE):

  • CPE Requirements:
  • After obtaining the CPA license, CPAs are often required to fulfill continuing professional education (CPE) requirements to maintain their license. CPE hours and topics vary by state.

8. State-Specific Requirements:

  • Check State Board Requirements:
  • Be aware of and comply with any additional state-specific requirements set by the state board of accountancy where you are seeking licensure.

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