Becoming a certified public accountant (CPA) is a significant milestone and an achievement that opens the door to many career opportunities.
The journey to becoming a CPA can seem overwhelming; you may wonder, Where do I start?
By understanding the steps involved — from meeting educational requirements to passing the CPA Exam and gaining work experience — you can confidently embark on your journey toward becoming a licensed CPA.
This guide gives you everything you need to know and the steps you need to take to become a CPA.
The meaning of CPA goes beyond 3 letters
The CPA license represents a commitment to excellence, trust, and ongoing professional development.
When you place those three letters, CPA, after your surname, you are communicating to the world that you’ve achieved a high level of accounting expertise, technical knowledge, and competence, and that you are committed to lifelong learning.
“The CPA is the gold standard in our field in terms of demonstrating competency and knowledge. We're entrusted with the public interest, and that's very significant to me,” Jared James, CPA, CISSP, CISA, CITP, principal at Baker Tilly, said.
The value of the CPA license
The CPA license sets you up for long-term career success and represents public protection, expertise, competence, trust, and integrity.
Recognized and respected across businesses and industries, the CPA license provides you with career advancement opportunities and the potential for increased salary and promotions. CPAs are also highly sought-after, leading to greater job security.
“The CPA license can open doors to a wide range of career opportunities, and it often leads to leadership roles with higher earning potential,” Joseph Maslott, CPA, director of CPA Exam Content Management at the AICPA, said.
“Those with a CPA license consistently earn more than non-certified accountants, and over a career, that can translate into hundreds of thousands of dollars,” he said.
The time, energy, and money you invest in your education and attaining CPA licensure are well worth it.
“When I think about the accounting profession, especially when talking to people considering becoming a CPA, I think about career versatility and advancement,” Maslott added.
Everything you need to know about the role of a CPA is presented in the piece "CPA Explained." You can also explore how to plan for success and create and achieve career goals as an accountant.
What is the CPA Exam (Uniform CPA Examination)?
Obtaining a CPA license requires passing the CPA Exam, meeting specific education requirements, and accumulating the required work experience. Passing the CPA Exam demonstrates a high level of technical knowledge in the areas of auditing and attestation, financial accounting and reporting, taxation, internal controls, and technology.
The Uniform CPA Examination (CPA Exam) evaluates your knowledge and skills required for CPA licensure.
“Passing the CPA Exam is a big deal. It's a 16-hour exam that requires passing four sections,” stated Maslott, highlighting the exam's rigor.
Because passing the CPA Exam is a prerequisite to becoming a licensed CPA, understanding how the CPA Exam works is crucial.
The CPA Exam comprises three Core sections:
Auditing and Attestation (AUD)
Financial Accounting and Reporting (FAR)
Taxation and Regulation (REG)
“In the past, all CPA candidates took all the same exam sections. Now you get a choice in a discipline exam section, which can align to your interests, what you studied, maybe what you've done in an internship,” Maslott said.
The changes to the CPA Exam provide candidates with flexibility in choosing a Discipline section.
All CPA candidates must pass the Core sections. Each section tests different competencies and requires thorough preparation. In addition to the Core sections, candidates need to pass one Discipline section of their choice:
Business Analysis and Reporting (BAR)
Information Systems and Controls (ISC)
Tax Compliance and Planning (TCP)
“I’m so excited about these changes,” James said. “When I graduated with my accounting degree, I knew I wanted to do IT audit. So, I also got a master’s in information systems. That’s when I really started to understand the intersection between accounting and IT.”
According to James, there’s a huge demand for CPAs in the technology space. “We’re not necessarily working as cybersecurity engineers, but we do understand what controls should be in place. We know how to test them, and we understand core security principles,” he said.
Explore “Seven things to know about the new CPA Exam.”
From student to certified public accountant: How to become a CPA
Meet the education requirements
A cornerstone of CPA licensure is the education, experience, and exam requirements, collectively known as the “3 Es.” In some states, a fourth “E,” ethics, is also a requirement.
Determining how you'll meet those requirements is up to you and the state in which you're looking to be licensed.
Today, there are two pathways available to everyone:
1. Obtaining a master's degree plus 1 year of experience and passing the CPA Exam
2. Obtaining 150 credit hours (bachelor’s degree plus remaining credit hours to reach 150), plus 1 year of experience and passing the CPA Exam
Some states are moving quickly to adopt an additional, third pathway for CPA licensure:
3. Bachelor's degree plus 2 years' experience and passing the CPA Exam
Many states have adopted this pathway or are in the process of adopting an additional pathway for licensure. You can check which states have adopted new pathways to licensure.
Because licensure requirements are state-specific, you’ll also want to check with your state board of accountancy or talk to your academic adviser for the most up-to-date information.
To meet the educational requirements, consider taking online courses in accounting, data analytics, artificial intelligence (AI); environmental, social, and governance (ESG); information technology (IT); or business communication. Online courses offer flexibility and are ideal for those balancing multiple responsibilities.
Apply for the CPA Exam
Once you've completed the necessary coursework, the next step is to apply for the CPA Exam. Applications are submitted through the state where you want to be licensed.
As you apply for the CPA Exam, ensure you meet your state’s eligibility requirements, as these can vary.Be prepared to provide transcripts, identification, and application fees (typically ranging from $20 to $150) during this process.
Pass the CPA Exam
The CPA Exam is a rigorous test that requires serious preparation. For more information, access the CPA Exam Booklet and learn what it takes to become a CPA.
After taking the exam, you will wait for the release of your CPA Exam score. Score release dates are published regularly and can vary depending on the testing window.
Get work experience
You'll need to gain relevant work experience before you can get licensed. Depending on the pathway you're choosing for licensure, you'll need one to two years of experience under the supervision of a licensed CPA. Ensure you understand what constitutes qualifying experience in your state.
Apply for your CPA license
Once you’ve passed your exam and fulfilled your education and experience requirements (the 3 Es), you can apply for your CPA license. This process typically involves submitting proof of your passing exam scores and relevant work experience, along with any state-specific requirements. (Tip: You can look up your state in the State & Territory Directory.)
At this point, you may be wondering, How long does it take to become a CPA?
Timelines vary based on your educational background and the speed at which you study for and pass the CPA Exam. It may take more than one try to pass the CPA Exam, and that’s OK. Achieving CPA licensure is a great accomplishment, so it takes dedicated time and effort.
Maslott’s advice: “Keep the end in mind. Don’t get discouraged because it is a difficult examination.”
“Once you’re a CPA, you’re always a CPA, as long as you maintain your continuing professional education and remain in good standing …. The long-term benefits overshadow the preparation for the exam.”
CPA Exam preparation tips
You need to be familiar with the format and functionality of the CPA Exam testing software before your test day. The sample test is a shorter version of the exam that uses the software you will experience in a test center.
Practice for the CPA Exam with sample tests.
When you understand the format of the exam and the amount of time allotted for each section, you’ll be better prepared to manage that time on exam day.
And you’re not alone. Study groups are available, and review courses can enhance your preparation so you can effectively prepare for the CPA Exam.
CPAs who have successfully navigated the CPA licensure process also share valuable insights on the Next Stop: CPA podcast.
Your role and importance as a CPA: Guardian of financial integrity
CPAs adhere to a strict code of ethics and professional conduct, which is vital for maintaining public trust, particularly in areas such as auditing, financial reporting, and taxation.
Adhering to ethical standards is critical to upholding the CPA licensure — you ensure that financial statements are accurate, transparent, and compliant with applicable laws and regulations.
Every step you take brings you closer to your goal of becoming a CPA
With determination and the right resources, you can achieve your goal.
Very accomplished in his career, James is a principal at Baker Tilly, and he can empathize with feeling nervous about the CPA Exam. He shared, “I definitely remember feeling overwhelmed. I was studying for Financial Accounting and Reporting, my first exam section, while still in school. I had been preparing for months, and my exam was right after a family vacation to Hawaii. My dad encouraged me to study every morning during the trip. I didn’t love it, but I did it. And I’m so glad I did.”
The key to CPA Exam success? Take it one step at a time.
“Don’t worry about the whole mountain, just focus on the next step. For me, that was FAR. Once I passed that, I could focus on the next section.”
In all honesty, your path to obtaining a CPA license will involve making sacrifices. “That’s just reality,” James said. “But ask yourself: ‘Is this important to me?’ And if the answer is ‘yes,’ dedicate yourself fully … stay focused, be systematic, and tackle one section at a time.”
If you are still undecided about pursuing the CPA license, James recommends finding 5–10 people you think have successful careers and asking one question: Do you hold a CPA license?
“That's what I did. I looked at all the people that I thought had been successful. One of them was the president of the local gas company. Several others were CEOs. And they all had a CPA license. Their success demonstrated to me that [the CPA license] is valuable,” James said.
Embarking on the journey toward the CPA license is one of the best investments you can make in your accounting career, paving the way for professional growth and success.
Tools and resources as you map your next steps:
CPA Exam Blueprints — Learn what to study for the CPA Exam
Sample tests — Practice for the CPA Exam with sample tests
This Way to CPA — A hub for students planning their accounting careers
Webinars for aspiring CPAs — Virtual events that offer Q&As and “A day in the life of a CPA” webinars
Everything you need to know about the CPA Exam — From eligibility to scoring details and exam blueprints
AICPA career development— News and resources about the profession
State boards of accountancy — Licensing information by state
NASBA CPA Exam portal — Official site to apply and check requirements