There is no single national CPA license. Each US state and jurisdiction sets its own requirements through its board of accountancy, which is why two candidates can face different rules. Here’s the framework that’s common to most.
The three E’s: Education, Exam, Experience
Education — the 150-hour rule
Most jurisdictions require 150 semester hours of education to be licensed — roughly 30 hours beyond a typical bachelor’s degree. Within that, boards specify minimum accounting and business credit hours. Some states let you sit for the exam at 120 hours and complete the remaining 30 before licensure.
Exam
All jurisdictions require passing the Uniform CPA Examination — the three Core sections plus one Discipline. See the CPA exam guide.
Experience
Most boards require one to two years of relevant, supervised experience, often verified by a licensed CPA.
Other common requirements
- An ethics exam (required by many, not all, boards).
- US residency or Social Security number requirements (varies).
- A rolling window to pass all sections once you’ve passed your first.
State-by-state CPA requirements guides
We’re publishing in-depth guides for each state. Pick your state below for the specifics on education breakdown, exam application, experience, fees, and any state-specific quirks. As always, confirm current rules with the relevant state board before relying on them.
- CPA Requirements in California →
California Board of Accountancy (CBA) — historically the most prescriptive on course content. - CPA Requirements in Texas →
Texas State Board of Public Accountancy (TSBPA) — active in pathway reform discussions. - CPA Requirements in New York →
NYSED Board for Public Accountancy — administered through the State Education Department. - CPA Requirements in Florida →
Florida Board of Accountancy — generally candidate-friendly, under DBPR. - CPA Requirements in Illinois →
Illinois Board of Examiners (education/exam) + IDFPR (licensure) — two-stage workflow. - CPA Requirements in Pennsylvania →
PA State Board of Accountancy — under the Department of State. - CPA Requirements in Ohio →
Accountancy Board of Ohio (ABO) — active in recent CPA reform discussions. - CPA Requirements in Georgia →
Georgia State Board of Accountancy — under the Secretary of State. - CPA Requirements in North Carolina →
NC State Board of CPA Examiners — long-established standalone board. - CPA Requirements in Virginia →
Virginia Board of Accountancy (VBOA) — strong federal/government accounting presence.
More states coming. Don’t see yours? Email editor@examideas.com and we’ll prioritize it.
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