How to Become an Accountant: CPA Steps, Credits, and Exams

By Maya R., College Admissions Specialist

The short answer: to become a Certified Public Accountant in most U.S. states you earn a bachelor's, meet a 150 semester hour education rule, pass the Uniform CPA Examination, and complete the required experience. Some states are adding alternative paths in 2026 that lower the credit hour bar with more experience. This guide explains the steps and the current changes.

Becoming an Accountant at a Glance

Is Accounting Right for You?

Consider these first.

• Do you like order, detail, and numbers? Accounting is built on precision.
• Can you meet strict education and exam rules? The CPA path is regulated.
• Are you comfortable with ongoing learning? Tax and rules change often.
• Do you want a clear license with steady demand? Accounting offers that.

If you prefer code over credits, see how to become a software engineer.

Step 1: Earn a Bachelor's Degree

Most accountants start with a bachelor's in accounting or a related business field. You take courses in financial and managerial accounting, auditing, and tax. A strong GPA helps for both jobs and the CPA path. The Bureau of Labor Statistics lists a bachelor's as the typical entry education for accountants and auditors, with 2024 median pay near $81,680 BLS, Accountants and Auditors.

Step 2: Meet the Education Requirement

Most states require 150 semester hours for CPA licensure, which is more than a typical 120 hour bachelor's. Students often add a master's in accounting or tax, or extra coursework, to reach 150. A few states let you sit for the exam at 120 hours but still require 150 to be licensed.

The 2026 shifts

Some states adopted alternative routes in 2026. Ohio, for example, allows a bachelor's with an accounting concentration plus two years of experience and a passing exam, in place of 150 hours, with a master's path needing one year Ohio Accountancy Board FAQ. Alabama and West Virginia passed similar measures, and roughly 20 states have set future effective dates. Because rules differ, check your state board before you plan.

Step 3: Pass the Uniform CPA Examination

The CPA exam is the standard test used across jurisdictions. It covers core accounting areas through several sections. Most states do not cap how many times you can sit, so you can retake sections within the window. Plan a study schedule and use practice questions.

Step 4: Gain the Required Experience

Licensure also needs experience, often one to two years under a licensed CPA, though the exact length and setting vary by state. Some new alternative paths trade extra experience for fewer credit hours.

Step 5: Apply for the License

You submit education, exam, and experience proof to your state board of accountancy. Many states also require an ethics exam or course. Once licensed, you maintain it with continued education.

Skills You Need

• Accuracy with financial records.
• Knowledge of tax and audit rules.
• Spreadsheet and accounting software skill.
• Clear written explanation of numbers.
• Ethics and care with client data.

CPA Versus Non CPA Roles

You can work in bookkeeping, staff accounting, or finance with a bachelor's and no CPA. The CPA license opens audits of public companies, higher responsibility, and more roles. Decide early whether the license fits your goal.

The CPA Exam and Its Sections

The Uniform CPA Examination is the standard national test for CPA candidates. It is organized into several sections that cover accounting, auditing, taxation, and business concepts. Most states do not cap how many times you can sit, so candidates often take one or two sections at a time and retake within the testing window. Plan a study schedule of several months, because the volume is large and the pass rates reward preparation.

The exam fee and review course are real costs on top of tuition. Budget for them early so they do not surprise you during your final semester.

Public, Industry, or Government

A CPA license opens different doors. Public accounting, especially audit of public companies, requires the license and pays more at the senior levels but demands long busy seasons. Industry and government roles value the CPA for advancement but may not require it on day one. Decide which setting fits your life, because the license serves all of them.

A Sample Timeline

• Year 1 to 4: bachelor's in accounting, then add hours toward 150.
• Year 4 or 5: reach 150 via a master's or extra coursework, or use a 2026 alternative path.
• After hours: sit for the CPA exam sections.
• After the exam: one to two years of experience under a CPA.
• Then: apply for the license and maintain it with continued education.

The path is regulated and sequential, so each step depends on the one before it.

Common Misconceptions

• "120 hours is enough to be licensed." Most states require 150, with new exceptions.
• "State rules never change." They differ and shift, as 2026 showed.
• "The CPA exam plan can wait." A schedule beats cramming.
• "Experience hours sort themselves out." You need them, so line them up early.
• "A master's is mandatory." It is one route to 150, not the only one.

Frequently Asked Questions

Do I need 150 credit hours to be a CPA?

In most states yes, for licensure. A few states adopted alternative paths in 2026 that allow a bachelor's plus more experience instead.

Can I sit for the CPA exam with 120 hours?

Some states allow the exam at 120 hours but still require 150 for the license. Check your state board.

What is the Uniform CPA Examination?

It is the standard national test for CPA candidates, covering core accounting areas through several sections.

How much experience do I need?

Often one to two years under a licensed CPA, though the exact rule varies by state and by the new alternative paths.

Do I need a master's?

Not always. A master's is one common way to reach 150 hours, but extra coursework or a state alternative path can also work.

Is the CPA worth it?

For public company audit and many senior roles, yes. It opens responsibilities a bachelor's alone does not.

Sources

• BLS, Accountants and Auditors
• Ohio Accountancy Board, CPA FAQ
• AICPA, CPA licensure information