There is no national CPA licence. Each of the 55 US jurisdictions sets its own rules through its board of accountancy, built around the same three requirements: education, the exam and experience. The biggest change in a generation is under way, as states move away from treating 150 credit hours as the only route.
The three Es of CPA licensure
| Requirement | What it usually means |
|---|---|
| Education | A bachelor's degree with set accounting and business credits. Many states let you sit the exam with 120 hours, even if licensing needs more. |
| Exam | Pass AUD, FAR, REG and one Discipline (BAR, ISC or TCP) within your state's credit window. |
| Experience | Supervised work under a licensed CPA, commonly one year on the 150-hour route and more on the alternative pathway. |
Most states also require an ethics exam or a state-specific ethics course before licensing.
150 hours or the new pathway?
In 2025, NASBA and the AICPA approved a model that lets states license candidates with a bachelor's degree plus extra experience, instead of the 150-hour rule. States have adopted it quickly.
| Traditional route | Alternative pathway | |
|---|---|---|
| Education | 150 credit hours, often a master's or extra courses | Bachelor's degree (about 120 hours) |
| Experience | Usually 1 year | Typically 1–2 years, depending on the state |
| Availability | Every jurisdiction | 24 jurisdictions active by mid-2026; Maryland and Alabama from October 2026; Colorado from January 2027 |
| Best for | Students already planning a master's, or those wanting the widest mobility | Candidates who would rather earn a salary than pay for a fifth year of study |
Alaska has gone furthest, fully repealing the 150-hour requirement. The list of states keeps changing, so check your board's current rules before you decide.
Will a 120-hour licence limit where you can work later?
This is the question most guides skip. CPA mobility rules let licensed CPAs practise across state lines, and the reforms have been designed to protect that. During the transition, however, rules about how out-of-state licences on the new pathway are treated have not been identical everywhere. If you expect to move states, check that both your licensing state and your likely future state recognise your route.
Practical tip: if you are only a few courses short of 150 hours and expect to move, finishing them can still be worth it as a safety net.
Credit windows: how long you have to pass
- 30 months from passing your first section is now the standard in most states.
- 18 months applies in Hawaii.
- 36 months applies in Indiana, South Carolina and Washington.
If a passed section expires, you must retake it, so plan your sections with the window in mind.
Rules for international candidates
- Get a credential evaluation. Most state boards require a foreign degree to be assessed by an approved evaluation service.
- Pick your state deliberately. Some states accept international candidates more readily, with no residency requirement, while a few require physical presence or a state connection.
- Check the testing location. The exam is available at international test centres for an extra $390 per section.
- Plan the experience step. Some states accept experience verified by a licensed CPA abroad; others require US-based supervision. This often decides which state works for you.
If you mainly want to work outside the US, compare the CPA with ACCA, and see what your route costs in the CPA cost calculator.
Frequently asked questions
Do you still need 150 credit hours to become a CPA?
Not in every state. Since NASBA and the AICPA approved a model alternative in 2025, many jurisdictions now license candidates with a bachelor's degree (about 120 credit hours) plus additional supervised experience. The 150-hour route remains available everywhere.
How many states have the CPA alternative pathway?
As of mid-2026, 24 jurisdictions had an active alternative pathway, with Maryland and Alabama following in October 2026 and Colorado in January 2027. Several others are considering changes, so check your state board.
How long do I have to pass all four CPA sections?
Most states now give 30 months from the date you pass your first section. Hawaii uses 18 months, while Indiana, South Carolina and Washington allow 36 months.
Can international students become US CPAs?
Yes. Many states accept foreign degrees after a credential evaluation, and the exam is offered at international test centres for an extra $390 per section. Licensing rules, including experience and residency, vary by state.
How much experience do I need for a CPA licence?
On the traditional route, most states require one year of supervised experience. On the alternative pathway, states typically require more, often two years, to make up for fewer credit hours.