CPA Exam Requirements
Below is a chart of the requirements to test for the CPA exam in each state. This includes the accountant education requirements. This shows the educational requirements by state and includes California CPA requirements, Texas CPA requirements and Florida CPA requirements.
Becoming a Certified Public Accountant (CPA) is a significant milestone for accounting professionals, but the requirements to earn this credential vary by state. While the general framework is similar across the U.S., individual state boards have unique education, experience, and examination criteria that candidates must meet. This guide provides an overview of the key CPA requirements by state to help aspiring accountants navigate the process.

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There are obviously a number of things that are required to test for the CPA Exam. The requirements on how to get a cpa vary by state.
General CPA Requirements
Despite state variations, most CPA licensure requirements follow a common structure:
- Education: Typically, candidates must complete 150 semester hours of education, including a bachelor’s degree with a concentration in accounting.
- Examination: All candidates must pass the Uniform CPA Examination, administered by the American Institute of CPAs (AICPA).
- Experience: Many states require candidates to gain one to two years of relevant accounting experience under the supervision of a licensed CPA.
- Ethics Exam: Some states mandate a separate ethics exam to ensure candidates understand professional conduct and ethical responsibilities.
150 Semester Hours
One of the main requirements to sit for the CPA exam is the hours rule. Many states now require candidates to have taken a 150 semester hours at an accredited institution in order to be able to sit for the CPA exam.
Accounting classes for CPA
When researching how to become a cpa, many candidates also want to know how many accounting classes are required for the CPA.
Many states have a requirement to have a certain number of accounting hours as well. This means that you have to have taken a certain number of accounting courses while in school.
CPA Work experience requirement
Various states also have work requirements in order to be licensed professional. As you can see in the table above, most states require that the professional have at least one year of accounting experience in order to obtain a CPA license.
How hard is the CPA exam
You need to meet the above requirements just to be able to apply for the cpa exam. The requirements for cpa exam are not simple, but they can easily overcome with a little effort.
Cost of CPA exam
The cost of the cpa exam differs depending on what you are going to do. If you are looking just at applying for the exam. It costs about $190 for the application (depending on the state) and about another $180 for each section.
There also registartion fees in certain states that run about from $30 to about $75.
CPA Exam sample questions
If you are looking for some CPA exam sample questions make sure to visit the NJCPA website. They have a few sample questions on that page.
CPA exam requirements vary greatly by state, so make sure that you check the website of the state where you plan on taking your CPA exam. Make sure to check your state website before enrolling in a university as well. You don’t want to attend a university that will not get you all the credits that you want.
State-Specific CPA Requirements
California
- Education: 150 credit hours, including 24 in accounting, 24 in business, and 20 in accounting-related subjects.
- Experience: One year (500 hours of attest experience for those signing audit reports).
- Ethics Exam: Yes, California-specific ethics exam required.
Texas
- Education: 150 hours, including 30 in upper-level accounting courses and 24 in business-related courses.
- Experience: One year (2,000 hours) of work experience in accounting.
- Ethics Exam: Yes, a separate Texas ethics exam is required.
New York
- Education: 150 credit hours with specific coursework in accounting and business.
- Experience: One year of work experience (typically in public accounting).
- Ethics Exam: No additional ethics exam required.
Florida
- Education: 150 credit hours, including 30 in accounting beyond introductory level.
- Experience: One year of relevant work experience.
- Ethics Exam: Yes, an ethics course is required as part of education.
Illinois
- Education: 150 credit hours, including 30 in accounting and 24 in business-related coursework.
- Experience: One year of full-time experience in accounting, academia, or government.
- Ethics Exam: Yes, candidates must pass an AICPA ethics exam.
Navigating CPA Licensure
To ensure compliance with specific state requirements, candidates should:
- Check State Board Websites: Each state’s Board of Accountancy outlines detailed requirements and updates.
- Plan Education Accordingly: Completing the necessary coursework in undergraduate and graduate programs can prevent delays.
- Gain Relevant Experience: Working under a licensed CPA in a recognized accounting role is crucial.
- Prepare for the Exams: The CPA exam is rigorous, so structured study plans and review courses are essential.
Conclusion
While the CPA licensure process shares common elements across states, nuances exist in education, experience, and ethics requirements. Aspiring CPAs should carefully review their state’s regulations and plan their pathway accordingly. By staying informed and proactive, candidates can efficiently meet the requirements and embark on a successful accounting career.