How to Become a CPA in 2026: A Complete Step-by-Step Guide

Becoming a CPA in 2026 looks different than it did even three years ago. The 150-credit-hour requirement is no longer universal. Continuous testing has settled in. The 2024 Evolution exam structure is the new normal. Here's the full path, with sources, and what's actually changed.

This article is educational and reflects publicly available information as of April 2026. CPA licensure is governed by individual state boards of accountancy and rules change frequently. Always verify with your state's board (linked in the table below) before making decisions based on this content. Authoritative sources: NASBA, AICPA, individual state board websites.

The Four E's

Every state requires some version of:

1. Education — credit hours and specific coursework
2. Examination — pass all four sections of the Uniform CPA Examination
3. Experience — typically 1-2 years of accounting work, supervised by a licensed CPA
4. Ethics — most states require passing an ethics exam

The detailed requirements vary state to state. Below is the playbook by phase, then a state-by-state quick reference.

Phase 1 — Education (the credit-hour requirement)

Historically, all 55 US jurisdictions (50 states, DC, and four US territories) have required 150 credit hours of post-secondary education to become a CPA — typically a bachelor's degree (120 hours) plus 30 additional hours, often via a Master of Accountancy program.

This is changing. As of 2026:

• Multiple states have passed or proposed legislation creating an alternative path: 120 credit hours + additional experience (often 2 years instead of 1) to qualify for licensure. Minnesota, South Carolina, Ohio, Virginia, and Iowa were early movers; the list is growing fast in 2026.
• Most other states retain the 150-hour requirement for licensure but may allow sitting for the exam at 120 or even 110 hours.
• The AICPA and NASBA have endorsed the 120-hour-plus-experience alternative as a legitimate path, opening the door to broader adoption.

What to do in 2026: Check your state board's most recent guidance. The credit-hour landscape may have changed in your state since you last looked.

Phase 2 — Examination

The CPA exam has been the AICPA's 2024 Evolution structure since January 2024:

• Three core sections all candidates take: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG).
• One discipline section the candidate chooses: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).
• The discipline is permanent on your CPA record but does not restrict the work you can do as a CPA.

Each section is 4 hours. Passing score is 75 (a scaled score, not a percentage — see our scoring article). The AICPA fee is approximately $250-$320 per section depending on jurisdiction.

Continuous testing means you can sit for any section nearly any business day, with retakes allowed in the next testing window after a failure. The 18-month credit window starts when you pass your first section — all four must be passed within that window.

Source: AICPA CPA Exam page; NASBA CPA Exam Services.

Phase 3 — Experience

Most states require 1-2 years of qualifying accounting experience, supervised and verified by a licensed CPA. Specifics vary:

• 1 year (2,000 hours) is the most common requirement for states with the 150-hour education path.
• 2 years (4,000 hours) is typical for states offering the 120-hour alternative path.
• Public accounting (audit, tax, consulting) qualifies in all states. Private/industry experience qualifies in most states but with stricter supervisor and content requirements.
• Self-employment or non-CPA-supervised work generally does not qualify.

Phase 4 — Ethics

Most states require passing the AICPA Professional Ethics Course and Exam, or a state-specific equivalent. The AICPA exam is open-book, take-at-home, and historically passed by the vast majority of takers on first attempt. California, Texas, and a few other states have their own ethics exams.

State-by-state quick reference (verify before relying)

Pricing, hour requirements, and procedural details change. The table below is a quick-reference snapshot as of April 2026. Always verify with your state board before applying.

State	Education to sit	Education to license	Experience	Source
Alabama	120 hrs	150 hrs	1 year	asbpa.alabama.gov
Alaska	120 hrs (degree near complete)	150 hrs	2 years	commerce.alaska.gov
Arizona	120 hrs	150 hrs	1 year	azaccountancy.gov
Arkansas	150 hrs	150 hrs	1 year	asbpa.arkansas.gov
California	150 hrs (with specific coursework)	150 hrs	1 year	dca.ca.gov/cba
Colorado	120 hrs	150 hrs	1 year	dpo.colorado.gov/Accountancy
Florida	120 hrs (with specific coursework)	150 hrs	1 year	myfloridalicense.com
Georgia	120 hrs	150 hrs	1 year	sao.georgia.gov
Illinois	120 hrs	150 hrs	1 year	idfpr.illinois.gov
Iowa	120 hrs	120 or 150 hrs (alt path)	1-2 years	plb.iowa.gov
Massachusetts	120 hrs	150 hrs	1 year	mass.gov
Minnesota	120 hrs	120 or 150 hrs (alt path)	1-2 years	mn.gov
New York	120 hrs	150 hrs	1 year	op.nysed.gov
Ohio	150 hrs (alt 120 path proposed)	150 or 120 (alt path)	1-2 years	acc.ohio.gov
South Carolina	120 hrs	120 or 150 hrs (alt path)	1-2 years	llr.sc.gov
Texas	150 hrs	150 hrs	1 year	tsbpa.texas.gov
Virginia	120 hrs	120 or 150 hrs (alt path)	1-2 years	boa.virginia.gov
Washington	150 hrs	150 hrs	1 year	acb.wa.gov

This is a representative subset. For all 55 jurisdictions and current rules, see NASBA's directory. The 120-hour alternative path landscape is changing every quarter — your state may have updated since this article was last revised.

Cost summary

Component	Typical cost
Review course (free → premium)	$0 - $3,700
AICPA exam fees (4 sections)	$1,500 - $1,800
State application fees (per section)	$50 - $200 cumulative
Initial licensure application	$100 - $500
Ethics exam fee	$150 - $250
Reschedule fees (if any)	$35 - $83 each
Subtotal (without grad school)	$1,800 - $6,500+
Master of Accountancy (if needed)	$20,000 - $60,000+

The full timeline

1. Months 0-6: Confirm your state's requirements and education path. If you need additional credits, enroll.
2. Months 6-9: Complete additional coursework (if needed). Submit application to sit for the CPA exam through your state board / NASBA.
3. Months 9-21: Pass all four exam sections. Most candidates take one section every 6-10 weeks to manage study load. The 18-month credit window starts when you pass your first section.
4. Months 12-30: Complete required experience (often concurrent with exam study).
5. Months 24-30: Pass ethics exam. Submit licensure application.

Total: 24-30 months from start to licensure for most candidates.

What changed in 2024-2026 you need to know

See our companion articles on these:

• 2024 Evolution: what the new exam structure means
• The 150-hour rule is changing fast — state-by-state status
• The fastest path to CPA in 2026 (legitimate paths only)

Once you're ready to start exam prep, our 7-day free trial covers all six sections — including the discipline you select. Sign up here.