CPA Exam requirements

Getting your CPA license is a great way to improve your career options and income potential. But what do you have to do to get there? To help you plan out your next steps, we're providing you with an overview of the prerequisites you may need for the CPA Exam and the steps to obtain your license after you pass. 

CPA Exam requirements by state

Select your state or territory below to learn about the exam and licensure requirements in that jurisdiction. 

Qualifications and requirements for the CPA Exam

Age requirements to become a CPA

Most states and territories don’t have minimum age requirements in place. In those that do, the minimum age is almost always 18, though we do recommend verifying with your individual state’s requirements.

Citizenship and residency requirements to become a CPA

Most states require residency or U.S. citizenship to take the CPA Exam. However, some states, such as Idaho do not require U.S. citizenship but do require proof of state residency whether this is a physical residence, permanent place of business, or employment within the state. On the other hand, North Carolina does require proof of U.S. citizenship, but not state residency. Again, it’s important to look at your individual state to see what you need.

Education requirements for the CPA Exam

While this isn’t a CPA Exam requirement, all states and territories do have an experience requirement to gain licensure. Most states require CPAs to have one to two years of experience, though not necessarily in public accounting. 

For example, Arkansas requires one year of work providing service or advice in accounting, attestation, management advisory, financial advisory, tax, or consulting in government, industry, academia, or public practice. Georgia requires all candidates to have 2,000 hours of experience in one year, supervised by an active CPA in business, industry, or public accounting.

Experience requirements to become a CPA

While this isn’t a CPA Exam requirement, all states and territories do have an experience requirement to gain licensure. Most states require CPAs to have one to two years of experience, though not necessarily in public accounting. 

For example, Arkansas requires one year of work providing service or advice in accounting, attestation, management advisory, financial advisory, tax, or consulting in government, industry, academia, or public practice. Georgia requires all candidates to have 2,000 hours of experience in one year, supervised by an active CPA in business, industry, or public accounting.

Ethics requirements to become a CPA

Most states also need candidates to take an ethics exam covering topics from the AICPA Code of Professional Conduct as part of their CPA license requirements. In most cases, you’re required to pass the ethics exam (usually with a score of at least 90%) within a year of two of passing the CPA Exam. 

While many states require only the AICPA’s ethics exam, some, like Virginia and Ohio, require a state-specific ethics course and exam. On the other hand, Pennsylvania, Kentucky, Georgia and Michigan are among the states that don’t include an ethics exam as part of their CPA license requirements.

Why take the CPA Exam?
  • Greater career opportunities: In addition to tax work and financial management, having a CPA license can also open doors to senior-level positions, higher level financial advising, and specializations like forensic accounting. 
  • Increased income potential: Because of the additional skills and experience, CPAs earn an average of $92,795 per year, compared to the average salary for accountants of $61,480. 
  • Increased trust and prestige: Passing the CPA Exam and earning your license proves that you have deeper knowledge and understanding of the more technical or complex elements of accounting and know how to apply them.

Additional resources on CPA Exam requirements

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