CPA Work Experience Requirement 2026: How Long and Who Supervises
Most US states ask for one to two years of experience before CPA licensure, usually supervised by a licensed CPA. The rules vary by state and by education pathway.
Passing the exam does not make you a CPA on its own. Every state also asks for work experience before it issues a licence. The AICPA describes the requirement as one to two years of experience, under the supervision of a licensed CPA, with the length depending on the licensure pathway, and both the AICPA and NASBA say the rules vary by jurisdiction. This guide sets out what the official sources say about how long, who supervises and what counts, and where we could not confirm a rule. For education, see our 150-hour rule versus the 120-hour route, and for the whole route read how to become a US CPA.
At a glance
| Item | What the official sources say |
|---|---|
| Typical length | One year on the traditional pathway; one to two years depending on pathway (AICPA) |
| Third pathway | AICPA says it requires two years, against one year for the other pathways |
| Supervision | Work is supervised by a licensed CPA (AICPA); check your board for exceptions |
| What counts | Many states require public accounting experience; others accept teaching, self-employment or part-time work (NASBA) |
| Who decides | Your state board of accountancy; requirements vary by jurisdiction |
| Education baseline | The AICPA says all states require at least 120 credit hours; many require 150 |
Why the experience rule exists
The exam tests knowledge, while the experience rule asks you to show you can apply it in practice. State boards set the details, which is why the AICPA's licensure pages say every jurisdiction's work experience requirements vary. Treat any single national figure with caution, including the ones below.
How long you need
NASBA's guidance on getting licensed says many states require at least one year of public accounting work experience. NASBA's December 2025 article on new licensure pathways gives one year of experience for the pathway built on a bachelor's degree in accounting plus 30 additional semester credits, which brings the total to 150 semester hours. The AICPA's road map to the CPA exam describes the requirement as one to two years under the supervision of a licensed CPA, depending on the pathway. The AICPA licensure centre adds that the third pathway requires two years of experience, against one year for the others. These sources agree that one year is the traditional figure and that some routes ask for more.
Who has to supervise you
The AICPA says your work must be supervised by a licensed CPA and calls 150 hours plus one year of experience the traditional path. Because the AICPA and NASBA both say requirements vary by jurisdiction, we do not state the supervision rule as uniform. Ask your board whether your supervisor must hold a licence in the same state and what the supervisor has to sign.
What kind of work counts
NASBA says many states require public accounting experience, while others accept teaching, self-employment or part-time work, and some have more specific requirements. If you work in industry, government or a non-profit, check the board's wording on whether the work needs to involve attest, tax or advisory skills, and whether a CPA in your own organisation can verify it. We have not found an official national list of qualifying roles.
The new education pathways
NASBA reports that boards must formally enact legislation before a new licensure model applies, and that implementation dates vary. The AICPA licensure centre says all states require at least 120 credit hours, which equals a bachelor's degree, and that the extra credits and the experience years depend on the pathway your state has adopted. Because the education and experience rules are linked, read both pages of your board's requirements together. Our 150-hour rule versus the 120-hour route covers the education side.
When to start counting
Many candidates gain experience while they study, but the board decides when the clock starts and whether experience before you passed the exam counts. We could not find an official statement that applies in every state. Keep job descriptions, dates and your supervisor's contact details from day one, since boards often ask for the verification form after the exam.
How it fits with the exam timeline
The credit window for passed sections runs separately from the experience clock, so you can pass the exam before you finish the experience. Our retake and credit window guide explains how long passed sections last, and the registration and Notice to Schedule guide covers booking. Check your board's page for the order in which it wants each step completed.
Frequently asked questions
How much experience do I need for the CPA licence?
Typically one year on the traditional pathway, and one to two years depending on the pathway, according to the AICPA. Your state board sets the rule.
Does a CPA have to supervise my experience?
The AICPA says the work is supervised by a licensed CPA. Check your board for the detail, because requirements vary by state.
Does experience have to be in public accounting?
Many states require it, but NASBA says others accept teaching, self-employment or part-time work.
Can I pass the exam before I finish the experience?
Usually yes, but the order is set by your board, so confirm it before you plan.
Is the experience requirement the same in every state?
No. The AICPA says every jurisdiction's work experience requirements vary.
Next steps
Read the CPA syllabus guide and the registration and Notice to Schedule guide when you are ready to move from planning to booking. If you are comparing study options, see our Learnsignal pricing page.
Source: NASBA guidance on getting a CPA licence, NASBA article on new CPA licensure pathways and CPA mobility (23 December 2025), the AICPA road map to the CPA exam and the AICPA CPA licensure centre. Checked October 2026.
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