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

Becoming a US Certified Public Accountant (CPA) is one of the most recognised routes in accountancy, but the path runs through individual state boards of accountancy, so the details vary by jurisdiction. This guide sets out the standard route — often summarised as the "three E's" — so you know what to expect. For a plain-English overview of the credential itself, start with what the US CPA is.

The three E's: Education, Exam, Experience

Across the 55 US jurisdictions, CPA licensure rests on three pillars: completing the required education, passing the Uniform CPA Examination, and gaining qualifying experience — with an ethics requirement in many states. Each board sets its own precise thresholds, so always confirm the rules for the state you intend to license in.

Step 1 — Education

Most states require 150 semester hours of education to be licensed — typically a bachelor's degree (around 120 hours) plus additional study — including a set number of accounting and business credits. Some states let you sit the exam at 120 hours and complete the remaining 30 before licensure. Because credit requirements differ by board, check your target state's specific accounting and business-course rules early. International candidates usually need a credential evaluation; our guide on CPA eligibility for Indian students walks through that process.

Step 2 — The exam

Under the CPA Evolution model, the Uniform CPA Examination has a Core + Discipline structure. You sit three Core sections — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR) and Taxation and Regulation (REG) — and then one Discipline of your choice: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC) or Tax Compliance and Planning (TCP). You need a scaled score of 75 or above in each section, and all four must be passed within a rolling window set by your board.

Step 3 — Experience and ethics

Most boards require around one year (roughly 2,000 hours) of relevant accounting experience, typically verified by a licensed CPA, before they grant a licence. Many states also require you to complete an ethics exam or course (for example, the AICPA professional ethics course). Again, the exact experience definition and ethics requirement vary by jurisdiction.

Step 4 — Licensing and beyond

Once you've met the education, exam, experience and ethics requirements, you apply to your state board of accountancy for your licence. After licensure, CPAs must complete ongoing continuing professional education (CPE) to stay in good standing. If you're comparing the CPA route with the UK's chartered path, our CPA vs ACCA comparison sets out the trade-offs.

Frequently asked questions

How long does it take to become a CPA? It varies, but many candidates complete the education, exam and experience over roughly two to four years depending on starting point and study pace.

Do all states require 150 hours? Most do for licensure, though some allow you to sit the exam at 120 hours. Confirm with your chosen state board.

Do I need to live in the US? No — international candidates can pursue the CPA, often via international testing and a credential evaluation, but you still license through a specific state board.

Which Discipline should I choose? Pick the one matching your career direction — BAR (reporting/analysis), ISC (systems/controls) or TCP (tax).

How long it takes — a realistic timeline

There's no fixed timetable, and it varies with your starting point. If you already hold a relevant bachelor's degree, the main variables are accumulating any extra credits needed to reach 150 hours, passing the four exam sections, and completing the experience requirement. Many candidates pass the exams within 12–18 months of starting, then satisfy experience in parallel or shortly after — so two to three years from start to licence is common, though someone with credits and experience already in place can move faster. Because all four sections must pass within your board's rolling window, exam sequencing and pace matter more to the timeline than raw study hours.

Budgeting for the CPA

Plan for more than exam fees. The main costs are the exam section and application fees (see our breakdown in US CPA exam fees & cost), a review course (often the largest single outlay), and — for internationally educated candidates — a credential evaluation plus international testing fees. First-time passes protect the budget, since re-sits repeat the per-section fee.

Common mistakes to avoid

Three trip people up: assuming every state's rules are identical (they're not — education, experience and ethics requirements vary by board); leaving the 150-hour education gap to the last minute; and booking exams before being genuinely ready, which burns fees on re-sits. Confirm your chosen state board's specific rules early and build the plan around them.

Building towards the CPA with Learnsignal

The CPA rewards strong foundations and disciplined study. Learnsignal supports finance professionals with expert-led learning and verifiable CPD to build the knowledge these exams demand and to keep your skills current after qualifying.