CPA Certification and Licensure Guide
The CPA pathway changed materially after the 2025 Uniform Accountancy Act update, which added a model 120-hour bachelor's-plus-two-years-experience pathway alongside graduate-degree and traditional 150-hour models. Actual adoption still varies by state.
CPA is a state-issued license—not one national certification with identical rules everywhere.
The CPA pathway changed materially after the 2025 Uniform Accountancy Act update, which added a model 120-hour bachelor's-plus-two-years-experience pathway alongside graduate-degree and traditional 150-hour models. Actual adoption still varies by state.
The requirements you'll encounter
Uniform CPA Examination
National exam consisting of three Core sections—AUD, FAR and REG—plus one Discipline: BAR, ISC or TCP.
- Usually tied to coursework
- May or may not include assessment
- Often does not require prior experience
State education requirement
Coursework and credit-hour rules set by the licensing jurisdiction; model-law pathways do not automatically equal your state's current rule.
- Usually learning-focused
- Can include projects or assessments
- Recognition depends heavily on issuer and field
Experience requirement
Professional experience requirement set by the state board; model UAA pathways now vary by education level.
- Often requires an exam
- May have prerequisites
- May require renewal or continuing education
Ethics / application / renewal
Additional jurisdiction-specific licensing and maintenance requirements can apply.
- Often government-regulated
- Requirements vary by location
- May be mandatory rather than optional
How the pieces differ
| Factor | CPA Exam | State license | Professional certification | License |
|---|---|---|---|---|
| Issuer | AICPA/NASBA exam ecosystem | State Board of Accountancy | Private professional body | Authorize regulated work |
| Uniform nationwide? | Exam content is uniform | No; rules vary by jurisdiction | Depends on issuer | Varies |
| Typical requirements | Pass 4 exam sections | Education + exam + experience + state rules | Issuer-specific | Often |
| Practice authority | Exam alone gives none | License grants state-recognized CPA status | Does not substitute for CPA license | Often field-specific |
| Renewal | Usually no | Usually no | Often | Often |
| Employer value | Depends on course | Depends on issuer/role | Depends on certification/role | Can be legally required |
How this looks for real candidates
Accounting graduate in a 150-hour state
Follow that board's education, exam and experience sequence.
Course certificate vs CAPM/PMP
Completing project-management coursework is different from earning a professional certification with defined eligibility and exam requirements.
Training course vs vendor certification
A course may prepare you for a cloud certification, but completing the course and passing the certification exam are separate achievements.
How to build the CPA path correctly
Choose the jurisdiction
CPA licensing is state/jurisdiction specific.
Check education eligibility
Confirm accounting/business coursework and total credits.
Apply for and pass the CPA Exam
Pass AUD, FAR, REG and one Discipline section with a score of at least 75 on each section.
Complete experience
Meet the board's accepted duration and verification rules.
State rules are the source of truth.
NASBA's model pathways changed in 2025, but adoption varies by jurisdiction. Always verify your state board's current rules before planning credits or experience.
Related accounting guides
CPA Certification and Licensure Guide FAQ
What are the CPA Exam sections in 2026?
AUD, FAR and REG plus one Discipline chosen from BAR, ISC or TCP.
What score do I need to pass?
AICPA reports a minimum score of 75 for each section.
Do all states still require 150 hours?
No. The 2025 model UAA added alternative pathways and some states have begun adopting 120-hour plus two-year-experience routes, but rules vary by jurisdiction.
Is passing the CPA Exam enough to become licensed?
No. Education, experience and jurisdiction-specific licensing requirements still apply.
Can I practice across state lines automatically?
Mobility rules are evolving and jurisdiction-specific; verify the state where you intend to practice.
Where should I verify requirements?
Use your State Board of Accountancy and NASBA's licensing resources.
Start with your jurisdiction, then build the exam and experience plan.
Our career roadmaps and credential comparisons can help narrow the options before you spend money on a course or exam.