Your Complete Guide to Becoming a CPA in 2025

Whether you’re beginning your accounting education journey or advancing your career toward CPA licensure, understanding the certification process and career opportunities is essential for success. The accounting profession offers stable employment, competitive salaries, and diverse career paths across public, private, and government sectors.

According to the U.S. Bureau of Labor Statistics, accountants and auditors earn a median annual salary of $79,880, with the profession expected to grow by 4% through 2033, adding approximately 67,400 new positions. This comprehensive guide provides state-specific CPA requirements, educational pathways, and strategic career planning resources to help you navigate your professional development.

The CPA credential represents the gold standard in accounting expertise, opening doors to leadership positions and specialized career opportunities across all industries.

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CPA Requirements by State Directory

Each state has its own unique CPA licensure requirements. Select your state below for detailed information on education, examination, and experience requirements:

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Understanding the Accounting Profession

Accounting encompasses the systematic recording, analyzing, and reporting of financial transactions for organizations of all sizes. Professional accountants serve as financial stewards, ensuring regulatory compliance, strategic planning, and operational efficiency through their expertise in financial management systems.

Modern accounting professionals work across diverse specializations, including:

• Public Accounting: Providing audit, tax, and consulting services to external clients
• Management Accounting: Supporting internal decision-making through financial analysis and strategic planning
• Government Accounting: Ensuring fiscal responsibility and regulatory compliance in public sector organizations
• Forensic Accounting: Investigating financial crimes and providing litigation support
• Environmental Accounting: Tracking sustainability metrics and environmental impact reporting

The profession continues to evolve with technological advancements, incorporating artificial intelligence, blockchain technology, and data analytics into traditional accounting practices. This transformation creates new opportunities for tech-savvy professionals who combine accounting expertise with emerging technologies.

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CPA Requirements: The Three E’s Framework

All 55 U.S. jurisdictions follow the Uniform Accountancy Act’s “Three E’s” framework for CPA licensure, though specific requirements vary by state:

1. Education Requirements

CPA candidates must complete 150 semester hours of education, typically achieved through:

• Bachelor’s degree in accounting (120 hours) plus additional coursework
• Combined bachelor’s and master’s degree programs
• Bachelor’s degree plus graduate certificate in accounting

Core educational requirements include:

2. Examination Requirements

The Uniform CPA Exam consists of four sections that must be passed within an 18-month rolling period:

3. Experience Requirements

Most states require one to two years of supervised experience under a licensed CPA, with specific requirements for:

• Audit and attestation services (typically 500-1,000 hours)
• Tax preparation and consulting
• Management advisory services
• Financial statement preparation

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Accounting Career Paths and Specializations

The accounting profession offers diverse career trajectories, each with unique responsibilities and advancement opportunities:

Public Accounting Career Progression

Industry Accounting Opportunities

Corporate accounting roles provide stability and work-life balance while offering competitive compensation:

• Financial Analyst: Budgeting, forecasting, and financial modeling
• Controller: Overseeing accounting operations and financial reporting
• Internal Auditor: Evaluating internal controls and risk management
• Chief Financial Officer: Strategic financial leadership and executive management

Specialized Accounting Fields

Emerging specializations offer premium compensation for targeted expertise:

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Accountant and Auditor Salary Data by State

Understanding regional salary variations helps inform career planning and location decisions. The following data represents May 2024 Bureau of Labor Statistics figures for accountants and auditors:

National Salary Overview

• National Median Annual Salary: $79,880
• National Mean Annual Salary: $86,740
• Entry Level (10th Percentile): $48,970
• Experienced (90th Percentile): $137,280

Top Paying States for Accountants and Auditors

States with Highest Employment Levels

May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.

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Educational Pathways to CPA Licensure

Strategic educational planning optimizes both time and financial investment in achieving CPA eligibility:

Traditional Four-Year Path

1. Bachelor’s Degree in Accounting (120 hours)
   • Core accounting principles
   • Business foundation courses
   • General education requirements
2. Additional 30 Credit Hours
   • Graduate certificate in accounting
   • MBA with accounting concentration
   • Master of Accountancy (MAcc)

Accelerated Five-Year Programs

Many universities offer integrated programs combining undergraduate and graduate study:

• 4+1 Programs: Bachelor’s plus one-year master’s degree
• Integrated MAcc: Seamless transition from undergraduate to graduate coursework
• Combined CPA/MBA: Dual degree programs for leadership track professionals

Alternative Pathways

Non-traditional routes accommodate career changers and working professionals:

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Technology’s Impact on Modern Accounting

Digital transformation reshapes accounting practices, creating new competency requirements:

Essential Technology Skills

• Data Analytics: SQL, Python, and visualization tools for financial analysis
• Cloud Accounting: Proficiency in cloud-based ERP and accounting systems
• Automation Tools: RPA (Robotic Process Automation) for routine tasks
• Blockchain: Understanding distributed ledger technology for audit trails
• Artificial Intelligence: Machine learning applications in fraud detection and forecasting

Emerging Roles in Accounting Technology

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Frequently Asked Questions

How long does it take to become a CPA?

The typical timeline to CPA licensure is 5-6 years, including 4 years for a bachelor’s degree, 1 year for additional education to meet the 150-hour requirement, and 6-18 months to pass all four CPA exam sections. Adding the required work experience of 1-2 years, most professionals achieve full licensure within 6-7 years of starting their undergraduate education.

What is the difference between a CPA and a regular accountant?

CPAs have met specific educational requirements (150 credit hours), passed the rigorous four-part CPA exam, and completed supervised work experience. Regular accountants may have accounting degrees but haven’t completed these additional requirements. Only CPAs can sign audit reports, represent clients before the IRS, and perform certain attestation services. CPAs also typically earn 10-15% more than non-certified accountants.

Which states have the easiest CPA requirements?

While all states require 150 education hours and passing the CPA exam, some states have more flexible experience requirements. States like Montana, New Hampshire, and Colorado offer broader definitions of qualifying experience. However, if you plan to practice in multiple states, it’s best to meet the requirements of your primary practice location, as reciprocity agreements vary.

Can I become a CPA with an online accounting degree?

Yes, you can become a CPA with an online accounting degree from an accredited institution. State boards of accountancy accept degrees from regionally accredited schools regardless of delivery method. Ensure your program includes the required accounting and business coursework specified by your state board. Many successful CPAs have completed their education entirely online while working full-time.

How much does the CPA exam cost?

Total CPA exam costs typically range from $3,000 to $4,500, including application fees ($50-200), exam fees ($890 for all four sections), and study materials ($2,000-3,000). Additional costs may include re-examination fees ($250 per section), score reviews ($50-100), and international testing fees. Many employers offer exam fee reimbursement as part of their benefits package.

What is the CPA exam pass rate?

The average CPA exam pass rate hovers around 50% for each section, with slight variations by quarter. First-time candidates typically have higher pass rates (55-60%) than repeat candidates. The FAR section traditionally has the lowest pass rate (44-46%), while BEC often has the highest (59-62%). Success rates improve significantly with proper preparation and quality study materials.