How to Become a CPA in 2026

How to Become a CPA in 2026: Step‑by‑Step Guide

Almost every ambitious accounting student or young CA reaches a point where they ask, “Is it worth becoming a US CPA – and where do I even start?” The process looks intimidating from the outside: state boards, 150‑credit rules, core and discipline exams, experience, ethics, licensure.

The reality is simpler when broken into clear stages. You earn the required education, pass the CPA exam (three Core sections plus one Discipline), complete relevant experience, and then apply for your licence. This guide walks through each step in plain language, with realistic timelines, common pitfalls, and links to deeper resources where you need them most.

CPA Licensure Requirements: 2026 Overview

Every US state has its own rulebook, but most follow the same core framework.

To become a licensed CPA you generally need:

• Education: 150 semester‑hour credits, including a defined number of accounting and business credits.
• CPA exam: Three Core sections (FAR, AUD, REG) and one Discipline section (BAR, ISC or TCP).
• Experience: 1–2 years of supervised, relevant work under a qualified professional (often a CPA).
• Ethics and CPE: An ethics exam in many states and ongoing continuing education once licensed.

Realistic timeline:

• Education: 4–6 years (degree + extra credits as needed).
• Exam: 6–18 months, depending on how you space sections.
• Experience: 1–2 years, often overlapping with the exam stage.

Step 1: Educational Requirements – Reaching 150 Credits

The 150‑credit requirement is usually the first technical hurdle. It simply means you need more coursework than a typical 4‑year US bachelor’s degree (around 120 credits), and those credits must include a minimum number of accounting and business hours as defined by your state board.

Typical paths to 150 credits include:

• Bachelor’s in accounting + a one‑year master’s (MAcc, M.Com, MBA with the right content).
• 4‑year degree + a graduate certificate or extra university courses.
• For Indian CAs and other foreign candidates: a three‑year B.Com plus a recognised professional qualification (like CA) that, once evaluated, brings you to 150 credits.

Because each state board interprets “acceptable” coursework slightly differently, you should:

• Use a recognised credential evaluator (such as WES or NIES) if your degree is from outside the US.
• Check your target state’s list of required accounting and business subjects (e.g. auditing, taxation, business law) and fill any gaps early.

If you are an Indian CA or international candidate, see your eligibility‑focused guide first, then come back to this step‑by‑step plan.

For specific educational options if you are an Indian CA, read our article on CPA eligibility.

Step 2: CPA Exam Structure – Core and Discipline Sections

According to the latest exam blueprint, the CPA exam uses a Core + Discipline model that reflects how modern firms and finance teams operate.

Everyone must pass three Core sections:

• FAR (Financial Accounting and Reporting): financial reporting frameworks, statements, consolidations, and government and not‑for‑profit accounting.
• AUD (Auditing and Attestation): auditing standards, ethics, risk assessment, internal controls, and reporting.
• REG (Taxation and Regulation): US federal tax for individuals and entities, business law, and professional responsibilities.becker+2

You then choose one Discipline section:

• BAR (Business Analysis and Reporting): advanced financial analysis and reporting; ideal if you enjoy technical accounting or corporate reporting.
• ISC (Information Systems and Controls): focuses on IT, systems, and controls; attractive for those leaning into tech‑heavy audit, cybersecurity or risk.
• TCP (Tax Compliance and Planning): deeper US tax and planning; built for future tax specialists and advisors.

Each section is 4 hours and includes multiple‑choice questions and task‑based simulations that test application rather than just memorisation.

Typical exam window: Most candidates take 6–12 months to complete all four sections if they’re working, slightly faster if they can study full‑time.

Check out Choosing Your CPA Exam Discipline for guidance on choosing a discipline.

Step 3: Applying for the CPA Exam and Scheduling Sections

Once you are comfortable that you meet (or will meet) the education requirements for your chosen state, you can apply to sit the exam.

The flow usually looks like this:

1. Please submit your application to the state board or its designated agency. This includes transcripts, credential evaluations for international degrees, and sometimes course descriptions.
2. Wait for eligibility approval. State boards review your file and confirm whether you are allowed to sit, either for all sections or specific ones.
3. Receive your NTS (Notice to Schedule). The NTS is your ticket to book exam dates at Prometric centres within the validity period.
4. Schedule exam sections. You can attempt sections in any order. Many candidates still start with FAR because of its breadth, but others prefer starting with a section that plays to their strengths to build confidence.eduyush+1

Timeframe guide:

• Application and evaluation: 4–8 weeks (longer if documents come from multiple countries).
• NTS receipt and first exam date: 2–6 weeks, depending on centre availability and your study readiness.

Pass your exams in your first try, Eduyush offers CPA review course which have a 88%+ pass rates. 

Step 4: Fulfilling the CPA Experience Requirement

Passing the exam is a significant milestone; becoming a licensed CPA requires appropriate experience as well.

Most states expect 1–2 years of relevant work, often including:

• Public accounting (audit, tax, or advisory) in a CPA firm.
• Corporate roles in financial reporting, compliance, internal audit, or similar fields.

Key points to remember:

• Supervision: Many states require your experience to be supervised or verified by a licensed CPA; some accept equivalent supervision if clearly documented.
• Relevance: Day‑to‑day duties matter; the closer your work is to accounting, auditing, tax, or financial analysis, the easier it is to count.

Typical timeframe: 1–2 years, often overlapped with your exam journey so that you finish both around the same time.

Learn more about fulfilling experience requirements by understanding CPA experience requirements.

Step 5: Applying for CPA Licensure

Once you have:

• Met your education requirements (150 credits with the right subject mix).
• Passed all four CPA exam sections.
• Completed your state’s experience requirements.

…you are ready to apply for licensure.

The licensure application typically involves:

• A form confirming your education, exam, and experience, often with a supervisor’s verification.
• Payment of a licence fee to the state board.
• Proof of passing the required ethics exam, if applicable.

Processing time: 4–8 weeks is common, though it can be longer during peak periods or if documents need clarification.

Read How to Apply for CPA Licensure for details on the application process.

Step 6: Maintaining Your CPA Licence with CPE

Earning the CPA is not a “one and done” achievement; it is a professional licence that must be kept current.

Most states require:

• Around 40 hours of Continuing Professional Education (CPE) per year, or 80–120 hours over a two‑ or three‑year reporting cycle.
• A minimum number of ethics CPE hours within each cycle.
• Timely licence renewal filings, with proof of CPE on request.

CPE can include technical updates, ethics courses, industry‑specific training, and even some soft‑skills or technology programmes, depending on the state.

For CPE requirements by state, see CPA CPE Requirements.

CPA Journey Timeline: From Start to Licensure

Here is a consolidated view of the journey many candidates follow

This is a long‑term project, but each step is manageable when broken down and planned around your studies and work.

Practical Tips for Success on the CPA Path

After years of watching candidates succeed (and some struggle), a few patterns stand out.

• Treat the CPA like a project, not an exam: Build a realistic calendar from “today” to “licence” and update it as life changes; small, consistent progress beats last‑minute cramming.
• Choose study materials that match how you learn: An adaptive platform like Surgent, combined with short, daily sessions and regular mocks, usually outperforms passive reading.
• Align exams with work seasons: Sitting FAR in the middle of busy season is painful; plan significant sections in windows where you have some breathing space.
• Use communities wisely: Study groups, forums, and alumni networks are invaluable for accountability and for demystifying state and exam rules – as long as you still verify anything critical with official sources. developers.

Additional Resources

Access these resources to help you along the way:

1. How to Choose the Right CPA State for international students
2. CPA review course with 88% pass rate
3. CPA Syllabus

FAQs: How to Become a CPA

What are the basic requirements to become a CPA?

To become a CPA you generally need 150 semester‑hour credits of education, pass three Core and one Discipline CPA exam section, complete 1–2 years of supervised accounting experience, and satisfy your state’s ethics and licensure requirements.

How long does it take to become a CPA?

Most candidates take 4–6 years to complete their degree and extra credits, 6–18 months for all exam sections, and 1–2 years to complete experience, often overlapping – so the full journey typically spans 5–8 years from the start of university to licensure.

Do I need a master’s degree to become a CPA?

Not always. You must reach 150 credit hours and meet subject requirements, which some candidates do with a bachelor’s plus extra courses. In contrast, others choose a master’s because it packages the extra credits efficiently.

Can international students and professionals become CPAs?

Yes. International candidates can become CPAs if their education is evaluated as equivalent to US requirements, they meet state rules, pass the exam, and complete experience; the process includes credential evaluation and careful state selection.

Conclusion: Navigating the CPA Pathway

The journey to CPA licensure requires planning, dedication, and the right resources. By following these steps and using the tips provided, you can achieve licensure and advance your career in accounting. Remember, while the process can be challenging, each step brings you closer to becoming a trusted financial professional.

Explore our entire series of US-focused blogs for more information and resources to help you succeed.

Authored by Vicky Sarin, CA, who has spent over 25 years mentoring accounting and finance professionals on when and how to pursue the US CPA to align with their long‑term career plans in firms, corporates, and global finance roles.