Ce parcours n’est pas encore traduit en français : son contenu s’affiche en anglais.
US CPA (Certified Public Accountant)
Earn the gold standard license in American accounting, auditing, and corporate finance
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Où cela mène
- Audit Senior / Manager
- Corporate Tax Consultant
- Financial Controller
- Forensic Accountant
- Chief Financial Officer (CFO)
0 étapes terminées sur 7
Avant de dépenser de l’argent ou des années
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Vérification : on y va ou pas
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Public accounting busy seasons (January through April) routinely demand 65–80 hour work weeks with relentless audit deadlines and billable-hour pressures.
C’est vous ?
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7 étapes jusqu’à votre autorisation d’exercer
Votre route vers l’exercice : 7 étapes en 4 phases. Touchez une étape pour la lire ; notez la date quand vous la terminez.
Fulfill state board accounting and business course credit requirements.
Pass all 3 Core sections (AUD, FAR, REG) plus 1 chosen Discipline section (BAR, ISC, or TCP).
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Accumulate verified professional hours under a licensed CPA and complete state ethics requirements.
Obtain active license, join professional organizations, and fulfill annual Continuing Professional Education.
En savoir plus sur ce métier
Le métier, le salaire là où vous vivez, les questions fréquentes, et où ce métier peut vous mener ensuite.
Le métier
Ce que vous feriez
- Examine financial statements to make sure they are accurate and follow laws and regulations
- Compute taxes owed, prepare tax returns and make sure taxes are paid on time
- Inspect account books and accounting systems for efficiency
- Organise, analyse and maintain financial records
- Assess financial operations, identify risks and recommend best practices to management
- Suggest ways to cut costs, increase revenue and improve profits
Où vous travailleriez
- Accounting, tax preparation, bookkeeping and payroll firms (about 21% of US accountants and auditors)
- Finance and insurance (about 8%)
- Government (about 8%)
- Management of companies and enterprises (about 6%)
- Self-employed (about 5%)
Autorisation d’exercer
L’inscription se fait auprès de State boards of accountancy, coordinated by the National Association of State Boards of Accountancy (NASBA)
- Meet the education requirements of the state where you want to practise
- Pass the Uniform CPA Exam
- Complete the required amount of general accounting experience
- Apply for your CPA licence from that state’s board of accountancy
Orientations possibles
- Public accounting
- Management accounting
- Government accounting
- External auditing
- Internal auditing
- IT auditing
Toutes les étapes en détail
Le texte complet de chaque étape, à lire ou à imprimer. Avancez étape par étape dans le parcours ci-dessus.
Academic Foundation & 150-Hour Rule 2 étapes
Meet Your State’s Education Route (150 Hours, or 120 Hours Plus Experience)
Check your State Board of Accountancy: the traditional route needs 150 semester hours, often with set accounting and business credits. Since the Uniform Accountancy Act was updated in July 2025, many states also accept a bachelor’s degree in accounting (120 hours) plus two years of professional experience; NASBA lists which states have adopted it and from when.
Tâche concrète: Map every course on your undergraduate transcript against your state's CPA education checklist to identify exact missing credit hours.
Pourquoi c’est important: Even a single missing accounting credit hour can delay your eligibility to sit for the CPA exam or receive your final license.
Liste de contrôle
- Audit transcripts against your target state board criteria (e.g. California CBA, Texas TSBPA, New York State Board)
- Enroll in a Master of Accounting (MAcc), MBA, or community college bridge courses to reach 150 credits
- Ensure completion of required core subjects: Financial Accounting, Auditing, Taxation, and Business Law
- Obtain official academic transcripts and submit for pre-evaluation to NASBA
Submit Application to NASBA & Receive NTS
Apply to the National Association of State Boards of Accountancy (NASBA) or your state board to establish exam eligibility and receive your Notice to Schedule (NTS).
Tâche concrète: Register on the NASBA portal, confirm your target state jurisdiction, and schedule your first exam section within the 6-month NTS expiration window.
Pourquoi c’est important: Your NTS expires within 6 to 9 months depending on the state; timing your application with your study schedule prevents forfeiting exam fees.
Liste de contrôle
- Create a NASBA candidate account and submit character disclosures
- Pay examination fees per section
- Receive and verify details on your Notice to Schedule (NTS)
- Book testing dates at a local Prometric testing center
Mastering the Uniform CPA Examination 2 étapes
Tackle Financial Accounting & Reporting (FAR) and Auditing (AUD)
Conquer the largest core sections covering US GAAP, SEC reporting, revenue recognition (ASC 606), leases (ASC 842), and GAAS audit procedures.
Tâche concrète: Reconcile a complex multi-entity consolidation worksheet and draft standard unmodified and qualified audit opinion letters.
Pourquoi c’est important: FAR and AUD establish your foundational technical credibility in public accounting firms and corporate controller teams.
Liste de contrôle
- Study revenue recognition, lease accounting, and consolidation models
- Master audit risk assessment, internal controls testing, and audit report opinions
- Complete over 1,500 multiple-choice questions (MCQs) and 50 Task-Based Simulations (TBS)
- Sit and pass FAR and AUD within your study window
Conquer Regulation (REG) & Select Your Discipline
Pass Core Regulation (individual & corporate taxation, business law, ethics) and choose your specialized Discipline exam: Business Analysis & Reporting (BAR), Information Systems & Controls (ISC), or Tax Compliance & Planning (TCP).
Tâche concrète: Calculate corporate taxable income with book-to-tax differences (M-1 adjustments) and solve a complex entity liquidation simulation.
Pourquoi c’est important: The CPA Evolution model lets you specialize in modern market demands like data security or tax strategy while maintaining universal CPA credentials.
Liste de contrôle
- Review IRC tax provisions for C-corps, S-corps, and partnerships (Form 1120/1065)
- Select discipline matching your career track (e.g. TCP for tax, ISC for IT audit, BAR for technical accounting)
- Perform timed simulation exams scoring consistently above 80%
- Complete all 4 sections within the rolling 30-month credit window
Qualifying Work Experience & Ethics 2 étapes
Complete Supervised Professional Experience
Work for 1 to 2 years (typically 2,000 hours) in public accounting, corporate finance, or government under the direct supervision of an active licensed CPA.
Tâche concrète: Maintain a verified work log detailing specific technical competencies (e.g., audit testing, internal controls, tax return preparation) signed by your CPA supervisor.
Pourquoi c’est important: Exam passage alone does not grant CPA licensure; proven on-the-job competency under supervision protects public financial integrity.
Liste de contrôle
- Document billable audit or tax hours in your firm's tracking system
- Engage in analytical reviews, financial statement preparation, or tax compliance
- Obtain signed experience verification forms from your supervising CPA partner or manager
- Submit experience verification packet to the state board
Pass the State Ethics Exam
Complete the AICPA Professional Ethics for CPAs exam or your state's specific ethics course with a passing score (typically 90%+).
Tâche concrète: Evaluate 5 complex case studies involving auditor independence violations and client confidentiality dilemmas.
Pourquoi c’est important: Ethical integrity is the bedrock of public trust in financial markets and CPA license enforcement.
Liste de contrôle
- Review the AICPA Code of Professional Conduct
- Study independence rules, confidentiality, and conflict of interest standards
- Complete the online open-book ethics exam
- Receive certificate of completion and attach to license application
Licensure, Career Advancement & CPE 1 étapes
Receive CPA License & Establish Professional Standing
Submit your final dossier to your state board of accountancy, receive your license number, and maintain active status through Continuing Professional Education (CPE).
Tâche concrète: Set up a CPE tracking dashboard ensuring compliance with 120 credit hours per 3-year reporting cycle.
Pourquoi c’est important: Failing to maintain CPE credits can lead to administrative suspension or revocation of your license to practice.
Liste de contrôle
- Submit final state application with background check and license fees
- Order official CPA wall certificate and update professional credentials (LinkedIn, business cards)
- Track and log 40 hours of CPE annually (including mandatory regulatory ethics)
- Join state CPA society (e.g. CalCPA, NYSSCPA) and AICPA for networking
Questions fréquentes : US CPA (Certified Public Accountant)
Des réponses claires sur la durée, les prérequis, les salaires et les méthodes d’étude.
Combien de temps faut-il pour devenir US CPA (Certified Public Accountant) ?
Ce parcours estime 3–5 years. Il compte 4 phases et 7 étapes, de « Academic Foundation & 150-Hour Rule » à « Licensure, Career Advancement & CPE ».
Comment devenir US CPA (Certified Public Accountant) en États-Unis ?
Suivez les 4 phases dans l’ordre, en commençant par la phase 1, « Academic Foundation & 150-Hour Rule ». Votre première tâche : Map every course on your undergraduate transcript against your state's CPA education checklist to identify exact missing credit hours.
Combien gagne un US CPA (Certified Public Accountant) ?
DraftMyCareer estime $75k - $185k par an en États-Unis, du niveau débutant au niveau confirmé. C’est une estimation, pas un chiffre officiel ; notre page de méthodologie explique comment elle est calculée.
De quoi ai-je besoin avant de commencer ?
Ce parcours indique : Bachelor's degree in accounting, finance, or related field; Meeting your state board’s education and experience rules: the traditional route is 150 semester hours, and many states now also offer a 120-hour route (an accounting bachelor’s degree plus two years of experience), adopted state by state.
De quelles compétences un US CPA (Certified Public Accountant) a-t-il besoin ?
Ce parcours couvre : US GAAP & GAAS, Auditing & Attestation, Federal Taxation (IRC), Financial Statement Analysis, Internal Controls & SOX, Data Analytics & Excel.
Changer de métier : passerelles vers ce poste et depuis ce poste
Voir toutes les reconversions →Venir à ce poste depuis un autre métier
- Depuis: Financial Analyst
Licensed CPAs hold gold-standard credentials unlocking partner tracks, CFO paths, and independent practice.
⏱ 6–12 months🧭 ModerateCe que vous gardezFinancial statement analysis · Accounting principles (GAAP/IFRS) · Auditing concepts
Voir le plan d’action
- Month 1–4: FAR & AUD Preparation Master financial accounting standards, government accounting, and audit procedures.
- Month 5–8: REG & Discipline Specialization Cover federal tax laws, business law ethics, and pass remaining exam modules.
- Month 9–12: Licensing & Experience Complete state board required work experience and secure official CPA license.