US CPA (Certified Public Accountant)
Earn the gold standard license in American accounting, auditing, and corporate finance
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Where it leads
- Audit Senior / Manager
- Corporate Tax Consultant
- Financial Controller
- Forensic Accountant
- Chief Financial Officer (CFO)
0 of 7 steps done
Before you spend money or years
Check these first; they can end the journey before it costs you
Go / no-go check
Red light: check these before paying any fees.
Public accounting busy seasons (January through April) routinely demand 65–80 hour work weeks with relentless audit deadlines and billable-hour pressures.
Is this you?
Tick the ones that are true for you.
7 steps to your licence
Your route to practise: 7 steps in 4 stages. Tap a step to read it; log the date when you finish it.
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).
🛑 Money step: continue when your go / no-go check above is green.
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.
More about this career
About the job, pay where you live, questions people ask, and where this career can take you next.
About the job
What you’d do
- 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
Where you’d work
- 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%)
Licence to practise
Registration is with 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
Directions you can take
- Public accounting
- Management accounting
- Government accounting
- External auditing
- Internal auditing
- IT auditing
Every step in full
The complete text of every step, to read or print. Work through them in the journey above.
Academic Foundation & 150-Hour Rule 2 steps
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.
Real-world task: Map every course on your undergraduate transcript against your state's CPA education checklist to identify exact missing credit hours.
Why it matters: Even a single missing accounting credit hour can delay your eligibility to sit for the CPA exam or receive your final license.
Checklist
- 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).
Real-world task: Register on the NASBA portal, confirm your target state jurisdiction, and schedule your first exam section within the 6-month NTS expiration window.
Why it matters: Your NTS expires within 6 to 9 months depending on the state; timing your application with your study schedule prevents forfeiting exam fees.
Checklist
- 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 steps
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.
Real-world task: Reconcile a complex multi-entity consolidation worksheet and draft standard unmodified and qualified audit opinion letters.
Why it matters: FAR and AUD establish your foundational technical credibility in public accounting firms and corporate controller teams.
Checklist
- 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).
Real-world task: Calculate corporate taxable income with book-to-tax differences (M-1 adjustments) and solve a complex entity liquidation simulation.
Why it matters: The CPA Evolution model lets you specialize in modern market demands like data security or tax strategy while maintaining universal CPA credentials.
Checklist
- 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 steps
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.
Real-world task: Maintain a verified work log detailing specific technical competencies (e.g., audit testing, internal controls, tax return preparation) signed by your CPA supervisor.
Why it matters: Exam passage alone does not grant CPA licensure; proven on-the-job competency under supervision protects public financial integrity.
Checklist
- 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%+).
Real-world task: Evaluate 5 complex case studies involving auditor independence violations and client confidentiality dilemmas.
Why it matters: Ethical integrity is the bedrock of public trust in financial markets and CPA license enforcement.
Checklist
- 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 steps
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).
Real-world task: Set up a CPE tracking dashboard ensuring compliance with 120 credit hours per 3-year reporting cycle.
Why it matters: Failing to maintain CPE credits can lead to administrative suspension or revocation of your license to practice.
Checklist
- 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 people ask about US CPA (Certified Public Accountant)
Clear answers regarding timelines, prerequisites, salaries, and study strategies.
How long does it take to become a US CPA (Certified Public Accountant)?
This roadmap estimates 3–5 years. It has 4 phases and 7 steps, from “Academic Foundation & 150-Hour Rule” to “Licensure, Career Advancement & CPE”.
How do I become a US CPA (Certified Public Accountant) in United States?
Follow the 4 phases in order, starting with Phase 1, “Academic Foundation & 150-Hour Rule”. Your first task: Map every course on your undergraduate transcript against your state's CPA education checklist to identify exact missing credit hours.
How much does a US CPA (Certified Public Accountant) earn?
DraftMyCareer estimates $75k - $185k a year in United States, from entry level to senior. It is an estimate, not an official figure; our methodology page explains how it is worked out.
What do I need before starting?
This roadmap lists: 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.
What skills does a US CPA (Certified Public Accountant) need?
This roadmap covers: US GAAP & GAAS, Auditing & Attestation, Federal Taxation (IRC), Financial Statement Analysis, Internal Controls & SOX, Data Analytics & Excel.
Switch Careers: Paths Into and Out of This Role
See every switch →Moving Into This Role From Other Jobs
- From: Financial Analyst
Licensed CPAs hold gold-standard credentials unlocking partner tracks, CFO paths, and independent practice.
⏱ 6–12 months🧭 ModerateWhat carries overFinancial statement analysis · Accounting principles (GAAP/IFRS) · Auditing concepts
View Action Plan
- 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.