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How to become a licensed CPA: a step by step guide

2026-10-12 · 7 minute read · By Binod Raj Singh, CPA

Education, the four exam sections, experience, ethics and the license application, in the order you will meet them.

A CPA license is issued by a state board of accountancy, not by AICPA or NASBA. There are 55 US jurisdictions and each sets its own rules. The path below is the common pattern. Always confirm the details with the board you plan to apply to.

  1. Choose your state boardPick the jurisdiction where you plan to work or the one whose rules fit you. Boards differ on education, experience, residency and whether a Social Security number is needed. International candidates should check which boards accept foreign education and which evaluation service they require.
  2. Meet the education rule to sit for the examMost boards let you sit with a bachelor's degree of about 120 semester hours that includes set accounting and business credits. If you studied outside the US, order a credential evaluation early. It can take weeks.
  3. Apply and get your Notice to ScheduleApply through your board or NASBA, pay the application and section fees, and wait for the Notice to Schedule. Then book a seat at a Prometric test center. Fees vary by state, so check the current schedule before you budget.
  4. Pass three Core sections and one DisciplineEveryone takes AUD, FAR and REG. You then choose one of BAR, ISC or TCP. Each section is 4 hours and you need a score of 75. You can take the sections in any order.
  5. Finish inside your credit windowOnce you pass your first section, a clock starts for the other three. NASBA's model rule is 30 months from the score release date of the first section passed, and most boards have adopted it. A few still differ, so check.
  6. Complete the education needed for the licenseThe traditional rule is 150 semester hours. Many states now also offer a route with a bachelor's degree plus an extra year of experience. See our article on the new pathways.
  7. Get your experience verifiedThe traditional route needs one year of relevant experience verified by a licensed CPA. The newer bachelor's degree route needs two years. Boards differ on what kind of work counts.
  8. Pass the ethics requirementMany boards require an ethics exam or course, often the AICPA ethics exam. Some have their own state exam.
  9. Apply for the license and keep itSend the license application, transcripts, experience forms and fee to the board. After you are licensed, you renew on the board's cycle and complete continuing professional education.

A sensible order for the exam

There is no required order. Many candidates start with FAR because it is the widest and supports AUD and BAR. REG pairs naturally with TCP. ISC pairs with AUD. Pick the Discipline that matches the work you want to do.

What it tests

The exam follows the AICPA Blueprints. Every chapter on CPA Notes is mapped to a Blueprint area and group so you can see exactly where it fits.

Sources. AICPA: Uniform CPA Examination Blueprints, effective January 2027 · NASBA: CPA Exam information and state requirements