The 150 hour rule now has company: the new CPA licensure pathways
2026-10-01 · 5 minute read · By Binod Raj Singh, CPA
A growing number of states let you license with a bachelor's degree, two years of experience and the exam. What we know and what to check.
For decades the route to a CPA license was 150 semester hours of education, one year of experience and the exam. Since 2025 state after state has added a second route: a bachelor's degree, two years of experience and the exam. The exam itself is the same on every route.
Where it stands
Counts differ by source and change month to month. Reports in mid 2026 put the number of jurisdictions that had enacted an additional pathway at well over half, with more than 40 having passed or actively pursuing one. Start dates differ. Ohio's alternative pathways took effect on January 1, 2026. Nevada's regulation was effective February 27, 2026. Texas allows candidates to qualify under its new rules from August 1, 2026. Other states have later effective dates.
What it means for you
- You may be able to license without the extra 30 credit hours, in exchange for a second year of verified experience.
- Each state decides its own version. States are not required to copy the AICPA and NASBA model.
- Mobility rules, which let a CPA licensed in one state practice in another, are being updated alongside. If you expect to work across states, check both.
- Requirements to sit for the exam are separate from requirements to license. Check both with your board.
Before you plan your education around any pathway, read the current rule on your state board's own website. Use articles like this one only as a map.
Sources. Accounting Today: Nevada implements CPA licensure changes · Texas Society of CPAs: New additional pathway rules adopted by state board · Ohio Society of CPAs: Vermont, Missouri and Louisiana pass new pathways laws · Inside Public Accounting: Missouri establishes new CPA licensure pathway