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United States · Licensing exam

CPA Exam requirements by state

Each state board sets its own CPA Exam requirements, so the answer depends on where you apply. Boards such as New York, Texas, Illinois and New Jersey let you sit once you have 120 credit hours with set accounting and business courses. To get licensed you also need experience, and either 150 hours or, in states that have adopted it, a newer 120-hour route with two years of experience.

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Updated October 2026 · Written from official sources, listed at the bottom of this page

What are the CPA Exam requirements to sit, state by state?

Boards look at three things: your degree, how many credit hours you have, and how many of them are in accounting and business. The numbers vary. Here's what a few boards and NASBA's state pages list for first-time candidates as of October 2026.

StateTo sit for the examCredit window
CaliforniaBachelor's, 24 semester units in accounting and 24 in business30 months
Texas120 semester hours, 24 upper-level accounting (21 before August 1, 2026), 21 upper-level businessAsk the board
New York120 semester hours with required accounting areas (business areas added November 21, 2026)30 months
Illinois120 semester hours, a degree, 24 hours of accounting and 12 of business30 months
New Jersey120 semester hours, 24 in accounting, 24 in business30 months
OhioBachelor's or master's, 30 semester hours of accounting, 24 of business30 months
PennsylvaniaBachelor's or higher, 24 credits in accounting, auditing, business law, economics, technology, finance or tax, plus 12 more in accounting, auditing or tax30 months
Massachusetts120 of the 150 semester hours, 21 in accounting, 9 in business30 months
MichiganBachelor's with 120 hours, 24 in accounting across set areas, 24 in business30 months
Maryland120 semester hours, accounting major or equivalent, 27 hours of accounting, 3 of ethics30 months
VirginiaBachelor's with an accounting concentration, 24 hours of accounting, 24 of businessAsk the board
WashingtonBachelor's, 24 semester hours of accounting and 24 of business36 months
Georgia24 semester hours of accounting (first-time applicants from January 1, 2026)30 months
North CarolinaBachelor's with an accounting concentration30 months
FloridaApply to the Florida board first, then apply for each section in the CPA Portal ($96 each) (from NASBA's Florida page)30 months

Each row is a summary; boards add conditions, such as which courses count. Open your board's page before you apply.

Can you take the CPA Exam without an accounting degree?

In some states, yes. Several boards ask for credit hours in accounting and business rather than an accounting major. California, for example, asks for a bachelor's in any subject plus 24 semester units in accounting subjects and 24 in business-related subjects. Others, like Maryland, Michigan, North Carolina and Virginia, want an accounting major or concentration, or its equivalent.

The 150-hour and 120-hour licensing routes

Passing the exam is one step. To be licensed you also need education and experience. The model law that NASBA and the AICPA updated in 2025 has three routes: a graduate degree plus one year of experience, 150 hours plus one year, or a 120-hour bachelor's in accounting plus two years of experience.

States adopt the 120-hour route on their own timetable. Texas's Pathway B started on August 1, 2026, and New York's 120-hour route takes effect on November 21, 2026. Illinois plans new routes from January 1, 2027, but says its rules aren't final. NASBA keeps a map of which states have signed new pathways into law, current as of October 1, 2026.

NASBA: new licensure pathways by state ↗

What you need after you pass

  • Experience: one year in the 150-hour route, two years in the 120-hour route. California asks for at least one year of general accounting experience, plus 500 hours of attest work if you want to sign audit reports.
  • Education for the license, which can be more than you needed to sit. California requires 150 semester units for a license, including 10 of ethics study.
  • In some states, an ethics exam.
CPA ethics exam rules →How to register for the CPA Exam →

States with their own page

California, New York, Texas and Illinois have more detail on their own pages, including how to apply and their licensing routes.

California →New York →Texas →Illinois →
Sources: California Board of Accountancy · Texas State Board of Public Accountancy · NASBA and 20 more. Checked October 2026.

Rules and fees can change, so check the official site before your test.

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