States require 120-150 credit hours (varies by state)
Experience requirements: 1-2 years supervised
Many states require an ethics exam or course (51 of 55 jurisdictions require ethics CPE)
Passing the CPA exam is just one step—you also need to meet education, experience, and ethics requirements to obtain your license. This guide walks you through the complete licensing process.
Last updated: July 28, 2026
By Brennan KolarFounder, Atlas CPA Index
The Three Es
CPA Licensure Requires Meeting Education, Examination, And Experience Requirements.
Education: 120-150 credit hours with specific accounting courses (varies by state)
Examination: Pass all four CPA exam sections
Experience: 1-2 years of supervised accounting work
Many states require an ethics exam or course; check your board
State-by-State Variations
Each state sets its own requirements. Research your target state carefully.
Credit hours: 120 to sit in most states; 150 to license traditionally,
though 32 jurisdictions now have an active sub-150 pathway (44 enacted or active)
Experience: 1 year (some states) to 2 years (others)
Supervisor: a licensed CPA in all 55 jurisdictions
Residency: Some states require working or living in-state
The Licensing Process
After passing the exam, follow these steps to obtain your license.
Verify experience requirement is met
Pass an ethics exam or course if your state requires one (often the AICPA course)
Complete license application with state board
Pay license fees and await approval
Receive certificate and wall license
Maintaining Your License
Active CPA licenses require ongoing continuing education and renewal.
CPE requirements: 40-120 hours per renewal period
Ethics CPE: Often required annually or per period
Renewal period: 1-3 years depending on state
Renewal fees: $35-$565 per period (median $120; most jurisdictions fall between $75 and $200