CPA Exam Requirement FAQs
The Certified Public Accountant (CPA) exam is a crucial step for individuals pursuing a career in accounting, with specific requirements varying based on geographic location. For candidates in the United States, each state board of accountancy sets its own criteria, including educational qualifications and work experience. Generally, a bachelor’s degree with a concentration in accounting is mandatory, along with a minimum number of credit hours in core accounting subjects. Conversely, international candidates must navigate a more complex landscape, as requirements differ significantly by region and often necessitate the evaluation of foreign credentials. International candidates may also need to meet additional language proficiency standards and compliance with local regulations. Understanding these diverse criteria is essential for aspiring CPAs, ensuring they fulfill all prerequisites to sit for the challenging CPA exam, which serves as a gateway to professional certification and further advancement in their accounting careers.
CPA Exam FAQs
The CPA exam sitting requirements are essential for candidates aspiring to become licensed Certified Public Accountants. To be eligible, candidates must typically hold a bachelor’s degree from an accredited institution, with a specific number of accounting and business-related credits. Most states require 150 semester hours of education, which often means pursuing a master’s degree or additional coursework. Additionally, candidates may need to meet state-specific residency requirements and undergo a background check. It’s important for candidates to check their state's board of accountancy for the most current rules and regulations, as these can vary significantly. Furthermore, candidates must apply to be approved to sit for the CPA exam, providing necessary documentation and fees. Understanding these requirements ahead of time can streamline the process and help candidates prepare effectively for their examination journey.
Whether you're a recent graduate in the U.S. or abroad, understanding the CPA exam requirements is the first step to earning your certification. Here’s a comprehensive FAQ to guide you through the process, highlighting the key differences and steps for U.S. and international candidates.
1. What are the basic education requirements for U.S. graduates?
To sit for the CPA exam, U.S. graduates must generally meet these criteria:
Hold a bachelor’s degree (or higher) from an accredited institution.
Complete at least 120 credit hours (though 150 credit hours are required for licensure).
Include coursework in accounting (e.g., financial accounting, auditing) and business-related topics (e.g., economics, ethics, or finance).
Tip: Requirements can vary by state, so check with your state board of accountancy.
2. What are the requirements for international graduates?
International graduates must:
Have their academic credentials evaluated to ensure they meet U.S. standards.
Meet state-specific credit hour and coursework requirements (usually 120–150 credit hours).
Select a state board that accepts international applications.
Pro Tip: Some states have flexible rules for international candidates. Researching the right jurisdiction can save you time and effort.
3. Do international candidates need a specific degree?
No, but international degrees must meet U.S. equivalency standards. A credential evaluation determines if your academic history satisfies the CPA exam requirements, including accounting and business coursework.
4. Are there different requirements for sitting for the CPA exam versus obtaining CPA licensure?
Yes, they differ:
To sit for the CPA exam: Most states require 120 credit hours.
To obtain licensure: 150 credit hours, work experience, and sometimes an ethics exam are typically required.
5. Do international candidates need to live in the U.S. to take the CPA exam?
Not necessarily. While some states require residency or a Social Security Number (SSN), many do not. Research states like New York, Illinois, or Montana, which often have fewer restrictions for international candidates.
6. Can international candidates take the CPA exam outside the U.S.?
Yes! The CPA exam is offered internationally in locations like Japan, India, the Middle East, and Europe. Confirm that your chosen state board allows international testing.
7. What steps should international candidates follow to qualify for the CPA exam?
Step 1: Submit your academic transcripts for credential evaluation.
Step 2: Choose a state board that aligns with your education and residency situation.
Step 3: Apply for the exam and wait for your Notice to Schedule (NTS).
Step 4: Schedule and take your exams at a U.S. or international Prometric testing center.
8. How can U.S. and international graduates ensure success?
Research your state’s requirements thoroughly.
Prepare with CPA review courses tailored to your specific needs.
If you're international, consider states with more accessible rules, like California or New Hampshire.
