FAQ: A New Pathway to Become a CPA

What's changing in CPA licensure?

A new pathway to CPA is becoming available in many states. You can now become a CPA with a bachelor’s degree (with an accounting concentration), two years of supervised experience, and passage of the Uniform CPA Examination.

This expands access while maintaining the prestige of the CPA license.

1. Is this replacing the current CPA licensure paths?
   
   No. The new path is an additional option. The traditional paths still exist:
   
   
   • Master’s degree with an accounting concentration + 1 year of supervised experience + CPA Exam
   • Bachelor’s degree with an accounting concentration + 30 additional credits + 1 year of supervised experience + CPA Exam
   
   
2. Why was this new pathway created?
   
   To offer more flexibility and recognize that hands-on experience is a powerful form of learning. It’s part of a broader effort to make the CPA profession more accessible, inclusive, and sustainable without compromising quality.
   
   
3. Is the new pathway available in every state?
   
   Not yet. Each state or jurisdiction must enact legislation or update rules to adopt the new path. Many states have done so, and more are expected to follow. To find out if your state has approved a new path, visit this website. Be sure to check your state’s licensing board or talk to your advisor for the most current information.
   
   
4. What is an accounting concentration?
   
   An accounting concentration ensures candidates acquire the specialized knowledge base necessary for professional practice. While specific hour requirements vary by state (often around 24-30 accounting and 24 business hours), a concentration typically means getting a specific number of credits in accounting and related business subjects.
   
   Most boards of accountancy require that a significant portion of the accounting coursework for CPA licensure be at an upper-division level.
   
   An accounting concentration generally includes courses in:
   
   
   • Master’s degree with an accounting concentration + 1 year of supervised experience + CPA Exam
   • Financial Accounting and Reporting (Intermediate and Advanced) 
   • Auditing and Attestation
   • Taxation
   • Managerial/Cost Accounting
   • Accounting Information Systems 
   
   These courses can be obtained within an accounting degree program but could also be earned outside of a specific degree program.
   
   Specific credit hours, as with other licensure requirements, vary by state. Candidates MUST consult their specific state’s board of accountancy for the most accurate and up to date information.
   
   
5. What does "two years of supervised experience" mean?
   
   An important part of earning your CPA license is working in a role that develops your professional competencies, often under the supervision of a qualified individual. Each jurisdiction may define qualifying experience differently, so it’s important to confirm the requirements with your state board.
   
   
6. When does this take effect?
   
   In the states that have adopted the new pathway, effective dates vary. In some states, the new path is already available, In others that have adopted it so far, the path becomes available in 2026 or 2027. Availability will expand as more jurisdictions complete the necessary legislative and regulatory steps. Timing varies, so monitor updates from your state board.
   
   
7. Do all paths lead to the same CPA license?
   
   Yes. All pathways lead to the same CPA license and uphold the same rigorous standards required of all licensed CPAs.
   
   
8. Are there any limitations on a bachelor’s +2 pathway to licensure compared to other pathways?
   
   Currently, the Master’s +1 path and Bachelor’s + 30 hours + 1 path is recognized in all states, offering broader flexibility to work in any state regardless of where you are licensed. As more states adopt the bachelor’s +2 path, flexibility under that route is expected to expand.
   
   
9. What should I do now?
   
   
   • Check your state board’s website for licensure requirements and review NASBA’s Licensure Pathway page for updates.
   • Talk to your state CPA society, mentor, educator or academic advisor about how this new option fits into your academic and career plans.
   • Talk to others and get feedback about what path might be right for you. That might include other students, CPAs, and/or organizations you have interned for.
   • Draft a list of your priorities and preferences to help you decide where you will best find a return on your investment. Consider factors such as preferred learning style, career goals (first and future roles), skills and competencies that will boost your confidence, budget and timing factors, and where you are on your journey to graduation, including how close to 150 credit hours you are likely to be. Check out the decision guide to help you evaluate your options.
   • Stay informed: Follow updates from the AICPA (@AICPAStudent) and NASBA(@nasbaorg), and monitor changes in your state through your state board and state CPA society.

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