Certified Public Accountant (CPA) Exam

The Certified Public Accountant (CPA) Exam is prepared by the American Institute of Certified Public Accountants (AICPA) and administered all across the U.S. and its jurisdictions.

Each U.S. state has its own board of accountancy that administers the licensing function. The requirements vary state-by-state, so it is advised to check with your state's board of accountancy for its requirements to sit for the exam and to then become licensed after passing it. For example, for those who want to work in New York, the New York Board of Accountancy will determine requirements for licensure, issue a license to practice and supply the CPA certificate.

CPA Evolution Updates

"The CPA Evolution initiative, a join project between the National Association of State Boards of Accountancy (NASBA) and the AICPA, was created to transform the CPA licensure model. It was undertaken to embrace the changing skills and competencies required of CPAs, today and in the future." -PICPA Journal

The New and Improved CPA Exam

For the latest information on the format of the CPA Exam:

CPA Exam Section Guidance

In Pennsylvania, there are three pathways to become a CPA. According to the Pennsylvania Institute of Certified Public Accountants (PICPA), here are the three pathways:

1. Bachelor’s degree + 2 years of relevant work experience + CPA Exam
2. Master’s degree + 1 year of relevant work experience + CPA Exam.
3. 150 college credits + 1 year of relevant work experience + CPA Exam

• Candidates are eligible to sit for the CPA Exam with 120 credits or a bachelor’s degree
• Accounting Coursework Requirements:
  • At least 24 credits in accounting and auditing,
    business law, economics, technology, finance, or tax
    subjects of a content satisfactory to the State Board of
    Accountancy.
  • Additional 12 credits in accounting, auditing, and tax
    subjects.