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Core Subjects: FAR, AUD, REG

Discipline Subjects: TCP, BAR, ISC

U.S. CPA License Pathway

Becoming a Certified Public Accountant (CPA) in the U.S. requires fulfilling the “3 E’s” – Education, Exam, and Experience – and in some jurisdictions a fourth “E” for Ethics. Here’s an overview of the typical CPA licensure pathway: 


Your Path to CPA License (Education, Exam, and Experience)

Step 05.

Obtain US CPA LICENSE
&
MEET CPE REQUIREMENTS

  • After completing your education, passing the exam, and fulfilling the experience (and ethics) requirements – the three or four “E’s” – you can apply for your CPA license.

  • This involves submitting an application to your State Board of Accountancy with documentation of your education (transcripts), proof of passed exam scores (usually transmitted by NASBA), and verification of your work experience signed by your supervising CPA.

  • Once approved, you’ll receive your CPA certificate/license from the state.

  • Keep in mind that you must apply in each state or jurisdiction where you want to be licensed; there is no national CPA license, but the Uniform Accountancy Act provides for mobility (practice privileges) in most states once you’re licensed in one state.


    CPE Requirements
    (Maintaining Your License)
  • Earning your CPA license is only the beginning — maintaining it requires ongoing Continuing Professional Education (CPE).
  • Most states require 40 hours of CPE per year (or 80 hours over two years), including ethics training every renewal cycle.
  • CPE ensures CPAs remain up to date with the latest accounting standards, tax laws, and professional ethics.
  • Failure to meet CPE requirements can result in license suspension or non-renewal, so it’s important to track your hours and complete approved courses before your state’s renewal deadline.

    Check out CPE State Requirements here.

Step 04.

Ethics Exam
(State Specific)

  • About half of the state boards also require a separate ethics component. This might be an open-book AICPA ethics exam or a state-specific ethics course.

    Check out JESCPA's CPA Exam Resources section for state-specific ethics requirement.


  • For instance, California and Tennessee mandate an ethics exam (Tennessee uses the AICPA ethics exam for initial licensure, and also requires a state-specific ethics CPE course for renewal).


  • State-specific rules apply on whether an ethics exam or course is needed for initial licensure.


Step 03.

Experience


  • In addition to education and exam, obtaining the CPA license requires supervised work experience.


  • Typically, states require 1 year (often 2,000 hours) of relevant accounting experience under a licensed CPA.

  • Some states require 2 years if you only have a bachelor’s degree or if using the 120-hour pathway.

  • The work experience can usually be in public accounting, industry, government or academia, as long as it is supervised and meets the state’s definition of qualifying experience.

  • Always verify your state’s specific experience requirements (for example, some states like Illinois and Georgia require that the experience include attest work if you want full audit signing authority, while others don’t).

  • In any case, plan early to gain a variety of experience in accounting or auditing to fulfill this “E.”

  • Check out JESCPA's Blogs for state-specific experience requirements.


Step 02.

Pass 4 Sections of CPA Exam

  • All candidates must pass all 4 Sections of the CPA Examination, which is a rigorous four-part exam administered by the AICPA.



  • Under the new CPA Evolution model, the exam consists of three core sections (AUD, FAR, REG) and one chosen discipline (e.g. Business Analysis & Reporting (BAR), Information Systems & Controls (ISC), or Tax Compliance & Planning (TCP)).


  • Each section is a four-hour exam, totaling 16 hours of testing.


  • You can take the four sections in any order. Passing the CPA exam demonstrates technical mastery in accounting, audit, tax, and related areas.


  • When ready to sit for the exam, you’ll apply through your state board or its designated agency (i.e. NASBA); ensure you meet your state’s eligibility criteria (education prerequisites, etc.) before applying.


  • Most states allow you to sit for the exam after 120 hours of education (bachelor’s degree), even if 150 hours is required for the license.

Step 01.

CPA Education requirements

  • The 150 credit requirement are required by most states where 150 semester hours of college education (equivalent to a master’s degree or additional coursework beyond a bachelor’s) must be completed to be eligible to apply for the US CPA Exam.


  • Traditionally, candidates complete a bachelor’s in accounting (or related field) and then either a master’s program or extra courses to reach 150 hours.

  • However, new pathways are emerging: Many states have adopted or are considering an alternative path of a bachelor’s degree (120 hours) plus two years of experience (instead of 150 hours plus one year).

  • It’s crucial to check your state board’s latest rules, as requirements vary by state and are evolving.

  • For example, Mississippi, Nevada, South Dakota, and Maine all require 150 credit hours for full licensure, whereas some states now accept 120 hours with additional experience.

  • Sign up with JESCPA below to stay tuned for more CPA Exam Updates!



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CPA Exam Score Release Dates and Syllabus Updates

Scores are released on a rolling schedule about 2–3 weeks after your CPA exam date, depending on the AICPA’s data-file cutoff.

Core exams (AUD, FAR, REG) have monthly score releases, while Discipline exams (BAR, ISC, TCP) are released once per quarter.
You can track updates through the NASBA Candidate Portal or mobile app.

Official schedules and updates are published by AICPA & NASBA each year.

Visit JESCPA Calendar for the most current release calendar.

Click on Below to check out Important Dates!
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AICPA Syllabus Updates
(CPA Exam Blueprints and Content Changes)

The AICPA posts announcements of changes on its website. A good resource to bookmark is the “CPA Exam Announcements” page, where updates about examinable content are published.The rule of thumb is that new legislation or accounting standards become testable in the exam after a certain period of implementation (often the next calendar quarter or two, depending on effective dates). The AICPA will clarify these in their Academic Content announcements.

01

AICPA Blueprint tailored chapters

Chapters crafted directly from the AICPA Blueprints, keeping your CPA preparation precise and focused. Master exam topics efficiently and confidently with tailored study resources.

02

Practical tips for better understanding

Real-world examples, exam techniques, and expert insights to solidify your understanding. Learn exactly how to apply theory practically and excel in your CPA exam journey.

03

Online discussion forums

Connect with fellow CPA candidates and experts.
Ask questions, discuss challenging topics, and receive immediate support and motivation from our active CPA learning community.

04

Control how you learn & progress

Self-Learning LMS that present chapters that can be easily navigated with few clicks and instant access to discussion forum.

Don't take our word, just listen to our students

Discover what some of our previous students had to say about their experience with JESCPA.
     

“Thanks to JESCPA, I am now better equipped to tackle the complexities of TCP. The courses have equipped me with a detailed knowledge of crucial learning objectives associated with the AICPA blueprint. The platform was easy to navigate and the structure was accessible, making my learning journey more confident.”

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“The CPA courses at JESCPA were excellent and easy to follow, and the interactive community enhanced my learning experience through direct communication with instructors and peers. I acquired the necessary skills to confidently approach task-based simulations and multiple-choice questions, which I now apply daily in my CPA exam preparation.”

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“I learned everything I needed to successfully navigate the CPA exam topics from JESCPA. The courses are concise, detailed, and supported by clear, practical examples. Regular quizzes and assessments at the end of each lesson ensured I thoroughly understood each topic, reinforcing my overall grasp of the CPA syllabus.”

Audit Associate
     

“I struggled with CPA exam preparation for several years until I discovered JESCPA. While the course content and materials are outstanding, what truly sets JESCPA apart is the direct application of CPA concepts to real-life scenarios and current IRS guidelines. This practical approach significantly enhanced my understanding and exam readiness.”

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