2026 CPA Exam Requirements: Do You Qualify to Sit for The Exam?

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Trying to understand the CPA exam requirements can make you want to pull your hair out since requirements vary by state.

And even that statement is a little misleading because there are actually 55 jurisdictions where you can sit for the CPA exam (I’ll still refer to them as “states” in this post since this is primarily a U.S. focused test)...but there’s some good news.

State CPA exam requirements are converging, and you can quickly tell if you’re on the right track using a framework I created that you can remember with a simple acronym: A.C.E.S.

The A.C.E.S. framework to quickly determine if you meet the typical CPA exam requirements

Age: Most states have no formal minimum age requirement to sit for the CPA exam. Among those that do set one, the minimum is generally 18. New York and Missouri are notable exceptions, requiring candidates to be at least 21. (Source: Becker CPA state requirements)

Citizenship: Most U.S. states and territories do not require U.S. citizenship to sit for the CPA exam. Only Alabama, Hawaii, Louisiana, and North Carolina currently require U.S. citizenship. If you’re an international candidate, this means the vast majority of jurisdictions are open to you. (Source: NASBA, AICPA International Applicants)

Education: Many states require a bachelor’s degree in accounting (or equivalent coursework) from an accredited institution and around 20–24 credit hours in general business courses like microeconomics, macroeconomics, and general management. Accounting coursework might include accounting theory, managerial accounting, and cost accounting. Some states now also accept a 120-hour bachelor’s degree with an accounting concentration under new alternative licensure pathways. (Read below to find your specific state requirements.)

Social Security Number: Most states require an SSN to sit for the exam. New York, Illinois, Montana, South Dakota, and Wisconsin are the only states that don’t require one.

If you check all the boxes of the A.C.E.S framework above, you can feel reasonably comfortable you qualify for the CPA exam. But keep reading, because the exam itself has changed significantly.

CPA Evolution: understanding the new Core + Discipline exam structure

In January 2024, the CPA exam underwent the most significant structural change in its history. The old four-section format (FAR, AUD, REG, BEC) was replaced by CPA Evolution, a new model that reflects how accounting actually works today. BEC was eliminated entirely, and its content was redistributed. (Source: AICPA CPA Evolution)

Here’s the new structure: you take 3 Core sections that every candidate must pass, plus 1 Discipline section that you choose based on your career focus:

+ Pick one Discipline:

How does this affect your study plan? A common strategy: take your hardest Core section first while your motivation is highest. Then pair your Discipline with its related Core section to build on overlapping content. For example, if you’re choosing TCP, take REG near TCP since they share tax material. If BAR, pair it with FAR. If ISC, pair it with AUD. (Source: CPA Exam Guide: CPA Exam Structure)

New licensure pathways: the 120-hour alternative

This is arguably the biggest change to CPA requirements in a generation. AICPA and NASBA approved a new pathway to CPA licensure that doesn’t require 150 credit hours. (Source: NASBA UAA Model Rule amendment, AICPA)

As of early 2026, a growing number of states have enacted the alternative pathway into law. Notable adoptions include Ohio, Georgia, Minnesota, Oklahoma, and others. Texas (Senate Bill 262) goes into effect August 1, 2026. California (AB 1175) goes into effect January 1, 2027. More states continue to evaluate and adopt this model. (Source: TSBPA, California Board of Accountancy, CPA Eligible)

What this means for you: If the 150-hour requirement was the barrier keeping you from pursuing the CPA, check whether your state has adopted (or is considering) the new pathway. You may be able to start the exam process with your existing bachelor’s degree and satisfy the extra requirements through work experience instead of additional coursework.

The 30-month credit retention window

NASBA adopted a UAA Model Rule amendment extending the credit retention period from 18 months to 30 months. Once you pass a section, you now have 30 months (instead of 18) to pass all remaining sections before that credit expires. (Source: NASBA UAA Model Rule amendment, April 2023, AICPA credit extension notice)

Read the fine print: key CPA exam requirement variations you should check before applying

While the A.C.E.S framework is a strong start to knowing if you qualify, there are a couple of key things to consider before you move forward, especially if you’re borderline on the educational requirements.

The vast majority of states have an educational equivalency qualification where 20 or 24 credit hours in accounting satisfies the accounting major requirement. This is good news if you’re a non-accounting major, because it means you may not need to go back for a full degree. A community college or online program might close any gaps in meeting educational requirements.

The other area worth paying closer attention to once you meet A.C.E.S is whether there’s a residency requirement in the state where you intend to sit. This varies widely: some states have no residency requirement at all, while others want you to sign that you intend to remain a resident.

Students who go to school out of state need to pay special attention. If you plan to work where you attend school but haven’t gotten around to updating your ID, you may need to do that before you sit for the exam.

You can also sit in a more favorable state and transfer CPA credit after you pass. I did this in Illinois even though I planned to work in Missouri. The education requirements in Illinois at the time allowed me to sit sooner, and after passing I was able to transfer my CPA credits to Missouri for licensure there. Be sure to check with your state boards before doing this to ensure you don’t run into any issues.

How to apply once you meet your state’s CPA exam requirements

Applying for (and getting through) the CPA exam follows a 6-step process put out by NASBA that doesn’t include the key step of CPA exam preparation because they assume you’re ready to test before you even apply. More on that in a second.

The 6 steps to apply for the CPA exam are:

1. Submit application and pay application fees: This includes making sure your application forms are filled out accurately, completely, and that transcripts are properly submitted. The fees cover evaluating your application.
   Roughly 60% of states allow you to apply through NASBA’s CPA Exam Online Application System.

   Find Your State Here!

   Alabama	Alaska	Arizona
   Arkansas	California	Colorado
   Connecticut	Delaware	Washington DC
   Florida	Georgia	Guam
   Hawaii	Idaho	Illinois
   Indiana	Iowa	Kansas
   Kentucky	Louisiana	Maine
   Maryland	Massachusetts	Michigan
   Minnesota	Mississippi	Missouri
   Montana	Nebraska	Nevada
   New Hampshire	New Jersey	New Mexico
   New York	North Carolina	North Dakota
   Ohio	Oklahoma	Oregon
   Pennsylvania	Puerto Rico	Rhode Island
   South Carolina	South Dakota	Tennessee
   Texas	Utah	Vermont
   Virgin Islands	Virginia	Washington
   West Virginia	Wisconsin	Wyoming

   
   
   

   The states below require you to apply through their state boards of accountancy:

   1. Alabama

   2. Arizona

   3. Arkansas

   4. District of Columbia

   5. Idaho

   6. Illinois

   7. Kentucky

   8. Maryland

   9. Mississippi

   10. Nevada

   11. North Carolina

   12. North Dakota

   13. Oklahoma

   14. Oregon

   15. South Dakota

   16. Texas

   17. U.S. Virgin Islands

   18. Virginia

   19. West Virginia

   20. Wyoming
       

   
   

2. Receive your authorization to test (ATT): Once your application is approved for your state, you’ll receive an ATT which allows you to pay for the sections of the exam you want to take. This is separate from the application fee. Generally, if you don’t choose your test sections within 90 days, you lose your application fee and have to re-apply.
   
   

3. Receive your notice to schedule (NTS): The NTS is the official documentation of which sections you’re approved to take based on your application and exam fees paid.
   
   A key point: your name needs to exactly match your ID. The one exception is a middle initial can be used interchangeably with a middle name. Also, you must bring the NTS with you to the exam or no test (or refund) for you.
   
   Your NTS has an expiration date that varies by state. Most states allow at least 6 months. Many resources recommend you not apply until you’re ready to take a section since these fees are not refundable, but having a date on the calendar can be the motivation you need if you’ve been putting off studying.
   
   

   ⚠️ Texas NTS note

   Texas has historically had a 90-day NTS expiration, shorter than most states. However, Texas CPA requirements are undergoing significant changes under Senate Bill 262 (effective August 2026). Check with TSBPA directly for the most current NTS expiration policy.

4. Schedule your exam: You can schedule your exam at any authorized Prometric test center. Core sections (FAR, AUD, REG) follow a continuous testing schedule, meaning you can schedule year-round. Discipline sections (BAR, ISC, TCP) still use testing windows. You MUST schedule at least 5 days prior to the test date. To give yourself the best chance of landing your preferred date and location, try to schedule 8–12 weeks out.
   
   

5. Take the exam: By the time you reach this step, all you have to do is show up and execute. You’ve put in the time to prepare. Show up early and MUST arrive at least 30 minutes prior to your start time or you risk forfeiting your fees. Bring a sweater (no hoodies, single layer only). The last thing you need when trying to focus is goosebumps from the test center thermostat.
   
   

6. Receive your scores: Score release follows a rolling schedule for Core sections, with scores typically released every 1–2 weeks. Discipline section scores are released on a window-based schedule. Most candidates receive an email notification and can check scores through NASBA’s online portal. Some states may still require you to check with the state board directly. See the CPA score release schedule for current dates.
   

International candidates and testing locations

The CPA exam is not limited to U.S. soil. If you’re based outside the United States, you can take the exam at Prometric centers located in England, Germany, Ireland, Scotland, Bahrain, Brazil, Kuwait, Japan, Lebanon, and the UAE. (Source: AICPA International Applicants)

As noted earlier, most states do not require U.S. citizenship. International candidates should focus on identifying a state board that accepts their credentials and does not require citizenship or an SSN where possible.

Getting through the CPA exam is the toughest part of the CPA journey, but if you’re looking to maintain an active CPA license, you may have a couple of final loose ends to address before you’re officially clear to put those three letters behind your name.

CPA exam requirements by state: why it pays to know the difference between testing and licensing

Two areas typically cause confusion about common requirements to sit for the CPA exam: 1) work experience and 2) the 150-hour requirement.

First, on work experience: it’s not a requirement to test, but you should expect to need at least 1 year of experience (2 years under the new alternative pathway) before you can receive your license.

On education hours: the traditional path requires 150 hours to obtain your CPA license. However, with the new alternative licensure pathway now enacted in a growing number of states, some candidates can qualify for licensure with a 120-hour bachelor’s degree plus 2 years of professional experience. The 150-hour requirement is no longer the only option.

The good news is if you plan to sit in a 120-hour state for testing, you can (and should) focus on meeting the licensure hours requirement after you pass. Whether that means the traditional 150 hours or the alternative pathway depends on your state.

Now that you have an understanding of the typical CPA exam requirements, here’s what to do next. If you have A.C.E.S. covered, it’s time to dive into the details on your specific state requirements and get your exam scheduled.

If you’re not quite there on A.C.E.S., you know where to focus next to close the gaps.

Because the truth is if you’re an accounting professional, there is no higher designation than the CPA in terms of the credibility it gives you and the job prospects it offers. Keep going. You got this.

Once you hit your A.C.E.S. requirements the next step is to find a CPA Review Course and a CPA exam mentor.

Frequently Asked Questions