Becoming a Certified Public Account


      State Boards of Accountancy determine the laws and rules for each state/jurisdiction.

      Visit for individual state requirements.

      Requirements vary by state/jurisdiction.

      Require 150 semester hours.

      Number of accounting hours is dependent on state requirements.


      Computer-based format.

      Consists of 4 sections

         Auditing and Attestation (AUD)

         Business Environment and Concepts (BEC)

         Financial Accounting and Reporting (FAR)

         Regulation (REG)

      Same test no matter where it is taken.

      Passing score is 75 on a 0-99 scale.

      Question types include multiple choice, simulation and written communication.


      A candidate is an applicant for a CPA license.

      Many states require the candidate to have 1 – 2 years experience under a CPA.

      Additional requirements vary by the candidate’s:

         Education – e.g., Graduate degree vs. 150 hours of undergraduate

         Employer(s) – e.g., Public accounting firm vs. industry

         Type of work – e.g., Tax professional vs. auditor