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CPA · Requirements

CPA requirements by state — exam, then licence

What you need to sit for the CPA Exam and then get licensed, state by state, in each state's own words — every route with its status, its dates and its source. Last verified Oct 15, 2026.

Exam, certificate, licence — three different steps

  1. 01The exam

    Education that qualifies you to sit for the Uniform CPA Examination. These rules are often lighter than the licence rules — in Florida and New York, for example, the exam bar is 120 semester hours while the licence takes more.

  2. 02The certificate

    Some states issue a certificate once your education and exam are done — Texas calls its routes "pathways" to a certificate, and Illinois issues a certificate through ILBOE before the licence. Where a state has no separate certificate step, we say so.

  3. 03The licence

    The licence is the legal right to practise as a CPA — it usually adds supervised experience, and sometimes an ethics exam, on top of the education and exam steps.

The five states, side by side

CPA requirements at a glance — verified Oct 15, 2026
StateTo sit for the examRoutes to a certificate or licenceExperienceWhat changes next
California
  • Bachelor's degree or higher; 24 accounting; 24 business — applies until Dec 31, 2026
  • Bachelor's degree or higher; 24 accounting; 24 business; 3 ethics — starts Jan 1, 2027
  • Legacy 150-unit route — 150 semester units · 20 accounting · 10 ethics · 1 year — applies until Dec 31, 2028
  • New licensure pathway (AB 1175, 2025) — 24 accounting · 24 business · 3 ethics · 2 years — starts Jan 1, 2027
  • 1 year (Legacy 150-unit route)
  • 2 years (New licensure pathway (AB 1175, 2025))
Jan 1, 2027 — California's new licensure pathway starts; California adds 3 ethics units to exam eligibility.
Texas
  • Baccalaureate degree; 120 semester hours; 24 accounting; 21 business — current
  • Pathway A — 150 semester hours · 30 accounting · 24 business · 3 ethics · 1 year — current
  • Pathway B — bachelor's degree, 120 semester hours and two years — 120 semester hours · 27 accounting · 24 business · 3 ethics · 2 years — current
  • 1 year (Pathway A)
  • 2 years (Pathway B — bachelor's degree, 120 semester hours and two years)
Nothing further scheduled
New York
  • 120 semester hours — applies until Jul 31, 2027
  • 120 semester hours — starts Aug 1, 2027
  • 150-hour route — 150 semester hours · 1 year — applies until Jul 31, 2027
  • 150-hour route — CPA Evolution Model — 150 semester hours — starts Aug 1, 2027
  • 120-Semester Hour Pathway with Two Years of Experience — 120 semester hours · 27 accounting · 30 business · 2 years — starts Nov 21, 2026
  • Grandfathered 120-hour route — 120 semester hours · 2 years — applies until Jul 31, 2027
  • 1 year (150-hour route)
  • 2 years (120-Semester Hour Pathway with Two Years of Experience)
  • 2 years (Grandfathered 120-hour route)
Nov 21, 2026 — New York's 120-hour route with two years of experience starts.
Florida
  • A degree from a board-recognized accredited school; 120 semester hours; 24 accounting; 24 business — current
  • Licensure — 150 semester hours · 30 accounting · 36 business · 2,000 hours experience — current
  • 2,000 hours (Licensure)
Nothing further scheduled
Illinois
  • A bachelor's degree (any concentration) from a recognized accredited school; 120 semester hours; 24 accounting; 12 business — current
  • Certificate requirements (Option #4) — 150 semester hours · 30 accounting · 24 business · 3 ethics — current
  • Licence (IDFPR) — 1 year — current
  • 2027 route, option 1 — bachelor's in accounting, two years of experience — at least 120 semester hours · 2 years — Rules not final
  • 2027 route, option 2 — master's degree, 24 accounting hours, one year of experience — at least 120 semester hours · 24 accounting · 1 year — Rules not final
  • 2027 route, option 3 — bachelor's degree, accounting and business hours, one year of experience — at least 120 semester hours · 24 accounting · 24 business · 3 ethics · 1 year — Rules not final
  • 1 year (Licence (IDFPR))
  • 2 years (2027 route, option 1 — bachelor's in accounting, two years of experience)
  • 1 year (2027 route, option 2 — master's degree, 24 accounting hours, one year of experience)
  • 1 year (2027 route, option 3 — bachelor's degree, accounting and business hours, one year of experience)
Jan 1, 2027 — Illinois' new routes start (rules not final).

We cover 5 states so far: California, Texas, New York, Florida and Illinois. For any other state, use NASBA's state pages and your state board.

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