CPA requirements · Change log
What changed — and what is scheduled
CPA rules in the five states we cover are mid-transition. This log lists every dated change we track, with the source for each. Last verified Oct 15, 2026.
Scheduled
Dated changes that have not taken effect yet, in the order they arrive.
Nov 21, 2026 · New York
New York's 120-hour route with two years of experience starts.
Jan 1, 2027 · California
California's new licensure pathway starts; California adds 3 ethics units to exam eligibility.
Source: California Board of Accountancy, Examination and Licensure Requirements
Jan 1, 2027 · Illinois
Illinois' new routes start (rules not final).
May 1, 2027 · New York
New York's recommended deadline to submit materials under the current 150-hour route.
Source: NYSED Office of the Professions, Initial License Requirements (CPA)
Aug 1, 2027 · New York
New York's CPA Evolution Model route and new exam education rules take effect; the current 150-hour and grandfathered 120-hour routes end.
Source: NYSED Office of the Professions, Initial License Requirements (CPA)
Dec 31, 2028 · California
California's legacy 150-unit route ends.
Source: California Board of Accountancy, Examination and Licensure Requirements
Already happened
Oct 15, 2026 · ExamPeople
CPA requirements pages added for California, Texas, New York, Florida and Illinois.
Aug 1, 2026 · Texas
Texas Pathway B starts (bachelor's degree, 120 semester hours and two years of experience), and the exam's upper-level accounting requirement rises to 24 hours.
Source: Texas Legislature, S.B. 262 (89th Legislature, enrolled) · Texas State Board of Public Accountancy, New Pathway FAQ · Texas State Board of Public Accountancy, Education Requirements
Jul 1, 2024 · California
California dropped the PETH ethics exam for licensure.
Source: California Board of Accountancy, Final Statement of Reasons