CPA requirements · Pathways
The 150-hour routes and the newer, lighter routes
Four of the five states we cover have enacted or proposed a route built on a bachelor's degree plus more experience, sitting next to the traditional 150-hour route. Each state's wording, status and dates below are its own. Last verified Oct 15, 2026.
The trade-off, in plain words
The classic deal: about 150 semester hours of education — a bachelor's degree plus extra credits or a master's — and one year of supervised experience. The newer deal in several states: fewer credit hours (a bachelor's degree can be enough), but two years of supervised experience instead of one.
Which fits whom is not ours to say — it depends on where you are in school, how quickly you can gather credits, and what your work situation allows. What we can do is show exactly what each state requires, on which date, so you can ask your board the right questions.
Florida note: Florida's 120 semester hours qualify you to sit for the exam only. The Florida licence still requires 150 semester hours — the board's pages show no bachelor's-plus-experience route.
Route by route, state by state
| State · group | Route (state's own label) | Status | Education | Experience |
|---|---|---|---|---|
| California — newer routes | New licensure pathway (AB 1175, 2025) | Starts Jan 1, 2027 | Bachelor's degree or higher; 24 accounting hours; 24 business hours; 3 ethics hours | 2 years (reduced with a master's or a recognized certificate) |
| California — 150-hour route | Legacy 150-unit route | Ends Dec 31, 2028 | 150 semester units; 20 accounting hours; 10 ethics hours | 1 year |
| Texas — newer routes | Pathway B — bachelor's degree, 120 semester hours and two years | Current | Baccalaureate degree; 120 semester hours; 27 accounting hours; 24 business hours; 3 ethics hours | 2 years |
| Texas — 150-hour route | Pathway A | Current | 150 semester hours; 30 accounting hours; 24 business hours; 3 ethics hours | 1 year |
| New York — newer routes | 120-Semester Hour Pathway with Two Years of Experience | Starts Nov 21, 2026 | A bachelor's in accounting or business with at least 24 semester hours of accounting — or a master's in accounting or business with at least 21 accounting hours; 120 semester hours; 27 accounting hours; 30 business hours | 2 years |
| New York — grandfathered route (closing, not the new one) | Grandfathered 120-hour route | Ends Jul 31, 2027 | 120 semester hours | 2 years |
| New York — 150-hour routes | 150-hour route | Ends Jul 31, 2027 | A New York registered CPA-150 program, an AACSB-accredited accounting program, or an equivalent program; 150 semester hours | 1 year |
| 150-hour route — CPA Evolution Model | Starts Aug 1, 2027 | A registered CPA-150E program or an equivalent program; 150 semester hours | Not stated by the board | |
| Florida — 150-hour route | Licensure | Current | 150 semester hours; 30 accounting hours; 36 business hours | 2,000 hours |
| Illinois — newer routes | 2027 route, option 1 — bachelor's in accounting, two years of experience | Rules not final | Bachelor's degree in accounting; at least 120 semester hours | 2 years |
| 2027 route, option 2 — master's degree, 24 accounting hours, one year of experience | Rules not final | Master's degree in any field; at least 120 semester hours; 24 accounting hours | 1 year | |
| 2027 route, option 3 — bachelor's degree, accounting and business hours, one year of experience | Rules not final | Bachelor's degree in any field; at least 120 semester hours; 24 accounting hours; 24 business hours; 3 ethics hours | 1 year | |
| Illinois — 150-hour route | Certificate requirements (Option #4) | Current | 150 semester hours; 30 accounting hours; 24 business hours; 3 ethics hours | Not stated by the board |
Full requirement lists, sources and last-checked dates are on each state's page.