What Degree Do You Need to Be a CPA?

01Short answer: the CPA degree requirements in 2026

Every U.S. jurisdiction requires CPA candidates to hold at least a bachelor's degree, and the degree must include a minimum amount of accounting and general business coursework. The specific number of hours, which courses count and how much experience you need are set by your state board of accountancy, not by a national rule.

There are now two main routes to licensure:

The second path comes from model legislation the AICPA and NASBA approved in May 2025. States are adopting their own versions, so the rules in your state may differ in details such as experience requirements and effective dates. Always confirm with your state board; NASBA maintains a page tracking each state's pathways.

02Which degree is best for a CPA?

The most direct option is a bachelor's degree in accounting, because it is designed to cover the accounting subject hours state boards require: financial reporting, auditing, taxation, cost or managerial accounting, and accounting information systems, plus business courses like economics, finance, business law and statistics. Our accounting degree guide covers the full course sequence.

Other degrees can work, but take more planning:

• Business administration with an accounting concentration. Often short of the required accounting hours. Count them against your board's list before you graduate.
• Finance or economics. You will likely need additional upper-level accounting courses, either as post-baccalaureate coursework or within a master's.
• Non-business degrees. Possible, usually through a master's in accounting designed for career changers, which includes foundational accounting courses.

There is no single credential called a "CPA degree." When schools advertise one, they usually mean an accounting bachelor's or master's built to meet typical state requirements. Read the course list rather than relying on the label.

03Do you need a degree to be a CPA?

Yes. In practice, you cannot become a licensed CPA in the United States without a bachelor's degree. People searching how to become a CPA without a degree usually have one of three situations, each with a realistic answer:

1. You have a degree, but not in accounting. This is very workable. Add the required accounting and business coursework through a community college, a post-baccalaureate certificate or a master's in accounting.
2. You have some college but no degree. Finish a bachelor's first, ideally in accounting. Transfer credit and accelerated terms can shorten the time; see transfer credits for online college.
3. You have no college but accounting experience. Your experience may help through prior learning credit at some schools, but it does not replace the degree for licensure. Accounting roles that do not require a CPA, such as bookkeeping, remain open in the meantime.

Some states let you sit for the exam before you complete all education requirements for licensure, for example after finishing a bachelor's and certain accounting courses. Whether you can take the CPA exam without a degree in accounting depends on the state's accounting credit requirements, not on the name of your major.

04How to reach 150 hours if your state or plans require it

A typical bachelor's has about 120 semester hours, leaving 30 to reach 150. Even in states with the new path, 150 hours can be worthwhile if you want to license sooner (one year of experience instead of two) or plan to practice in several states. Common ways to close the gap:

A worked example: if you graduate with 124 semester hours, you need 26 more. A 30-hour master's covers it fully, while eight or nine 3-credit courses at a lower-cost school could also get you there, provided they meet your board's subject rules. If you finance graduate study with federal loans, note that from July 1, 2026, Grad PLUS ends for new borrowers and the graduate annual limit is $20,500; confirm current terms with your aid office.

05The CPA Exam: what your degree should prepare you for

The current CPA Exam has three Core sections that every candidate takes, plus one Discipline section you choose:

• Core: Auditing and Attestation (AUD). Audit procedures, evidence, internal control, ethics and reporting.
• Core: Financial Accounting and Reporting (FAR). U.S. GAAP for businesses, plus governmental and nonprofit accounting.
• Core: Taxation and Regulation (REG). Individual and entity taxation, business law and professional responsibilities.
• Discipline (choose one): Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).

Map these to your courses. Intermediate and advanced accounting feed FAR, auditing feeds AUD, and tax plus business law feed REG. Choose your Discipline section to match your strengths and career plans: BAR for financial reporting and analysis, ISC for IT audit and systems, TCP for tax practice. Candidates who take auditing and tax courses late in their degree often schedule related exam sections soon after, while the material is fresh.

06Can you earn a CPA degree online?

Yes. An online CPA degree, meaning an online bachelor's or master's in accounting, meets state board education requirements in the same way as a campus degree, provided the school is accredited by a recognized accreditor and the courses meet subject requirements. Boards evaluate transcripts, not delivery format.

Two cautions specific to online study: check that your state board accepts the school's accreditor, and be sure that any very short or competency-based courses still show the required semester hours on your transcript. Our guide to online accounting degree programs covers proctoring, formats and cost.

07Does a master's degree raise CPA salary?

People often ask about CPA salary with a master's degree. The BLS does not publish pay by license or degree within the accountants and auditors occupation, which had a median pay of $83,680 in May 2025. What is well established is that licensure and advanced education tend to open the roles that pay more, such as audit and tax management, controller positions and financial management. Financial managers had a BLS median of $166,570 in May 2025, and those roles usually require years of experience.

In practical terms, a master's tends to pay off when it gets you licensed sooner, gives you a specialty such as tax or data analytics, or helps you get recruited into a firm you otherwise could not reach. It pays off less if you already qualify under your state's bachelor's plus experience path and can start working immediately. For more on outcomes, see accounting degree jobs.

08Your CPA education checklist

1. Look up your state board's current requirements on NASBA's pathways page, including whether it has adopted the bachelor's plus experience path and when it takes effect.
2. List the required accounting and business subject hours and compare them with your transcript or planned courses.
3. Confirm that your school's accreditor is accepted by the board.
4. Decide whether 150 hours makes sense for you, based on cost, time and how quickly you want to license.
5. Plan the exam order so each section follows the courses that prepare you for it.
6. Line up qualifying experience supervised by a licensed CPA, since boards typically require verification.