CPA Degree Requirements

Certified Public Accountants (CPA's) are professionals with an advanced education in accounting. Equipped to provide services such as public attestation and auditing, public or corporate accounting, tax preparation, and estate planning, CPA's must first fulfill degree requirements. These requirements may vary slightly depending on the school and state, but they typically include undergraduate and postgraduate coursework. Individuals must then earn a license by passing the Uniform CPA Examination.
  1. Undergraduate Degree

    • An undergraduate degree in accounting at most schools requires fulfilling two years of general prerequisites in a spectrum of areas, which may include humanities, science, social science, math, and foreign languages. A combination of accounting and business classes is also taken for the final two years. Examples of business classes that a school will require for accounting majors include statistics, strategy and planning, financial management, and competitive analysis. Examples of accounting classes that a school will require include basic accounting, accounting theory, cost accounting, auditing, income taxation, and corporate finance.

    Postgraduate Studies

    • Many states require a certain number of postgraduate credits in accounting. These credits may be earned in the form of a Master's Degree. A Master's Degree in accounting typically takes one year to complete. Some schools allow you to earn these credits while still obtaining an undergraduate degree. The majority of classes required to complete these credits will be upper-level classes in accounting, such as corporate income taxation, financial statement analysis, and risk measurement.

    Work Experience

    • Many states also require a number of hours working in general accounting under the supervision of a licensed, working CPA. This can range from twelve months to two years. Contact your state's Board of Accountancy for rules.

    Uniform CPA Examination

    • You will be required to take the Uniform CPA Examination. The exam covers accounting, auditing, business concepts, financial reporting, and regulation. Visit the Uniform CPA Examination website for registration and scheduling information.

    Ethics Program

    • Most states will also require you to take a short ethics program and exam. These programs usually cover statutes and codes of conduct for your state and must be taken by a state-approved ethics sponsor. These programs may be independent study or classroom-based. Contact your state's Board of Accountancy for a list of ethics sponsors and programs.

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