* 150 Semester Hours of Higher Education: Most states now require 150 semester hours (or the equivalent in quarter hours) of college education. This is *beyond* a standard bachelor's degree (which is typically 120 semester hours). The additional 30 hours often include coursework in accounting and related business subjects.
* Specific Coursework: While the exact courses required vary by state, expect a significant number of accounting courses including:
* Financial Accounting
* Managerial Accounting
* Auditing
* Taxation
* Accounting Information Systems
* Accreditation: Your degree program (whether a bachelor's or a master's) should be from an institution accredited by a nationally recognized accrediting agency, such as the Accreditation Council for Business Schools and Programs (ACBSP) or the Association to Advance Collegiate Schools of Business (AACSB). Some states may specifically require accreditation from a particular body.
* Bachelor's Degree (Usually): While a master's degree is becoming increasingly common, most states accept a bachelor's degree as a foundation, *provided* it's supplemented by the additional 30 hours. It's important to check the specific requirements of the state(s) where you plan to take the CPA exam and practice.
In short: You don't just need a college degree to become a CPA; you need a significant amount of accounting-focused coursework beyond a standard bachelor's degree. Always check the specific requirements with the licensing board of the state(s) where you intend to practice. These requirements can and do change, so consulting the relevant state board website is crucial.