CPA Pathways Resources

Susan B. Anders, PhD, CPA/CGMA

In September 2024, the AICPA and NASBA proposed a new competency-based path to become a certified public accountant (B. Strickland, “AICPA, NASBA Propose a New Pathway to CPA Licensure,” Journal of Accountancy, https://tinyurl.com/327668du). The existing paths to meet the educational prerequisites to become a CPA include two options at 150 hours: a bachelor's degree plus a master's degree, or a bachelor's degree plus 30 more credit hours. The competency-based path would substitute a one-year equivalent of required competencies for the 30 credit hours. All three paths require one year of professional accounting experience (individual states may require more than one year), which would be in addition to the competency-based year for applicants on that path. The competency-based path does not shorten the timeline, just the formal educational preparation. All candidates must still pass the Uniform CPA Exam.