Accounting Degrees and CPA Requirements

If you are choosing an accounting degree partly to become a Certified Public Accountant, the first thing to know is that no degree is "CPA eligible" in general. A CPA is licensed by a state board of accountancy, and each board sets its own education rules. Those rules depend on the jurisdiction, the pathway you use, your own transcript and the date you apply. This guide explains how to read a program's CPA statements and what the official sources say today, as of October 2026. It does not replace your board's current rules.

Who decides what counts

NASBA describes a CPA as "a certified public accountant who is licensed by a state board of accountancy," and says licensure combines education, passing the Uniform CPA Examination and a specific amount of accounting experience. The AICPA's ThisWayToCPA site states that "each of the 55 US jurisdictions has its own Board of Accountancy" and that "education, work experience, ethics and other requirements vary from state to state."

That has a practical consequence: a school can describe what its curriculum covers, but only the board in the state where you want to be licensed decides whether your education qualifies you. NASBA and your board's own site are the places to check current rules.

The pathways in the sources

The AICPA describes the three "Es" (education, experience, exam), with an ethics component in some states. Its materials describe two routes open to candidates broadly: a master's degree with an accounting concentration plus one year of supervised experience, or a bachelor's degree with an accounting concentration plus additional credits (the long-standing 150-hour route) plus one year of experience. Both include the CPA Exam.

A third route is newer. In 2025, NASBA and the AICPA updated the model Uniform Accountancy Act to add a pathway of a bachelor's degree with an accounting concentration, two years of experience and the CPA Exam. NASBA's December 2025 article calls these "three recognized model pathways." The AICPA FAQ says the new path is "an additional option," not a replacement, and that each state "must enact legislation or update rules to adopt the new path." It says that in some states it is already available and in others it becomes available in 2026 or 2027.

So "150 hours" is one route in the model, not a universal rule. NASBA keeps a list of jurisdictions that have enacted new pathways with effective dates; its page was marked current as of October 1, 2026. Use that list, then confirm with the board itself.

An example of a state in transition

The California Board of Accountancy's guide shows how much can change on one calendar. It says the legacy path requires a bachelor's degree with 24 accounting units and 24 business-related units to sit for the exam, with additional education required for licensure. Under the new rules, the education needed for the exam also covers licensure, with 3 units of ethics added. The board says the new requirements begin in 2027, applicants may use either set in 2027 and 2028, and the legacy road closes on December 31, 2028.

This is one board's timeline and it may change. It is included to show why two applicants with the same degree can face different rules depending on the date and the route.

How programs describe CPA fit

Read program statements for what they actually claim. Among programs in our verified research, the language varies:

• State-specific claims. Bentley University's catalog says the courses for its accounting degree "satisfy the requirements to take the CPA exam in Massachusetts," and also that the undergraduate degree requirements "do not satisfy all requirements for CPA licensure." Texas A&M's catalog says its BBA "may not meet the requirements to sit for the CPA examination in Texas."
• Degree alone is not enough. Drexel's catalog says its BSBA in Accounting "by itself does not meet the education requirements to earn a CPA license." Fordham's bulletin says its professional accounting master's "does not meet the educational requirements for Certified Public Accountant (CPA) licensure alone in any State, but may supplement an undergraduate degree in public accounting."
• Acknowledging change. Drake's catalog says the requirements for a CPA designation "are currently being revised and vary by jurisdiction."
• Not designed for CPA. The University of Maryland Global Campus states its bachelor's in accounting "is not specifically designed to prepare you for the CPA license."

A phrase like "supports CPA preparation" or "may count toward the 150-hour requirement" is not the same as a guarantee for your state. For examples, see Bentley's BS in Accounting, Drexel's BSBA and Fordham's MS in Professional Accounting.

Questions to ask before you enroll

• Which state board will license you, and what does its site say today about education for the exam and for licensure?
• Which pathway are you using, and is it enacted and in effect in that state?
• Does the program's own catalog name your state, and does it say what else you may need?
• Do you need additional upper-level accounting or business credits beyond the degree? The AICPA FAQ notes that boards often require a significant portion of accounting coursework to be upper-division, and that specific credit hours vary by state.
• If you plan to practice in more than one state, how do mobility rules apply? NASBA's article describes a move toward individual-based mobility, which depends on adoption in each state.

Browse by level in bachelor's programs and master's programs, and see how this site treats these statements on the methodology page. For the difference between exam eligibility and the license itself, read CPA exam eligibility vs licensure.

Keep it current

Requirements are being revised in many states. Before you commit, check your state board of accountancy and NASBA, and keep the date you looked. Nothing here promises licensure, admission or employment.