How to become a CPA comes down to one fact: the license comes from a state board, and every board sets its own rules. The path runs from an accounting degree to the exam to supervised work. Read your state’s rules before you pick a program and you’ll save time and money.
What Does a CPA Actually Do?
A certified public accountant is an accountant who holds a state license. BLS has no CPA category, so it places CPAs in the accountants and auditors group, the closest match. That group checks financial statements for accuracy, works out taxes and prepares returns, and inspects accounting systems for fraud risk.
What the license adds is signing authority and access. BLS says some jobs, such as those in public accounting, can require a license, and other accountants earn credentials like the CPA to move up.
How to Become a CPA, Step by Step
Think of it as six decisions, made in order:
- Choose your state board. Look up the board where you plan to work. It controls everything below.
- Read the board’s education rules. Boards look at your accounting coursework, not only the name of your degree.
- Pick a program that fits those rules. Our list of accounting degrees for CPA candidates groups programs that say they prepare you for the exam.
- Pass the exam. Our CPA exam page explains the test.
- Complete the experience your board asks for. Many people do this in a public accounting job.
- Apply for the license and keep it current.
The rules on credit hours, experience and exam eligibility are in the CPA requirements guide.
Which Degree Should You Choose?
For most people, a bachelor’s in accounting is the first move. BLS lists a bachelor’s as the usual entry education for accountants and auditors, and says some employers prefer a master’s. Compare programs on our bachelor’s list.
Some people finish a bachelor’s and add a master’s to meet a board’s course list. Our master’s in accounting list covers those programs. One program that says it prepares you for the CPA is Ball State’s accounting degree.
Before you pay a deposit, ask the school how its courses line up with your board’s list.
How to Become a CPA While You Are Still a Student
Starting before you graduate saves you time. Open your state board’s website and keep its course list next to your degree plan. Take the tax, auditing and financial reporting courses early, since they overlap with what the exam covers.
Look for an internship too. BLS says students can gain practical experience through internships with public accounting or business firms, and a good one tells you whether public accounting suits you. If it does, your first job will probably be the one that starts your experience clock. If it doesn’t, you’ve skipped an expensive detour.
Talk to your program as well. Ask whether it has a CPA advisor, whether graduates sit for the exam, and which states its courses satisfy. Those answers are worth more than any brochure.
What Is the Hardest Part of Becoming a CPA?
The exam gets the attention, but the logistics trip people up. You study while you work. You may need more coursework after the degree. And you juggle three things that run on different clocks: school, the exam and the experience your board wants.
So plan for it. Put all three on one calendar so none of them catches you off guard. Many people find it easier to take the exam while the coursework is fresh, but that’s your call. At your first job, find a licensed accountant and ask what they’d do differently.
How Much Does a CPA Make?
BLS doesn’t report CPAs on their own, so use the accountants and auditors group. Its median in May 2025 was $83,680 a year, and the highest-paid tenth earned over $144,090.
Our CPA salary page explains how to read those numbers once you hold the license. Pay also depends on the state: New York has a median of $102,640, and Arkansas has $66,330.
Is Becoming a CPA Worth the Effort?
It depends on the job you want. If you’re aiming for a public accounting firm, the license is close to the price of entry. In corporate accounting or government, it can speed your move into management but may not be required. Decide that before you spend a year on exam prep, and ask people in the job you want what they hold.
What Is the Job Outlook for CPAs?
BLS expects accountant and auditor employment to grow 5 percent from 2025 to 2035, faster than average. That’s 79,400 more jobs on top of the 1,449,500 counted in May 2025.
A steady market doesn’t mean every role requires the license, but you won’t be fighting over a shrinking pool. And the license only matters if you want it. If you’re not sure, read how to become an accountant first, since you can start that path without committing to the license.
Accountants and Auditors Pay by State
In May 2025, the Bureau of Labor Statistics reported a median annual wage of $83,680 for accountants and auditors nationwide. The middle half earned between $67,020 and $109,810. About 1,449,500 people held these jobs.
The District of Columbia had the highest published state median at $111,530, and Arkansas the lowest at $66,330. The table lists every state where the bureau publishes a median for this occupation.
| State | Median | 10th Percentile | 90th Percentile | Jobs |
|---|---|---|---|---|
| District of Columbia | $111,530 | $71,470 | $185,220 | 9,810 |
| New York | $102,640 | $63,700 | $171,030 | 109,830 |
| New Jersey | $100,830 | $65,710 | $167,080 | 42,250 |
| Massachusetts | $99,460 | $70,460 | $160,100 | 46,230 |
| Connecticut | $97,550 | $64,230 | $156,670 | 16,770 |
| California | $97,050 | $61,770 | $160,520 | 175,360 |
| Colorado | $97,030 | $60,760 | $162,160 | 35,410 |
| Washington | $96,550 | $66,330 | $152,310 | 34,740 |
| Rhode Island | $95,820 | $59,920 | $150,320 | 6,570 |
| Delaware | $95,020 | $60,500 | $132,550 | 6,570 |
| Virginia | $93,290 | $60,000 | $156,730 | 47,100 |
| Maryland | $89,370 | $59,760 | $156,660 | 26,170 |
| Oregon | $85,800 | $62,590 | $130,650 | 14,920 |
| New Hampshire | $83,470 | $59,920 | $131,110 | 7,000 |
| Alaska | $83,460 | $57,690 | $125,810 | 2,190 |
| North Carolina | $82,050 | $53,610 | $146,100 | 49,270 |
| Georgia | $81,900 | $51,830 | $145,960 | 44,020 |
| Minnesota | $81,600 | $58,280 | $138,960 | 30,530 |
| Nevada | $81,600 | $58,630 | $128,760 | 6,930 |
| Texas | $80,920 | $53,380 | $132,040 | 116,470 |
| Illinois | $80,230 | $54,510 | $131,990 | 54,930 |
| Utah | $79,990 | $48,770 | $131,590 | 15,490 |
| Arizona | $79,970 | $55,430 | $128,890 | 27,410 |
| Wisconsin | $79,400 | $58,340 | $127,800 | 25,100 |
| Oklahoma | $79,370 | $47,670 | $155,480 | 16,720 |
| Ohio | $79,320 | $52,140 | $131,400 | 50,440 |
| Florida | $79,250 | $50,280 | $131,930 | 91,000 |
| Kansas | $79,000 | $52,960 | $129,800 | 13,610 |
| Pennsylvania | $79,000 | $50,680 | $130,270 | 54,290 |
| Vermont | $78,890 | $59,770 | $118,800 | 2,630 |
| South Dakota | $78,880 | $61,190 | $115,470 | 5,820 |
| Michigan | $78,820 | $52,620 | $131,080 | 41,460 |
| New Mexico | $78,580 | $52,390 | $125,420 | 6,300 |
| Indiana | $77,720 | $50,950 | $125,880 | 25,660 |
| Wyoming | $77,620 | $50,900 | $126,520 | 2,670 |
| Maine | $77,480 | $55,640 | $125,130 | 3,860 |
| Iowa | $77,440 | $51,420 | $123,700 | 13,210 |
| Tennessee | $76,840 | $49,920 | $122,160 | 27,340 |
| Missouri | $76,590 | $49,290 | $128,300 | 28,000 |
| South Carolina | $76,560 | $50,370 | $131,220 | 15,270 |
| Montana | $75,810 | $49,250 | $125,290 | 4,730 |
| North Dakota | $75,730 | $49,330 | $124,960 | 4,430 |
| Kentucky | $75,270 | $50,750 | $121,230 | 11,930 |
| Alabama | $74,880 | $50,240 | $123,170 | 24,300 |
| Idaho | $74,730 | $48,170 | $121,820 | 5,570 |
| Hawaii | $74,500 | $49,860 | $117,840 | 4,670 |
| Louisiana | $73,810 | $48,950 | $117,110 | 14,050 |
| West Virginia | $73,320 | $49,240 | $115,210 | 4,900 |
| Nebraska | $72,080 | $48,590 | $114,530 | 10,340 |
| Mississippi | $68,100 | $45,440 | $120,290 | 7,350 |
| Arkansas | $66,330 | $45,810 | $119,520 | 7,870 |
Frequently Asked Questions
How Long Does It Take to Become a CPA?
Does Degree Format Matter When You Become a CPA?
Do You Need an Accounting Degree to Become a CPA?
Is Becoming a CPA Worth It?
Sources
- Accountants and Auditors, Occupational Outlook Handbook
- Occupational Employment and Wage Statistics, May 2025
All sources retrieved .