Accounting is one of the most stable and in-demand career paths in the U.S. The U.S. Bureau of Labor Statistics (BLS) projects employment for accountants and auditors will grow 5 percent from 2024 to 2034, faster than the average for all occupations. About 124,200 openings are expected each year over that period. Many accountants pursue CPA licensure to expand their career opportunities, increase earning potential and qualify for leadership roles. However, one of the most important steps in that process is understanding the education requirements for licensure.
For professionals who want to reach the top of the field, earning a Certified Public Accountant (CPA) license is one of the most important career milestones, and understanding the 150-hour education requirement is where that journey begins. Pittsburg State University’s online Master of Professional Accountancy (MPAcc) program is designed specifically to help accounting professionals meet this requirement and prepare for CPA licensure.
With expanding licensure pathways available, the best path depends on a candidate’s existing credits, state requirements and career goals. This article covers what the requirement is, why it exists, how it is changing and how to plan your schedule so you can meet it efficiently.
What Is the 150-Hour CPA Requirement?
The 150-hour CPA requirement is an educational standard mandating that candidates complete 150 semester credit hours of college education before applying for CPA licensure. A typical bachelor’s degree requires 120 credit hours, which means most candidates need an additional 30 hours beyond their undergraduate degree. Those extra credits can come from a graduate degree program, additional undergraduate coursework, or other qualifying academic options depending on what the state licensing board allows.
The 150-hour rule applies to the licensing stage, not the exam stage. In most states, candidates can sit for the Uniform CPA Examination before reaching 150 hours, but they cannot receive their license until the full credit requirement is met. This distinction matters for planning: some candidates begin exam preparation while still completing their additional credits, which allows them to move into practice more quickly once both requirements are satisfied.
Why Do CPA Candidates Need 150 Credit Hours?
The 150-hour rule was created because the AICPA determined that additional education was needed to prepare candidates for the growing complexity of the profession. The organization cited the rapid expansion of tax law, the multiplication of accounting and auditing standards and the increasing sophistication of business practices as evidence that a four-year degree alone could no longer adequately prepare entry-level CPAs. But the rule has not been without criticism. Research from the MIT Sloan School of Management found that following its enactment, “entry among minorities dropped by 26% compared with nonminorities,” a result that has drawn sustained attention from the profession.
By 2015, all states and territories had adopted the 150-hour standard, according to MIT Sloan. The documented impact on diversity is one reason the AICPA and NASBA worked to develop new licensure pathways that give candidates more options — a topic covered in the next section.
Does Every State Still Require 150 Hours?
Most states still require 150 credit hours for CPA licensure, but in 2025 the profession approved alternative pathways that offer some candidates a different route. According to the National Association of State Boards of Accountancy (NASBA), there are now three recognized model pathways:
- The traditional pathway requires candidates to complete 150 total credit hours, often through a graduate degree or additional qualifying coursework.
- A 120-hour pathway option requires a bachelor’s degree in accounting plus two years of professional experience and passage of the CPA exam.
- A third educational path requires a master’s degree plus one year of experience or a bachelor’s degree plus 30 additional credits and one year of experience.
The Journal of Accountancy reported in May 2025 that the boards of directors of the AICPA and NASBA approved this expansion of model legislation. Because these pathways are part of model legislation, implementation varies by state. Candidates should verify current requirements with their state board, as many jurisdictions continue to use the traditional 150-hour pathway.
Kansas, for example, outlines multiple education options through the Kansas Board of Accountancy, including a baccalaureate with an accounting concentration, a baccalaureate plus 30 additional semester hours and a post-baccalaureate accounting concentration. Because state adoption of new pathways is ongoing, candidates should verify current requirements with the board in the state where they plan to be licensed.
How Can You Meet the 150-Hour Requirement?
CPA candidates have several practical options for reaching 150 credit hours, and the best approach depends on current education level, timeline and career goals. Each path has distinct trade-offs in cost, time and professional value, and many candidates combine more than one option to close the gap efficiently.
Complete a Master’s Degree
Earning a graduate-level accounting degree — such as a Master of Professional Accountancy — is the most common and strategically valuable way to reach 150 hours. A master’s program typically adds 30 to 36 credit hours to a 120-credit bachelor’s degree while building advanced technical knowledge that directly supports both CPA exam preparation and career advancement.
Take Additional Undergraduate Courses
Some candidates complete the extra hours by returning to their undergraduate institution to take upper-division accounting or business electives. This approach can be cost-effective for candidates with in-state tuition access, though additional undergraduate credits do not carry the professional signal of a graduate degree.
Attend a Community College
Lower-cost community college coursework is an option for candidates with a small credit gap rather than a full 30-hour deficit. Community college credits are generally transferable if they meet state board subject-matter requirements, but candidates should verify eligibility before enrolling to confirm the credits will count toward licensure.
Earn Exam-Based Credits
Some states and institutions accept credits earned through the College-Level Examination Program (CLEP) or similar assessments, which can speed up credit completion for candidates with strong existing knowledge in areas like financial accounting. Not all state boards recognize exam-based credits for licensing purposes, so candidates should confirm this option before relying on it.
The best combination depends on what a candidate already holds, what their state board requires and how they want to position themselves after licensure. For most candidates, a graduate degree remains the most direct and valuable path.
Why a Master of Professional Accountancy Is the Most Direct Route
A Master of Professional Accountancy degree combines the credit hours needed to satisfy the 150-hour requirement with graduate-level coursework aligned directly with CPA exam content. Unlike a general MBA with an accounting concentration, an MPAcc is structured around the knowledge areas tested on the CPA exam — including advanced auditing, taxation, financial reporting and professional ethics —equipping candidates with exam-ready expertise while simultaneously helping them meet their credit requirement. That dual purpose makes the degree a particularly efficient path for candidates who want to accelerate their path to licensure.
Beyond meeting credit-hour requirements, candidates should consider whether a program offers the academic rigor, flexibility and industry relevance needed to support long-term career growth. Pittsburg State University’s online Master of Professional Accountancy program is offered through a business school holding AACSB International accreditation, a distinction held by only 6 percent of business programs worldwide. That standard signals rigorous curriculum design, qualified faculty and a program built to meet employer and licensing board expectations. Graduates leave with the credit hours, content preparation, and credential they need to move forward with CPA licensure.
What Does the 150-Hour Requirement Mean for Your Path to CPA Licensure?
The 150-hour CPA requirement has been a defining feature of the accounting profession for decades, and navigating it requires both a clear understanding of the rule and a deliberate choice about how to meet it. The landscape is shifting as new model pathways expand licensure options for candidates. However, requirements continue to vary by state, making early planning and careful verification essential for anyone pursuing CPA licensure. But the core principle remains: additional education beyond a bachelor’s degree is required in most states, and how candidates use that time shapes both their readiness for the exam and their standing in the profession.
For candidates who want to meet the 150-hour standard while also preparing thoroughly for the CPA exam, a master’s degree in professional accountancy remains the most efficient and professionally valuable approach. With BLS projecting about 124,200 annual job openings for accountants and auditors each year through 2034, CPA-licensed professionals are well-positioned to qualify for senior and high-impact roles in the field.
Learn how Pittsburg State University’s online Master of Professional Accountancy program can help you meet the 150-hour requirement and take the next step toward CPA licensure.
Frequently Asked Questions
The questions below address what CPA candidates most commonly need to clarify before committing to a path. State boards are adopting new NASBA model pathways at different rates, so candidates should verify current requirements with the board in their state.
Can I sit for the CPA exam before I have 150 credit hours?
Yes, most states allow candidates to sit for the Uniform CPA Examination before completing all 150 credit hours, but the license cannot be issued until the full credit and experience requirements are met. Candidates can begin exam sections while finishing a graduate degree, since many MPAcc programs run on a timeline that aligns with CPA exam preparation.
Does a master’s degree automatically satisfy the 150-hour requirement?
Not automatically. For many candidates, a Master of Professional Accountancy offers an efficient way to satisfy educational requirements while gaining advanced knowledge that supports CPA exam success and long-term career advancement. A 30-credit master’s added to a 120-credit bachelor’s typically hits exactly 150, but candidates with fewer undergraduate credits or non-standard credit systems should confirm their actual total with their state board.
Is the 150-hour requirement changing?
The requirements are evolving. NASBA and the AICPA approved new model pathways in 2025 that allow candidates with an accounting bachelor’s degree and two years of professional experience to pursue licensure without 150 credit hours. As of mid-2026, individual states are at different stages of adopting these alternatives, and the traditional 150-hour pathway remains the standard in most jurisdictions.
What accounting subjects should I prioritize in my remaining credits?
Most state boards require that a portion of the 150 hours come from specific accounting and business courses, not just general electives. The core content areas tested on the CPA exam include financial accounting and reporting, auditing, taxation and business regulation, which makes those subjects the highest priority for additional credit selection. Beyond the minimums, candidates who also study areas like forensic accounting, ethics and managerial accounting build a broader professional foundation that serves them well after licensure.
About Pittsburg State University’s Online Master of Professional Accountancy Program
Pittsburg State University’s online Master of Professional Accountancy program gives students the flexibility to complete a graduate degree on a schedule that works around their personal and professional commitments. The program is designed for working professionals who want to build their careers while pursuing the credentials that will define the next stage of their accounting practice.
Pittsburg State University is a public comprehensive university located in Pittsburg, Kansas, offering undergraduate, graduate and professional programs across a range of disciplines. The university’s business school holds AACSB International accreditation and draws on faculty who bring both academic expertise and professional accounting experience into the classroom.
