CPA exam and license
CPA requirements: the 120-hour and 150-hour routes, state by state
In the five states covered here, the classic route to a CPA license is 150 college semester hours and one year of experience. New York, Texas and Pennsylvania, and California from 2027, also accept 120 hours, usually a bachelor’s degree, with two years. Type your hours and experience to see which route you fit.
Independent site: not run by, or affiliated with, any body that sets these exams or charges these fees.
CPA licensure route: which one you fit
Example, not your result yet· change a figure to see yours
Route this example fits (120 hours, 2 years): type your own hours and years above
120-hour route
| 150-semester-hour pathway with one year of experience (course content rules of the 150E pathway from August 1, 2027) | short 30 hours |
| 120-semester-hour pathway with two years of experience | this example fits |
From August 1, 2027 the 150-hour route follows the course content of the 150E pathway; content rules apply on top of the hours.
For decades, almost every state required 150 semester hours of education for a CPA license, a fifth year of study beyond a bachelor’s degree. That is changing state by state, through a second route that accepts 120 hours, usually a bachelor’s degree, in exchange for a second year of experience. Of the five states this site follows, Texas opened its Pathway B on August 1, 2026, New York opens its 120-hour pathway on November 21, 2026, and California’s new rules take effect on January 1, 2027, when the 150-unit requirement is removed. Pennsylvania already licenses candidates with fewer than 150 credits who complete 3,200 hours of experience. Florida still requires 150 hours for the license; a 2026 bill that would have changed that died in the legislature on March 13, 2026. The tool reads these dates against the date you plan to apply.
Fees read and totals checked by Radif Partners · Editorial policy · Method and sources
Five states side by side
| State | To sit for the exam | For the license | Detail |
|---|---|---|---|
| California | a bachelor's degree with 24 semester units in accounting and 24 in business-related subjects | 150 units and 1 year until December 31, 2026; from January 1, 2027, a bachelor's degree with an accounting concentration, no total-unit count, and 2 years | California rules |
| Florida | 120 semester hours | 150 semester hours and 1 year | Florida rules |
| New York | see NYSED | 150 hours and 1 year; or, from November 21, 2026, 120 hours and 2 years | New York rules |
| Texas | see TSBPA | Pathway A: 150 hours and 12 months; Pathway B from August 1, 2026: 120 hours and 24 months | Texas rules |
| Pennsylvania | 120 credits, 24 in accounting | 150 credits and 1,600 hours over 12 months; or fewer than 150 and 3,200 hours over 24 months | Pennsylvania rules |
Each row summarizes the board’s own page or the statute, linked from the state’s page on this site. Hours are semester hours (credits); each state also sets how many must be in accounting and in business subjects, and what experience counts.
Why states are adding a 120-hour route
The 150-hour rule was meant to deepen the education of new CPAs. The case against it is the cost of a fifth year of study. The California Board of Accountancy’s March 2026 release describes the 150 total-unit requirement as one that “often necessitated a fifth year of school, viewed by many as a barrier to entry.” The trade-off adopted in most states is the same: drop the extra 30 hours and require a second year of experience.
Dates matter: when you apply decides the rule
A route is open from the date the law or the board sets, and some old routes close. New York’s 150-hour pathway under its current content rules runs until August 1, 2027; after that date, the 150-hour route follows the content of the “150E” pathway, according to NYSED. California’s current rules end on December 31, 2026. That is why the tool asks when you will apply for the license, not only what you have done.
Passing the four sections does not make you a CPA. The license comes from the state board once education, exam and experience are all met, and each board sets how long passed sections remain valid while you complete the rest.
Moving between states
A CPA licensed in one state who wants to practice in another deals with mobility and reciprocity rules, which vary and are not covered here. This page and its tool are for a first license.
From the route to the budget
The route you take changes the calendar more than the fees. Exam fees are the same on both routes, and the board fees shown on each state page do not depend on the number of credit hours. What differs is the cost of the extra education on the 150-hour route, which this site does not price, and the extra year of work before the license on the 120-hour route. A candidate weighing the two can price the coursework with their school and compare it with what a year’s delay in licensure means for them. The exam cost calculator then adds the part both routes share.