CPA Exam Requirements: Eligibility, 120 vs 150 Hours, and How to Apply
The CPA Exam is uniform. The requirements to qualify for it are not. Eligibility is controlled by the jurisdiction through which you apply.
The short answer
To qualify for the CPA Exam, you generally need to satisfy the education and other eligibility rules established by the jurisdiction through which you apply.
Education
Total credits, degree requirements, accounting coursework, and business coursework can all matter.
Jurisdiction
Rules vary. Do not copy another candidate's state requirements.
Licensure
Exam eligibility and CPA licensure eligibility are related but are not always identical.
120 hours vs 150 hours
Some jurisdictions let candidates sit for the Exam with roughly 120 semester hours plus required coursework. Others may require 150 hours or a different education structure.
Exam eligibility is not always licensure eligibility
There are really two separate questions: can you take the Exam, and can you become licensed? A jurisdiction may allow testing before every education requirement for the license is complete.
Total credits are only part of the rule
Even 150 total semester hours may not be enough by itself if you are missing required accounting or business coursework. Jurisdictions can separately require financial accounting, audit, tax, managerial or cost accounting, business law, finance, economics, information systems, ethics, or other specified courses.
Do you need an accounting degree?
Many jurisdictions require a bachelor's degree or equivalent, but not every jurisdiction defines eligibility as simply “must have an accounting degree.” Degree, accounting-credit, and business-credit rules can differ.
Do not choose a jurisdiction only because it looks easier
You may be able to apply in a jurisdiction where you do not physically live if you meet its rules. But the better question is where you actually intend to become licensed.
Choosing a testing jurisdiction only because it lets you sit sooner can create extra education, experience, or licensing work later.
Licensure pathways are changing
CPA education and experience pathways are evolving in several jurisdictions. A rule you heard from a professor, coworker, or old Reddit thread may no longer be current.
The Exam itself is still the same
Every candidate must pass FAR, AUD, REG, and one Discipline: BAR, ISC, or TCP.
Can you physically test in another state?
Generally, the Prometric location does not have to match the jurisdiction through which you applied. Your eligibility still comes from the jurisdiction through which you applied. Testing somewhere else does not bypass those rules.
The basic application process
1. Choose the jurisdiction
Start with where the license makes sense.
2. Review eligibility
Check current education and other requirements.
3. Submit records
Transcripts and any required evaluation documents.
4. Receive approval
Become eligible for the section application process.
5. Apply for a section
Pay the applicable fees and receive the NTS.
6. Schedule Prometric
Turn the NTS into a real appointment.
What documents might you need?
Depending on your situation: official transcripts, degree records, foreign education evaluations, name-change documentation, identification information, application forms, or testing-accommodation documentation.
Foreign education
Candidates educated outside the United States may need an approved international education evaluation. Do not assume a foreign degree automatically converts into the exact semester-hour requirements used by your jurisdiction.
When should you apply?
Apply when you are reasonably ready to begin the Exam process. Once an NTS is issued, it has an expiration period. Do not apply for FAR months before you have any plan to study FAR.
Build a realistic plan before applying for a section
Have a rough idea of when you will study, how many hours per week you can give the section, and when you expect to test.
How long does the application take?
There is no universal processing time. It can depend on the jurisdiction, first-time vs repeat status, transcript receipt, international evaluation, document completeness, and application volume. Build administrative buffer.
Once you are eligible, choose your Exam plan
Pick the Discipline based on existing knowledge, work experience, Core overlap, study style, and interest.
Then decide the section order.
Common eligibility mistakes
- Assuming every jurisdiction uses the same education rule.
- Thinking 150 total hours automatically means eligible.
- Confusing Exam requirements with license requirements.
- Applying through a random jurisdiction without planning for licensure.
- Using old information.
- Applying for a section long before you plan to study it.
- Waiting until you want to test to order transcripts.
CPA Exam requirements FAQ
How many credits do you need?
It depends on the jurisdiction.
Do you need 150 credits to take the Exam?
Not in every jurisdiction.
Do you need 150 credits to become a CPA?
Licensure rules vary and are changing in some jurisdictions.
Can you take the Exam before graduating?
Some jurisdictions have provisions for candidates close to degree completion. Check the current rules.
Can you test in another state?
Generally yes, but your eligibility is still governed by the jurisdiction through which you applied.
The takeaway
The CPA Exam is national. Eligibility is local.
Check total credits, degree requirements, accounting coursework, business coursework, and future licensing requirements for the jurisdiction that actually makes sense for you.
Keep going
Once eligibility is handled, start preparing to pass.
Use Summit CPA Review's original notes, MCQs, mnemonics, and targeted weak-area review across all six sections.