Applicants will still need to complete general accounting experience under the supervision of an actively licensed CPA. This experience can come from public accounting, private industry, government or volunteer work, and may include services involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills. Candidates can also incorporate specific attest experience necessary to earn a license with attest authority.

What is changing: The amount of experience required and the flexibility to combine it with higher education.

The New Baseline: 2 Years of Experience

This is the default path. With a bachelor’s degree and accounting concentration, you’ll need to complete two years of general accounting experience.

Who this works best for:

• Students who want to start their careers right after graduation

• Candidates who prefer to gain real-world experience instead of pursuing more education

• Those looking to avoid the extra cost and time of graduate coursework

Option 1: The Accounting-Focused Master’s + 1 Year of Experience

If you have a bachelor’s degree in any subject—including accounting—you can earn a master’s degree in accounting, taxation or tax law to substitute for one year of required experience. With this option, you’ll only need one year of supervised general accounting experience to qualify for licensure.

Who this works best for:

• Candidates who want to specialize in a specific area like tax or audit

• Students whose bachelor’s degree included some accounting/business courses but not enough to meet the full accounting concentration (a master’s can help fill those gaps)

• Those who value deeper academic training before entering the workforce full time

Option 2: The Accounting-Adjacent Master’s + 1 Year of Experience

If you already have a bachelor’s degree in accounting, you can pursue a master’s degree in a related field—such as business administration, data analytics, economics, finance or management—to substitute for one year of required experience. With this option, you’ll only need one year of supervised general accounting experience to qualify for licensure.

Who this works best for:

• Students who have their accounting foundation and want to specialize in applied areas that connect to emerging fields in the profession.

• Candidates who value advanced academic training before moving fully into the workforce.

Option 3: Accounting Certificate + 1.5 Years of Experience

Completing a recognized accounting certificate program can substitute for six months of the general accounting experience requirement. With this option, you’ll only need 1.5 years of supervised general accounting experience to qualify for licensure.

Note: You may substitute either six months of experience with a recognized certificate or one year with a qualifying master’s degree—but not both.

Who this works best for:

• Students whose bachelor's degree included some accounting or business courses, but not enough to meet the full accounting concentration—a certificate can help fill those gaps.

• Students who want to strengthen their accounting core or apply accounting concepts in a focused way, but don't want to commit the time or cost of a full master's degree.

• Career changers who came to accounting later and want a condensed, efficient way to gain the education needed for licensure.