CPA (Certified Public Accountant)
The highest credential in the US accounting profession — required for signing audit reports, filing tax documents on behalf of clients, and many senior finance roles.
The CPA license is granted by state boards of accountancy and requires passing the Uniform CPA Examination (four sections), meeting education requirements (typically 150 credit hours), and completing supervised work experience. It's required for public accounting (audit and tax) roles at CPA firms and strongly preferred for controller, CFO, and senior finance roles at private and public companies.
Typical time to job-readiness: ~2 years.
Learning CPA (Certified Public Accountant)
Beginner
Confirm your state's education requirements (150 credit hours, specific accounting coursework). Register with your state board and NASBA before attempting any exam section.
Intermediate
Study and pass all four sections of the Uniform CPA Exam (AUD, BAR, FAR, REG) within the 30-month testing window. Most candidates use Becker, Wiley, or Roger review courses.
Advanced
Fulfill your state's experience requirement (typically 1-2 years under a licensed CPA) to receive licensure. Maintain with state-required CPE credits annually. The CPA opens the controller and CFO career track.
Key concepts
- Four exam sections: AUD (Auditing), BAR (Business Analysis), FAR (Financial Accounting), REG (Tax/Law)
- 150 credit hour requirement — one semester beyond a standard 4-year degree
- 30-month testing window — all four sections must be passed within this period
- CPE (Continuing Professional Education) — required annually to maintain licensure
- GAAP vs IFRS — US standards (GAAP) are the primary focus; international standards tested lightly
- Three E's for licensure: Education, Examination, and Experience (supervised work)
Common interview topics
- What sections of the CPA exam have you passed and how did you prepare
- Explain the difference between accrual and cash basis accounting
- What is the purpose of an audit and how does it differ from a review or compilation
- How do you stay current on changes to tax law or GAAP
- Walk me through how you'd perform a bank reconciliation