At a glance
What to know before choosing
- Becoming a CPA and renewing a CPA license involve separate requirements. Initial licensure addresses education, examination, experience, and any jurisdiction-specific ethics requirements. Continuing professional education supports an existing license.
Initial education and licensure
Begin with the board in the jurisdiction where you plan to become licensed. Check both examination eligibility and the requirements for receiving the license; they may differ. Review required coursework, recognized institutions, transcript evaluation, experience, and applicable ethics requirements.
New education and experience pathways are being adopted across the country. NASBA maintains a jurisdiction-by-jurisdiction pathways resource. Check the effective date of the rules that apply to your application rather than assuming one credit-hour requirement applies everywhere.
Continuing education after licensure
Once licensed, use your board's renewal rules to plan CPE. Check reporting periods, subject and ethics requirements, permitted delivery methods, and documentation. The Basics & Beyond state CPE guide links to jurisdiction resources for this renewal planning.
Choose the correct education program
Tax webinars and seminars are professional development programs. They do not replace a college degree, the CPA examination, or a board's initial licensing requirements. Review the program's published CPA CPE or IRS CE designation before registering.
Frequently asked questions
Questions about this guide
Are CPA licensing education and CPE the same?
No. Initial education helps qualify a candidate for examination or licensure. CPE is continuing professional education for a licensed practitioner.
Do all jurisdictions use the same initial education pathway?
No. Review the applicable board rules and effective dates. NASBA tracks new education and experience pathways by jurisdiction.
Can a tax webinar replace CPA examination requirements?
No. Continuing education programs do not replace the examination or other initial licensing requirements.
Current information