2026 CPA Licensure Changes: New Pathways to Certification
AICPA and NASBA have approved groundbreaking changes to CPA licensure requirements. Learn about the new bachelor's degree pathway and what it means for your CPA journey.
CPA Eligible Team
CPA Eligibility Experts
The CPA profession is evolving. In May 2025, the American Institute of CPAs (AICPA) and National Association of State Boards of Accountancy (NASBA) approved significant changes to CPA licensure requirements that will take effect in 2026. These changes create new pathways to certification while maintaining public protection standards.
What's Changing in 2026?
The most significant change is the addition of a new pathway to CPA licensure that requires only a bachelor's degree with an accounting concentration, plus two years of professional experience and passage of the CPA Exam. This represents a major shift from the traditional 150-credit hour requirement.
Key Changes Summary:
- New Bachelor's Pathway: Bachelor's degree + 2 years experience + CPA Exam
- Enhanced Mobility: Individual-based practice privilege across state lines
- Safe Harbor Protection: Existing CPAs maintain their practice privileges
The Three CPA Licensure Pathways
Starting in 2026, candidates will have three distinct pathways to CPA licensure:
NEW: Bachelor's Degree Pathway
- • Bachelor's degree with accounting concentration
- • Two (2) years of professional experience
- • Passage of the Uniform CPA Examination
Best for: Recent graduates who want to start working immediately
Traditional 150-Credit Pathway
- • Bachelor's degree with accounting concentration
- • Additional 30 credit hours (150 total)
- • One (1) year of professional experience
- • Passage of the Uniform CPA Examination
Best for: Students who prefer additional education before working
Master's Degree Pathway
- • Post-baccalaureate degree with accounting concentration
- • One (1) year of professional experience
- • Passage of the Uniform CPA Examination
Best for: Students pursuing advanced degrees
Impact on International Students
These changes are particularly significant for international students seeking CPA certification. The new bachelor's degree pathway may provide more flexibility for students whose international degrees don't easily translate to the 150-credit requirement.
What This Means for You:
- • More pathway options to choose from based on your situation
- • Potential for faster entry into the profession
- • Greater emphasis on practical experience
- • Enhanced mobility between states once licensed
State Implementation Timeline
While AICPA and NASBA have approved these changes, individual states must formally enact legislation and adopt rules before candidates can pursue the new pathway. As of the announcement, 14 states have already done so, with more expected to follow.
The updated Uniform Accountancy Act (UAA) will be released in summer 2025, providing state legislatures with a model framework for implementation.
Planning Your CPA Journey
With these changes on the horizon, it's important to plan your CPA journey strategically. Consider your current education level, career goals, and timeline preferences when choosing your pathway.
Action Steps:
- Evaluate your current educational background
- Research which states have implemented the new pathways
- Consider your preferred timeline to licensure
- Assess your access to professional experience opportunities
- Choose the pathway that best fits your situation
Official Source
For the complete details and official announcement, you can read the full press release from AICPA and NASBA:
AICPA and NASBA Approve Model Legislation for New CPA Licensure Path
Official announcement from AICPA-CIMA