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120 vs 150 hours: new CPA licensure pathways by state

Most states are adding a route to a CPA licence that needs 120 credit hours plus more work experience, instead of 150 hours. Here's where each one stands.

Source: NASBA — New Licensure Pathways and NASBA — International administration. Checked 17 October 2026.

NASBA's list is current as of 1 October 2026. The dates are when each law takes effect; NASBA notes that board rules will further define the new requirements, so confirm with the board before relying on a pathway.

The three pathways

In 2025 NASBA and the AICPA updated the model law for CPA licensing. It now recognises three routes, and every one still requires passing the CPA Exam:

  • Graduate degree: a graduate degree in accounting + 1 year of professional experience.
  • Traditional 150-hour: a bachelor's in accounting + 30 more credits (150 in total) + 1 year of experience.
  • New 120-hour: a bachelor's in accounting (120 credits) + 2 years of experience.

States must pass their own laws to adopt the new route, and the details differ — some, like Alabama, moved the education and experience rules out of the law and into board rules. These are routes to a licence. They don't change the exam itself, and each board sets separately when you can sit for it.

At a glance

Law in effect
39
Law signed, takes effect later
6
Listed by NASBA — date not yet published
1
Not on NASBA's list
9

Out of 55 jurisdictions: 50 states, DC, Guam, Puerto Rico, the US Virgin Islands and the Northern Mariana Islands.

Every jurisdiction

New CPA licensure pathway status and international testing, by jurisdiction
JurisdictionNew pathway law (NASBA)Test in India?
AlabamaLaw effective 15 October 2026No
AlaskaLaw effective 1 January 2026Yes
ArizonaLaw takes effect 31 December 2026Yes
ArkansasLaw effective 5 March 2026Yes
CaliforniaLaw takes effect 1 January 2027Yes
ColoradoLaw takes effect 1 January 2027Yes
ConnecticutLaw effective 1 October 2025Yes
DelawareLaw effective 1 July 2026Yes
District of ColumbiaLaw effective 25 September 2026Yes
FloridaNot on NASBA's listYes
GeorgiaLaw effective 1 January 2026Yes
GuamNot on NASBA's listYes
HawaiiLaw effective 10 April 2025Yes
IdahoLaw effective 1 July 2026No
IllinoisLaw takes effect 1 January 2027Yes
IndianaLaw takes effect 1 January 2027Yes
IowaLaw effective 1 July 2026Yes
KansasLaw effective 23 April 2026Yes
KentuckyLaw effective 14 July 2026Yes
LouisianaLaw effective 1 August 2026Yes
MaineNot on NASBA's listYes
MarylandLaw effective 1 October 2026Yes
MassachusettsNot on NASBA's listYes
MichiganNot on NASBA's listYes
MinnesotaLaw effective 1 January 2026Yes
MississippiLaw effective 1 July 2026Yes
MissouriLaw effective 28 August 2026Yes
MontanaLaw effective 1 January 2026Yes
NebraskaLaw effective 17 July 2026Yes
NevadaLaw effective 27 February 2026Yes
New HampshireLaw effective 22 April 2026Yes
New JerseyLaw effective 11 February 2026Yes
New MexicoLaw effective 1 January 2026Yes
New YorkLaw takes effect 21 November 2026Yes
North CarolinaLaw effective 1 January 2026No
North DakotaNot on NASBA's listYes
Northern Mariana IslandsNot on NASBA's listYes
OhioLaw effective 1 January 2026Yes
OklahomaLaw effective 1 November 2026Yes
OregonLaw effective 1 January 2026Yes
PennsylvaniaLaw effective 1 July 2025Yes
Puerto RicoLaw effective 18 March 2026Yes
Rhode IslandNot on NASBA's listYes
South CarolinaLaw effective 30 June 2025Yes
South DakotaLaw effective 1 July 2026Yes
TennesseeLaw effective 1 January 2026Yes
TexasLaw effective 1 August 2026Yes
U.S. Virgin IslandsNot on NASBA's listNo
UtahLaw effective 1 July 2026Yes
VermontLaw effective 29 May 2026Yes
VirginiaLaw effective 1 January 2026Yes
WashingtonLaw effective 20 November 2025Yes
West VirginiaLaw effective 24 May 2026Yes
WisconsinLaw effective 4 April 2026Yes
WyomingListed by NASBA — date not yet publishedYes

If you're in India

  • You apply through a US state board, and you can then sit the exam at a Prometric centre in India — unless that board doesn't take part in international testing. According to NASBA, those are Alabama, Idaho, North Carolina, U.S. Virgin Islands.
  • Testing in India costs an extra $460 for each section you take there, on top of the normal exam fees (per NASBA). See the fee estimator.
  • Your Indian degrees need a credential evaluation by an evaluator your board accepts — NASBA's NIES is one. The board then decides whether you meet its education requirements.
  • The licence pathway matters after you pass. If you plan to work in the US, check the experience rules of the state you'd license in — and how your licence would be recognised in other states (see CPA Mobility).

More on choosing a state, evaluation and costs: CPA for Indian candidates and free official resources.