You’ve probably heard the number 150 tossed around like it’s some kind of holy grail. For decades, if you wanted to be a Certified Public Accountant, you needed 150 semester hours. That is basically five years of college.
It’s a lot. Honestly, it’s been a massive barrier for plenty of talented people who just couldn't justify the extra year of tuition. But things are changing fast. Right now, in 2026, the "how many accounting credits for CPA" question doesn't have a single, boring answer anymore.
The old guard is shifting.
The 150-Hour Rule is Dying (Sorta)
For a long time, the rule was simple: get a bachelor’s (120 credits), then find 30 more credits somewhere. Usually, that meant a Master’s in Accounting (MAcc) or just taking random pottery and history classes to hit the magic number.
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But as of early 2026, many states have realized they have a massive shortage of accountants. Firms are desperate. Because of that, we’re seeing a wave of "alternative pathways."
Take Texas, for example. Starting August 1, 2026, they are officially opening a 120-credit pathway. You can sit for the exam and get licensed with just a bachelor’s degree. The catch? You need two years of work experience instead of the traditional one year.
It’s a trade-off. Time in the classroom vs. time in the office.
How Many Accounting Credits for CPA Requirements Actually Matter?
Don't let the total credit count distract you from the specific "accounting" credits. You can’t just have 150 hours of general studies and call it a day.
Most states require a "concentration" in accounting. Usually, this means around 24 to 30 semester hours of upper-level accounting courses. If you are looking at Virginia or Ohio, they typically want 24 hours of accounting and another 24 hours of general business courses.
But wait. It gets more granular.
State boards don’t just want any accounting classes. They usually demand specific ones, like:
- Financial Accounting and Reporting (The meat and potatoes)
- Auditing and Attestation (The "is this guy lying?" classes)
- Taxation (Uncle Sam's share)
- Accounting Information Systems (The tech side)
If you miss one of these, you’re stuck. I’ve seen people with 160 credits get rejected because they lacked a specific 3-hour "Research and Analysis" course that their state board suddenly decided was mandatory.
The "Sitting" vs. "Licensing" Confusion
This is where people trip up. There is a huge difference between being allowed to take the exam and being allowed to call yourself a CPA.
In states like California or New York, you can often sit for the Uniform CPA Exam once you hit 120 credits. You’ve got your degree? Great. Go sweat in a Prometric testing center for 16 hours.
But once you pass? You still can't put those three letters on your business card until you hit the full licensing requirements. Usually, that means finishing the rest of those 150 hours or, in the newer 2026 pathways, proving you’ve put in your two years of "on-the-job" time under a licensed supervisor.
Why 2026 is the Year of the "Work-Study" Hybrid
If you're looking at the landscape today, the NASBA (National Association of State Boards of Accountancy) and the AICPA have finally blessed these new routes.
Minnesota, Ohio, and South Carolina have already jumped on the 120-credit + 2-years experience bandwagon. This is huge for equity. It means you can start earning a paycheck sooner. You aren't forced to take out another $30,000 in student loans for a fifth year of school just to satisfy a credit count that—let’s be real—doesn’t always make you a better auditor.
However, keep in mind that "interstate mobility" is still a bit of a mess. If you get licensed in a state that only requires 120 credits, and then you try to move to a state that strictly demands 150, you might run into some red tape.
Real Pitfalls to Avoid Right Now
- The "Duplicate" Trap: If you took "Intro to Financial Accounting" at a community college and then took it again at a university, most boards will only count it once. You just wasted three credits.
- The Accreditation Headache: Your credits must come from an "accredited" institution. If you took a random online certificate course that isn't from a board-recognized school, those credits are worth zero.
- The Ethics Course: Many states, including Maryland and Texas, require a specific, Board-approved ethics course. A general "Business Ethics" class often won't cut it.
What You Should Do Next
Check your specific state board's website immediately. Since rules are changing throughout 2026, the requirements you read about six months ago might be outdated.
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Calculate your current standing:
- Total credits earned.
- Total "Upper-Division" accounting credits (usually 300-level or higher).
- Specific required subjects (Audit, Tax, Systems).
If you are short on credits, look into "CLEP" exams or accredited community college courses if your state allows them. Some states are also launching "Professional Programs" where your firm-led training counts toward your credit total.
Stop thinking of the 150-hour rule as a brick wall. In 2026, it's more like a "choose your own adventure" map. You just need to make sure you're reading the right version of the map for your specific state.
Actionable Insight: Reach out to your state's Society of CPAs. They usually have a "Pipeline" or "Student" coordinator whose entire job is to tell you exactly which of your classes count toward the "how many accounting credits for CPA" total. Do this before you sign up for a Master's degree you might not actually need.