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It contrasts the traditional 150-hour licensure standard with a 120-hour exam-sitting model, where candidates continue education and become eligible at 150 hours. The paper outlines the background and rationale for the 150-hour requirement, reviews the educational framework used by state boards, and examines implications using board survey responses and candidate/pass-rate statistics, focusing on public protection.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/education-and-licensure-requirements-for-certified-public-accountants-120150-discussion/199238/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/education-and-licensure-requirements-for-certified-public-accountants-120150-discussion/199238.png","ImageObject",300,407,{"name":92,"@type":93},"Ivy","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-06","2026-09-04",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",16,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the main focus of the paper regarding CPA candidates?","Question",{"text":113,"@type":114},"The paper addresses educational requirements for candidates to sit for the Uniform CPA examination and how those requirements affect eligibility for CPA licensure.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What is the 120/150 educational model?",{"text":118,"@type":114},"Under the model, candidates may sit for the exam after completing about 120 hours (or a bachelor’s degree) but must continue education to reach 150 hours for licensure.",{"name":120,"@type":111,"acceptedAnswer":121},"Why did the 150-hour requirement develop?",{"text":122,"@type":114},"The paper explains it emerged through multiple factors, including expansion of client services, growth of information technology in practice, increasing accounting pronouncements, and a preference for formal education over informal experience.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},199238,1788505315,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145,"preview_page_count":4},549758252649,"https://ap-avatar.wpscdn.com/avatar/8000253669c5317157?_k=1778319167496531819","DRAFT  \nEducation and Licensure Requirements for Certified Public Accountants: A Discussion Regarding Degreed Candidates Sitting for the Uniform CPA Examination with a Minimum of 120 Credit Hours (120-Hour Candidate) and Becoming Eligible for Licensure with a Minimum of 150  \nCredit Hours (150-Hour Candidate)  \n(120/150 Discussion)  \nIssued by the  \nNational Association of State Boards of Accountancy  \nNovember 2008  \nContents  \nForeword  \nI. Introduction  \nII. History of the 150-Hour Requirement  \nIII. Accounting Education Requirements and the Uniform Accountancy Act  \nIV. The 120 Hour to Sit/150 Hour to License Educational Model  \nV. Statistical Implications  \nVI. Summary  \nAppendix A – Pass Rates for BEC  \nAppendix B – Pass Rates for REG Section  \nAppendix C – Pass Rates for FAR Section  \nAppendix D – Pass Rates for AUD Section  \nAppendix E – Statistics by Education Level  \nAppendix F – State statistics with before 150 and after 150-hour Requirement Implemented  \nForeword  \nThis paper considers the issues surrounding the educational requirements for candidates to sit for the Uniform CPA examination. Forty-eight boards of accountancy require candidates to earn 150 hours of education for licensure (five of which permit a path for licensure with less than 150 hours under certain circumstances) . Typically, boards have required candidates to complete their educational requirement prior to sitting for the examination. In the past few years, some boards have revised their educational requirement model to allow candidates to sit at less than 150 hours of education, i.e., 120 hours or a bachelor’s degree, with the condition that they continue their educational requirement and become licensed when they have received 150 hours. Other boards are considering this 120/ 150 model. Therefore, after years of debating the need for requiring 150-hours; a new debate has begun. Should candidates be permitted to sit for the exam with a minimum of 120 hours? What are the benefits; what are the negatives as relates to the public interest? NASBA’s purpose for delving into this is to provide boards of accountancy with a comprehensive look at the issue. Boards of accountancy are stewards of the public interest, and many times a debate can be distilled to that of public protection. Providing an empirical measurement of the effects of an educational requirement vis à vis the public protection is a continuing challenge. What is practicable is to take this issue and research it from many angles to provide a solid understanding of its implications. Hence, the word“discussion” in the title.  \nFor many reasons, NASBA has supported the 150-hour requirement for licensure. Our support of that requirement is not in question. However, we must seek to know, based on available evidentiary documentation, if testing for the CPA exam at less than 150 hours harms the public or, more positively, is beneficial to the public. Our purpose, as always, is to enhance the effectiveness of state boards of accountancy. We hope that this paper provides insights which achieve that purpose.  \nDavid A. Costello, CPA, President & CEO, NASBA  \nI . Introduction  \nAdoption of the 150-hour requirement was not done in haste. The quest for the 150-hour education requirement goes back to the time when NASBA was called the Association of CPA Examiners and the American Institute of Accountants (AIA) was still not a part of the AICPA. The requirement was brought about by many factors, including: the expansion of client services, the growing application of information technology (electronic data processing), the increase in accounting pronouncements, the recognition of the value of formal education over informal experience, and the desire for the recognition of accounting as a profession at least as demanding as law, engineering and architecture.  \nConcurrently, as a result of considerable changes in the complexity of the profession through the years, the examination requirement evolved from ","cbCaieXzvAY3dWGb","https://ap.wps.com/l/cbCaieXzvAY3dWGb","pdf",780602,47,"English","# Contents\n## Foreword\n## I. Introduction\n## II. History of the 150-Hour Requirement\n## III. Accounting Education Requirements and the Uniform Accountancy Act\n## IV. The 120 Hour to Sit/150 Hour to License Educational Model\n## V. Statistical Implications\n## VI. Summary\n## Appendix A – Pass Rates for BEC\n## Appendix B – Pass Rates for REG Section\n## Appendix C – Pass Rates for FAR Section\n## Appendix D – Pass Rates for AUD Section\n## Appendix E – Statistics by Education Level\n## Appendix F – State statistics with before 150 and after 150-hour Requirement Implemented","[{\"question\":\"What is the main focus of the paper regarding CPA candidates?\",\"answer\":\"The paper addresses educational requirements for candidates to sit for the Uniform CPA examination and how those requirements affect eligibility for CPA licensure.\"},{\"question\":\"What is the 120/150 educational model?\",\"answer\":\"Under the model, candidates may sit for the exam after completing about 120 hours (or a bachelor’s degree) but must continue education to reach 150 hours for licensure.\"},{\"question\":\"Why did the 150-hour requirement develop?\",\"answer\":\"The paper explains it emerged through multiple factors, including expansion of client services, growth of information technology in practice, increasing accounting pronouncements, and a preference for formal education over informal experience.\"}]","Education and Licensure Requirements for Certified Public Accountants - 120/150 Discussion | PDF",118]