[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-199307-en":3,"doc-seo-199307-105":30,"detail-sidebar-cat-0-en-105":82},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":11,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":14,"update_tm":28,"read_time":29},199307,687207017582,"Ethan Miller","https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d",4,"Exam","Making a Career Change - Becoming a CPA - Later in Life","Making a career change into the CPA profession outlines how CPA eligibility has evolved and what non-traditional or later-career candidates should expect. It explains shifting education requirements, including the common 150-semester-hour rule, and notes exceptions such as nonreporting or inactive licensure. It also covers key pathways to satisfy experience rules, how to document qualifying public accounting work, and how exam eligibility may depend on citizenship, social security number status, and age requirements.","Making a Career Change: Becoming a CPA  \nBy Anita Pacelli, CPA  \nThere were some states that had minimal requirements for becoming a CPA. New Hampshire CPA candidates had only to complete an associate degree and an additional 12 hours of accounting to sit for the exam.  \nIt is not that way anymore. Over the past five years in order to punch your CPA ticket all but two states have the requirement of at least 150 semester hours in order to sit for the Uniform CPA exam. A mere two states continue to offer two tiers of CPA licensure. Massachusetts offers a nonreporting license, and Guam provides what is termed an inactive license.  \nThere are still a few loopholes available in some states that a student or returning student can take advantage of in order to accelerate the process for non-traditional applicants.  \n• Education: Again, most states now require a minimum of a bachelor’s degree (but it does not need to be in accounting), 150 semester hours of total college credit, and minimum semester hours of accounting and general business subjects.  \n• Exam: The Uniform CPA exam is a four-part beast of a test that all CPAs must pass. Fortunately, it is now offered more or less year-round at any Prometric testing center, and you don’t have to take them in order or in one sitting.  \n• Experience: All states require either 1 or 2 years of full time “public accounting”experience. In most states, the preparation of tax returns and representation oftaxpayers in matters before the IRS is qualifying experience. However, most states require that this work be conducted under a licensed CPA within a few years prior to your application for a CPA license—but not all states.  \nExperience  \nWhether you are an EA or an unenrolled preparer, chances are you already have the experience requirement met if you are a mid or late career tax pro. The trick is to document that experience and obtain your CPA license in a state that does not require a supervisor to be a CPA or does not require a direct supervisor to sign off on your experience.  \nThe states of Arkansas, Indiana, Michigan, Montana, and Washington allow any CPA to verify your qualifying work experience even if you never worked for them. Literally any CPA that been licensed at least 5 years can review your life’s work, interview you, and sign off. This is another reason why everyone should get out and network!  \nThe states of Illinois, Ohio, Virginia, and Wisconsin allow non-CPAs to verify your work experience, but they had to have been your supervisor. This should be easy to arrange if you co-own your practice with another practitioner, or only recently went into private practice for yourself. You also do not have to be a resident of the state you obtain your CPA license in.  \nEducation  \nBased on my research for this project, not a single state or territory requires you to have an accounting degree to sit for the CPA exam. They only require that you have the requisite bachelor’s degree. Most of the EAs and late-career unenrolled preparers do have degrees. In fact many EAshave accounting degrees plus a Master’s in Taxation. But ifyou do not it is possible to complete a bachelor’s in six months with a minimal amount of investment online or in person.  \nEach state is different, as to what they require to sit for the exam. Alaska has the lowest requirement: Only 15 semester hours of actual accounting courses are required, on top of the bachelor’s degree. However, Alaska also requires 2 full years of experience under direct supervision of a licensed CPA.  \nSo, check on the educational requirements for the state you will get licensed in first. You will need to meet that state’s educational requirement to sit for the CPA exam.  \nThese days, we also have tons of online course opportunities. From MOOCs operated by the likes of MIT and Stanford, to classic “career colleges” and community colleges that have moved online, options are plentiful. Two organizations, ACE and NCCRS, evaluate these types of prog","cbCaivitSGse4nGB","https://ap.wps.com/l/cbCaivitSGse4nGB","pdf",108096,2,1,"English","en",105,"# Education\n## Semester-hour and degree expectations\n## Online course options and transfer-credit evaluation\n# Exam Requirements\n## Citizenship eligibility\n## Social security number considerations\n## Age requirement\n# Experience Requirements\n## Public accounting experience timelines\n## Supervisor or verifier rules by state","[{\"question\":\"What other eligibility basics affect CPA exam eligibility?\",\"answer\":\"Most states require a social security number and all states/jurisdictions require candidates to be at least 18 years old; some states also allow candidates to test without a social security number.\"}]","Making a Career Change - Becoming a CPA - Later in Life | PDF",1788505594,10,{"code":4,"msg":31,"data":32},"ok",{"site_id":24,"language":23,"slug":33,"title":13,"keywords":34,"description":14,"schema_data":35,"social_meta":77,"head_meta":79,"extra_data":81,"updated_unix":28},"making-a-career-change-becoming-a-cpa-later-in-life","",{"@graph":36,"@context":76},[37,52,67],{"@type":38,"itemListElement":39},"BreadcrumbList",[40,44,47,50],{"item":41,"name":42,"@type":43,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":45,"name":46,"@type":43,"position":20},"https://docshare.wps.com/document/","Document",{"item":48,"name":12,"@type":43,"position":49},"https://docshare.wps.com/document/exam/",3,{"item":51,"name":13,"@type":43,"position":11},"https://docshare.wps.com/document/making-a-career-change-becoming-a-cpa-later-in-life/199307/",{"url":51,"name":13,"@type":53,"author":54,"headline":13,"publisher":56,"fileFormat":59,"inLanguage":23,"description":14,"dateModified":60,"datePublished":61,"encodingFormat":59,"isAccessibleForFree":62,"interactionStatistic":63},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":41,"name":57,"@type":58},"DocShare","Organization","application/pdf","2026-09-06","2026-09-04",true,{"@type":64,"interactionType":65,"userInteractionCount":20},"InteractionCounter",{"@type":66},"ViewAction",{"@type":68,"mainEntity":69},"FAQPage",[70],{"name":71,"@type":72,"acceptedAnswer":73},"What other eligibility basics affect CPA exam eligibility?","Question",{"text":74,"@type":75},"Most states require a social security number and all states/jurisdictions require candidates to be at least 18 years old; some states also allow candidates to test without a social security number.","Answer","https://schema.org",{"og:url":51,"og:type":78,"og:title":13,"og:site_name":57,"og:description":14},"article",{"robots":80,"canonical":51},"index,follow",{"doc_id":7,"site_id":24},{"code":4,"msg":5,"data":83},[84,88,92,95,100,105,110,115,120,123,126],{"id":21,"doc_module":4,"doc_module_name":46,"category_name":85,"show_sort_weight":86,"slug":87},"Story & Novel",90,"story-novel",{"id":20,"doc_module":4,"doc_module_name":46,"category_name":89,"show_sort_weight":90,"slug":91},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":46,"category_name":12,"show_sort_weight":93,"slug":94},70,"exam",{"id":96,"doc_module":4,"doc_module_name":46,"category_name":97,"show_sort_weight":98,"slug":99},5,"Comic",60,"comic",{"id":101,"doc_module":4,"doc_module_name":46,"category_name":102,"show_sort_weight":103,"slug":104},6,"Technology",50,"technology",{"id":106,"doc_module":4,"doc_module_name":46,"category_name":107,"show_sort_weight":108,"slug":109},7,"Healthcare",40,"healthcare",{"id":111,"doc_module":4,"doc_module_name":46,"category_name":112,"show_sort_weight":113,"slug":114},8,"Research & Report",30,"research-report",{"id":116,"doc_module":4,"doc_module_name":46,"category_name":117,"show_sort_weight":118,"slug":119},9,"Religion & Spirituality",20,"religion-spirituality",{"id":118,"doc_module":4,"doc_module_name":46,"category_name":121,"show_sort_weight":118,"slug":122},"World Cup","world-cup",{"id":29,"doc_module":4,"doc_module_name":46,"category_name":124,"show_sort_weight":29,"slug":125},"Lifestyle","lifestyle",{"id":127,"doc_module":4,"doc_module_name":46,"category_name":128,"show_sort_weight":96,"slug":129},19,"General","general"]