Evolving CPA Licensure Requirements FAQs
The business world has changed significantly, with new technology, regulations, and market complexities reshaping what CPAs need to know. The updated licensure model ensures that new CPAs gain skills in areas like data analytics and technology, while maintaining the rigor and trust of the CPA credential.
Yes. The CPA license protects the public, supports businesses and government, and ensures accountability. CPAs are held to strict ethical and technical standards, are subject to regulatory oversight, and must follow a high code of conduct throughout their careers.
No. The 150-hour requirement remains. Changes simply re-establish additional pathways to help candidates meet this requirement.
Yes. All candidates, no matter their pathway, must pass the Uniform CPA Exam — the profession’s most rigorous measure of competency.
Yes — in a positive way. Alongside evolving the licensure model, state societies are working to implement a mobility fix so CPAs can continue to practice across state lines without unnecessary barriers.
No. Out-of-state CPAs must consent to New England Board jurisdiction, which ensures accountability while aligning with national mobility standards.
Unlike many states that have part-time legislatures whose session can range only from 60 days to a few months, New England has a two-year full-time legislature. This structure often leads to longer timelines for bills to move forward, even those with strong support. While the process can feel slow, it allows for more thorough review and debate before a law is enacted.
No single change can. Licensure reform is one part of a broader strategy to strengthen the pipeline, attract diverse talent, and prepare for demographic shifts.
No. Updating licensure requires legislative action in 55 jurisdictions, each with unique processes. This is complex, but collaboration across states is helping manage risks.
Yes. Thousands of members and stakeholders provided input, and state societies have taken their responsibility seriously in shaping these changes.