Complete Guide to CPA Course Details & Requirements in 2025 | US CPA Explained

The journey to becoming a Certified Public Accountant (CPA) is challenging, rewarding, and highly respected across the globe. In 2025, the CPA credential remains one of the most sought-after qualifications in accounting and finance. Whether you're a recent graduate or an experienced professional looking to advance your career, understanding the CPA course details and the requirements of the US CPA course is essential for success. This guide will break down everything you need to know, from eligibility to certification, to help you navigate the path to becoming a CPA.

What is the CPA Credential?

The CPA (Certified Public Accountant) credential is issued by state boards in the United States, and it qualifies professionals to offer accounting services to the public. CPAs are trusted to handle high-level tasks such as auditing, tax preparation, and financial reporting. Holding the CPA credential opens doors to a wide range of opportunities in public accounting, corporate finance, governmental agencies, and more.

The US CPA course is renowned for its rigorous requirements and its ability to prepare professionals for the evolving demands of the accounting industry.

Who Should Pursue the CPA Course?

While the CPA course is ideal for individuals with an academic background in accounting or finance, it is open to anyone interested in pursuing a career in the accounting profession. Here’s who might benefit most from earning the CPA credential:

• Accounting and Finance Graduates: Those who have completed their bachelor’s degree in accounting or finance and want to specialize further.
  
  

• International Accounting Professionals: Those with accounting credentials from other countries who wish to practice in the U.S. or work with international firms.
  
  

• Current Accounting Professionals: Experienced accountants who want to enhance their qualifications and career prospects.
  
  

• Business Students: Graduates from non-accounting fields who want to shift to finance or accounting careers.
  
  

Key CPA Course Details: What You Need to Know

The CPA course details encompass everything from eligibility to exam structure. Here’s a breakdown of what prospective candidates can expect:

1. Eligibility Requirements

To be eligible for the US CPA course, you must meet the following general criteria, though specific requirements may vary by state:

• Education: A bachelor’s degree (or its equivalent) is typically required. Candidates must have completed a minimum of 120 to 150 credit hours in coursework relevant to accounting and business.
  
  

• Coursework Requirements: Specific accounting and business courses, including topics like financial accounting, auditing, and business law, are mandatory.
  
  

• Work Experience: While not always required to sit for the exam, most states require one to two years of supervised work experience in accounting or auditing before you can officially earn your CPA license.
  
  

• Age Requirement: In most states, candidates must be at least 18 years old.
  
  

International candidates may need to have their academic credentials evaluated to ensure they meet U.S. standards.

2. Exam Structure and Content

The CPA exam is the gateway to earning the CPA credential, and it is designed to test both knowledge and practical skills. Here’s a breakdown of what the US CPA course exam involves:

The exam consists of four parts:

• AUD (Auditing and Attestation): This section tests candidates on auditing procedures, professional ethics, internal controls, and the responsibilities of CPAs in audits.
  
  

• FAR (Financial Accounting and Reporting): Candidates must demonstrate knowledge of financial statements, GAAP (Generally Accepted Accounting Principles), and concepts related to governmental and nonprofit accounting.
  
  

• REG (Regulation): This section focuses on federal taxation, business law, ethics, and regulations that govern accounting practices in the U.S.
  
  

• BEC (Business Environment and Concepts): This section covers corporate governance, economic concepts, financial management, and information systems. It is unique in that it includes written communication tasks to assess a candidate’s ability to communicate complex ideas clearly.
  
  

The CPA exam is comprehensive, requiring candidates to pass all four sections within a rolling 18-month period. Candidates must achieve a minimum score of 75 out of 99 on each section to pass.

3. Exam Format and Timing

Each section of the CPA exam lasts four hours. The exam is conducted in a computer-based format, and includes the following components:

• Multiple-Choice Questions (MCQs): These test your foundational knowledge and problem-solving skills.
  
  

• Task-Based Simulations (TBS): These scenarios evaluate your ability to apply accounting knowledge to real-world situations.
  
  

• Written Communication Tasks (for BEC only): These assess your writing skills and ability to communicate complex financial concepts effectively.
  
  

Candidates can schedule their exams at Prometric testing centers worldwide or take them online, depending on their location.

Steps to Becoming a CPA in 2025

Becoming a CPA requires following a clear and structured path. Here’s a step-by-step overview:

Step 1: Determine Your Eligibility

Research the specific requirements for the state where you plan to take the CPA exam. Eligibility requirements may vary, and you must ensure that you meet the necessary educational qualifications and work experience.

Step 2: Apply for the CPA Exam

Once you’re eligible, submit an application to the appropriate state board. After approval, you will receive a Notice to Schedule (NTS) that allows you to book your exam.

Step 3: Prepare for the Exam

Given the challenging nature of the exam, preparation is key. Develop a study plan that allows you to review all the sections thoroughly. Consider using study guides, practice exams, and other resources that are specifically aligned with the US CPA course exam structure.

Step 4: Take the Exam

After your preparation, schedule and take the exam. You will have up to 18 months to complete all four sections of the exam once you pass your first section.

Step 5: Gain the Required Work Experience

After passing the exam, most states require you to complete one to two years of supervised work experience in an accounting role before you can obtain your license.

Step 6: Apply for Licensure

Once you’ve passed all exam sections and fulfilled your work experience requirements, apply for your CPA license. In some states, you may also need to complete an ethics exam.

Global Impact of the CPA Credential

Though the US CPA course is based in the U.S., the CPA credential is widely recognized and respected across the globe. Many international companies prefer to hire CPAs, and the certification opens doors to global career opportunities. CPAs can practice in countries like Canada, Australia, India, and many parts of the Middle East, thanks to international agreements recognizing the credential.

Why Become a CPA?

Earning the CPA credential is a smart career move. Benefits include:

• Higher Earning Potential: CPAs often earn higher salaries than non-certified accountants.
  
  

• Job Security: The demand for CPAs remains strong in various sectors.
  
  

• Career Advancement: The CPA credential is often a prerequisite for senior-level accounting positions, including CFOs and partners at accounting firms.
  
  

• Global Opportunities: CPAs have the flexibility to work internationally due to the credential’s global recognition.
  
  

Conclusion

Becoming a CPA is a rigorous but rewarding process that opens up numerous career opportunities in accounting and finance. Whether you're just starting your journey or looking to gain more insights into the CPA course details, this guide has provided a comprehensive overview of the key steps, exam requirements, and career prospects. With dedication and preparation, the US CPA course can be your ticket to a successful career in accounting.