How to become an accountant

1. 1Earn a bachelor's degree in accounting

   Time: 4 yearsCost: $10,214/yr median public in-state tuitionSources 1, 4, 6

   Most accountants major in accounting, though some employers hire business or finance graduates who have taken enough accounting courses. Expect financial and managerial accounting, auditing, tax, accounting information systems, business law and economics. If you plan to become a CPA, check your state board's list of required accounting and business credits early, so your electives count. Pennsylvania, for example, asks for 24 credits in accounting and business subjects plus 12 more in accounting, auditing or tax.

2. 2Get an internship

   Time: One or two summers or a busy seasonSources 1

   Public accounting firms, corporations and government agencies hire accounting students as interns, often during the junior year or the winter tax and audit season. An internship shows you whether you prefer audit, tax or corporate work, and many full-time offers at public accounting firms come from intern classes. Campus recruiting for these roles often starts more than a year before graduation, so contact your career office early.

3. 3Start as a staff accountant or auditor

   Time: OngoingSources 1, 3

   Entry-level jobs include staff accountant, junior auditor, tax associate and cost accountant. You learn the monthly close, audit testing or tax preparation under senior staff. If you plan to become a CPA, check that the job meets your state board's experience rules, since the work must qualify to count. Some employers pay for CPA exam fees or review courses, so ask about that when comparing offers.

4. 4Choose a CPA pathway

   Time: 1 to 2 years beyond the degreeCost: Extra tuition for the 150-hour routeSources 3, 1

   The model law used by states now lists two main routes. The traditional route is 150 semester hours, usually a bachelor's plus a master's in accounting or extra courses, with 1 year of experience. The newer route is a 120-hour accounting degree plus 2 years of experience. Not every state has adopted the 120-hour route yet, and effective dates vary, so confirm with your state board of accountancy before planning extra schooling.

5. 5Pass the Uniform CPA Examination

   Time: Months of study per section, often while workingCost: About $1,074 in section fees plus a state application fee (Pennsylvania example)Sources 2, 4

   The exam has three four-hour Core sections, AUD, FAR and REG, and one four-hour Discipline section you choose: BAR, ISC or TCP. You need a score of at least 75 on each section, and you can take the sections one at a time. You apply through your state board or its exam service; in Pennsylvania, for example, you can sit with a bachelor's degree and the required accounting and business credits. Most candidates use a paid review course.

6. 6Complete experience and apply for your CPA license

   Time: 1 to 2 years of experience, depending on pathwayCost: State license feeSources 3, 7

   After the exam, you document your qualifying work experience and apply to your state board of accountancy, which sets any additional requirements. Once licensed, you must complete continuing professional education each year or renewal period. CPA mobility rules now look at your own education, exam and experience, which makes it easier to serve clients in other states. Use the CareerOneStop License Finder to reach your state board.

Programs, tuition and graduates’ earnings

U.S. Department of Education, College Scorecard (most recent cohorts, released 2026-10-15). Scorecard groups programs by 4-digit field, so a row can include related programs. Tuition is the median published undergraduate tuition and fees of the colleges offering the program (shown only for undergraduate credentials); debt is the median of programs’ median federal loan debt at completion; earnings are the national median for the field and credential four years after completion.

Requirements differ by state. Check your state’s rules in the CareerOneStop License Finder (U.S. Department of Labor) before you enroll.

Attention to detail

A transposed digit or a misclassified expense can throw off a reconciliation, a tax return or a client's reported earnings.

Spreadsheet and software skills

Most of the work runs through Excel, ERP systems and tax software, and analytics tools are now standard in audits.

Knowledge of standards and tax law

Accountants apply GAAP and tax rules that change every year, so they must keep current to avoid costly errors.

Professional skepticism

Auditors in particular must question explanations and look for evidence, because fraud and errors are rarely labeled.

Clear writing and explanation

Managers and clients act on your findings only if they understand what the numbers mean and what to do next.

O*NET 31.0 rates these skills as most important for the occupation: reading comprehension, active listening, writing, critical thinking, speaking.

Training cost

$42.0K–$52.2K

Before financial aid

Time

4 years (accountant); 6 years (CPA)

Typical path

Median pay

$83,680

All US jobs: $50,980

Payback once qualified

1.3–1.6 yrs

Pay above the all-jobs median vs. cost

Low: a 4-year bachelor's degree at College Scorecard's median public in-state tuition for accounting programs, $10,214 a year (4 x $10,214 = $40,856), plus four CPA exam sections at Pennsylvania's 2026 fee of $268.59 each ($1,074) and Pennsylvania's $96 exam application fee. High: 5 years at the same tuition for the 150-hour pathway ($51,070), plus the same $1,170 in exam fees. Exam and licensing fees differ by state. Not included: college fees, books, living costs, review courses and state license fees.

Rough guide only: ignores taxes, aid, interest and earnings given up during training. How we calculate it.

• Senior, manager, controller or partner

  Public accountants move from staff to senior to manager as they take on more responsibility, and top performers become partners or open their own firms; corporate accountants rise to controller, treasurer or chief financial officer.

• Financial analyst$102,740 median

  Accountants who enjoy forecasting and valuation move into financial planning and analysis or investment roles, sometimes after adding an MBA.

• Financial advisor$105,070 median

  CPAs with tax experience can move into personal financial planning, which can require additional licenses or certifications depending on the services offered.

• Business analyst$101,860 median

  Experience with systems, controls and process reviews prepares accountants for consulting and management analyst work.