CPA — US Certified Public Accountant
The premier US accounting licence for audit, tax and reporting.
Comparing options? Read ACCA vs CPA vs CMA vs CFA →Quick answer
- Best for
- The premier US accounting licence for audit, tax and reporting.
- Not ideal for
- If you mainly work in UK practice — ACCA or ACA fit better.
- Main roles
- Public accounting, audit, US tax, controllership and finance leadership.
- CPD
- Typically ~40 CPE hours a year (often 120 per 3-year cycle), including ethics — varies by state.
Last reviewed: June 2026
Who it's for
Those targeting US accounting, audit or tax roles, or US-connected work worldwide.
Structure
Post-2024 'CPA Evolution': three Core sections (AUD, FAR, REG) plus one Discipline you choose (BAR, ISC or TCP), with a degree (150 credit hours) and experience.
Time & cost
Usually 1.5–2 years of exams; requirements vary by US state board.
Careers
Public accounting, audit, US tax, controllership and finance leadership.
The skills you'll build
Many of these serve more than one path.
Best free resources for this path
Curated and vetted, with how to start.
Free prep for CFA, CPA and CMA — 36,000+ practice questions with solutions.
How to start: Free account at freefellow.org — no trial, no card.
Free practice questions and short trials for CPA, CMA, CIA and EA from the big review providers.
How to start: Open their 'free' / 'free trial' pages; download the practice questions.
Free CPE webinars on accounting, audit, tax and finance from the US/global bodies.
How to start: Search 'Free CPE webinars' on aicpa-cima.com and register.
Free, CPE-eligible webcasts on tax, audit, accounting and regulation from the Big 4.
How to start: Search '<firm> webcasts / Dbriefs' and register free per session.
Free, self-paced Excel and Power BI training — essential analyst skills for any finance path.
How to start: Free with a Microsoft account; the optional PL-300 exam is paid.
Continuing professional development (CPD)
Typically ~40 CPE hours a year (often 120 per 3-year cycle), including ethics — varies by state.
Get these hours for free →Become a US Tax Preparer
The free resources give you the theory; our course turns it into a paid, practical skill.
View the courseDisclaimer
Links to third-party resources are provided for convenience and learning only. Fileminder does not control third-party content, prices, certificates, CPD/CPE eligibility, availability or accuracy. Always check the provider's own page before relying on a course, certificate, CPD unit or learning outcome. Last reviewed: June 2026.