The CPA 150-Hour Rule: How International Accounting Students Meet It in the US
By Muntasir • Published Sep 18, 2026 • Updated Sep 18, 2026
Most US states require 150 semester hours of college credit, about 30 more than a typical bachelor's degree, before they issue a CPA license. International accounting students usually close the gap with extra coursework, a master's degree, or, in a growing number of states, two years of supervised work experience instead.
🎓 A standard bachelor's degree runs about 120 semester hours. You can sit the CPA exam in most states at 120 hours, but need 150 to get licensed.
💵 Foreign credential evaluation through NASBA International Evaluation Services costs $250 and converts your foreign degree into US semester-hour equivalents.
As of 2026, a fast-growing number of states, more than 30, have enacted or signed legislation letting you substitute two years of qualifying work experience for the extra 30 hours, though not all are yet in effect. Confirm your target state's current status directly with its board.
Common routes to 150 hours: a fifth undergraduate year, a master's in accounting or taxation, or a combined 5-year BS/MAcc program.
Rules differ by state. Your state board of accountancy, not your school, has the final say on what counts.
Why 150 hours instead of 120
A standard four-year US bachelor's degree runs about 120 semester hours. Most state boards of accountancy require 150 semester hours, about a fifth year of full-time study, before they issue a CPA license, even though many of those same states let you sit the CPA exam itself at 120 hours. This gap between eligible to test and eligible to be licensed catches many candidates off guard, international students included.
The extra 30 hours don't have to come from a second bachelor's degree. Boards accept any accredited coursework, so students commonly add a master's degree, graduate certificate, or extra undergraduate credits to reach 150.
Why a foreign bachelor's often falls short
Many countries outside the US award bachelor's degrees after three years of study rather than four, common across the UK, India, and much of Europe. A three-year foreign degree translates to fewer semester-hour equivalents than a US four-year degree, so international accounting students often start further from 150 hours than their US-degree peers, sometimes needing more than one extra year of coursework to close the gap.
Because state boards can't read a foreign transcript directly, most require a credential evaluation before they confirm your eligibility. NASBA International Evaluation Services is the evaluator many boards accept. A standard CPA exam eligibility report costs $250 and converts your foreign institution, dates of study, and credential into a US semester-hour equivalent the board can use (NASBA ). Some states also accept reports from NACES member evaluators. Confirm which evaluator your target state requires before you pay for a report.
Routes to 150 hours
A fifth year of undergraduate coursework, taken as extra semesters or a double major.
A master's in accounting or taxation, which most programs design specifically to clear 150 hours alongside advanced accounting coursework.
A combined BS/MAcc program that many US universities structure as five years, delivering both a bachelor's and a master's by the time you hit 150 hours.
An MBA with an accounting concentration, if it includes enough accounting-specific credit hours. Check your state board's subject-matter rules before choosing this route, since some boards require a minimum number of accounting or business credits within the 150, not just any 150 hours.
The newer alternative: work experience instead of coursework
The accounting profession's standard-setters, NASBA and the AICPA, approved a model alternative pathway in 2025: a bachelor's degree at 120 hours plus at least two years of supervised, qualifying accounting work experience, instead of the extra 30 hours of coursework. As of mid-2026, more than 30 states have enacted or signed legislation adopting some version of this pathway, though not all are yet in effect, and Alaska has gone furthest, dropping the 150-hour requirement entirely for candidates with a bachelor's degree plus qualifying experience (state-by-state tracking ).
This matters for international students on a tight OPT timeline. If your target state has adopted the experience pathway, you could get licensed faster after a standard four-year bachelor's than through an extra year of coursework, provided your OPT or other work authorization lets you accumulate the required supervised hours in that state. States that have not adopted the alternative still require you to complete 150 hours of education before they license you, no matter how much you work.
Check your target state before you plan coursework
CPA licensure runs state by state, not federally. The state where you plan to work, not the state where you study, is usually the one whose rules matter most for your CPA path. Confirm current hour and experience requirements directly with that state's board of accountancy, since exact rules and effective dates for the new experience pathway differ by state and continue to change through 2026.