150-Hour Pathways
How to Finish Your CPA Credits Without a Master's Degree
Post-baccalaureate, extension and career-completion programs that close a credit gap for CPA eligibility, without committing to a full graduate degree.
Complete Your CPA Credit Requirements
These programs efficiently fulfill state education requirements without a full master's degree. While many states now offer 120-credit pathways, these programs ensure you meet requirements everywhere. Budget-friendly CPA review courses pair well with these economical education paths.
Common Questions
150-Hour Pathways FAQ
No. A large and growing number of jurisdictions have enacted or are implementing alternatives to the traditional 150-credit-hour requirement, usually a bachelor's degree plus an extra year of experience. Many states still require 150 hours for full licensure, so these programs remain relevant. Our 120-credit pathway tracker carries the current state-by-state position with the date it was last checked.
Post-baccalaureate, extension and career-completion programs are typically the most affordable routes, and the cheapest option listed here is $6,600 in total tuition. These programs focus on filling a credit gap rather than awarding a full graduate degree, which is why they cost a fraction of a MAcc. Community college coursework can be cheaper still, but confirm your state board accepts it before enrolling.
Usually not. Most jurisdictions set a minimum number of hours in accounting subjects and a separate minimum in general business, and it is common to meet the overall credit total while falling short in one of those categories. That gap is normally closed with individual courses rather than a second degree. Check the exact breakdown your jurisdiction requires on our CPA requirements by state pages first, because the split differs and taking the wrong courses is an expensive mistake.
Often yes, and this is one of the most common reasons candidates use them. A degree earned outside the United States is converted into US semester hours by an evaluation agency, and it frequently clears the total while missing the accounting or business subject minimums. Get the evaluation done first so you know precisely which hours you are missing, then take only those courses. See our guide to foreign degree evaluation.
It depends on your state. Some states accept any accredited graduate coursework, while others require a specific number of accounting and business credits. Always verify your state board requirements before enrolling in a program solely to meet the 150-hour threshold.
If your primary goal is CPA licensure at the lowest cost, a 150-hour pathway program is more efficient. If you want a graduate credential for career advancement beyond the CPA, a full MAcc or MST may provide better long-term value despite the higher cost. Either way, once you meet the education requirement, choosing the right CPA review course is the next step.