Key Stats:
- 150 credit hours are required for CPA licensure in most states (30 more than a standard bachelor’s degree).
- Over half of accounting graduates take extra courses after college to meet CPA requirements (NASBA).
- Students who start CPA prep in college pass the exam significantly faster (Becker).

This guide shows how to maximize your college years to earn CPA credits, study efficiently, and even pass sections before graduation—saving you thousands in post-grad costs.
Step 1: Plan Your Degree for CPA Eligibility (Freshman Year)
Key Data:
- Only a small percentage of colleges offer 150-credit accounting programs (AICPA).
- Many states allow non-accounting majors to sit for the CPA exam if they meet credit requirements (NASBA).
Action Plan:
✅ Double Major/Minor in Accounting (Most efficient path)
✅ Take Extra Community College Courses (Summer/winter breaks)
✅ Use FEMA Credits (Accepted in some states like TX, FL)
✅ AP/IB/CLEP Exams (Save on credit costs)
Pro Tip:
Check your state’s CPA credit requirements (NASBA.org). Some states allow online courses from accredited schools.
Step 2: Take CPA-Aligned Courses (Sophomore/Junior Year)
Key Data:
- Students who match undergrad courses to CPA topics perform better on the exam (Wiley).
Must-Take College Classes for CPA Prep:
| CPA Exam Section | Relevant College Course |
|---|---|
| FAR (Financial Accounting) | Advanced Accounting, Governmental Accounting |
| AUD (Auditing) | Auditing, Internal Controls |
| REG (Taxation/Law) | Corporate Taxation, Business Law |
| BEC (Business Concepts) | Economics, Cost Accounting |
Pro Tip:
Ask professors if they teach using CPA exam formats (MCQs, TBS simulations).
Step 3: Start Studying Early (Junior/Senior Year)
Key Data:
- Most candidates fail at least one CPA section due to time management issues (AICPA).
- Students who study consistently during college pass faster post-grad (Gleim).
Efficient Study Plan:
📅 6-12 Months Before Graduation:
- Use free CPA materials (AICPA Blueprints, YouTube tutors).
- Take 1-2 CPA sections senior year (Best options: BEC or AUD).
📅 3-6 Months Before Graduation:
- Invest in a CPA review course (Becker/Wiley/Roger if employer-sponsored).
- Grind MCQs daily (Most of CPA exam is MCQs).
Pro Tip:
Apply for CPA exam eligibility early (some states allow approval before graduation).
Step 4: Pass 1-2 CPA Sections Before Graduation
Key Data:
- Many accounting students pass at least one CPA section before graduating (NASBA).
- Candidates who pass one section in college are more likely to finish quickly (Becker).
Best First Exam Choices:
🥉 Easiest: BEC – Less technical, more conceptual.
🥈 Most Useful for Interviews: FAR – Employers value this heavily.
🥇 Fastest to Study For: AUD (Can be done in weeks).
Pro Tip:
Schedule exams during summer/winter breaks for maximum focus.
Step 5: Secure a Job That Pays for CPA Prep
Key Data:
- Big 4 firms cover 100% of CPA costs for hires.
- Mid-size firms often reimburse thousands for passed sections (Robert Half).
How to Land a CPA-Sponsored Job:
✅ Apply for internships (Big 4 recruit early).
✅ Join Beta Alpha Psi (Accounting Honor Society) – Top firms recruit here.
✅ Network with alumni (LinkedIn messages can lead to referrals).
Pro Tip:
Negotiate CPA reimbursement in your job offer letter.
Bonus: Free & Cheap CPA Resources for Students
| Resource | Cost | Best For |
|---|---|---|
| AICPA Sample Tests | Free | Understanding exam format |
| Ninja CPA MCQ Bank | Affordable | Practice questions |
| Farhat Lectures (YouTube) | Free | Complex topic explanations |
| Anki Flashcards | Free | Memorizing rules |
| University Tutoring Centers | Free | One-on-one help |
Final Takeaways
🚀 Start early – Plan credits freshman year.
📚 Align classes with CPA topics – Save study hours.
💡 Pass 1-2 sections before graduation – Get ahead of peers.
💰 Get a firm to pay for your CPA – Many firms hire pre-graduation.
👉 Action Step:
- Run a degree audit – See how many credits you need.
- Bookmark NASBA.org – Check your state’s rules.
- Start free CPA prep today (AICPA practice tests).
