2027 Online Accounting Degrees That Meet the 150-Hour CPA Education Requirement
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Choosing an online accounting program is not enough if your real goal is CPA licensure: you must also reach 150 qualifying semester hours and meet your state board's course rules. The U.S. Bureau of Labor Statistics reports a $81,726 median annual wage for accountants and auditors, making the extra education a consequential investment.
This guide helps prospective CPAs compare bachelor's, master's, and credit-completion routes, verify eligibility before enrolling, control costs, and choose a format that fits work and family responsibilities.
Key Things You Should Know
- All U.S. CPA jurisdictions require 150 semester hours for licensure, but the number and type of accounting and business credits required - and when they must be completed - vary by state board.
- A 120-credit bachelor's degree plus a 30-credit Master of Accountancy is the most direct route, but post-baccalaureate accounting or business courses can also close a credit gap when accepted by the state board.
- For accountants and auditors, the U.S. Bureau of Labor Statistics reports a 2024 median annual wage of $81,726 and projects 5% employment growth from 2024 to 2034, licensure can expand access to audit, assurance, and advancement roles.
How do online accounting degrees satisfy the 150-hour CPA education requirement in each state?
An online degree can satisfy CPA education rules when the institution, coursework, credit format, and transcript meet the requirements of the state board where you intend to be licensed. "150 hours" means 150 semester credit hours of college education, not 150 classroom hours. A traditional bachelor's degree commonly provides about 120 credits, leaving roughly 30 credits to complete.
Every U.S. CPA jurisdiction uses the 150-hour standard for licensure, but states set their own eligibility rules for taking the Uniform CPA Examination, upper-level accounting credits, business credits, ethics coursework, residency, and work experience. Some jurisdictions permit candidates to sit before all 150 hours are completed; others require more education before examination approval. Do not assume that a program labeled "CPA track" meets the rules in your state.
This comparison shows why the state-board review matters more than the delivery format.
| Requirement area | What commonly varies by state | What to verify before enrolling |
| Exam eligibility | Timing of the 120 or 150-hour threshold | Whether you may apply while finishing a degree |
| Accounting education | Total accounting credits and upper-division course rules | How the school classifies each planned accounting course |
| Business education | Required business-credit total and permitted subjects | Whether economics, finance, information systems, and business law count |
| Ethics and specialized content | Ethics, research, communications, or governmental accounting requirements | Whether a separate course or state ethics exam is needed |
| Experience for license | Length, supervision, and qualifying type of work | Whether prospective employment will qualify under a CPA supervisor |
Start with your state board's published education worksheet, then ask each school for a course-by-course CPA eligibility review in writing. If you may move after graduation, compare both your current state and the state where you expect to work; interstate mobility helps licensed CPAs in many circumstances, but it does not fix an education deficiency during initial licensure.
A common mistake is enrolling based on total credits alone. Avoid it by confirming that transfer credits, online courses, quarter-to-semester conversions, and course titles will be accepted before paying a deposit.
What types of online accounting programs qualify you to sit for the CPA exam?
The qualifying program is not necessarily a single "CPA degree." Most candidates assemble the required education through an accredited bachelor's degree, a graduate accounting degree, or carefully chosen additional college courses. The right option depends on whether you need foundational accounting preparation, 30 more credits, or advanced technical knowledge for public accounting.
The options below can work when their course mix aligns with the target state board's rules.
| Program route | Best for | Main advantage | Important limitation |
| Bachelor's in accounting | Students starting college or changing majors early | Builds core accounting and business prerequisites | Often ends near 120 credits and may not alone meet licensure education |
| Master of Accountancy (MAcc) | Accounting bachelor's graduates needing 30 credits | Can combine the credit gap with CPA-focused advanced coursework | Admission may require prerequisite accounting courses |
| MBA with accounting concentration | Professionals seeking broader management training | Combines business leadership study with some accounting depth | May not include enough specified accounting courses for every state |
| Post-baccalaureate accounting courses | Graduates who need a limited number of accepted credits | Usually more targeted than earning another degree | Requires close course-by-course planning |
| Second bachelor's or accounting certificate | Career changers without accounting foundations | Provides structured prerequisite coverage | Credit totals and transfer policies can make this longer than expected |
Students with little or no college credit should usually prioritize a bachelor's pathway rather than trying to accelerate into graduate study. An accelerated associate degree online may provide transferable general-education credits, but it is not a CPA-qualifying endpoint and its transferability must be confirmed with the eventual bachelor's institution.
Choose a MAcc when you want CPA-oriented coursework, recruiting access, and a coherent 150-hour plan. Choose individual post-baccalaureate courses when you already hold a qualifying accounting bachelor's degree and a state board confirms exactly which credits are missing. An MBA makes more sense for management goals only if its transcript still meets the accounting-course rules where you will seek licensure.
How can you complete 150 credit hours with a bachelor's plus online master's in accounting?
The most predictable CPA route is a 120-credit bachelor's degree followed by a 30-credit online Master of Accountancy. It creates a clean 150-credit total while adding advanced audit, tax, data analytics, research, and financial reporting coursework. However, the arithmetic works only if all credits are accepted and the bachelor's transcript already includes the state's required accounting and business subjects.
Before applying, build a written education plan with the school and state board requirements beside each other. Use this sequence to prevent an expensive shortfall.
- Obtain official transcripts from every college attended and total semester credits, including transferred coursework.
- Match completed accounting and business classes against the target state board's education categories.
- Identify missing subject requirements separately from the remaining total-credit requirement.
- Choose a MAcc curriculum or approved electives that fill both gaps without duplicate courses.
- Ask the school whether its credits are semester-based and request written confirmation of planned course availability.
- Submit an education evaluation to the state board or its designated credential-review service when that option is available.
Some online MAcc programs are designed for completion in about one year of full-time study, while part-time formats spread coursework across multiple terms. Explore one year masters programs online if speed is important, but confirm that an accelerated calendar still offers every prerequisite and state-required course. Fast completion is useful only when it does not leave an accounting-credit deficiency.
For example, a student with a 120-credit accounting bachelor's may use a 30-credit MAcc to reach 150. A student with a 124-credit non-accounting bachelor's may need prerequisite financial accounting, intermediate accounting, audit, tax, and business courses before - or alongside - graduate work. In the second case, a 30-credit master's alone may not solve the problem.
For CPA planning, institutional accreditation is the baseline: state boards commonly expect credits from a college or university recognized by an accreditor accepted by the board. Accounting-program accreditation can be an additional quality signal, but it does not replace the need to meet state-specific course and credit rules.
Programmatic business accreditation from AACSB, ACBSP, or IACBE may indicate curriculum review and faculty standards. AACSB accounting accreditation is especially selective, but it is not universally required for CPA licensure. A school without specialized accounting accreditation may still provide acceptable education if it has appropriate institutional accreditation and its courses meet board rules.
Use this checklist to evaluate a program before you apply.
- Confirm the institution's accreditation status directly through the recognized accreditor and verify that your state board accepts credits from that institution type.
- Request the complete catalog descriptions and credit values for accounting, business, ethics, and analytics courses.
- Ask whether online courses appear differently from campus courses on the official transcript; usually the key issue is course acceptability, not online delivery.
- Verify whether transferred, pass/fail, competency-based, quarter-hour, or community-college credits have restrictions in your intended jurisdiction.
- Ask for the program's CPA education disclosure for your state rather than relying on a general national claim.
Red flags include vague statements that a degree "prepares" students for the CPA exam without naming states, missing course descriptions, and admissions staff who cannot explain transcript evaluation. Accreditation is necessary evidence of academic legitimacy, but the state board - not the school's marketing language - makes the final eligibility determination.
Online and campus programs can both support CPA preparation when they offer equivalent academic rigor, accepted credits, faculty access, and a curriculum aligned with state rules. The better choice depends on how you learn, whether you need predictable scheduling, and how much you value in-person recruiting, tutoring, and peer interaction.
This comparison focuses on the decision factors that affect completion and career preparation.
| Factor | Online program | Campus program | Who may benefit most |
| Schedule | Often asynchronous or evening-based, with scheduled deadlines | Usually fixed meeting times | Working adults may prefer online flexibility |
| Networking | Virtual events and regional opportunities may require self-direction | More immediate access to campus recruiting and faculty events | Students targeting large public-accounting pipelines may value campus access |
| Learning support | Relies on virtual office hours, online tutoring, and independent study habits | Face-to-face support may be easier to access spontaneously | Students who need regular structure may prefer campus or live online classes |
| Geographic reach | May allow enrollment without relocating | May require commuting or relocation | Rural, caregiving, and employed students may prefer online delivery |
| CPA readiness | Depends on curriculum, faculty, and exam preparation resources | Depends on curriculum, faculty, and exam preparation resources | Neither format is automatically better |
Online study is a strong fit for disciplined learners who can reserve consistent weekly time, participate actively in virtual discussions, and seek internships near home. Campus study can be a better fit when you want a cohort experience, structured access to recruiters, or immediate help with technically demanding courses such as intermediate accounting and auditing.
Do not treat online as synonymous with self-paced. Many programs use weekly assignments, group projects, proctored exams, and live sessions. Ask about class meeting requirements, exam proctoring, internship support, CPA review resources, and whether career services serve distance learners at the same level as campus students.
State boards evaluate subject matter, not just degree titles. Although exact labels differ, CPA-track students commonly need a substantial set of accounting and business credits, with particular attention to upper-level accounting. Course substitutions can be risky when a transcript title does not clearly match a board category.
The following subjects are commonly central to a CPA education plan; they are planning categories rather than a universal state checklist.
| Course area | Typical topics | Why it matters for CPA planning |
| Financial accounting | Principles, intermediate accounting, advanced reporting | Establishes financial statement and reporting knowledge |
| Auditing and assurance | Audit procedures, internal controls, attestation | Often a specific accounting requirement and relevant to public accounting |
| Taxation | Individual, corporate, partnership, or federal taxation | May be required or strongly recommended depending on the jurisdiction |
| Managerial and cost accounting | Budgeting, costing, performance analysis | Supports private-industry and management accounting skills |
| Accounting information systems and analytics | Systems controls, data analysis, enterprise systems | Addresses technology-enabled accounting work and may count as business or accounting credit |
| Business foundation | Business law, finance, economics, management, marketing, statistics | Fulfills business-credit categories that often accompany accounting requirements |
AI-enabled tools and automation are changing routine reconciliation, document processing, and data extraction work, increasing the value of professionals who can assess controls, interpret exceptions, exercise judgment, and explain results to decision-makers. Choose electives that strengthen information systems, analytics, cybersecurity controls, research, communication, or forensic accounting when they also fit your board's categories.
A frequent mistake is taking interesting electives before accounting requirements are locked in. First reserve space for state-required audit, tax, financial accounting, ethics, and business coursework; then use remaining credits for a specialization that supports your intended role.
Admission requirements vary by degree level and institution. Undergraduate online accounting programs commonly request a high school diploma or equivalent, transcripts, and placement or prior-credit information. Online MAcc programs usually require a bachelor's degree, official transcripts, and enough prior accounting coursework to begin graduate-level study.
Applicants without an accounting bachelor's degree may be admitted conditionally or required to complete prerequisites first. Common prerequisites include financial accounting, managerial accounting, intermediate accounting, auditing, federal income tax, statistics, and business law. GMAT or GRE policies, minimum GPA expectations, recommendation letters, and personal statements also vary by school.
Before spending on multiple applications, compare the application process alongside academic fit. Students seeking a lower-friction starting point can review no application fee colleges, then separately confirm CPA curriculum alignment and transfer-credit treatment.
Ask admissions teams four direct questions: Which prerequisites will my transcript satisfy? How many credits will transfer? Can I take required courses in the sequence I need? Does the program provide a state-specific CPA eligibility statement? Their answers should be specific enough to document, not merely a promise that graduates are "CPA ready."
Time and cost depend more on prior credits, residency status, tuition model, and prerequisite gaps than on the word "online." A student beginning without college credit may spend about four years completing a bachelor's degree and then additional time on a graduate degree or extra courses. A graduate who already has an accounting bachelor's degree may need only a focused set of credits, often completed in one to two years depending on enrollment intensity.
The College Board reports that average published tuition and fees for the 2024-25 academic year were $11,610 at public four-year in-state institutions and $43,350 at private nonprofit four-year institutions. Published price is not net price, so use it as a comparison starting point rather than a forecast of your bill; grants, employer assistance, residency, transfer credit, and fees can materially change the total.
This framework helps compare routes without assuming that the lowest per-credit tuition produces the lowest final cost.
| Route to 150 hours | Typical timeline | Cost advantage | Cost or timing risk |
| Bachelor's plus MAcc | About five years full time in total | Structured 30-credit solution with advanced coursework | Graduate tuition can be higher than undergraduate tuition |
| Bachelor's plus individual courses | Varies with number of missing credits and course availability | Can avoid paying for a full graduate degree | May lack recruiting and CPA-preparation support |
| Transfer-rich bachelor's pathway plus graduate study | Shorter when credits transfer cleanly | May reduce repeated general-education coursework | Unaccepted transfers can erase projected savings |
| Part-time online pathway | Longer calendar time | May allow continued employment and lower borrowing | Slower completion can delay exam eligibility |
For parents and caregivers, a paced program with reliable course scheduling may be more sustainable than the fastest option. Compare formats designed around flexible study needs through best degrees for single moms, while checking whether each accounting option supplies the required courses every term.
To reduce total cost, transfer approved credits before enrolling, compare mandatory technology and proctoring fees, ask about employer tuition benefits, complete the FAFSA if eligible, and price the entire 150-credit plan - not just the next term. Avoid accumulating inexpensive credits that fail to satisfy a specific board category.
Completing 150 hours makes you academically positioned for CPA licensure, but it does not by itself confer the CPA license. You must still meet examination, experience, ethics, and any other state requirements. Even before licensure, the education can support accounting roles that value advanced technical preparation.
Career choices depend on experience, employer needs, and whether you become licensed. The roles below illustrate common directions rather than automatic outcomes.
| Role or path | Typical work | Where it is commonly found | CPA value |
| Staff accountant | Close processes, reconciliations, reporting, and journal entries | Corporate finance departments, nonprofits, government | Supports advancement toward senior accounting roles |
| Audit associate | Testing controls, examining evidence, and documenting audit work | Public accounting firms and internal audit teams | Often central to advancement in assurance work |
| Tax associate | Tax compliance, research, planning support, and client documentation | Public accounting firms, corporations, tax practices | Can strengthen credibility and progression in tax practice |
| Financial analyst | Budgeting, forecasting, performance analysis, and decision support | Corporations, healthcare systems, financial services | Helpful but not always required |
| Internal auditor or compliance analyst | Risk reviews, controls testing, and policy compliance | Financial services, healthcare, government, large employers | Useful alongside internal-audit credentials |
| Government accountant | Fund accounting, reporting, grants, or regulatory work | Federal, state, and local agencies | Requirements vary by employer and role |
Public accounting is often a practical first destination for candidates seeking supervised experience, but it is not the only route. Corporate accounting, government, and nonprofit organizations may offer qualifying work depending on state rules and CPA supervision requirements. Confirm the experience standard before accepting a role if the job is part of your licensure plan.
Students who primarily want bookkeeping, accounts payable, or entry-level payroll work may not need a 150-hour CPA route immediately. That path is most worthwhile for people who want licensure-dependent opportunities, advanced responsibility, or flexibility to pursue audit, tax, controllership, and leadership positions later.
What salary ranges and job outlook can CPA-track accounting graduates expect?
Pay varies substantially by job title, location, industry, years of experience, performance, and licensure status. The U.S. Bureau of Labor Statistics reported a median annual wage of $81,726 for accountants and auditors in 2024. A median is the midpoint across the occupation, not an entry-level salary or a promise for any graduate, so use it to assess the broad market rather than to estimate a personal offer.
The Bureau projects 5% employment growth for accountants and auditors from 2024 to 2034, faster than the average for all occupations. Continued demand reflects financial reporting, tax compliance, business complexity, and the need for analysis and assurance; automation may reduce some routine tasks while increasing the importance of systems knowledge, controls, and advisory judgment.
When weighing the return on a 150-hour path, compare your likely total education cost with local entry-level postings, internship conversion opportunities, and the salary progression associated with your intended specialization. Public accounting can offer structured advancement but may involve demanding seasonal workloads. Private industry may offer different schedules and benefits, while government roles can emphasize stability and mission-driven work.
A strong ROI decision is not simply "CPA equals higher pay." It is a realistic plan in which the additional credits meet your licensing goal, borrowing remains manageable, and the program gives you access to the internships, technical skills, and professional network needed for the roles you want.
Other Things You Should Know About Accounting
Possibly. Some state boards allow candidates to sit for the exam after completing a lower education threshold or while finishing the remaining credits, but 150 hours are still required for licensure. Check the rules of the state where you apply rather than relying on another state's timeline.
It can. The key questions are whether the institution and courses are accepted by your state board and whether your transcript contains the required accounting, business, and total semester credits. Online delivery alone does not make a course ineligible.
No. A MAcc is a common way to earn the additional credits and deepen accounting knowledge, but many candidates reach 150 hours through undergraduate electives, post-baccalaureate courses, or another qualifying graduate degree. The completed course mix must satisfy state rules.
State boards review official transcripts and course descriptions to confirm 150 semester hours, including the required accounting and business coursework. They may also check that credits came from an accredited institution and meet state-specific rules set by the board of accountancy.
- Become a CPA in Minnesota https://www.mncpa.org/becoming-a-cpa/education-requirements/
- What Is the 150-Hour Requirement for CPAs? | Intuit Academy https://academy.intuit.com/blog/job-readiness/accounting/150-hour-rule-cpa/
- Requirements to Become a CPA in New Jersey https://www.njcpa.org/build-career/become-a-cpa/requirements
- New paths to the CPA beyond 150 credit hours https://www.becker.com/blog/cpa/150-credit-hours-cpa-a-tale-of-courses-and-creative-counting
