How To Become an Accountant

Types of Accounting Roles and Potential Career Paths

Accounting is a broad field with different areas of practice, and you may find that you're drawn to a particular type of accounting role or career path.

• Auditor – Auditors review financial statements for accuracy and completeness. They may work within an organization as internal auditors or for an outside organization as external auditors.¹
• Public Accountant – Public accountants may perform accounting, auditing, tax and consulting work for corporations, governments, individuals and nonprofit organizations.¹
• Forensic Accountant – Forensic accountants investigate financial crimes and complex financial transactions, combining accounting and finance knowledge with law and investigative techniques.¹
• Certified Public Accountant (CPA) – Certified Public Accountants may work for public accounting firms, operate their own practices or work in accounting roles within organizations.¹
• Tax Examiner – Tax examiners review filed tax returns and determine whether claimed credits and deductions are allowed by law. Related tax collection and revenue-agent roles may conduct audits, identify taxes owed and collect overdue tax payments on behalf of the government.²
• Management Accountant – Management accountants prepare and analyze financial information intended for internal use by business managers. They may prepare budgets, evaluate performance and help organizations analyze costs and financial decisions.¹

How Do You Become an Accountant?

A typical path is to earn a bachelor's degree in accounting or a related field with relevant accounting coursework, gain entry-level accounting experience and then decide whether a professional credential such as the CPA fits your goals.¹ CPA candidates must also meet the education, examination and experience requirements established by the state board of accountancy where they intend to become licensed. Those requirements vary by jurisdiction and are changing in some states.^3,4

Step-by-Step Guide to an Accountant Career Path

Earn a Bachelor's Degree in Accounting

The path to becoming an accountant can start with pursuing an accounting degree or a business degree with relevant accounting coursework. For accountant positions, a bachelor's degree is typically required for entry-level roles.¹

Gain Entry-Level Experience

Once you have earned your degree, you may need to gain professional experience while preparing to become certified. This can be a time to explore different accounting and auditing roles and determine which areas of the field interest you.

Decide Whether to Pursue the CPA

CPA licensure is not required for every accounting position. Accountants who want to perform certain kinds of public accounting work or pursue roles for which CPA licensure is required may choose to follow the CPA path.

For example, audit reports for issuers filed with the Securities and Exchange Commission must be issued by a public accounting firm registered with the PCAOB.⁵

Meet CPA Education, Exam and Experience Requirements

CPA licensure requires passing the Uniform CPA Examination along with meeting education and experience requirements established by the applicable state board of accountancy. Those requirements vary by jurisdiction and are changing in some states.^3,4

The traditional CPA licensure pathway includes 150 semester hours of education, while updated model pathways also include an option combining a 120-semester-hour bachelor’s degree with two years of professional experience.³

Accountant vs. CPA: What's the Difference?

“Accountant” is an occupational term that can include professionals who prepare and examine financial records. A CPA, or Certified Public Accountant, is a licensed accounting professional who has met the education, examination and experience requirements established by a state board of accountancy.¹

Do You Need to Be a CPA?

Not all accounting or auditor positions require certification. However, depending on the work you want to perform, the employer and the jurisdiction, a professional certification may be required or may demonstrate specialized competence.¹

Types of Certifications

CPA

Accountants who file reports with the Securities and Exchange Commission are required to be licensed CPAs.¹ CPA licensure requires passing the Uniform CPA Examination along with meeting education and experience requirements established by the applicable state board of accountancy. Those requirements vary by jurisdiction and are changing in some states.^3,4

Certified Management Accountant (CMA)

The Institute of Management Accountants offers the Certified Management Accountant designation for management accountants and those working in financial roles. To qualify for certification, candidates must meet IMA's education requirement, which can include a bachelor's degree from an accredited college or university or a qualifying professional certification, pass both parts of the CMA exam, and complete two continuous years of professional experience in management accounting or financial management.⁶

Certified Internal Auditor (CIA)

The Institute of Internal Auditors offers certifications for auditors working in various fields. For the CIA credential, candidates with a bachelor's degree or equivalent need two years of qualifying experience and must pass three exam parts, while candidates with a master's degree or equivalent need one year of qualifying experience.⁷

Forensic Accounting Certifications

For professionals interested in forensic accounting, one credential option is the Certified in Financial Forensics (CFF®) credential.

The AICPA offers the Certified in Financial Forensics (CFF®) credential. Under its Global Standard pathway, candidates need at least 1,000 forensic-related business hours, 75 hours of continuing professional development within five years of application and passage of the Global Standard CFF Exam.⁸

The CPA Path: Education, Exam and Experience

The first step in becoming a CPA is to review the education and professional requirements established by the state board of accountancy in the jurisdiction where you plan to become licensed. CPA licensure pathways differ by state, and jurisdictions are adopting alternatives to the traditional 150-semester-hour pathway.³

The CPA Exam consists of three Core sections, Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG), plus one Discipline section chosen from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).⁴

Can You Become an Accountant With an Online Degree?

Accounting degrees are available in both online and campus-based formats. For students considering an online program, the delivery format does not by itself determine the quality or value of the education. Factors such as the program’s curriculum, accreditation, faculty and alignment with a student’s educational goals are important to consider.

One potential advantage of an online accounting degree is flexibility. Online programs may make it easier for students to fit coursework around work, family and other responsibilities while pursuing the same type of accounting education offered through traditional degree programs.

Accounting for Adult Learners and Career Changers

For someone returning to school or entering accounting from another field, the same core considerations apply: review the program and coursework, determine whether a bachelor's degree aligns with the accounting roles you want to pursue, and verify any separate certification or CPA requirements with the applicable organization or state board.

Frequently Asked Questions

Ready to explore a flexible path toward your accounting degree? Learn more about AIU’s online Bachelor of Accounting program.

AIU cannot guarantee employment or salary. Not all programs are available to residents of all states. Financial aid is available for those who qualify.
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^*AIU does not guarantee third-party certifications. AIU's Bachelor of Accounting is not designed to meet the educational requirements for a specific professional license or certification that is required for employment in an occupation. AIU has made no determination regarding prerequisites for licensure or certification in any state or jurisdiction.
¹ Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook, Accountants and Auditors, at https://www.bls.gov/ooh/business-and-financial/accountants-and-auditors.htm (visited October 2, 2026). This data represents national figures and is not based on school-specific information. Conditions in your area may vary.
² Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook, Tax Examiners and Collectors, and Revenue Agents, at https://www.bls.gov/ooh/business-and-financial/tax-examiners-and-collectors-and-revenue-agents.htm (visited October 2, 2026).
³ National Association of State Boards of Accountancy. “New CPA Licensure Pathways and CPA Mobility.” December 23, 2025. https://nasba.org/blog/2025/12/23/new-cpa-licensure-pathways-and-cpa-mobility/ Accessed October 2, 2026.
⁴ AICPA & CIMA. “Everything You Need to Know About the CPA Exam.” https://www.aicpa-cima.com/resources/toolkit/cpa-exam Accessed October 2, 2026.
⁵ U.S. Securities and Exchange Commission. “Financial Reporting Manual, Topic 4: Independent Accountants’ Involvement,” Section 4110.1, “PCAOB Registration.” <https://www.sec.gov/file/cf-frm> (visited October 2, 2026).
⁶ Institute of Management Accountants. “How to Earn the CMA Certification.” https://www.imaglobal.org/certifications/cma/how-to Accessed October 2, 2026.
⁷ The Institute of Internal Auditors. “Certified Internal Auditor.” https://www.theiia.org/en/certifications/cia/ Accessed October 2, 2026.
⁸ AICPA & CIMA. “Pathways to the CFF® Credential.” https://www.aicpa-cima.com/certifications/article/pathways-to-the-cff-r-credential Accessed October 2, 2026.
⁹ Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook, Bookkeeping, Accounting, and Auditing Clerks, at https://www.bls.gov/ooh/office-and-administrative-support/bookkeeping-accounting-and-auditing-clerks.htm (visited October 2, 2026).