The United States has been facing a shortage of certified public accountants (CPAs) for decades, with lower numbers of students pursuing accounting degrees and high numbers of CPAs retiring from the industry, as the Baby Boomer generation continues to age. While there are fewer CPAs available, the need for their expertise and services has not diminished. As a result, qualified individuals are in high demand, and opportunities abound for accounting students and professionals aspiring to earn their CPA or who have already obtained CPA licensure.
In addition to abounding job opportunities, subsequent job stability, and upward mobility, CPAs earn an average of 10 to 15 percent more than regular accountants, which boosts their earnings by about $1 million over the course of a career, according to data from the Association of International Certified Professional Accountants (AICPA).
Earning a CPA license demonstrates your mastery of accounting and the profession through academic, technical, and professional training. In today's accounting and finance landscape, CPA licensure can open countless doors across industries. Becoming a CPA takes hard work, dedication, and a vision for your future. The Bachelor of Science in Business (BSB) in Accounting program at Shawnee State University is designed to support and prepare students on the CPA track.
Understanding the CPA Journey: Steps to Licensure
To become a CPA, individuals must work to achieve and obtain a list of CPA requirements known as the three Es: education, examination, and experience. (In some states, there is a fourth E, ethics.)
Fulfilling these requirements includes earning a bachelor's accounting degree, taking and passing the four-part certified public accountant exam, gaining real-world work experience, and completing ethics training. Each state has different requirements for obtaining licensure, so you must research your state's CPA requirements to ensure you meet the local standards for working as a certified public accountant.
Step 1: Meeting CPA Educational Requirements with a BSB in Accounting
To qualify to sit for the CPA exam, individuals must complete certain educational requirements. As stated above, the CPA exam requirements vary significantly in each state, but generally include:
- A bachelor's in accounting and/or 150 semester hours of college coursework with:
- A minimum number of hours in accounting classes
- A minimum number of hours in business classes
Certain states also require:
- Specific individual courses (such as finance, economics, auditing, and business law)
- A particular number of upper-level classes
- A minimum grade average
- Proof of United States citizenship and/or state residency
Starting January 1, 2026 Ohio specific rules require a bachelor's degree that includes:
- A minimum of 30 semester hours of accounting coursework
- A minimum of 24 semester hours of business coursework
- To sit for the CPA Exam in Ohio, candidate must also have 2 years of relevant experience (24 months and at least 4000 hours involving specific accounting or business services as outlined in OAC 4701-7-04 and 4701-7-05)
Shawnee State University's BSB in accounting program is designed for both in-person and online degree tracks. The degree provides a strong business foundation through courses in economics, management, and communication while featuring a flexible structure in which students have the option to add minors and additional coursework. With this flexibility, students can work with their academic advisor to map out a CPA-focused schedule of coursework based on their state's requirements. SSU's accounting degree meets the Ohio coursework requirements.
Step 2: Preparing for the CPA Exam Through Coursework and Skills Training
The Uniform Certified Public Accounting Examination is a standardized test developed by the AICPA in partnership with the National Association of State Boards of Accountancy (NASBA). State licensing boards use the exam to assess examinees' practical skills and knowledge in subjects needed by entry-level CPAs.
The CPA Examination is a 16-hour, computer-based test consisting of four sections, including:
Three, 4-hour core sections:
- Auditing and Attestation (AUD)
- Financial Accounting and Reporting (FAR)
- Taxation and Regulation (REG)
One of the following 3-hour discipline sections:
- Business Analysis and Reporting (BAR)
- Information Systems and Control (ISC)
- Tax Compliance and Planning (TCP)
Scores range from 0 to 99, and examinees must score a minimum of 75 on each section to pass the CPA exam.
Students can prepare for the CPA exam with independent study and by taking practice tests to get used to the format and timing. However, your university studies should prepare you with the education, training, and experience you need to gain a strong command of the topics covered in the four sections of the test.
SSU's BSBA accounting degree builds exam readiness through:
- Real-world case studies and practical applications
- Writing and research-intensive courses for REG and AUD
- An emphasis on financial and managerial accounting to support FAR
- Exposure to accounting information systems, which is vital for ISC
Additionally, SSU's faculty bring their own industry experience, offering unique insight into exam content and structure. Students develop strong analytical, critical thinking, and problem-solving skills, which are heavily tested in the CPA exam. Plus, students can align their senior-level accounting coursework and electives with specific CPA exam sections for more targeted preparation.
Step 3: Gaining Work Experience with Career-Focused Support
To obtain licensure, most states also require aspiring CPAs to complete one to two years of supervised work experience, working under a licensed CPA in fields such as public accounting, government, or industry accounting departments.
SSU designs its accounting coursework to prepare students for immediate contribution in entry-level CPA-track professional positions. SSU students can also leverage internship opportunities through business partners, regional firms, and career services that connect students to public and private sector accounting roles while providing resume-building, interview preparation, and job search support.
Step 4: Ethical Standards and Professional Responsibility
Most state CPA licensure boards require CPA candidates to meet ethics standards and fulfill continuing professional education (CPE) obligations. In some states, this includes completing specific ethics training. In most states, however, candidates must pass the AICPA Ethics Course and Exam.
To help prepare students for this portion of their CPA licensure requirements, SSU's accounting program emphasizes ethics and professional conduct through:
- Dedicated, ethics-focused content in core accounting and business law courses
- Classroom discussions and assignments centered on real-world ethical dilemmas in accounting
This preparation reinforces students' readiness for state ethics exams and CPE in ethics after licensure.
The Benefits of CPA Licensure
Obtaining your CPA license takes planning, dedication, and hard work, but having a CPA license has the potential for major benefits in the future.
Expanded Career Opportunities
Indeed, some roles in finance and accounting do not require a CPA license. That said, having your CPA opens the door to positions only available to certified professionals, including:
- Public auditor or audit manager
- Forensic accountant
- Tax and financial advisors
- Financial controller
- Financial analyst
- Chief financial officer
Careers available to CPAs exist throughout industries and sectors, including public businesses, private enterprises, nonprofits, and government agencies.
Additionally, most employers require or prefer professionals with a CPA license for advancement to leadership roles or higher positions within the accounting and finance industry.
Greater Job Security
Having your CPA license demonstrates your high level of commitment, knowledge, dependability, and experience to employers. In a competitive job market, being a CPA sets you apart from other applicants and candidates in the talent pool, providing you with protection during hiring freezes, layoffs, and slow economic periods.
Broader Skill Recognition
CPA licensure demonstrates mastery of accounting, auditing, tax, ethics, and financial reporting. Clients, colleagues, and employers view a CPA license as a trusted signal of competence and integrity.
Global and Cross-Industry Value
Every industry needs CPAs, from healthcare and tech to government and nonprofits. Plus, CPA credentials carry international recognition, making the license a valuable asset for individuals aspiring to global careers.
Clear Path to Advancement
In accounting and finance, a CPA license is viewed as a necessary milestone for long-term career progression, whether you aim to become a partner in a public accounting firm or plan to move into corporate leadership.
CPA Career Pathways and How a BSB Degree Supports Advancement
SSU's BSB in Accounting not only prepares students for the CPA exam and helps students gain work experience, but the coursework also equips graduates for long-term success in a variety of accounting-based roles, such as:
- Public accounting
- Corporate accounting and finance
- Government accounting and auditing
- Nonprofit work
- Forensic accounting
- Financial consulting
At SSU, students gain both technical knowledge and soft skills (such as communication, critical thinking, and problem-solving) needed to grow into leadership positions in these sectors.
Why Choose Shawnee State's BSB in Accounting for Your CPA Journey?
Shawnee State University is proud to offer a flexible Bachelor of Science in Business Accounting that allows students to align their curriculum, coursework, electives, and study track to the CPA requirements of their individual state while working with exceptional faculty members who possess real-world accounting experience. Whether you study online or in person, our program offers a supportive learning environment, small class sizes, one-on-one mentoring, opportunities for internships and applied learning, and career services to help students transition smoothly from student to CPA candidate.
If you're ready to take the first step on your journey to becoming a CPA by beginning your undergraduate studies in accounting, we encourage you to reach out to Shawnee State University and request more information about our BSBA program today.