AICPA and NASBA Partner to Ease Final 30 Hours of CPA License Education Requirement

A pilot program designed to ease attainment of the final 30 hours of the education requirement for CPA licensure now allows accounting graduates unaffiliated with a participating accounting firm or employer to sign up, as long as they are employed full time.

The Experience, Learn and Earn (ELE) Program – jointly developed by the American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA), and offered through Tulane University’s School of Professional Advancement – has so far focused on participants recruited directly by accounting firms, companies, not-for-profits and government entities. That is still expected to be the primary path for the ELE program, but accounting graduates who are earning a paycheck from an employer not associated with the program can now sign up, too.

The program currently has 105 students enrolled this fall, representing more than 50 employers. Registration for the Spring 2025 semester is currently open until Jan. 1, 2025.

“While we designed the program for accounting graduates and entry-level professionals, it’s gratifying to see participants from a diverse range of states, age groups, gender and ethnicities,” said Mike Decker, AICPA’s vice president of CPA examination and pipeline. “That’s a testament to the enduring value of the CPA credential, from the newest graduates to mid-career professionals.”

The ELE program is for individuals who have completed their bachelor’s degree and core accounting classes but possess fewer than the 150 credit hours required for licensure. Here’s how the program works:

Full-time, employed accounting graduates can either join through an ELE-affiliated employer or sign up on their own
Program participants earn up to 30 university credits through online courses, and credit-hour costs are set at highly affordable rates
Participating employers are expected to support their employees, examples of which may include, but are not limited to:
- flexible work schedule
- tuition reimbursement
- mentoring to help program participants work toward their CPA license
The program is open to all employer types, including not-for-profit, businesses and government entities
Accounting graduates who sign up on their own rather than through participating employers may not necessarily have the same support or mentoring opportunities as those who have direct sponsorship

“In a time where we are all working on ways to provide flexibility and increase accessibility to candidates in all stages of their journey to becoming a CPA, it is encouraging to see the continued interest and support of the ELE program from both candidates and employers,” said NASBA Executive Vice President Wendy Garvin. “An expanded offering to individuals not associated with a participating employer is an exciting evolution of the program.”

As part of the ELE program, students receive a curated course list that focuses on the skills and knowledge they need to be successful. The current list has over 25 courses, with more to be added as the program expands.

Accounting