From Zero to CPA: A 5-Step Roadmap for Non-Accounting Majors (With Resource Guide)
Earning a Certified Public Accountant (CPA) license is one of the most valuable credentials in the U.S. job market, with CPAs earning 10-15% more than non-certified accountants (BLS, 2023). However, passing the CPA Exam (average pass rate: ~50%) is challenging, especially for non-accounting majors.
This data-backed guide provides a 5-step strategy to help you go from zero accounting knowledge to CPA-licensed—plus a curated list of free & paid resources.

Step 1: Build a Strong Accounting Foundation (3-6 Months)
Goal: Learn core financial concepts before diving into CPA material.
Key Data:
- 73% of first-time CPA candidates fail at least one section due to weak fundamentals (NASBA, 2022).
- Accounting majors have a 20% higher pass rate on the FAR (Financial Accounting) section (AICPA, 2023).
Action Plan:
- Take a Free Introductory Course:
- Coursera: Introduction to Financial Accounting (UPenn Wharton) (4.8/5 rating)
- edX: Accounting Fundamentals (NYU)
- Master the Basics:
- Accounting Equation: Assets = Liabilities + Equity
- Double-Entry Bookkeeping (Debits & Credits)
- Financial Statements (Income Statement, Balance Sheet, Cash Flow)
- Practice with Real Tools:
- QuickBooks Online (Free Trial) – Record transactions & generate reports.
- Accounting Play Flashcards (App Store/Google Play)
Step 2: Understand CPA Exam Structure & Requirements
Goal: Know what you’re up against before studying.
Key Data:
- The CPA Exam has 4 sections:
- FAR (Financial Accounting & Reporting) – Hardest (45% pass rate)
- AUD (Auditing & Attestation) – 49% pass rate
- REG (Regulation) – 56% pass rate
- BEC (Business Environment & Concepts) – 60% pass rate (AICPA, 2023)
- Most states require 150 credit hours (30 more than a typical bachelor’s).
Action Plan:
- Check your state board requirements (NASBA.org).
- Decide if you need extra credits (via Community College or FEMA Credits).
- Plan your exam order (Recommended: FAR → AUD → REG → BEC).
Step 3: Choose the Right CPA Review Course (6-12 Months Study)
Goal: Invest in a structured study program.
Key Data:
- Candidates using a review course pass 2x faster (Gleim, 2023).
- Most Popular CPA Review Courses:
- Becker (Most expensive, but firms often sponsor it)
- Wiley CPAexcel (Best for self-paced learners)
- Roger CPA Review (Best lectures for engagement)
- Ninja CPA (Cheapest, great for supplemental MCQ practice)
Action Plan:
- Take a free trial (Becker, Wiley, Roger all offer 1-2 weeks free).
- Study 20-25 hours/week (AICPA recommends 300-400 hours total).
- Use adaptive MCQ tools (e.g., Ninja CPA Sparring for weak areas).
Step 4: Crush the CPA Exam with Smart Tactics
Goal: Maximize efficiency in studying and test-taking.
Key Data:
- MCQs make up 50% of the exam—practicing 3,000+ questions increases pass odds by 40% (Wiley, 2022).
- Simulations (TBS) are the #1 reason candidates fail (AICPA, 2023).
Action Plan:
✅ FAR Focus: Master Gov’t Accounting (10-15% of test) & Consolidations.
✅ AUD Focus: Memorize SSARS vs. SSAE standards.
✅ REG Focus: Know Individual Taxation (25% of test).
✅ BEC Focus: Practice Written Communications (15% of score).
Pro Tip:
- Take mock exams (scoring 75%+ means you’re exam-ready).
- Use the AICPA Practice Tests (free on their website).
Step 5: Pass Ethics Exam & Get Licensed
Goal: Fulfill final requirements after passing all 4 sections.
Key Data:
- Most states require an Ethics Exam (90% pass rate).
- 1-2 years of accounting experience (under a CPA) is required.
Action Plan:
- Take the AICPA Ethics Exam (or state-specific version).
- Submit work experience verification to your state board.
- Apply for your license (NASBA portal).
Bonus: Free & Paid CPA Resources
Resource Type | Recommendations |
---|---|
Free Courses | Khan Academy Accounting, AICPA Blueprints |
Cheap MCQ Banks | Ninja CPA ($67/month), Universal CPA ($99/month) |
Best Flashcards | Anki (Free), Becker Flashcards ($99) |
YouTube Tutors | Farhat Lectures, Darius Clark (i75 CPA) |
CPA Community | Reddit r/CPA, Another71.com Forum |
Final Takeaway
- Non-accounting majors can pass the CPA—but must study smarter.
- Invest in a review course + grind MCQs for the best results.
- Average time to pass all 4 sections: 12-18 months (NASBA, 2023).
🚀 Ready to start? Pick a review course today and commit to 20+ hours/week—your future CPA self will thank you!