Access Expanded for Program That Reduces Barriers to Completion of CPA Education Requirement

New York and Nashville, Tenn.-based associations the AICPA and NASBA have designed a pilot program to ease attainment of the final 30 hours of the education requirement for CPA licensure. The program 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 AICPA and 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.

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

“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.”

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