CPA Accountant Salary 2026 by State: Average Pay

The median accountant or auditor salary in the United States is approximately $85,000 to $95,000 per year based on BLS OEWS May 2025 data for accountants and auditors (SOC 13-2011). Senior CPAs at the partner level in public accounting firms earn $200,000 to $500,000+. BLS Employment Projections forecast 6% growth from 2024 to 2034, in line with the average for all occupations.

CPA licensure remains one of the most respected professional credentials in business. Big Four firms (Deloitte, PwC, EY, KPMG) actively recruit new graduates with 5% to 10% annual starting salary increases through the past three years.

Data last verified September 2026 from BLS Occupational Employment and Wage Statistics (OEWS), May 2025 release, for Accountants and Auditors (SOC 13-2011), plus AICPA and IMA salary surveys.

At a glance

• National median accountant or auditor wage is $85,000 to $95,000 (BLS OEWS May 2025).
• Partner-level CPAs at major firms earn $200,000 to $500,000+.
• New York, DC, Connecticut pay the highest median accountant wages.
• CPA exam national pass rate is 50% to 55% per section.

Top-paying metros

NYC, DC, San Francisco, Boston, and Houston lead because of dense finance, consulting, and government buyer demand. Texas has grown its accounting demand with energy-sector complexity and Fortune 500 HQs in Houston and Dallas.

CPA exam and qualification premium

CPA (Certified Public Accountant) designation is required to sign audit reports and to become a partner at accounting firms. The exam has 4 sections (AUD, BEC, FAR, REG) with a national pass rate of 50% to 55% per section. Candidates have 18 months from passing the first section to pass the remaining three. Most states require 150 college credit hours plus 1 to 2 years of supervised work experience. Big Four and mid-tier firms typically fund CPA exam prep and reimburse exam fees plus study materials.

Industry premiums

Public accounting firms (Big Four, regional, local) are typically partnerships and pay partners out of profits. Senior managers and directors at Big Four earn $130,000 to $200,000 plus partnership track. Industry corporate accounting roles at tech and biotech companies can pay equity worth 15% to 35% of total compensation. CFOs and senior VPs at public-listed companies carry meaningful equity packages. Tax consulting, M&A advisory, and forensic accounting are well-paid specialty tracks.

Frequently asked questions

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Methodology

Salary figures drawn from BLS Occupational Employment and Wage Statistics (OEWS), May 2025 release, for Accountants and Auditors (SOC 13-2011), plus AICPA and IMA salary surveys. State and metro medians reflect published BLS estimates. Total compensation estimates include employer retirement contributions and exclude equity grants at public-listed employers.

Compensation data reflects full-time wage-and-salary employment. Verify current postings on employer career sites and individual state Board of Accountancy licensure requirements.

CPA career trajectories typically span public accounting (Big Four, regional, local firms), industry corporate accounting (CFO track, controller, FP&A, internal audit), tax consulting (Big Four and mid-tier tax practices), and audit advisory (risk consulting, ESG assurance, IT audit). The public accounting track progresses through associate to senior to manager to director to partner over 10 to 15 years. Industry corporate accounting can progress to CFO over 12 to 20 years depending on company size and complexity.

Continuing professional education (CPE) is required in most states to maintain CPA licensure. CPA license holders typically need 40 hours of CPE per year with at least 4 hours in professional ethics. Many states have specialty CPE requirements (forensic accounting, fraud examination, government auditing). Big Four and mid-tier firms typically fund CPA license renewal plus full CPE costs.

Beyond CPA, additional certifications worth considering include CMA (Certified Management Accountant, issued by IMA), CISA (Certified Information Systems Auditor, ISACA), CFE (Certified Fraud Examiner, ACFE), CIA (Certified Internal Auditor, IIA), and CGMA (Chartered Global Management Accountant, AICPA/CIMA). Each certification supports entry into specific accounting sub-disciplines (industry corporate accounting, IT audit, fraud examination, internal audit, and management accounting respectively).

Industry corporate accounting salaries have grown faster than public accounting salaries since 2022. Senior industry accountants at F500 companies (controllers, senior VPs of finance, CFOs) often earn $250,000 to $600,000+ in total compensation with equity. Public accounting partners at top-tier firms clear $500,000 to $2,000,000+ but carry partnership risk. Government accounting positions (federal and state) offer competitive stability plus defined-benefit pensions.

Major US employers of CPAs in 2026 include the Big Four (Deloitte, PwC, EY, KPMG), mid-tier public accounting firms (RSM US, BDO USA, Grant Thornton, Crowe, Wipfli), corporate accounting departments at F500 companies across industries, state and local government employers, the federal government (IRS, GAO), and the Big Four-affiliated consulting practices. Senior CPAs typically move between public and industry roles across their careers, with industry corporate accounting salaries rising fastest at the senior manager to director level ($150,000 to $250,000).

Continuing education demands remain substantial. CPA license holders typically need 40 hours of continuing professional education (CPE) per year with various state-specific ethics requirements. Federal taxation, state and local taxation, and regulatory compliance generate strong demand for CPAs with specialisation in these areas. The AICPA's pipelines and certifications (Chartered Global Management Accountant CGMA, Certified in Financial Forensics CFF, Certified Information Technology Professional CITP, Certified in Entity-Based Auditing CEBA, Personal Financial Specialist PFS) support specialty career tracks.