AICPA | NASBA Pilot Program

Experience, Learn and Earn 

Combine Meaningful Online Study Integrated with Early Work Experience

August 24, 2023

The AICPA and the National Association of State Boards of Accountancy (NASBA) are working together to develop an integrated education and experience program for students who need a path to the 150 credit hours required for CPA licensure.

The Experience, Learn and Earn program (ELE) will combine meaningful online study integrated with early work experience.

AICPA & NASBA are launching a small pilot in the Fall of 2023 to test the program. All students in the pilot program will take cost effective courses from the pilot university partner Tulane University and will have the opportunity to earn up to 30 credit hours in areas relevant to their career at a firm.

As the program expands, it will involve more universities across the country and build out the course offerings to be tailorable to each firm’s needs. The anticipated cost of the 30 credit hours will be under $5,000, and less if a student needs fewer hours.

Get more details from the ELE program website.

For Firms and Students

The pilot class for the ELE is currently forming for the Fall 2023, Spring 2024 and Summer 2024 semesters.

As the program develops, the ELE will become an increasingly dynamic and cost-effective recruitment tool for firms to leverage in new staff hiring and helping existing staff over the CPA finish line. To best equip student associates for success, firms will establish flexible work schedules including dedicated time to complete on-line coursework.

To participate in the program, a firm will:

  1. Commit to recruiting and employing or assigning at least one ELE student associate.
  2. Commit to the student associate and the ELE program for two years
  3. Establish and monitor the student associates’ schedules to assure they have schedules that allow for dedicated time to complete coursework. These schedules may vary throughout the year depending on factors such as busy season.
  4. Support the evolution of the ELE program by providing AICPA and NASBA with feedback, as requested, to improve the program.

As a participant in the program, a student will:

  1. Graduate with their bachelor’s degree and core accounting classes at fewer than 150 credit hours
  2. Join a firm as a paid first-year staff member (not an intern).
  3. Earn up to 30 credit hours through online courses while working a flexible schedule and getting paid work experience.
  4. Complete their required credit hours and continue their journey to CPA.







If you are interested in hiring staff, committing existing staff, or putting student employees through this program in your firm to participate in the ELE program beginning in Fall 2023, Spring 2024 or Summer 2024, please email the ELE program.


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