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AICPA and NASBA End Learning Program as States Seek Alternative CPA Licensure Pathways

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The AICPA and NASBA are closing the Experience, Learn and Earn (ELE) program at the end of the fall 2025 semester, according to Accounting Today. 

The ELE program was created to assist accountants who are in the early part of their careers attain the 150-credit-hour requirement. The goal is to allow CPA candidates to obtain their license at an affordable price via Tulane University. It is set to close on Dec. 13. 

The program's closure is happening at the same time many US states have or are in the process of establishing alternative pathways to licensure.

"Market conditions have changed since the pilot began, and the program is unlikely to achieve the scale it needs to be sustainable," Sue Coffee, AICPA's CEO of public accounting, stated in the Journal of Accountancy when she announced the decision on Jul. 3.

The program was established via a three-pronged arrangement between the AICPA, NASBA, and Tulane University. Tulane provided courses costing the lesser amount of $150 per credit hour, seeking enough "volume play" for the program," said Liz Burkhalter, AICPA's director of the CPA pipeline.

"With, at the time, impending regulatory changes around licensure, we knew that this solution to the market wouldn't be longstanding. In addition to that, a lot of firms themselves were coming up with their own talent solution programs, whether it was through their own in-house programs or finding their own partners," Burkhalter noted. They knew, she added, that a swift change to this was probably going to occur "so we decided to sunset the program at the end of this year."

Burkhalter stated that the AICPA believes ELE has been successful, with more than 260 students participating in the program during its run of approximately two years.

"I think coming to the market with ideas and knowing when an idea is no longer sustainable, or understanding when to swiftly make a decision is really important," Burkhalter noted. "To all of the firms who are creating their own talent solutions: We know the time and cost of education can be a hurdle for some students, and so having their own sets of solutions continues to be something that we're seeing and something we're encouraging support for candidates. Every candidate has their own set of needs to be met as they're looking toward licensure, and so having lots of options available out there for them remains really important."

According to Accounting Today, the last day to register in ELE was Aug. 1, with the semester starting on Aug. 18. 

In related news. NASBA has rereleased CPAMobility.org, which is a modernized, online resource that assists CPAs in finding out where and how they can practice across state lines.

Practice privilege, or CPA mobility, laws let CPAs in good standing serve their clients in other states without having to obtain a second license on the condition that certain requirements are met. CPAMobility.org provides licensees with a clear, user-friendly resource for accessing these rules by making just a few clicks.