CPA Salary in USA 2025
Certified Public Accountant pay, Big 4 vs industry, and career growth path
Average CPA Salary
How Much Do CPAs Earn in 2025?
Certified Public Accountants (CPAs) are accounting professionals who have passed rigorous exams and met state licensing requirements to provide accounting, auditing, tax, and consulting services. The CPA credential is the gold standard in accounting, opening doors to senior roles and commanding premium compensation.
2025 CPA salaries show strong earning potential: average $83,861, with entry-level positions starting at $60,000–$70,000 and senior CPAs earning $120,000–$150,000+. The certification delivers clear value.
The CPA certification premium is substantial: CPAs earn 10–15% more than non-CPA accountants and auditors. Employer type dramatically impacts earnings—Big 4 firms offer structured pay scales with managers earning $168,940, while industry positions vary widely by sector ($91,140–$144,780). Senior CPAs and partners can reach $100K+ and well beyond. For comparison, see our accountant salary CPA vs non-CPA guide. For broader context, see the average salary in the US.
National Average CPA Salary
Comprehensive national statistics for CPAs in 2025:
| Metric (USA 2025) | Value |
|---|---|
| Average CPA salary (PayScale) | $83,861 |
| General accountant median (BLS) | ~$86,000 |
| CPA vs non-CPA premium | +10–15% |
| Entry-level CPA | $60,000–$70,000 |
| Mid-level CPA (5–9 years) | $90,000–$110,000 |
| Senior CPA (10+ years) | $120,000–$150,000 |
For context, the average US salary is approximately $60,000–$65,000. Even entry-level CPAs exceed this, with senior professionals earning 2–3x the national average.
CPA Salary by Experience Level
CPA compensation shows steady growth as experience accumulates:
| Experience Level | Average Annual Salary | Total Compensation Range |
|---|---|---|
| Entry-level (<1 year) | $61,914 | $60,000–$70,000 |
| Early career (1–4 years) | $70,000–$85,000 | Includes bonuses |
| Mid-level (5–9 years) | $90,000–$110,000 | Significant jump at manager level |
| Senior (10+ years) | $120,000–$150,000+ | Director/partner track |
Career Progression Impact
The jump from early career to mid-level is significant—often $20,000–$30,000. This coincides with manager/senior manager promotions at firms or controller/director titles in industry. Steady performance, specialization, and taking on leadership responsibilities accelerate progression.
Big 4 vs. Industry CPA Salaries
Employer type creates dramatically different compensation trajectories.
Big 4 Salary Structure (Deloitte, PwC, EY, KPMG)
| Role | Average Salary |
|---|---|
| Staff/Associate (Year 1–2) | $60,000–$75,000 |
| Senior Associate | $85,000–$105,000 |
| Manager | $168,940 |
| Senior Manager | $150,000–$200,000 |
| Director | $180,000–$250,000 |
| Partner | $300,000–$1,000,000+ |
Industry Salaries by Sector
| Industry Sector | Average CPA Salary |
|---|---|
| Media/Streaming Distribution | $144,780 |
| Beverage/Alcohol Industries | $134,270 |
| Computer/Tech Manufacturing | $124,180 |
| Information Services | $121,930 |
| Federal Government | $107,170 |
| Accounting/Tax Services | $91,140 |
Big 4 vs. Industry Trade-offs
Big 4 pros: Structured career progression, clear salary bands, partnership track, prestigious exit opportunities, extensive training
Big 4 cons: Long hours (especially busy season), high pressure, demanding travel, significant turnover
Industry pros: Better work-life balance, potentially higher pay in specialized sectors, broader business exposure
Industry cons: Less structured advancement, variable compensation, fewer exit opportunities to other companies
CPA Salary by State
Geographic location significantly impacts CPA compensation:
| State | Average Annual Salary | Hourly Rate |
|---|---|---|
| District of Columbia | $102,920 | $49.48 |
| New York | $101,690 | $48.89 |
| New Jersey | $96,620 | $46.45 |
| California | $95,950 | $46.13 |
| Massachusetts | $95,830 | $46.97 |
| Rhode Island | $94,539 | $45.45 |
| Washington | $89,068 | $42.82 |
| Colorado | $87,037 | $41.84 |
| Texas | $86,125 | $41.40 |
| Connecticut | $83,940 | $40.36 |
State Variation Analysis
Coastal states and major financial centers (DC, NYC, California) pay 20–30% above national average. Texas stands out as a high-paying state ($86,125) with lower cost of living—offering strong purchasing power. Consider cost of living when evaluating state salary differences.
CPA Certification ROI and Value
Understanding the return on investment for CPA certification.
Certification Premium
Immediate salary boost: CPAs earn 10–15% more than non-CPA accountants.
Career opportunities: CPA required for public accounting partner track, many CFO positions, and numerous senior corporate roles.
Job security: CPAs experience lower unemployment rates and stronger employment prospects.
CPA Requirements
Education: 150 college credit hours (typically requiring master's degree or additional coursework beyond bachelor's)
Exam: Pass 4-part CPA exam (challenging—requires 300–400 study hours)
Experience: 1–2 years supervised work experience (varies by state)
Investment vs. Return
Costs: Exam prep courses ($2,000–$4,000), exam fees (~$1,000), additional education (if needed)
Return: 10–15% salary premium × 30+ year career = hundreds of thousands in additional lifetime earnings
For most accountants, the CPA certification delivers strong ROI—the investment pays back within 2–3 years through higher salary.
What CPAs Do: Role and Specializations
Understanding CPA work helps contextualize compensation.
Core Responsibilities
CPAs: conduct financial audits and attestation, prepare and review tax returns, provide tax planning and advisory services, perform management consulting, conduct forensic accounting investigations, prepare financial statements and reports, and ensure regulatory compliance.
Work Environments
Public accounting firms: Big 4, regional firms, local practices
Corporate accounting: Industry positions in finance departments
Government: IRS, GAO, state agencies
Nonprofit: Foundations, universities, healthcare systems
Self-employed: Solo practitioners serving individual and business clients
Common Specializations
Audit, tax, advisory/consulting, forensic accounting, government accounting, and nonprofit accounting. Specialization often commands premium compensation.
Job Outlook and Career Growth
CPA careers offer strong employment prospects.
Employment Outlook
Accountants and auditors continue to be in demand as: financial regulations become more complex, businesses expand globally, technology creates new compliance requirements, and tax code changes require professional guidance.
Career Progression Paths
Public accounting: Staff accountant → Senior accountant → Manager → Senior manager → Partner
Industry: Staff accountant → Senior accountant → Accounting manager → Controller → CFO
Government: Entry-level → Senior accountant → Supervisory roles → Executive positions
CPA Essential for Advancement
The CPA designation is required for partnership in public accounting and strongly preferred for CFO and senior corporate finance roles. Without CPA, advancement often hits a ceiling.
How to Increase Your CPA Salary
Several strategies can boost CPA earnings.
Earn CPA Certification
The most impactful move—adds 10–15% immediately and unlocks senior roles.
Join Big 4 or Top-Tier Firm
Structured advancement to manager ($168,940) and partnership track. Even if you leave, Big 4 experience commands premium in industry.
Specialize in High-Demand Areas
Tax controversy, forensic accounting, IT audit, and M&A advisory command premium compensation.
Work in High-Paying States/Cities
NYC, DC, California, New Jersey pay 20–30% above average. Consider cost of living in decision.
Target Lucrative Industries
Media/streaming ($144,780), tech manufacturing ($124,180), and financial services pay significantly above accounting firm salaries.
Pursue Additional Certifications
CFA (finance focus), CIA (internal audit), CISA (IT audit), and CFE (fraud) add specialization value.
Move into Executive Roles
Controller positions pay $130,000–$180,000. CFO positions offer $150,000–$300,000+ depending on company size.
See our salary negotiation guide for strategies.
Frequently Asked Questions
What is the average CPA salary in 2025?
The average CPA salary is approximately $83,861. Entry-level CPAs earn $60,000–$70,000, mid-level $90,000–$110,000, and senior CPAs earn $120,000–$150,000+. Big 4 managers average $168,940.
Do CPAs make more than regular accountants?
Yes, CPAs earn 10–15% more than non-CPA accountants and auditors. The certification premium reflects the rigorous requirements and expanded career opportunities CPA provides.
How much do Big 4 CPAs make?
Big 4 compensation by level: Staff/Associate $60,000–$75,000, Senior Associate $85,000–$105,000, Manager $168,940, Senior Manager $150,000–$200,000, Director $180,000–$250,000, Partner $300,000–$1,000,000+.
Which states pay CPAs the most?
Highest-paying states: District of Columbia ($102,920), New York ($101,690), New Jersey ($96,620), California ($95,950), Massachusetts ($95,830). Financial centers dominate the top rankings.
Is becoming a CPA worth it?
Yes, for most accountants. The 10–15% salary premium, enhanced career opportunities, job security, and access to senior roles justify the investment. Costs ($3,000–$5,000 for exam prep and fees) pay back within 2–3 years. CPA is essential for public accounting partnership and many CFO positions.