CIA vs CPA

Accounting certifications come in several different forms. Distinguishing the differences between them is key when you’re trying to decide which one is right for you.

With so many abbreviations, things can get confusing. I’m going to break it down to make things simple and straightforward.

One of the most common designations is that of the CPA (Certified Public Accountant), however, just because it’s widely known doesn’t mean it’s the right title for you. Let’s do a CIA vs CPA comparison to find out just how different these positions are.

Job Descriptions

CIAs, spend most of their time conducting internal audits. CIAs are responsible for ensuring that all the i’s are dotted and t’s are crossed when it comes to a company’s’ financials.

This position requires a high level of morality to ensure that money is not being defrauded or misused in any way.

CPAs, on the other hand, have a broader certification and may be responsible for performing a number of different jobs, such as income tax preparation, record keeping,  consulting, and auditing financial statements to make sure that these are in accordance with GAAP.

CPAs must pass three Core sections plus one Discipline section to become licensed. Each state has its own educational and experience requirements for CPA licensure.

Education and Work Requirements

Before you can become a Certified Internal Auditor, you must meet certain educational requirements.

CIA education and experience follow The IIA: bachelor’s plus 2 years of internal audit experience, or master’s plus 1 year. You can sit the exam before the experience is finished. Candidates without a degree start with the Internal Audit Practitioner path. Licensed U.S. CPAs may use the CIA Challenge Exam.

For CIA prep, start with our CIA review courses ranking rather than a Crush CPA URL.

One of the major differences between a CIA and CPA is their respective education requirements. The state in which you plan to practice as a CPA determines specifically how much education you must have.

For example, in Delaware you are required to have a bachelor’s degree plus 2 years of general accounting work experience to get your CPA license. However, in California you need a graduate degree (150 credits) and 1 year of accounting work experience to get licensed as a CPA. Unlike CIAs, who are nationally certified, CPAs must obtain a license for each state in which they practice.

Taking the Exam

The CIA exam is three parts (a fourth part was retired in 2013). The 2025 syllabus is Part 1 Internal Audit Fundamentals, Part 2 Internal Audit Engagement, and Part 3 Internal Audit Function. You have 3 years from IIA program approval to finish the exam and the experience requirement.

To become a CPA you sit three Core sections plus one Discipline. BEC left the exam in January 2024 under CPA Evolution. Current sections are Core AUD, FAR, and REG, plus one of BAR (Business Analysis and Reporting), ISC, or TCP. Details: the CPA exam sections guide. AICPA 2026 year-to-date pass rates (Q1 through Q2): TCP 79.53%, ISC 67.45%, REG 66.78%, AUD 48.65%, BAR 43.64%, FAR 42.95% (AICPA scoring and pass rates).

As you can see, both career paths require quite a lot of schooling and work experience. For many people it comes down to what will be most profitable in the future, which brings us to a comparison of the salary of a CIA vs CPA.

With most positions, salaries vary quite a bit depending on whether you are an entry-level hire or sit in a corner office among the other partners in your firm.

The U.S. Bureau of Labor Statistics puts the median wage for accountants and auditors at $81,680 as of May 2024 (BLS Occupational Outlook). Internal auditor and CPA pay both move with industry, city, and seniority. For a CIA-specific breakdown see our CIA salary guide.

Of course, depending on your motivation and ability to move up the career ladder, you have the potential to earn significantly more in both careers.

If you have any experience with these 2 accounting designations and would like to share it with our readers, please leave a comment in the box below, I’d love to hear from you!