CPA Exam Requirements by state (Chart summary)

This post contains the CPA requirements by state, educational requirements and other general requirements you need to have to be eligible to take the CPA exam.

CPA requirements by state

The CPA exam is a formal test, provided by the American Institute of CPAs for qualification criteria of all who wish to become certified public accountants. Once you have passed the exam, you are eligible to practice as a public accountant in the United States.

The CPA exam generally, involves a 14-hour exam which may be divided into four individual sections. This includes Business Environment and Concepts, Financial Accounting and Reporting (FAR), Regulation and Auditing and Attestation (AUD). All candidates are required to pass each section with at least 75 (on a scale of 0-99) to become certified.

However, before you can apply for the examinations you must be eligible. And yet, eligibility differs from one state to the other. In this article we will be exploring some of the requirements; you must have before sending your applications.

How to use this guide

Many states have their set rules and requirements. However, some states will offer one or more options for eligibility. Please note that all coursework required for eligibility must be carried out at regionally accredited schools within your State. This is a strict requirement, although some states might have exceptions to this rule. If you have a special case or may not meet some of the requirements, please check your state board accountancy or contact your advisor to find out the best option for you.

CPA Requirements by state.

Note: This is not a full list of the requirements, there are however special requirements that are included. Please refer to your state board of accountancy to find out more.

Alabama

Credits to Sit For Exam150
Credits for Licence150
Age19
CitizenshipYes
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

Educational Requirements

Option 1:

Bachelor’s degree that meets a certain requirement for coursework:

  • Financial Accounting
  • Auditing
  • Taxation
  • Management Accounting
  •  Government and Non-Profit Accounting
  •  Electives in Accounting
  • Business Law
  • Business-related courses

Option 2:

A master’s level degree in accounting from a school accredited by the American Assembly of Collegiate Schools of Business or some other accrediting body recognized by the Alabama State Board of Public Accountancy.

Option 3

A master’s degree in business and have the requirements in the undergraduate option.

Comments

CPA certificate will be issued as soon as candidate passes exams. However, License/permit to practice will be issued after the completion of experience requirement.

Alaska

Credits to Sit For Exam120 (B.A.) or 18 semester hours within completing the B.A.
Credits for Licence150
Age19
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

Educational Requirements

Option 1

An undergraduate degree in accounting with the following coursework:

  • 24 Semester Hours in Accounting
  • Three Semester Hours in Business Law
  • Three Semester Hours in Economics
  • Three Semester Hours in either math, statistics, or computer science

Option 2

An undergraduate degree and must have had 15 hours of accounting coursework.

Option 2

No undergraduate degrees but have the following requirements:

  • Be within 18 hours of a bachelor’s degree
  • Have completed 15 hours of accounting coursework

Option 3

An undergraduate degree without a lot of accounting courses but can meet this conditions:

  • Have a bachelor’s degree in another subject
  • Less than 15 hours in accounting coursework
  • One year of experience under the direct tutelage of a Certified Public Accountant

Arizona

Credits to Sit For Exam120 (B.A)
Credits for Licence150
Age18
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

Educational Requirements

Must have at least 18 semester hours of graduation, to be eligible to apply and meet the following educational requirements for licensure:

  • 36 semester hours in accounting (or the quarter-system equivalent)
  • 30 hours of accounting coursework in upper-level (non-intro) courses
  • 120 total hours of university coursework culminating in a bachelor’s degree

Arkansas

Credits to Sit For Exam150
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamNo

 Educational Requirements

Option 1

You do not require a Bachelor’s degree yet in accounting but, must have at least  30 semester hours in upper-level accounting courses and 20 hours in other business-related ( non-accountancy) courses.

Grade C is the least acceptable grade in all courses. However, coursework must have covered these capacities:

  • Financial Accounting
  • Management Accounting
  • Non-Profit or Governmental Accounting
  • Federal Taxation
  • Attestation and Auditing
  • Accounting Information Systems

Option 2

When you have an education was in a quarter system institution, simply convert your hours by multiplying them by two-thirds.

California

Credits to Sit For Exam120 (B.A)
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

Educational requirement

Option 1

A minimum of 150 semester hours of undergraduate work towards a bachelor’s degree in accounting and within these 150 hours, you must have 10 units of ethics, 24 hours of accounting subjects, 20 hours of accounting study subjects and 24 hours of business subjects.

The 24 hours of accounting subjects include these areas of study:

  • Accounting
  • Auditing
  • External or Internal Reporting
  • Financial Reporting
  • Financial Statement Analysis
  • Taxation

Option 2

If you do not meet the requirements in option 1, then you must qualify under the following courses

  • Assurance
  • Attestation
  • Bookkeeping
  • Cost
  • Peachtree
  • QuickBooks
  • CPA Review—from accredited institutions only

For any business subject requirement, you must have the following areas in your coursework:

  • Business Administration
  • Business Communications
  • Business Law
  • Computer Science/Information Systems
  • Economics
  • Finance
  • Management
  • Marketing
  • Mathematics
  • Statistics

For any accounting study requirements, you only need to have three credit hours from any of these areas:

  • Engineering, Architecture or Real Estate
  • English
  • Foreign Languages
  • Journalism
  • Physical, Life or Social Sciences

Option 3

If you have concluded a degree in Master of Accounting, Laws in Taxation or Taxation, then you are eligible.

Colorado

Credits to Sit For Exam120 (B.A)

 

Credits for Licence150

 

AgeNone
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

Educational Requirements

A completed bachelor’s degree programmed and then 30 semester hours following the CPA Exam on all four portions of the CPA examination which equals a total of 150 hours. (30- post exam hours must be finished within five years after the CPA test)

Within those 150 hours, you must meet these coursework requirements:

27 semester hours in upper-level courses with titles/subject matter such as these:

  • Accounting and information systems
  • Cost accounting
  • Ethics in accounting
  • Financial reporting for non-profit organizations or government agencies
  • Financial reporting for private, for-profit businesses
  • Financial statements & analysis
  • Fraud
  • Research and analysis in accounting
  • Taxes, research and analysis
  • Theories of accounting
  • Three hours in accounting ethics

And Six hours in auditing courses:

  • Advanced audits
  • Auditing information systems
  • Fraud
  • Some subset of general auditing
  • Three hours applying Generally Accepted Auditing Standards (GAAS)
  • Three hours in:

You will also require 27 hours in upper-level business administration courses which have the following courses:

    • Three required hours studying business communication, technical writing and communication and accounting communications
    • Business law

Organizational behaviour

  • Business ethics
  • Business communication
  • Economics
  • Finance
  • Information systems
  • Marketing
  • Management
  • A legal and social environment of business
  • Statistics
  • Quantitative applications

Connecticut

Credits to Sit For Exam120 (B.A)
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

Educational requirements

You must have about 150 semester hours of undergraduate work and a bachelor’s degree to start the process, which is around 120 hours.

Apart from the 150 semester hours, you must also have 60 hours of work.

Within the 150 semester hours, in general, education courses you must have a total of 36 semester hours in accounting (with introductory coursework; 30 hours in business administration or economics. This coursework must have the following areas:

  • Statistics
  • Marketing
  • Organizational behaviors
  • Management Principles
  • Business Law
  • Managerial Finance
  • Managing Financial Portfolios
  • Micro Economics
  • Macro Economics
  • Economic Theories and Principles

Delaware

Credits to Sit For Exam120 (B.A)
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

 Educational requirements

You must have 120 semester hours of undergraduate coursework which actually means a bachelor’s degree to qualify to sit for the CPA exam. You must also have to complete 30 hours later—for a total of 150 semester hours—to qualify for the full state license.

Keep in mind that your college or university must be regionally accredited. You must also take a minimum of 24 credit hours in accounting, covering the following areas:

  • Financial Accountancy
  • Auditing
  • Taxation

Please note: All that commercial CPA review courses cannot be counted towards the education requirement, nor can CLEPs or correspondence courses

Delaware is a two-tier state, therefore; you can either apply for CPA permit or a certificate. The permit gives you permission to practice accountancy in Delaware and sign binding documents.

The certificate, on the other hand, gives you no permission to practice accountancy but can be permissible on business cards or other documents, provided you do not add the words “not in public practice” next to your CPA title.  Requirements are however the same for both cases.

District of Columbia

Credits to Sit For Exam150
Credits for Licence150
Age18
CitizenshipNo
ResidencyYes
Social SecurityYes
ExperienceYes
Ethics ExamNo

Note: You will receive CPA certificate when you pass the CPA exams. However, License/permit can only be issued at the completion of the experience.

Florida

Credits to Sit For Exam120 (B.A)
Credits for Licence150
AgeNil
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamNo

 

Educational Requirements

Option 1

You must have 120 semester hours (160 quarter hours) of undergraduate work from fully regionally accredited institutions. However, If you received your education in either Canada, Mexico, Ireland, Australia, New Zealand or Hong Kong, their accreditation boards are also permissible.

Option 2

Without an undergraduate degree from an accredited college or university, you may still apply for the exam in Florida. If you have been accepted to a master’s degree program and have completed 15 semester hours.

This, however, also includes six hours of other graduate-level coursework in accounting and three graduate-level hours in tax courses. The remaining nine hours must be dedicated to accounting courses for increased chances of approval.

To sit for the exam, you must have the following areas of coursework:

  • 24 hours of general business education, 21 of which must be at the upper level. A minimum of 6 semester hours must cover business law covering Uniform Commercial Code, contracts and torts.
  • 24 hours of upper-level coursework in taxes, cost and managerial accounting, accounting information systems, auditing and financial accounting,

To get a full license, then you must have the following areas

  • 36 hours studying auditing, taxation, cost/managerial accounting, financial and accounting information systems.
  • AP courses are acceptable credits( subject to your degree-granting institution)
  • Do not go beyond nine hours of statistics
  • 36 hours studying general business, including six hours in business law courses.
  • You should not surpass more than nine semester hours in computer courses
  • You can replace upper-level accounting courses with regards to  general business requirements

Georgia

Credits to Sit For Exam120 (B.A)
Credits for Licence150
Age18
CitizenshipNo
ResidencyNo
Social SecurityNo
ExperienceYes
Ethics ExamYes

Educational Requirements for CPA Exam

You will require 120 semester hours of undergraduate coursework that with a major in accounting. For a full license, you must have the following requirements:

  • 30 semester hours of courses above the introductory level
  • 24 semester hours studying general business classes

You must cover the following areas:

  • Financial analysis
  • Taxation
  • Attestation
  • Cost accounting
  • Government/non-profit accounting
  • Financial reporting

Guam

Credits to Sit For Exam120 (B.A)
Credits for Licence150
AgeNil
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamNo

Hawaii

Credits to Sit For Exam120 ( B.A) within 12 days of completing B.A
Credits for Licence150
Age18
CitizenshipYes
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamNo

Educational Requirements

About 150 hours with coursework meeting the following criteria:

A. 24 hours of upper-level or graduate courses in business in these courses:

  • Trusts and Estates
  • Taxation
  • Forensic Accounting
  • Financial Reporting
  • Financial Planning
  • Cost Accounting
  • Corporate Finance
  • Audits
  • Attestation
  • Accounting Theory
  • Accounting Information Systems

B. For your Business classes, consider the following areas:

  • Business Communications
  • Business Law
  • Economics—Macro and Micro
  • Legal Aspects of Business
  • Management
  • Marketing
  • Statistics

 Idaho

Credits to Sit For Exam120 (B.A)
Credits for Licence150
Age18
CitizenshipNo
ResidencyYes
Social SecurityYes
ExperienceYes
Ethics ExamYes

Educational Requirements

About 150 total semester hours for your full license but 120 to sit for the CPA exam. However, coursework must have the following areas:

A. 24 baccalaureate hours in accounting covering the following areas:

  • Financial Accounting
  • Auditing
  • Taxation
  • Management Accounting

B. 24 hours in business courses in some or all of the following:

  • Business Communications
  • Business Law
  • Economics
  • Management
  • Marketing
  • Statistics

Illinois

Credits to Sit For Exam150
Credits for Licence150
Age18
CitizenshipNo
ResidencyNo
Social SecurityNo
ExperienceYes
Ethics ExamYes

 

Education Requirements

About 150 hours is needed for the full license but about 120 hours can allow you to sit for the exam. However, make sure that your coursework covers of the following options.

Option 1 –Undergraduate degree with any major, with the following courses:

A. 30 baccalaureate hours of these areas:

  • Auditing
  • Financial Accounting
  • Management Accounting
  • Maximum of three hours from internships or other accounting experience
  • Research and Analysis of accounting theories ( 2 hours)
  • Taxation

B. 24 baccalaureate hours in business courses:

  • Business Ethics
  • Business Law
  • Economics
  • Finance
  • Information Systems
  • Marketing
  • Quantitative Methods
  • Statistics

Option 2 – Undergraduate degree in accounting from an accredited institution.

Option 3 – Graduate degree in the business including 30 hours in accounting in these areas

  • Auditing
  • Financial Accounting
  • Managerial Accountancy
  • Taxation
  • Two hours of Research and Analysis

Indiana

Credits to Sit For Exam24 semester hours or equivalent quarter hours in undergraduate accounting or 15 semester hours or equivalent quarter hours in graduate level accounting or an equivalent combination of both.
Credits for Licence150
Age18
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamNo

Iowa

Credits to Sit For Exam120 (B.A.) or 120 days within completing B.A.
Credits for Licence150
AgeNil
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

Kansas

Credits to Sit For Exam150
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyYes
Social SecurityYes
ExperienceYes
Ethics ExamYes

Education Requirement

A bachelor’s degree and a total 150 semester hours in coursework which bears in mind the following criteria:

A. 42 semester hours studying business and general education courses with subjects such as:

  • Business law
  • Statistics
  • One upper-level economics course
  • Marketing
  • Management
  • Macro and microeconomics
  • Finance
  • Computer science
  • Algebra or some other higher level math

B. 11 hours studying written and oral communications. You might select courses such as the following:

  1. Technical writing
  2. Public Speaking
  3. Interpersonal communications
  4. Business communications

C. 30 hours studying accounting theories with respect but to limited to the following courses:

  1. Upper-level managerial accounting
  2. Upper-level financial accounting
  3. Upper-level accounting systems
  4. Auditing

Kentucky

Credits to Sit For Exam120 (B.A)
Credits for Licence150
Age18
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamNo

Louisiana

Credits to Sit For Exam150
Credits for Licence150
AgeNil
CitizenshipYes
ResidencyYes
Social SecurityYes
ExperienceYes
Ethics ExamNo

Maine

Credits to Sit For Exam120 (B.A.) or 120 days within completing B.A.
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamNo

Maryland

Credits to Sit For Exam120 (B.A)
Credits for Licence150
Age18
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

Massachusetts

Credits to Sit For Exam120 (B.A)
Credits for Licence150
Age18
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamNo

Michigan

Credits to Sit For Exam120 ( B.A)
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamNo

Minnesota

Credits to Sit For Exam150
Credits for Licence150
AgeNil
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

Mississippi

Credits to Sit For Exam150
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyYes
Social SecurityYes
ExperienceYes
Ethics ExamNo

Education Requirement

A minimum of about 150 hours of semester credit to sit for the CPA exam consisting of 24 of those in accounting including, but not limited to topics such as these:

  • Taxation
  • Not-for-Profit/Government Accounting
  • Management/Cost Accounting
  • Financial Accountancy
  • Auditing

You will also need the following courses:

  • Marketing
  • Management
  • Information Systems
  • Business Law
  • Business Ethics
  • Business Communications

Missouri

Credits to Sit For ExamWithin 60 days of completing education requirements
Credits for Licence150
Age21
CitizenshipNo
ResidencyYes
Social SecurityYes
ExperienceYes
Ethics ExamYes

A minimum of 120 hours is required to sit for the CPA exam with 33 credit hours in accounting, having a minimum of 18 hours in upper-level courses. Study the following subjects:

  • Theories of Accounting
  • Taxation
  • Not-for-profit Accounting
  • Government Accounting
  • Financial Reporting
  • Cost Accounting
  • Auditing

You will also need 27 semester hours studying general business topics, such as the following:

  • Marketing
  • Management
  • Macro and/or Micro Economics
  • Business Law
  • Business Communications
  • Accounting Law

Montana

Credits to Sit For Exam120 (B.A)
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyNo
Social SecurityNo
ExperienceYes
Ethics ExamYes

 

Education Requirements

A Bachelor’s degree, a master’s degree in accounting, or a Master of Business Administration (MBA) that allows for adequate focus on accounting amounting to about 150 hours of coursework  with the following criteria

A.24 hours in upper-level undergraduate or graduate courses that cover the following subjects:

  • Auditing
  • Financial Accounting
  • Managerial/Cost Accounting
  • Taxation

B. 24 hours of business-related courses such as these:

  • Business Communication
  • Business Law
  • Finance
  • Information Systems
  • Management
  • Marketing
  • Micro or Macro Economics
  • Organizational Psychology

 

Nebraska

Credits to Sit For Exam150
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyYes
Social SecurityYes
ExperienceYes
Ethics ExamYes

Educational Requirements

150 hours of academic work with about 30 hours of upper-level accounting courses, with the following subjects:

  • Accounting for Government and/or Non-Profits
  • Auditing
  • Financial Accounting Theory
  • Information Systems
  • Managerial/Cost Accounting
  • Taxation

You will also need 36 hours of courses in business-related classes, including these subjects:

  • Business Communications
  • Business Ethics
  • Business Law
  • Macro Economics
  • Management
  • Marketing
  • Micro Economics
  • Principles of Accounting

Nevada

Credits to Sit For Exam150
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyYes
Social SecurityYes
ExperienceYes
Ethics ExamYes

150 Semester hours with a Bachelor’s degree or Master’s degree and about 30 semester hours of accounting courses above in upper-level studies with the following subjects criteria:

  • Cost accounting ( 3 hours)
  • Electives in Accounting (12 hours)
  • Federal income tax (3 hours)
  • Financial accounting ( 9 hours)

You will also need about 24 semester hours in business-administration courses such as:

  • Business Communication
  • Business Ethics
  • Business Law
  • Data Processing
  • Finance
  • Information Systems
  • Legal and Social Environment
  • Macro and/or Micro Economics
  • Management
  • Marketing
  • Organizational behavior
  • Statistics

New Hampshire

Credits to Sit For Exam120 (B.A)
Credits for Licence120 B
AgeNone
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamNo

Educational Requirements

The following courses are required alongside a bachelor’s degree and 120 ( or 150) hours of coursework.

A. 30 hours in Accounting including:

  • Taxation
  • Financial Accounting
  • Cost Accounting
  • Auditing

B. 24 hours in business-related subjects, including, but not limited to:

  • Business Communications
  • Business Ethics
  • Business Law
  • Management
  • Marketing

 

New Jersey

Credits to Sit For Exam120 (B.A)
Credits for Licence150
Age18
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

Educational Requirements

Option 1: 24 hours in undergraduate accounting, or 15 hours in graduate accounting covering alongside bachelor’s degree with the following coursework:

  • Accounting
  • Auditing
  • Taxation
  • Cost Accounting

Option 2

A bachelor’s degree from an accredited business school with coursework having the following

  • 24 hours of accounting at the graduate or undergraduate level
  • 24 hours of business-related (non-accounting) coursework at the undergraduate level

Option 3

A bachelor’s degree or greater from a regionally accredited school that includes the following coursework:

  • 30 hours of accounting coursework
  • 24 hours of business-related (non-accounting) coursework at either the graduate or undergraduate level

New Mexico

Credits to Sit For Exam120 (B.A)
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

 

Educational Requirements

To sit for the CPA exam, you will require about 120 semester hours. However, if you wish for full licensure then you must have 150 hours as well as master’s-level coursework. Ensure to select about 30 hours in accounting classes.

New York

Credits to Sit For Exam120 (B.A)
Credits for Licence150
Age21
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamNo

Educational Requirements

A total of 150 credit hours with an undergraduate degree and the following courses:

  • Taxation
  • Financial accounting
  • Cost accounting
  • Auditing and Attestation

However, to qualify for your license, you must have about 150 hours from either a bachelor’s degree (plus additional credits) or master’s degree from an AACSB accredited program which has the following course criteria:

A. 33 hours in accounting courses in the following areas:

  • Taxation
  • Financial accounting
  • Cost accounting
  • Auditing and Attestation
  • Accounting Research

B. 36 hours in general business courses in the following areas:

  • Marketing
  • Management
  • Macro or Micro Economics
  • Business Law
  • Business Ethics
  • Business Communications

North Carolina

Credits to Sit For Exam120 (B.A)
Credits for Licence150
Age18
CitizenshipYes
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

 

You will need about 150 semester hours and have at least matriculated with a bachelor’s degree with any  of the two options

Option 1

  • About 30 hours of undergraduate accounting courses with six hours maximum in accounting principles and a maximum of three hours in business law
  • OR a mixture of undergraduate and graduate courses, with a maximum of four graduate hours of income tax courses
  • OR 20 semester hours of graduate accounting courses.

Option 2

A. 24 credit hours with three credits in each of these courses:

  • Statistics
  • Social science/humanities
  • Management
  • Law
  • International environment
  • Finance
  • Ethics
  • Economics
  • Computer technology
  • Communications

Option 3

A master’s degree or higher in one of the following fields:

  • Tax law
  • Law degree
  • Finance
  • Economics
  • Business administration
  • Accounting

North Dakota

Credits to Sit For Exam Within 6 months of completing education requirements
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

 

Educational Requirements

You must have about 150 semester’s hours of college credit as well as a bachelor’s degree with the following criteria

A. 24 hours of accounting coursework at the upper level in these courses:

  • Business Law ( About three hours)
  • Theories of Accounting
  • Taxation
  • Financial Reporting
  • Cost Accounting
  • Auditing
  • Attestation

B. 24 hours of business courses including

  • Economics (about three hours)
  • Real Estate
  • Marketing
  • Management
  • Finance
  • Business Communications

 

Northern Mariana Islands

Credits to Sit For Exam150
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyNo
Social SecurityNo
ExperienceYes
Ethics ExamNo

 

Ohio

Credits to Sit For Exam150
Credits for Licence150
Age18
CitizenshipNo
ResidencyYes
Social SecurityYes
ExperienceYes
Ethics ExamYes

 

You must have finished about 150 semester hours of college work which adheres to any of these options.

Option 1

A. 30 hours of Accounting in these areas:

  • Taxation
  • Professional Ethics
  • Management/Cost Accounting
  • Financial Accounting
  • Auditing

B. 24 hours studying business in these areas:

  • Marketing
  • Management
  • Corporate Finance
  • Business Communications

Option 2

A master’s degree in Accounting from an accredited institution is also applicable

Option 3

A master’s degree in business with about 18 of accounting in grad school or 30 hours of undergraduate credit in accounting in the following areas:

  • Professional Ethics
  • Management/Cost Accounting
  • Financial Accounting
  • Auditing–must cover Generally Accepted Auditing Standards (internal auditing is not eligible)

Option 4

If you do not meet the 150 hour requirement, you must have scored about 620 in the Graduate Management Admission Test. This, however, still requires that you have either bachelor’s or associate’s degree with about 24 hours of general business courses with 30 semester hours in accounting

 

Oklahoma

 

Credits to Sit For Exam150
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyYes
Social SecurityYes
ExperienceYes
Ethics ExamYes

Educational Requirements

150 hours of undergraduate coursework in which about 76 hours emanates from upper-level coursework and 30 hours of accounting courses in the areas below. However, computer classes are also necessary.

  • Assurance
  • Auditing
  • External auditing standards including Statements on Auditing Standards
  1. Nine hours minimum coursework in any of the following:
  • Statistics
  • Risk Management
  • Marketing
  • Management
  • Insurance
  • Information Systems
  • Finance
  • Economics
  • Business Law
  • Business Communication

* Unqualified Courses for Accounting course requirement:

  • Masters Level Managerial Accounting
  • Graduate Level Financial Accounting

Oregon

Credits to Sit For Exam150
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

Educational Requirements

About 150 semesters or 225 quarter hours* which should include the following coursework areas:

A. 24 semester hours, or 36 quarter hours studying accounting including, but not limited to:

  • Auditing
  • Cost Accounting
  • Financial Statements
  • Taxation
  • Theories of Accounting

B. 24 semester hours, or 36 quarter hours studying business or accounting-related courses such as:

  • Business Communications
  • Business Ethics
  • Business Law
  • Corporate Finance
  • Economics

Pennsylvania

Credits to Sit For Exam120 (B.A)
Credits for Licence150
Age18
CitizenshipNo
ResidencyYes
Social SecurityYes
ExperienceYes
Ethics ExamNo

Educational Requirements

You must have 150 semester hours to be eligible for full license. It must have the 24 hours of the following course areas. However, you can also use 120 hours to sit for the CPA exam especially if you are looking towards   Masters in Accountancy (MAcc) or a Master of Business Administration (MBA) degree

  • Accounting
  • Audit
  • Business Law
  • Business Law, Auditing or Finance (Three hours)
  • Finance
  • General Accounting (Three hours)
  • Taxation.

Puerto Rico

Credits to Sit For ExamNone
Credits for Licence150
Age21
CitizenshipNo
ResidencyYes
Social SecurityYes
ExperienceNo
Ethics ExamNo

Rhode Island

Credits to Sit For Exam120 (B.A)
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyYes
Social SecurityYes
ExperienceYes
Ethics ExamYes

 A 150 semester hour qualification in any three options

Option 1:  A master’s degree in accounting with matriculation

Option 2:  Graduate degree with 24 undergraduate hours in accounting or  15 post-grad hours of accounting in these areas:

  • Fundamental Accounting(Six hours)
  • Intermediate Financial Accounting & Reporting( Six hours)
  • Taxation (Three hours )
  • Auditing (Three hours )
  • Advanced Financial Accounting & Reporting

Option 3: A Baccalaureate degree comprising of 24 hours of business-related courses or 24 hours in either undergraduate or graduate accounting or either at the graduate or undergraduate level. You must meet the following areas:

  •  Fundamental Accounting
  • Intermediate Financial Accounting & Reporting
  • Taxation
  • Auditing
  • Advanced Financial Accounting & Reporting
  • Economics
  • Business Law

Note: CPA review courses only acceptable if they are credited by an accredited college. however, Commercial CPA courses are not accepted

South Carolina

Credits to Sit For Exam120 (B.A)
Credits for Licence150
Age18
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

Educational Requirements

You must have 150 hours alongside a bachelor’s degree which fulfils these criteria:

A. 36 hours of accounting classes, including:

  • Auditing
  • Financial Accounting
  • Managerial/Cost Accounting
  • Taxation

B. 36 hours of business-related courses, including:

  • Business Law
  • Computer Science
  • Corporate Finance
  • Economics
  • Ethics
  • Finance
  • Management
  • Marketing
  • Statistics

Note: Commercial CPA review courses are not acceptable for licensure

South Dakota

Credits to Sit For ExamWithin 100 days of completing education
Credits for LicenceNone
AgeNo
CitizenshipNo
ResidencyNo
Social SecurityNo
ExperienceYes
Ethics ExamYes

 Educational Requirements

You must have a 150 semester-hour requirement for CPA licensure with the following areas:

A. 24 semester hours in accounting with these courses:

  • Auditing
  • Cost Accounting
  • Intermediate/advanced accounting
  • Taxation

B. 24 semester hours in business-related courses that may include:

  • Business Communications
  • Business Law
  • Corporate Finance
  • Economics
  • Management
  • Marketing

Tennessee

Credits to Sit For ExamWithin 200 days of completing education
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

Educational Requirements

You must have about 150 semester hours from a bachelor’s degree, in the following areas:

A. 30 semester hours in the accounting of which 24 hours is in the upper level in these courses:

  • Attest
  • Auditing
  • Financial Reporting
  • Taxation
  • Theories of Accounting

B. 24 semester hours in general business courses but should include this as well:

  • Business Communications
  • Business Ethics
  • Business Law
  • Economics
  • Finance
  • Management
  • Marketing
  • Mathematics, including statistics and probability

Texas

Credits to Sit For Exam150
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

Educational Requirements

You must have 150 semester hours with the following areas inclusive:

A. 30 semester hours of upper-level work including these subjects:

  • Attestation
  • Auditing, Control and Risk-assessment
  • Cost Accounting
  • Financial Accounting–up to nine hours of intermediate, advanced and theory
  • Fraud Examination
  • Public accounting

B. 24 semester hours of upper-level business courses with no more than six hours in any one area, such as the following:

  • Finance
  • Information systems
  • Marketing
  • Statistics
  • Economics
  • Management
  • Business Law
  • Three semester hour in Ethics courses (approved by the board, see your state board for this)

U.S Virgin Islands

Credits to Sit For ExamNone
Credits for LicenceHigh School Diploma or College degree c
AgeNone
CitizenshipNo
ResidencyYes
Social SecurityYes
ExperienceYes
Ethics ExamNo

 Educational Requirements

A diploma from any 4- year high school or a bachelor’s degree from a recognized university or college as well as 30 semester hours in business law, economics, finance and 20 hours in accounting.

Utah

Credits to Sit For Exam150
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

Educational Requirements

A minimum of 150 semester hours is required in any of the three options below.

Option 1

  • A graduate degree in accounting from an AACSB or ACBSP accredited institution.

Option 2

An MBA from an AACSB or ACBSP accredited institution with 15 semester hours of graduate coursework in the following areas

  • Auditing
  • Cost Accounting
  • Financial accounting
  • Taxation

Option 3

Bachelor’s degree (plus 30 hours) in accounting with following areas:

A. 30 semester hours beyond the requirements of your baccalaureate degree

B. 16 semester hours of upper-level accounting courses with at least one two hour course in the following areas:

  • Auditing
  • Financial accounting
  • Management accounting
  • Taxation

C. 8 semester hours in graduate accounting courses in the following areas:

  • Auditing
  • Financial accounting
  • Management accounting
  • Taxation
  1. 12 semester hours of upper-level, business courses.
    B. 12 semester hours graduate business or business courses.
    D. 10 semester hours of graduate or undergraduate business or accounting courses.

Option 4

Bachelor’s or master’s degree in any field with the following coursework:

A. 30 semester hours in business with a minimum of 2 semester hours in these subjects:

  • Business administration (including marketing, production, policy, organizational behavior or management)
  • Business Law
  • Economics
  • Ethics
  • Finance
  • Information Systems
  • Statistics and quantitative methods
  • Written and oral communication

B. 24 semester hours in upper level undergraduate accounting courses with at least 2 hours in these areas:

  • Auditing
  • Cost Accounting
  • Finance
  • Systems
  • Taxes

C. 30 semester hours of business courses beyond the baccalaureate requirements that include:

  • Eight semester hours of graduate accounting courses.
  • 12 hours of graduate accounting or master’s level business courses.
  • 10 semester hours of added business courses at the upper-level undergraduate or the graduate level.

Vermont

Credits to Sit For Exam120 (B.A) or within 60 days of completing B.A
Credits for Licence120 d
AgeNone
CitizenshipNo
ResidencyNo
Social Security 
ExperienceYes
Ethics ExamYes

Educational Requirements

You must have a total of 150 credit hours for full license. However, you can apply with about 120 semester hours, if you have undergone matriculation with a bachelor’s degree.

Foreign credits are also accepted from universities in Canada who are a part of the Association of Universities and Colleges of Canada (other foreign schools may also apply).

You also must have about 42 hours in accounting, auditing and business with studies in the following areas:

Note: Commercial CPA review courses will not count towards your application.

  • Courses of any sort and from any institution may count, provided that they transferred to a regionally accredited institution.
  • Six semester hours in financial accounting
  • Three semester hours in auditing
  • Three semester hours in Business Law
  • Three semester hours in Ethics: business ethics, philosophical ethics or accounting ethics
  • Three semester hours in taxation (U.S. income tax law)

Virginia

Credits to Sit For Exam120 (B.A)
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

 Educational Requirements

You must have 120 hours of coursework with the coursework areas below; however, you must have added 30 hours for licensing.

A.24 semester hours of accounting courses that cover these subjects:

  • Auditing
  • Cost Accounting
  • Financial Accounting
  • Taxation

B. 24 semester hours of business courses not to exceed six in accounting. Courses may include the following:

  • Management
  • Marketing
  • Business Law
  • Corporate Finance
  • Finance

Washington DC

Credits to Sit For ExamWithin 180 days of completing education requirements
Credits for Licence150
AgeNone
CitizenshipNo
ResidencyNo
Social SecurityYes
ExperienceYes
Ethics ExamYes

 Education Requirements

You must have at least 150 semester hours of college-level with the required coursework is as follows:

  • Auditing–Three semester hours
  • Commercial Law–Three semester hours
  • Cost Accounting–Three semester hours
  • Federal Income taxes–Three semester hours
  • Financial Accounting–Three semester hours

Other accounting and related courses such as these:

  • Accounting Theory–Three semester hours
  • Advanced Accounting–Three semester hours
  • Business Law–Three semester hours
  • Forensic Accounting–Three semester hours

West Virginia

Credits to Sit For Exam120 (B.A)
Credits for Licence150
Age18
CitizenshipNo
ResidencyYes
Social SecurityYes
ExperienceYes
Ethics ExamNo

Educational Requirements

You must have 150 semester hours for full licensure, but you apply for the CPA exam after matriculation which requires 120 hours.

You must have studied in the following areas:

  1. 27 semester hours in accounting courses such as the following:
  • Accounting electives–nine semester hours
  • Auditing and accounting information systems–six semester hours
  • Business law–six semester hours
  • Cost, managerial, non-profit or governmental accounting–three semester hours
  • Financial or intermediate accounting–six semester hours
  • Taxation–three semester hours
  1. 27 semester hours in business-related courses such as these:
  • Business electives–three semester hours
  • Economics–three semester hours
  • Ethics courses such as Business Ethics or Accounting Ethics–three semester hours
  • Finance–three semester hours
  • Management–three semester hours
  • Marketing–three semester hours
  • Statistics–three semester hours

Wisconsin

Credits to Sit For ExamWithin 60 days of completing education requirements
Credits for Licence150
Age18
CitizenshipNo
ResidencyNo
Social SecurityNo
ExperienceYes
Ethics ExamYes

Educational Requirements

Option 1

You must have about 150 semester hours of college at the undergraduate or graduate level. You must have the following coursework in your transcripts:

  • 24 semester hours of undergraduate accounting courses, including the following:
    • Auditing
    • Cost Accounting
    • Financial Accounting
    • Taxation
  • 15 semester hours of graduate accounting covering these topics:
    • Auditing
    • Cost Accounting
    • Financial Accounting
    • Taxation
  • A combination of the graduate and undergraduate requirements. Often, a graduate credit is worth 1.5 undergraduate credits.

Option 2

A bachelor’s degree in accounting with the following coursework:

  • 24 semester hours in accounting that cover the following subjects:
    • Cost Accounting
    • Taxation
    • Auditing
    • Financial Accounting
  • 24 semester hours’ worth of business classes, such as these:
    • Business law
    • Management
    • Marketing
    • Finance
    • Economics

Note: CPA review courses are not accepted.

Wyoming

Credits to Sit For Exam150
Credits for Licence150
Age18
CitizenshipNo
ResidencyYes
Social SecurityYes
ExperienceYes
Ethics ExamYes

Educational requirements

You must have of 150 semester hours (225 quarter hours) and coursework in the following areas:

A. 24 semester hours of accounting coursework in a upper level undergraduate or graduate level, including these subjects:

  • Auditing
  • Taxation
  • Cost Accounting
  • Accounting Theory
  • Attestation
  • Forensic Accounting
  • Financial Accountancy

B. 24 semester hours of business-related coursework in courses such as these:

  • Business law
  • Business communications
  • Marketing
  • Management
  • Information systems
  • Finance
  • Statistics
  • Technical writing

Related: CPA Exam Requirements And Registration Process

And there you have it, a summary of the CPA Requirements by state. If you need any more information, please, place a comment below.

Summary
Review Date
Reviewed Item
CPA Exam Requirements
Author Rating
51star1star1star1star1star

Related Articles

Back to top button
error: Content is protected !!
Close