CPA Education Requirements by State

Updated 5/9/2012

State
Arizona Alabama Alaska Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa

Website
http://www.azaccountancy.gov/Certification/FAQs.aspx#Q4 http://www.asbpa.state.al.us/exam.htm http://www.commerce.state.ak.us/occ/pcpa.cfm, http://www.nasba.org/exams/cpaexam/alaska/ http://www.arkansas.gov/asbpa/Rules-New.html http://www.dca.ca.gov/cba/applicants/lic_require.shtml http://www.dora.state.co.us/Accountants/rules.htm http://www.ctcpas.org/Content/Students/Pledge/Requirements.aspx http://www.nasba.org/exams/cpaexam/delaware/, http://dpr.delaware.gov/boards/accountancy/faqs.shtml http://www.myfloridalicense.com/dbpr/cpa/CPA-examlink1.html http://sos.georgia.gov/plb/accountancy/ http://hawaii.gov/dcca/pvl/boards/accountancy/application_publications http://www.isba.idaho.gov/HTM/FAQ.htm#Licensure_Education http://www.illinois-cpa-exam.com/certification/educational-requirements http://incpas.org/Students/Certified/LicensingRequirements.aspx http://www.nasba.org/exams/cpaexam/iowa/

Units Required Overview of Education Requirements *
150 36 upper division) 33 units of ACCT (including 30 9 financial acct, 6 audit, 6 taxation, 3 management acct, 3 150 government or non-profit acct), 3 units of business law 150 24 units of ACCT, 3 units of business law 150 150 150 150 30 units of ACCT (not including introductory accounting courses, must have a "C" or better in all ACCT classes 30 units of ACCT, 10 units of ethics 27 units of ACCT, 3 units of Accounting Ethics 36 units of ACCT

150 24 units of ACCT 24 units of upper division ACCT (not including introductory accounting courses), 6 150 units of business law 150 30 units of ACCT (not including introductory accounting) 150 24 units of ACCT (including 18 upper division units) 150 24 units of ACCT 150 30 units of ACCT, 2 units of research/analysis, 3 units of business ethics 150 24 units of ACCT 150 24 units of ACCT 30 units of ACCT (not including introductory accounting), 1 upper division econ 150 course, 2 business law courses, 1 computer systems course 150 27 units of ACCT

Kansas Kentucky

http://www.ksboa.org/exam_info.htm http://cpa.ky.gov/cbt/requirements.htm http://cpaboard.state.la.us/what-is-the-%e2%80%9c150-hourrequirement%e2%80%9d-that-is-what-are-the-educational-requirements-to-qualifyto-sit-for-the-cpa-exam/ http://www.maine.gov/pfr/professionallicensing/professions/accountants/cpa.htm http://www.dllr.state.md.us/license/cpa/cpareq.shtml http://www.nasba.org/exams/cpaexam/massachusetts/ http://www.michcpa.org/Content/Home.aspx, http://www.nasba.org/exams/cpaexam/michigan/ http://www.msbpa.ms.gov/license.html http://www.nasba.org/exams/cpaexam/missouri/ http://www.mtrules.org/gateway/RuleNo.asp?RN=24%2E201%2E501 http://www.nbpa.ne.gov/cpa_exam.html http://www.nvaccountancy.com/new_education.fx http://www.nh.gov/jtboard/boafaq.htm

Louisiana Maine Maryland Massachusetts Michigan Mississippi Missouri Montana Nebraska Nevada New Hampshire

150 24 units of ACCT (not including introductory accounting), 3 units of business law 150 15 units of ACCT 150 30 units of ACCT, 3 units of ethics, 3 units of business law 150 21 units of ACCT, business law course, information systems course 150 150 150 150 150 150 150 24 units of ACCT 24 units of ACCT 33 units of ACCT (including 18 upper division) 24 units of ACCT (not including introductory accounting) 30 units of ACCT (not including introductory accounting courses) 30 units of ACCT and 3 units of Business Law 30 units of ACCT, business law course, professional ethics course

pt/community/state_board_of_accounti ng/12502 http://www.gov/BOA/ExamReq.html http://www.New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah http://www.shtml http://www.nasba.gov/profdetail.nd.nasba.tn.html http://www.html http://www.nmscpa.boa.htm#ELIGIBILITY REQUIREMENTS http://www.htm http://www.us/POL/Accountancy/index.htm#SUBC HAPTER_8F_-_REQUIREMENTS_FOR_CERTIFI http://www.org/opr1/accountants/rules.gov/examination/Pages/AcademicRequirement.ok.org/exams/cpaexam/utah/ 150 24 units of ACCT.aspx 150 24 units of upper division ACCT * This is a brief overview and/or interpretation of the requirements for each state.shtml#Requirements http://www.dos. 6 units of business law.nysed.com/dc/accountancy/ 150 24 units of ACCT (including 15 upper division) 150 24 units of ACCT. http://vtprofessionals.asp http://www.org/exams/cpaexam/newjersey/ http://www. 3 West Virginia http://www. 8 units of accounting/business ethics 150 24 units of ACCT (not including introductory accounting) Vermont Virginia Washington Washington.cpaboard.us/NiExam.shtml http://www.wv.wy. 2 150 units of research/analysis 150 see website for options 6 units financial accounting (not including introductory courses).state. D. Business Law.gov/CertificateLicense/education_requirements.us/education/education-requirements. Please look at the provided website(s) for more detailed and updated information.dbr.org/exams/cpaexam/ohio/ http://www. 3 150 units of tax.state.ri.gov/oab_web/Examination/index.boa.virginia.org/student/150_hour_education_requirement.state.tx.htm http://www. professional ethics course 76 units of upper division courses.pa. 3 units of Business Law 150 36 units of ACCT (including 24 upper division) 150 24 units of ACCT 150 24 units of ACCT 30 units of ACCT (not including introductory accounting courses).gov/CPAExam/EducationRequirements. 3 units of audit. and an accounting research course 150 specific course requirements .sc.state.gov/cpaexam.accountancy.htm http://www. 6 units of finance 150 30 units of ACCT 150 33 units of ACCT. 3 units of ethics.op.asp?pdetailid=28&profid=60&locid=0 150 24 units of ACCT Wyoming http://cpaboard.aspx 150 units of ethics Wisconsin http://drl. 30 units of ACCT (not including introductory 150 accounting courses) 150 24 units of ACCT 150 36 units of ACCT 150 24 units of ACCT.gov/ndsba/becomecpa.oregon.C. 6 units of business law.gov/prof/cpa/cpalic. 6 units of business law.gov/commerce/boards/tnsba/index.tsbpa.nccpaboard.shtml http://www.sd.wi.llr. .gov/Clients/NCBOA/Public/Static/subchapter8f.us/rules/accountancy/ http://www.wa.us/portal/server.state. 3 units of commercial law 27 units of ACCT (not including introductory accounting).nasba.see website for more info 150 24 units of ACCT 150 30 units of ACCT.vue.asp?file=faq.