Cpa State-Requirements-3 PDF

STATE
REQUIREMENTS
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Alabama
Alabama is one of the 4 remaining two-tier states. This means that candidates who pass the
CPA exam receive a certificate, but will then need to document appropriate work experience
before being issued a CPA license. The amount of experience required is one year of full time
employment in public accounting or two years of non-public accounting experience which
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include the private sector, government, or academics.
Do you qualify? AL Accounting Requirements

You must complete ONE of the following:
Age: At least 19 years old
At least 33 semester hours in accounting (introductory
US Citizenship: Required 1 courses excluded) at the upper division undergraduate and/
Alabama Residency: NOT Required or graduate level including minimum requirements in each of
the following subject areas:
Social Security Number: Required
Financial Accounting 9 hours
International Programs: NOT Required Auditing 6 hours
International Exams: NOT Required Taxation 6 hours

Management Accounting 3 hours
Education: B.A. (120 hours)
Governmental and Not-for-Profit Accounting 3 hours
Experience: 1 year experience through Accounting Electives 6 hours
employment in government, At least three semester hours in business law, concentrating
industry, academia or public primarily on the Uniform Commercial Code, and at least 27
semester hours in business courses (other than accounting
practice
courses) at the undergraduate or graduate level from among
the following subject areas: economics, legal and social
environment of business, business law (In addition to above
Alabama Exam Fees requirement), marketing, finance, organization, group, and

individual behavior, quantitative applications in business,
communication skills, and business ethics.
The cost to take all four sections of the CPA exam in
Alabama is $800 plus the initial $100 application fee. The
re-examination application fee is only $50 plus the exam OR
fees.
Auditing and Attestation (AUD) $215.00

2 The candidate shall have been awarded a graduate degree
in accounting from a program that, as of the date of granting
Business Environment and Concepts (BEC) $185.00 said degree, is accredited in accounting by the American As-
Financial Accounting and Reporting (FAR) $215.00 sembly of Collegiate Schools of Business (AACSB), or com-
Regulation (REG) $185.00 parable accrediting organization recognized by the Board
Application Fee: $100.00
*Important Note: You should not apply and pay for exam sections that
will not be taken within six months because Alabama’s “Notice to OR
Schedule” expires six months after issuance.
The candidate shall have been awarded a graduate degree
3 from a program that, as of the date of granting said degree,
AL CPA License Requirements is accredited in business by the AACSB, or comparable
accrediting organization recognized by the Board, and
completed a course of instruction that includes all of the
Education: 150 hours (including B.A.) requirements specified in 1. above.
Pass all 4 sections of the CPA exam with a score of 75 or higher
Pass the CPA ethics exam administered by the AICPA
Pay the $75 annual fee for your permit to practice
Submit all required paperwork ALABAMA STATE BOARD
OF PUBLIC ACCOUNTANCY
PO Box 300375 Montgomery, AL 36130-0375
Phone: 334-242-5700
Double-check with your state board of accountancy for the most up-to-date information. Fax: 334-242-2711
Toll Free Phone: 1-800-435-9743
ALASKA
In Alaska, CPA candidates may sit for the exam before they graduate as long as they are within
18 semester hours of graduation. They also allow non-accounting majors to take the CPA exam
as long as they have one year of experience in a public accounting firm. Overall Alaska has
some of the most flexible CPA license requirements.
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Do you qualify? AK Accounting Requirements

Age: At least 19 years old All first-time applicants must meet ONE of the following
requirements:
US Citizenship: NOT Required
Degree and Accounting concentration which includes:
Alaska Residency: NOT Required 1
a completed bachelor’s degree
Social Security Number: Required 24 semester hours in Accounting
3 semester hours in Business Law
International Programs: Required
3 semester hours in Economics
International Exams: Required 3 semester hours in college level math, statistics and/or
computer science
Education: B.A. or within 18 semester hours
of completing B.A OR
Degree and Accounting concentration which includes:
Experience: 2 years in public accounting or 2
3 years in private or government Bachelor’s degree
accounting. 15 semester hours in Accounting.
All experience is based upon a

point system which is based upon OR
the completion of the CPA’s level of Degree In-Progress and Accounting concentration which
education. 3 includes:
Applicant is within 18 semester hours of completing a
Alaska Exam Fees bachelor’s degree

15 semester hours in Accounting.
The cost to take all four sections of the CPA exam in Alaska
OR
is $743 plus the initial $150 application fee for a total of
$893. All re-examination candidates are required to pay a Degree and no Accounting concentration which includes:
registration fee between $65-$110 in addition to their exam
4 Bachelor’s degree
fees depending on how many sections they are registering Less than 15 semester hours in Accounting
for. One year of public accounting experience under the direct
supervision of a Certified Public Accountant
Business Environment and Concepts (BEC) $176.25
Financial Accounting and Reporting (FAR) $195.35
Regulation (REG) $176.25
Application Fee: $150
AK CPA License Requirements

Education: 150 hours (including B.A.)
Pay the $390 certification fee + $300 license application fee
For more information, please visit:
Submit all required paperwork
Alaska State
Double-check with your state board of accountancy for the most up-to-date information. Board of Public Accountancy
Arizona
In Arizona a non-CPA supervisor is allowed to endorse a CPA license application. CPA
candidates may sit for the exam before they graduate as long as they are within 18 semester
hours of graduating and meeting the 150 semester hour requirement.
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Do you qualify? AZ Accounting Requirements

Age: 18 years old Must complete 24 Accounting semester hours.
US Citizenship: NOT Required 12 hours in intermediate or advanced accounting

18 semester hours of related courses
Arizona Residency: NOT Required
To be granted certification:
Minimum of 36 semester hours in accounting courses, of which at least
International Programs: Required 30 are upper level and at least 30 semester hours are related courses
International Exams: Required

AZ CPA License Requirements
Experience: 1-year general requirement in
private industry or government
agency. Volunteer or intern work
One year of experience in the office of a CPA or public accountant
counts as long as it meets the
within government or industry.
definition of experience and was
If your supervisor is not a certified CPA in Arizona, a Supervisor
performed under a qualified person Verification Form needs to be sent to their licensing state, and returned
in the accounting field. to ASBA.
If your supervisor is not a licensed CPA, they must attach a resume
and a job description to verify they have the education and experience
to oversee a potential CPA candidate. One way of establishing
Arizona Exam Fees competency for verifying CPAs not certified in Arizona is to provide
signed and dated letters form 3 clients.

Additional CPA License Requirements
Arizona is $743 plus the initial $100 application fee. The re-
examination application fee is only $50 plus the exam fees. In addition to the above requirements, there are a few more
in order to obtain a CPA license:
Pay the $100 certification fee
*Important Note: You should not apply and pay for exam sections
that will not be taken within six months because Arizona’s “Notice
to Schedule” expires six months after issuance.
Arizona State
Board of Accountancy
100 N. 15th Avenue, Room 165 Phoenix, AZ 85007
Double-check with your state board of accountancy for the most up-to-date information.
Phone: 602-364-0804
Fax: 602-364-0903
ARKANSAS
In Arkansas, you must have state residency to obtain a CPA license. This is defined by being
an Arkansas resident, employee, or currently keeping an office(s) in the state. Their education
requirements are more complicated than most and should be closely examined to ensure that
you meet their requirements. .COM
Do you qualify? AR Accounting Requirements

To be eligible to sit for the CPA exam, students must first
Age: No minimum age requirement
fulfill these qualifications and education requirements:
Must complete 120 semester hours to sit for CPA exam.
Arkansas Residency: Required Must complete 30 additional units within 3 years of passing the CPA
exam to get licensed (150 total semester hours).
30 semester units in accounting courses with a minimum grade of “C”
International Programs: Required 30 semester units in business courses

Graduate degree holders have different requirements.
Education: 120 hours (Bachelor’s degree)
Experience: 1 year experience through * 1 semester = 1.5 quarters
employment in government, * semester hours = semester units
industry, academia or public practice
Arkansas Exam Fees AR CPA License Requirements

Our sections of the CPA exam in Arkansas is $743 plus $125 Bachelor’s degree or higher
– $170 in application fees depending on how many sections 150 Semester Hours (including B.A.)
you sign up for. The re-examination application fee is $75 – 30 upper-level hours in Accounting or 20 graduate hours in
Accounting or a combination of both.
$120 plus the exam fees.
Additional CPA Requirements:
Application Fee: See Below
will not be taken within six months because your “Notice to Schedule”
expires six months after issuance.
Application Fees (non-refundable and non-transferable)
First-time application fee $50

Applying for 1 section $75
Applying for 2 sections $90
Arkansas State Board of Accountancy
101 East Capitol, Suite 450

Little Rock, AR 72201
Phone: 501-682-1520
Fax: 501-682-5538
CALIFORNIA
California CPA candidates are subject to the 150 hour rule beginning January 1, 2014. This means
they will now be required to fulfill 150 semester hours along with 1 year of work experience
to obtain a CPA license (prior to 2o14, 120 semester hours and 2 years work experience was
accepted). In order to get a California CPA license you are required to have a social security
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number.
Do you qualify? CA CPA License Requirements

Age: No age requirement California Professional Ethics Exam (PETH)
US Citizenship: NOT Required Pass the CA Professional Ethics Exam with a score of 90% or higher
California Residency: NOT Required Cost of course materials and online test is $150. You get a 20%
discount if you sign up as a CALCPA member – 1st year free for
recently graduated accounting majors
International Programs: NOT Required There are 50 multiple-choice questions
International Exams: NOT Required The exam must be completed within one year from the date of
purchase
Education: Four-year B.A. degree or higher from
Your test results are valid for two years as you complete all of your
a nationally or regionally accredited licensing requirements for the California Board of Accountancy
U.S. degree-granting educational
*Important Note: You will have three attempts to pass the exam with a grade
institution or the equivalent foreign
of 90% or better. If you fail your first three attempts you can call them at
education. 1 (800) 922-5272 and they will give you access to 3 more ethics exams for
free. If you fail these 3 attempts they will sell you 3 more for 50% of the
original purchase price ($75).
Experience: Pathway 1: 2 years
Pathway 2: 1 year
Additional CPA Requirements
Non-public accounting work qualifies Pass all 4 sections of the CPA exam with a score of 75 or higher
but must be under the supervision Pass the California Professional Ethics Exam (PETH) with a score of 90
of an active US CPA licensee. Also, percent or higher
at least 500 attest hours are required Pay the $120 annual fee for your permit to practice
for anyone who wants to sign attest Pay the $250 application fee
reports. Get your fingerprints taken and sent by a notary ($65)
Fill out and submit all required paperwork
Education Requirements
California CPA Exam Fees
Until Jan. 1, 2014: Pathway 1: Complete B.A. degree; OR
Pathway 2: Complete 150 hours (including B.A. degree).
California is $873.80 plus the initial $100 application fee. The
After Jan. 1, 2014: Complete 150 hours (including B.A. degree) and fulfill
re-examination application fee is $25 plus the exam fees.
specific course requirements outlined here: Link
CA Accounting Requirements Regulation (REG) $193.45

Pathway 1 & 2: 24 semester hours or equivalent quarter hours in *Important Note: You should not apply and pay for exam sections that will
accounting (Both are general experience which includes any type of not be taken within nine months because California’s “Notice to Schedule”
service or advice involving the use of accounting, attest, compilation, expires 9 months after issuance.
management advisory, financial advisory, tax or consulting skills.)
24 hours of business-related courses
California Board of Accountancy
2000 Evergreen Street, Suite 250
Sacramento, CA 95815-3832
Email: examinfo@cba.ca.gov
Phone: 916-561-1703
COLORADO
Colorado is less strict than most states and does not require 150 credit hours to earn a CPA
license. However, if you do earn 150 credit hours your work experience requirement will be
waived.
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Do you qualify? CO CPA License Requirements

Age: No age requirement Important Note: Effective July 1, 2015, Colorado will require the
completion of 150 credit hours before applying for a CPA license.
There are 2 different options to choose from to obtain a
Colorado Residency: NOT Required Colorado CPA license:
Education with Experience
International Programs: Required 1
Education:
International Exams: Required No additional requirements
Education Bachelor’s Degree Experience:

Must include 1 year (1,800 hours) in public or non-public
Experience: 1 year of employment for one or accounting as well as in academia
more employers as an employee Must have been met within 5 years preceding date of
of a CPA. The experience may be application
gained through public accounting, Part-time work is acceptable as long as you complete
1,800 hours within 1-3 years
industry, government or academia.
Must be under the supervision of an active CPA or Chartered
Prior to July 1, 2015: In lieu of
Accountant from an IQAB MRA country in good standing.
experience you may satify the (Australia, Canada, Ireland, Mexico and New Zealand)
experience education conditions.
OR
CO Accounting Requirements
2 Education Only (No Experience Required)
Education:
Prior to July 1, 2015: 27 semester hours or equivalent quarter
hours in accounting (some can be intermediate or advanced Master’s degree, doctoral degree, OR bachelor’s degree
with total 150 credit hours
courses in accounting)
45 semester hours in Accounting: 6 hours in Audit covering
On or after July 1, 2015: 27 semester hours or equivalent US GAAS
quarter hours in upper-division accounting. 6 hours must be 36 semester hours in General Business related subjects
in auditing of which 3 hours must cover Generally Accepted with no more than 9 hours in any one subject
Auditing Standards (GAAS). 3 separate hours of accounting Experience requirement is waived
ethics is also required.
Ethics Exam
Colorado Exam Fees

The cost to take all four sections of the CPA exam in Pass all 4 sections of the CPA exam with a score of 75% or higher
Colorado is $743 plus the initial $150 application fee. The re- Complete verified accounting work experience (only if pathway 1 is
examination registration fees vary depending on the number chosen)
of sections. Pass AICPA Ethics Exam
Auditing and Attestation (AUD) $195.35 Fill out and submit all required CPA license application paperwork
Business Environment and Concepts (BEC) $176.25 Pay the CPA license application fee
Financial Accounting and Reporting (FAR) $ 195.35 CO Exam Information and Resources
Colorado State Board of Accountancy
will not be taken within six months because your Notice to Schedule 1560 Broadway-Suite 1340, Denver, CO 80202
(NTS) in Colorado expires 6 months after issuance. Email: accountancy@dora.state.co.us
cpaes-co@nasba.org
Double-check with your state board of accountancy for the most up-to-date information. Phone: 303-894-7800
Fax: 303-894-7692
Connecticut
Connecticut requires 150 credit hours to earn a CPA license, however you may sit for the CPA
exam after earning a bachelor’s degree and fulfilling the course requirements below. The work
experience requirements are more strict than most states and require 2 years of public or non-
public experience. .COM
Do you qualify? CT Accounting Requirements

36 semester hours or equivalent quarter hours in
Age: No age requirement accounting
US Citizenship: NOT Required At least 33 semester hours in accounting (introductory
Connecticut Residency: NOT Required
1 courses excluded) at the upper division undergraduate and/
or graduate level including minimum requirements in each of
Social Security Number: Required the following subject areas:
International Programs: Required Financial Accounting 9 hours

Auditing 6 hours
Taxation 6 hours
Education: B.A. (120 hours) Management Accounting 3 hours
Experience: 2 year general requirement in public Governmental and Not-for-Profit Accounting 3 hours
practice, government or industry. Accounting Electives 6 hours

At least three semester hours in business law, concentrating
primarily on the Uniform Commercial Code, and at least 27
semester hours in business courses (other than accounting
Connecticut Exam Fees courses) at the undergraduate or graduate level from among
the following subject areas: economics, legal and social
environment of business, business law (In addition to above
The cost to take all four sections of the CPA exam in requirement), marketing, finance, organization, group, and
Connecticut is $743 plus the initial $135 application fee. The individual behavior, quantitative applications in business,
re-examination registration fee varies depending on the communication skills, and business ethics.
number of sections you are signing up for.
Auditing and Attestation (AUD) $195.35 OR

Financial Accounting and Reporting (FAR) $ 195.35
2 The candidate shall have been awarded a graduate degree
in accounting from a program that, as of the date of granting
said degree, is accredited in accounting by the American As-
sembly of Collegiate Schools of Business (AACSB), or com-
**Important Note: You should not apply and pay for exam sections that parable accrediting organization recognized by the Board
will not be taken within six months because your Notice to Schedule
(NTS) in Connecticut expires 6 months after issuance.
OR
CT CPA License Requirements The candidate shall have been awarded a graduate degree
3 from a program that, as of the date of granting said degree,
is accredited in business by the AACSB, or comparable
accrediting organization recognized by the Board, and
Pass all 4 sections of the CPA exam with a score of 75 or higher completed a course of instruction that includes all of the
Pass the CPA ethics exam administered by the AICPA requirements specified in 1. above.
Pay the $75 annual fee for your permit to practice
CONNECTICUT STATE
BOARD OF ACCOUNTANCY
Secretary of the State
30 Trinity Street, Hartford, CT 06106
Email: sboa@po.state.ct.us
Fax: 860-509-6247
DELAWARE
Delaware requires 150 credit hours to earn a CPA license, however you may sit for the CPA
exam after earning your bachelor’s degree along with the required accounting courses. The
work experience requirements are pretty standard and require 1 year of public or non-public
accounting verified by an active US CPA. .COM
Do you qualify? DE CPA License Requirements

Age: No age requirement Education: 150 hours (including B.A.)
Work Experience: 1 year (2,000 hours) of public or non-
US Citizenship: NOT Required public accounting experience. Work must be supervised and
verified by an active US CPA license holder. Experience must
Delaware Residency: NOT Required
be accumulated within 10 years preceding to the license
Social Security Number: Required application.Pass the CPA ethics exam administered by the
AICPA
International Programs: NOT Required Ethics Exam: You must pass the AICPA ethics exam. The cost of
the course is $149, or $119 for AICPA members.
International Exams: NOT Required
Education: B.A. (120 hours) or
Pass all 4 sections of the CPA exam with a score of 75% or higher
24 semester or equivalent
Fill out and submit all required CPA license application
quarter hours in accounting paperwork
Experience: 1 year accounting experience as Pay the CPA license application fee
an employee of a firm engaged
in public accountancy or as
an accountant in government,
industry, academia or public
practice.
Delaware Exam Fees

The cost to take all four sections of the CPA exam in Delaware
is $743 plus the initial $145 application fee. The re-examination
registration fee varies depending on the number of sections
you are signing up for.

(NTS) in Delaware expires 6 months after issuance.
DELAWARE STATE BOARD OF ACCOUNTANCY

Cannon Building, Suite 203861
Silver Lake Blvd., Dover, DE 19904
Email: gayle.melvin@state.de.us
cpaes-de@nasba.org
Phone: 302-739-4522
District of columbia
The District of Columbia, otherwise known as Washington DC, requires 150 credit hours to earn
a CPA license although you may sit for the CPA exam after earning your bachelor’s degree
along with the required accounting courses. The work experience requirements are pretty
standard and require 1 year of public or non-public accounting verified by an active US CPA. .COM
Do you qualify? DC Accounting Requirements

150 hours - must complete education requirement before
Age: At least 18 years old sitting for exam
Accounting courses — 24 semester hours:
DC Residency: NOT Required
3 hours in accounting
Social Security Number: Required 3 hours in auditing
International Programs: Required 3 hours in cost accounting

3 hours in federal income tax
12 hours of other accounting courses
Education: 150 hours (must complete Additional requirement: 3 hours of commercial law
education requirement before
sitting for exam)
Experience: 1 year in government, industry,

academia or public practice.
DC CPA License Requirements
DC Exam Fees Education Requirements: 150 hours (BA Degree)

Work Experience: 1 year (2,000 hours) of public or non-public
accounting experience verified by an actively licensed United States
The cost to take all four sections of the CPA exam in CPA. Work can be full-time or part-time but must be completed
Washington DC is $743 plus the initial $175* application fee. within a 1-3 year period.
The re-examination registration fee is $65. Ethics Exam: No Requirement.
Auditing and Attestation (AUD) $195.35 Fill out and submit all required CPA license application paperwork
Business Environment and Concepts (BEC) $176.25 Pay the CPA license application fee
Application Fee: $175*
*Initial application fee includes refundable license fee of $110 due at

time of application.
**Important Note: You should not apply and pay for exam sections that
(NTS) in District of Columbia expires 6 months after issuance.
DISTRICT OF COLUMBIA
BOARD OF ACCOUNTANCY
1100 4th Street SW Washington, DC 20024
Phone: 202-442-4320
FLORIDA
To sit for the CPA exam in Florida you will need 120 semester units, however, to earn your CPA
license you will need to complete 150 semester units. International students should note that
the Florida State Board requires a social security number (SSN) to sit for the CPA exam and
apply for a state license.
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Do you qualify? FL Accounting Requirements

36 semester hours or equivalent quarter hours in upper
Age: No age requirement level accounting to include the following:
US Citizenship: NOT Required Taxation
Florida Residency: NOT Required Auditing

Financial
Cost/Managerial
International Programs: Required Accounting Info Systems
Education: B.A. (120 hours) FL CPA License Requirements

Experience: 1 year of relevant work experience
Education: 150 semester units from an accredited university or
supervised by active CPA licensee
educational institution.
in the US or;
Accounting courses: 36 semester units (30 upper level)
5 years of experience supervised
Business courses: 39 semester units including at least 6 units in business
by active Chartered accountants in law
Canada or Australia If 2 years have passed since the passing of the Uniform CPA Exam then
Florida accepts volunteer work 80 CPE hours are required.
as long as a CPA verifies it on the **Note: In Florida your CPA exam grades will expire 3 years after the
Certification of Work Experience form NASBA release date of the last exam. Most states which do not have a
deadline.
Florida Exam Fees Pass all 4 sections of the CPA exam with a score of 75 or higher
Complete verified accounting work experience

The cost to take all four sections of the CPA exam in Florida is
Fill out and submit all required CPA license application paperwork
$743 plus the initial $50 application fee. The re-examination
application fee is $60 – $105 plus the exam fees: Pay the CPA license application fee
**Note: You are NOT required to take the CPA ethics exam in the state of
Auditing and Attestation (AUD) $195.35 Florida. You are one of the only that does not require this, don’t you feel
lucky!?
A CPA who completed the 150-hour education requirement on or before
12/31/2008, and who passed the exam on or before 6/30/2010, is
Regulation (REG) $176.25 exempt from the 1-year experience requirement.
will not be taken within six months because your “Notice to Schedule”
in Florida expires 6 months after issuance.
FLORIDA BOARD OF ACCOUNTANCY

240 NW 76 Drive, Suite A, Gainesville, FL 32607
Phone: cpaes-fl@nasba.org
Fax: 850-487-1395
Double-check with your state board of accountancy for the most up-to-date information. Toll Free Phone: 352-333-2508
GEORGIA
CPA exam requirements in Georgia are less strict than most states and only require a bachelor’s
degree and 20 credit hours of accounting courses to sit for the exam. However, the state board
does requires a total of 150 credit hours to get you CPA license.
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Do you qualify? GA Accounting Requirements

Accounting courses: 30 semester units in intermediate or
Age: At least 18 years old advanced level
US Citizenship: NOT Required Business courses: 24 semester units
Georgia Residency: NOT Required Work Experience: 1 year (2,000 hours) of public accounting
experience
Non-public accounting experience is allowed but there are stringent
International Programs: Required guidelines for what is acceptable. Please refer to the Georgia CPA
Work Experience guide
International Exams: Required Must be completed no more than 1 year immediately preceding the
date of application
Education: B.A. (120 hours) or 30 semester
Work experience must be supervised and verified by an active US CPA
hours or equivalent quarter hours
in accounting above elementary
level
Experience: 1 year of continuous qualifying

Georgia Exam Fees
experience, which must include
The cost to take all four sections of the CPA exam in Georgia is
a minimum of 2,000 hours, $743 plus the initial $135 application fee. The re-examination
completed not more than one application fees vary depending on the number of sections
(1) year immediately preceding you are retaking.
the date of application and must
be under the supervision of an
active CPA in good standing.
(NOTE: The Georgia Board may
accept, in lieu of such year of
experience in public accounting,
evidence satisfactory to the Board *Important Note: You should not apply and pay for exam sections that
of one (1) year of continuous
(NTS) in Georgia expires 6 months after issuance.
employment in the accounting field
in industry, business, academia or
government.)
GA CPA License Requirements

Pay the CPA license application fee
GEORGIA STATE BOARD OF ACCOUNTANCY

237 Coliseum Drive, Macon, GA 31217-3858
Phone: cpaes-ga@nasba.org
Toll Free Phone: 478-207-1363
GUAM .COM
Do you qualify? GU Accounting Requirements

Candidate must meet one of four educational requirement:
Age: No age requirement
US Citizenship: NOT Required Graduate degree w/a concentration in accounting or

Guam Residency: NOT Required Graduate degree and complete 24 semester or
Social Security Number: A passport number and country is Equivalent quarter hours in accounting at the upper or
acceptable graduate level or 150 hours (BA degree) from a business
International Programs: Required school or college of business and complete 24 hours in
International Exams: Required accounting at the upper or graduate level and 24 hours
in business at the upper or graduate level or
Education: 120 hours - Transcript
acknowledging BA degree or that 150 hours (BA degree) from an accredited educational
following the examination the institution and 24 hours in upper or graduate level
candidate is within 150 days of accounting and 24 hours of upper division or graduate
completion of the degree.
level business
Experience: Sat for exam November 2000
or after: 1 year experience in
practice of public accounting
gained through employment in
government, industry, academia or
public practice.
Education exemption: If
B.A. degree (with accounting
concentration) was obtained
and exam taken May 2000 or
prior, 1 year of experience in
public accounting will satisfy the
experience requirement.
Sat for exam May 2000 or prior:

2 years experience in practice or
public accounting gained through
employment in government,
practice.
HAWAII
Two-tiered state. When a CPA passes the exam, a certificate will be issued. However, a license/
permit to practice will be issued when the experience requirement is completed.
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Do you qualify? HI Accounting Requirements

Age: At least 18 years old Bachelor degree or above
US Citizenship: Required Accounting degree from accredited school:

automatically qualified
Hawaii Residency: NOT Required
Social Security Number: Required Non-accounting degree from school may be accepted
by the Board: 18 semester hours of accounting courses
International Programs: Required in intermediate/advanced level
*Special Note: Applicants are allowed to take the exam within 120
Education: B.A. or within 120 days of B.A. days from meeting the minimum educational requirements. This is
defined by the printing of a Notice to Schedule (NTS) required to
Experience: 1500 hours in audit, or 2-years in sit for the exam.
government, industry, academia, or
public practice.
HI CPA License Requirements

Hawaii Exam Fees
Education: 150 semester units
The cost to take all four sections of the CPA exam in Hawaii is
$743 plus the initial $145 application fee. The re-examination Accounting courses: 24 semester units in intermediate/advanced
registration fee varies depending on the number of sections level
Business courses: 24 semester units
Auditing and Attestation (AUD) $195.35 Work Experience: 1,500 chargeable hours in auditing, OR 2 years
Business Environment and Concepts (BEC) $176.25 of relevant experience which include non-public accounting but
Financial Accounting and Reporting (FAR) $195.35 should be substantially equivalent to that of public accounting
Regulation (REG) $176.25 Additional CPA Requirements:
*Important Note: You should not apply and pay for exam sections that Complete verified accounting work experience
will not be taken within nine months because your Notice to Schedule Earn 4 CPA ethics credits
(NTS) in Hawaii expires 9 months after issuance.
HAWAII BOARDOF ACCOUNTANCY

Department of Commerce & Consumer Affairs
PO Box 3469, Honolulu, HI 96801-3469
Email: accountancy@dcca.hawaii.gov
cpaes-hi@nasba.org
Fax: 808-586-2689
IDAHO
Idaho requires 150 credit hours to earn a CPA license, however you may sit for the CPA exam
before this. The work experience requirements are pretty standard and require 1 year of public
or non-public accounting verified by an active US CPA.
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Do you qualify? ID Accounting Requirements

Bachelor degree or higher
Age: At least 18years old
Accounting courses: 20 semester units
US Citizenship: NOT Required 1
Business courses: 10 semester units
Idaho Residency: Required
International Programs: NOT Required ID CPA License Requirements

Education: B.A. (120 hours) Education: 150 credit hours

Accounting courses: 24 hours
Experience: 1 year experience in government,
Business courses: 24 hours
industry, public practice or
*Note: There are 3 separate options to choose from depending on your
academia.
degree. Please see Idaho education requirements for more details.
Work Experience: 1 year (2,000 hours) of working experience

Part-time work qualifies but has to be completed within a 1-3 year period
Experience must be verified by an actively licensed US CPA
Idaho Exam Fees Ethics Exam: Passing of the AICPA ethics exam
Cost of course is $149 or $119 for AICPA members
The cost to take all four sections of the CPA exam in Idaho is
$743 plus the initial $100 application fee. The re-examination Additional CPA Requirements
registration fee is $50. Pass all 4 sections of the CPA exam with a score of 75% or higher
* Important Note: You should not apply and pay for exam sections that
(NTS) in Idaho expires 6 months after issuance.
IDAHO STATE BOARD OF ACCOUNTANCY

1109 Main, Suite 470, Boise, ID 83702
Email: sandy.bly@isba.idaho.gov
Phone: 208-334-3584
Fax: 208-334-2615
ILLINOIS
Illinois CPA license requirements are less strict than most, however, they do require 150
semester hours before you can sit for the CPA exam. Canadians often take the exam here
because the state does not require a Social Security Number and is open to applicants via
IQEX. .COM
Do you qualify? IL Accounting Requirements

150 credit hours plus ONE of the following:
Graduate Degree in Accounting from school accredited by
US Citizenship: NOT Required 1 AACSB or ACBSP
Illinois Residency: NOT Required
OR
Social Security Number: NOT Required Graduate Degree in Business from accredited school
2 Accounting courses: 24 credit hours at undergrad level or
15 hours at graduate level.
International Exams: Required Must include the following subjects: financial accounting,
auditing, taxation, managerial accounting
Education: 150 hours (must complete
education requirement prior to OR
sitting for exam)
Experience: 1 year general experience in

3 Bachelor Degree in Business
Accounting courses: 24 credit hours at undergrad or graduate
government, industry academia or level, including financial accounting, auditing, taxation,
managerial accounting
public practice.
Business courses: 24 credit hours (undergrad or grad level)
*Please see ILBOE for further details. As of July 1, 2012, Illinois
became a 1-tier state. OR
4 Bachelor Degree (general)

Accounting courses: 24 credit hours at undergrad or graduate
level, with at least ONE course in: financial accounting,
Illinois Exam Fees auditing, taxation, managerial accounting
Business courses: 24 credit hours (undergrad or grad level)
The cost to take all four sections of the CPA exam in Illinois is
application fees vary depending on the number of sections
you are retaking.
IL CPA License Requirements
Business Environment and Concepts (BEC) $176.25 Education: 150 hours (including Bachelor’s or graduate degree)
Financial Accounting and Reporting (FAR) $195.35 Must accumulate experience AFTER passing the CPA exam
Regulation (REG) $176.25 Pass all 4 sections of the CPA exam with a score of 75% or higher
Application Fee: $120 Complete verified accounting work experience
*Special Fees: Credential evaluation fee for first-time candidates Pass the Ethics exam
varies between $175-$250 Fill out and submit all required CPA license application paperwork
**Important Note: You should not apply and pay for exam sections Pay the CPA license application fee
that will not be taken within six months because your Notice to
Schedule (NTS) in Illinois expires 6 months after issuance.
ILLINOIS BOARD OF EXAMINERS

100 Trade Centre Drive – Suite 403
Champaign, IL 61820-7123
Email: help@ilboa.org
Fax 217-531-0960
INDIANA
Indiana requires 150 semester hours as well as a valid social security number in order to sit for
the CPA exam. To obtain a CPA license you must get 2 years of either public or non-public work
experience verified by an active CPA.
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Do you qualify? IN Accounting Requirements

Bachelor degree or above from an accredited university or
Age: At least 18 years old institution along with 150 semester hours
Must fulfill one of the following options:
Indiana Residency: NOT Required
Graduate Degree
1 Accounting courses: 24 semester hours at undergrad level
International Programs: Required or 15 hours at graduate level. Courses must include financial
accounting, auditing, taxation, and managerial accounting
Business Courses: 24 semester hours at undergrad or
Education: 24 semester hours or equivalent graduate level. May include up to 6 hours of business/tax law
and computer science courses
quarter hours in undergraduate
accounting or 15 semester hours
Bachelor Degree
or equivalent quarter hours in
2 Accounting courses: 24 semester hours. Courses must include
graduate level accounting or a
financial accounting, auditing, taxation, managerial accounting
equivalent combination of both
Business Courses: 24 semester hours at undergrad or
Experience: 2 years experience in government, graduate level. May include up to 6 hours of business/tax law
and computer science courses
practice. *Note: Please check Indiana Application for Pre-Evaluation
for more details
Indiana Exam Fees IN CPA License Requirements

The cost to take all four sections of the CPA exam in Indiana is
$743 plus the initial $150 application fee. The re-examination Education: 150 hours (including B.A.)
fee varies from depending on the number of sections you Work Experience: 2 years of public or non-public work experience
are signing up for. Experience must be verified by an active CPA
Auditing and Attestation (AUD) $195.35 Pass all 4 sections of the CPA exam with a score of 75% or higher
Business Environment and Concepts (BEC) $176.25 Complete verified accounting work experience
Financial Accounting and Reporting (FAR) $195.35 Fill out and submit all required CPA license application paperwork
Regulation (REG) $176.25 Pay the CPA license application fee
**Important Note: You should not apply and pay for exam sections that
(NTS) in Indiana expires 6 months after issuance.
Indiana Board of Accountancy

Indiana Professional License Agency
402 West Washington St., Room W072
Indianapolis, IN 46204
Email: accountancy@pla.in.gov
cpaes-in@nasba.org
Phone: 317-234-3040
Fax: 317-233-5559
IOWA
Iowa requires 150 credit hours to earn a CPA license, however, you may sit for the CPA exam
after earning a bachelor’s degree along with 24 semester hours in accounting courses. The
work experience requirements are pretty standard and require one year of public or non-public
accounting experience.
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Do you qualify? IA Accounting Requirements

Candidates should fulfill ONE of the following:
US Citizenship: NOT Required 1 Graduate degree in accounting
Iowa Residency: NOT Required
Social Security Number: Required 2 Graduate degree in business
24 credit hours in Accounting

At least one course in each of financial accounting, auditing,
International Exams: Required taxation, and management accounting
Education: B.A. or within 120 days of B.A.
Experience: 1 year experience in more than one

3 Undergraduate degree in accounting or business
24 credit hours in Accounting

employment situation (includes
At least one course in each of financial accounting, auditing,
internships) in government taxation, and management accounting
accounting. 4 Undergraduate degree
2 years experience for attest CPA
24 credit hours in Accounting with at least one course in each
which includes 1 year of attest and of financial accounting, auditing, taxation, and management
year of general experience. accounting
24 credit hours of business-related courses such as finance,
management, marketing, economics, and business law
IA CPA License Requirements Iowa Exam Fees

The cost to take all four sections of the CPA exam in Iowa is
Education: 150 semester units from accredited university $743 plus the initial $145 application fee. The re-examination
Work Experience: 1 year (2,000 hours) of public or non-public registration fee varies depending on the number of sections
accounting experience verified by an active CPA (does not need to you are signing up for.
be supervisor)
Teaching experience in the accounting field qualifies: minimum of 24
semester hours of accounting courses
Work in government, industry, public service or academia is
qualified). Regulation (REG) $176.25
There are additional requirements for attest qualification Application Fee: $145
Part-time work is allowed but must complete 2,000 hours within 1-3 **Important Note: You should not apply and pay for exam sections that
years. will not be taken within six months because your Notice to Schedule
(NTS) in Iowa expires 6 months after issuance.
Ethics Exam: Passing of the AICPA ethics exam (Cost of course is
$149 or $119 for AICPA members)
IOWA ACCOUNTANCY EXAMINING BOARD
Fill out and submit all required CPA license application paperwork 1920 SE Hulsizer Road, Ankeny, IA 50021-3941
Pay the CPA license application fee Email: Sylvia.King@iowa.gov
cpaes-ia@nasba.org
Fax: 515-281-7411
KANSAS
Iowa requires 150 credit hours to earn a CPA license, however, you may sit for the CPA exam
after earning a bachelor’s degree along with 24 semester hours in accounting courses. The
work experience requirements are pretty standard and require one year of public or non-public
accounting experience.
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Do you qualify? KS Accounting Requirements

150 semester units from an accredited university
US Citizenship: NOT Required CPA review courses can be counted towards this as long as
they are offered by accredited educational institution
Kansas Residency: Required
Accounting: 30 semester units
General education: 42 semester units — please check
International Programs: Required Kansas Education Requirements for details
International Exams: Required Oral and communication: 11 semester units
education requirement prior to
sitting for exam)
Experience: 1 year of accounting experience in KS CPA License Requirements

government, industry, academia or
public practice.
Kansas is a two-tier state, which means that you must obtain a CPA
certificate before you can apply for a CPA license. Certification does
not allow you to practice or hold yourself out as a CPA.
Certification
Kansas Exam Fees License – Permit to Practice
Must have a Kansas CPA certificate
The cost to take all four sections of the CPA exam in Kansas is Education: 150 hours (including B.A.)
Work Experience: 1 year of public or non-public accounting experience
verified by an active CPA licensee
Part-time work can count towards requirement
Financial Accounting and Reporting (FAR) $195.35 Pass the AICPA ethics exam
Regulation (REG) $176.25 (Cost of course is $149 or $119 for AICPA members)

(NTS) in Kansas expires 6 months after issuance.
KANSAS BOARD OF ACCOUNTANCY

Landon State Office Building, 900 SW Jackson,
Suite 556, Topeka, KS 66612-1239
Email: info@ksboa.ks.gov
cpaes-ks@nasba.org
Phone: 785-296-2162
Fax: 785-291-3501
KENTUCKY
In Kentucky you need 150 semester hours to be obtain a CPA license but you do not need 150
credits to sit for exam. After completion of the exam you must gain 1 year of public or non-
public work experience and have it verified by an active CPA licensee.
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Do you qualify? KY Accounting Requirements

27 semester hours or equivalent quarter hours in
Age: At least 18 years old accounting
Kentucky Residency: NOT Required

KY CPA License Requirements
International Programs: NOT Required
International Exams: NOT Required Education: 150 semester units from an accredited university
Education: B.A. (120 hours) Work Experience: 1 year (2,000 hours) of public or non-pub-
lic accounting experience
Experience: 1 year experience in an accounting
or auditing position in public Work experience has to be verified by an active CPA but does
not necessarily need to be supervised by one
practice, academia, industry or
College teaching can also qualify as your work experience. One
government year of full-time teaching (24 semester hours in accounting) at
an institution of higher education
Ethics Exam: No Requirement

Kentucky Exam Fees
The cost to take all four sections of the CPA exam in Kentucky
Pass all 4 sections of the CPA exam with a score of 75% or
is $788.50 plus the initial $30 application fee and $30 per higher
each section you sign up for. The $30 per section fee is also
added to the cost listed below for each additional section
you need to retake. Fill out and submit all required CPA license application
paperwork
Application Fee: $30 + $120 (All 4 parts)
(NTS) in Kentucky expires 6 months after issuance.
KENTUCKY STATE BOARD OF ACCOUNTANCY

332 West Broadway, Suite 310
Louisville, KY 40202-2115
Email: cpa@ky.gov
Fax: 502-595-4281
LOUISIANA
In Louisiana, you must be a state resident to sit for the CPA exam or apply for a CPA license. The
requirements for licensure are fairly straightforward and follow the 150 hour rule along with 1
year of qualifying work experience.
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Do you qualify? LA Accounting Requirements

Age: No age requirement 150 semester units from an accredited university or
educational institution
US Citizenship: Required
Accounting Courses: 24 semester units in undergrad level, or 21 in
Louisiana Residency: Required graduate level. Please see Louisiana Education Requirements for more
details
Business Courses: 24 semester units, including 3 credit hours of
International Programs: Required commercial law
Education: Bachelor’s degree (with core 24

hours of accounting courses and
24 hours of business courses) LA CPA License Requirements
industry, academia or public Education: 150 hours (including B.A.)
practice. Work Experience: 1 year (2,000 hours) of experience under the su-
pervision of a licensed US CPA. Please contact the State Board on the
nature of experience required
Part-time experience can be counted
Louisiana Exam Fees

Experience must be gained within 4 years preceding the date of the
license application

Louisiana is $743 plus the initial $130 application fee. The
re-examination registration fee varies depending on the Pass all 4 sections of the CPA exam with a score of 75% or higher
number of sections you are signing up for. Complete verified accounting work experience
Schedule (NTS) in Louisiana expires 6 months after issuance.
STATE BOARD OF CPAs OF LOUISIANA

601 Poydras Street, Suite 1770
New Orleans, LA 70130
Email: cpaes-la@nasba.org
Fax 504-566-1252
maine
Maine requires 150 credit hours to earn a CPA license, however you may sit for the CPA exam
after earning 120 credit hours including the required accounting courses. The work experience
requirements are more strict than most states and require 2 years of public accounting work
supervised and verified by an active CPA.
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Do you qualify? ME Accounting Requirements

Age: No age requirement Fulfill at least 120 credit hours
US Citizenship: NOT Required Accounting courses: 15 semester hours with at least 3 hours
Maine Residency: NOT Required in accounting and 3 hours in auditing. Ethics courses can
count towards this as well.

ME CPA License Requirements
Education: B.A, or completion of B.A. within
Education: 150 semester units
120 days
Work Experience: 2 years of public accounting work experience
Experience: 2 years of public accounting
Minimum of 400 hours in audit, review, and compilation
experience which must include
Minimum of 200 hours in advisory services
the use of accounting or auditing
The experience has to be supervised by CPA or equivalent: Chartered
skills including the issuance of accountants in Canada, Australia, and other countries may be okay but
reports on financial statement please check with the State Boards to make sure
and at least one of the following: Part-time work is allowed: 173 hours is equivalent to one month of full-
time employment
the provision of management
advisory services, financial advisory Ethics Exam: No Requirement
services or consulting services, Additional CPA Requirements:
the preparation of tax returns, the Pass all 4 sections of the CPA exam with a score of 75% or higher
furnishing of advice on tax matters Complete verified accounting work experience
Maine Exam Fees
The cost to take all four sections of the CPA exam in Maine is
Schedule (NTS) in Maine expires 6 months after issuance
MAINE BOARD OF ACCOUNTANCY
Department of Prof. & Fin. Regulation
Office of Lic. & Reg.
35 State House Station, Augusta, ME 04333-0035
Email: cpaes-me@nasba.org
Fax 207-624-8637
MARYLAND
Maryland requires 150 credit hours to earn a CPA license, however you may sit for the CPA
exam after earning a bachelor’s degree and meeting the requirements below. The courses
required by the state are very specific so it is important to pay close attention them. The work
experience requirements are straightforward and require 1 year (2,000 hours) of work verified
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by an active US CPA.
Do you qualify? MD Accounting Requirements

Currently: 51 semester hours or equivalent quarter hours in accounting
US Citizenship: NOT Required and related subjects. Including the attainment of a baccalaureate or
Maryland Residency: NOT Required higher degree that meets the following requirement:
A major in accounting on the baccalaureate level, or its substantial
equivalent from an institution that is a member of the American
International Programs: NOT Required Assembly of Collegiate Schools of Business;
International Exams: NOT Required the Association of Collegiate Business Schools and Programs;
Education: B.A. Degree (120 hours) in accounting or is accredited by or is a constituent of an institution accredited by the
Middles States Association of Colleges and Schools;
its equivalent.
or the equivalent regional accrediting association for other regional
Experience: 1 year of practical work experience areas;
that is obtained through employment or is recognized and approved by the Board.
in government, industry, academia or
Effective 10/1/11: The applicant shall have completed for the
public practice
degree a curriculum that the Board considers to constitute:
1. a major in accounting; or
Maryland Exam Fees 2. a substantial equivalent to a major in accounting, of which required
credits or courses may be taken at any 2- or 4-year regionally accredited
institution of higher education.
The cost to take all four sections of the CPA exam in Maryland
is $895 plus the initial $60 application fee. The degree required under this section shall be awarded by a school,
Auditing and Attestation (AUD) $249 college, university, or other institution that:
Business Environment and Concepts (BEC) $198 1. is a member of the American Assembly of Collegiate Schools of
Financial Accounting and Reporting (FAR) $237 Business;
Regulation (REG) $211 2. is a member of the Association of Collegiate Business Schools and
Programs;
3. is accredited by or is a constituent unit of an institution accredited by:
*Important Note: You should not apply and pay for exam sections that i. the Middle States Association of Colleges and Schools; or
ii. the equivalent regional accrediting association for other regional areas;
(NTS) in Maryland expires 6 months after issuance.
or
4. is recognized and approved by the Board. The Board may use the
services of any institution that it considers appropriate to determine
MD CPA License Requirements what constitutes a substantial equivalent to a major in accounting under
subsection (b)(2) of this section.
Education: 150 semester hours
If the Board uses an institution to determine curriculum equivalencies,
Work Experience: 1 year of accounting experience (2,000 hours) veri-
the Board may accept as final the determination of that institution
fied and signed off by an active licensed CPA
*Please Note: All experience must be accumulated within 3 years of
the license application
Pass AICPA Ethics Exam MARYLAND STATE BOARD
Fill out and submit all required CPA license application paperwork OF PUBLIC ACCOUNTANCY
500 N. Calvert Street, Room 308
Baltimore, MD 21202-3651
Phone: cpa@dllr.state.md.us
Toll Free Phone: 410-333-6314
MASSACHUSETTS
Massachusetts requires 150 credit hours to earn a CPA license, however you may sit for the
CPA exam with only 120 credit hours. The work experience requirements differ depending on
whether you want a reporting or non-reporting license (see details below). With a graduate
degree in accounting, business, or law, no experience is required for licensure, but the
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candidate can only apply for the non-reporting license.
Do you qualify? MA Accounting Requirements

Age: At least 18 years old 18 graduate credits or 30 undergraduate credits or a
US Citizenship: NOT Required combination thereof, to include financial accounting, audit,
taxation and management accounting.
Massachusetts Residency: NOT Required
Social Security Number: Required In addition, CPA candidates must have 18 graduate credits
or 24 undergraduate credits in business.
Education: B.A degree (120 hours) including 21 credits in accounting MA CPA License Requirements
to include coverage in financial accounting, audit,
managment accounting and taxation and 9 credits in Education: 150 semester units from an accredited university or insti-
business to include information systems, finance, and tution
business law. *Important Note: You have 3 years from the time you receive notice of passing all
Experience: To qualify for full report license, 1 year of public accounting 4 sections of the exam to meet the educational requirements for CPA licensure
experience to include 1000 hours in the report function

Work Experience:
on full disclosure financial statements, of which not
a. Non-Reporting License: Allows you to perform all accounting services
more than 300 hours may consist of full disclosure
except issuing reports on financial statements
compilations. One year of governmental field audit work
may be accepted at the discretion of the Board of Public 1 year of public accounting experience or 3 years of non-public
accounting in a position that is substantially equivalent to public
Accountancy for a full report license. For a non-report accounting
license, 1 year of public accounting experience or 3 years Experience must be beyond entry level and under the supervision of a
of non-public accounting in a position that is substantially CPA
equivalent to public accounting. Non-public accounting No experience required if you have a graduate degree in accounting,
experience must be beyond entry level and under the business, or law
supervision of a CPA. Applicants with a graduate degree b. Reporting License: Able to issue reports on financial statements
in accounting, business administration or law qualify for 1 year of public accounting experience, and 1000 hours of attest
a non-report license. experience, of which no more than 300 hours may consist of full
disclosure compilation

Massachusetts Exam Fees Additional CPA Requirements:
The cost to take all four sections of the CPA exam in Complete verified accounting work experience
Massachusetts is $743 plus the initial $195 application fee.
The re-examination registration fees vary depending on the
number of sections you are signing up for. Pay the CPA license application fee

*Important Note: You should not apply and pay for exam sections that MASSACHUSETTS BOARD OF
will not be taken within six months because your Notice to Schedule PUBLIC ACCOUNTANCY
(NTS) in Massachusetts expires 6 months after issuance. 1000 Washington Street, Suite 710
Boston, MA 02118-6100
Email: cpaes-ma@nasba.org
Fax: 617-727-2197
MICHIGAN
The Michigan State Board of Accountancy requires specific audit experience to obtain a
CPA license. The overall requirements are less demanding than other states however this
experience requirement may be difficult if you do not work in a CPA firm or government agency.
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Do you qualify? MI Accounting Requirements

Age: No age requirement B.A. degree 30 semester hours or equivalent quarter hours
in accounting.
Michigan Residency: NOT Required M.A. degree in accounting or business-12 semester hours or
equivalent quarter hours in graduate level accounting.

MI CPA License Requirements
Education: B.A. (120 hours) must be completed Education: 150 hours (including B.A.)
within 30 days following the actual
date the candidate takes the first Work Experience: 1 year (2,000 hours) supervised and
exam section. verified by an active CPA licensee. Experience obtained in
Experience: 1 year of qualifying experience ONE financial audit, review, or compilation in a CPA firm
gained through employment in or governmental agency, under the supervision of a CPA
government, industry, academia or licensee
public practice.
Pass all 4 sections of the CPA exam with a score of 75
Michigan Exam Fees or higher
The cost to take all four sections of the CPA exam in Submit all required paperwork
Michigan is $743 plus the initial $147 application fee. The re-
examination application fee vary between$63 – $117 based
on the number of CPA exam sections.

MICHIGAN BOARD OF ACCOUNTANCY

Dept. of Labor & Economic Growth
P.O. Box 30018, Lansing, MI 48909-7518
Phone: 517-241-9249
Fax: 517-373-2162
MINNESOTA
In Minnesota you must be a state resident in order to obtain a CPA license. You will need 150
semester hours/credits to get your license however you may sit for the CPA exam up to 90
days prior to completing this requirement.
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Do you qualify? MN Accounting Requirements

1 Graduate degree in accounting
Minnesota Residency: NOT Required

OR
Graduate degree in business:
Social Security Number: Required 2 Accounting courses:
24 semester hours in undergraduate financial accounting, auditing,
International Exams: Required taxation, and management accounting; OR
Education: B.A. or completion of B.A. within 120 15 semester hours in graduate financial accounting, auditing,
days taxation, and management accounting; OR
Experience: 1 year experience in public practice, Equivalent combination

government, industry or academia.
OR
3 Undergraduate degree in accounting or business:

Minnesota Exam Fees Accounting courses:
24 semester hours in undergraduate financial accounting, auditing,

taxation, and management accounting
Minnesota is $743 plus the initial $175 application fee. The 24 semester hours in business courses
re-examination registration fees vary depending on the
number of sections you are signing up for. OR
Auditing and Attestation (AUD) $195.35 Undergraduate degree
Business Environment and Concepts (BEC) $176.25 4 If you earn enough accounting and business credits you may be
Financial Accounting and Reporting (FAR) $195.35 qualified. Please check out the CPA Education Requirements for
Regulation (REG) $176.25 details.
*Important Note:
*Important Note: You should not apply and pay for exam sections that Candidates may apply for the exam 180 days prior to completing
will not be taken within six months because your Notice to Schedule educational requirements
(NTS) in Minnesota expires 6 months after issuance.
Candidates will receive “provisional” approval to take the CPA exam 90
days prior to completing educational requirements
Educational requirements must be completed no later than 120 days after
MN CPA License Requirements the actual date the candidate took the first exam section
Education: 150 semester units from an accredited university
Work Experience: 1 years of relevant work experience verified by

an active CPA licensee
Ethics Exam: Passing of the AICPA ethics exam

*Cost of course is $149 or $119 for AICPA members
*Best time to take the Ethics Exam is after you pass all 4 CPA sections

Pass all 4 sections of the CPA exam with a score of 75% or
higher
Fill out and submit all required CPA license application
paperwork MINNESOTA STATE BOARD OF ACCOUNTANCY
Pay the CPA license application fee 85 East 7th Place, Suite 125, St. Paul, MN 55101
Email: cpaes-mn@nasba.org
Phone: 651-296-7938
Fax: 651-282-2644
MISSISSIPPI
In Mississippi, state residency is required to apply for the CPA exam and get a CPA license. The
requirements for licensure are fairly standard and require 150 credit hours along with one year
of work experience in the accounting industry.
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Do you qualify? MS Accounting Requirements

Age: No age requirement Bachelor degree or above with accounting concentration
US Citizenship: NOT Required 150 semester units from an accredited university or educational
Mississippi Residency: Required institution
Social Security Number: Required Must have at least 48 semester units of upper-division accounting or
business courses
Accounting courses: 24 semester units, including 3 units in:
Financial Accounting
Education: 150 hours (must complete Auditing
education requirement prior to Taxation
sitting for exam)
Management Accounting
Experience: 1 year general experience of Government or Not for Profit Accounting
accounting and auditing skills,
Other general business courses: 24 semester units
excluding academia.
Mississippi Exam Fees MS CPA License Requirements

The cost to take all four sections of the CPA exam in Education: 150 hours (including B.A.)
Mississippi is $743 plus the initial $150 application fee. The
re-examination registration fee varies depending on the Work Experience: 1 year of relevant work experience supervised and
verified by an active CPA licensee
Business Environment and Concepts (BEC) $176.25 *Cost of course is $149 or $119 for AICPA members
Financial Accounting and Reporting (FAR) $195.35 *Note: Must get CPA license within 5 years of passing the CPA exam

*Important Note: You should not apply and pay for exam sections Fill out and submit all required CPA license application paperwork
Schedule (NTS) in Mississippi expires 6 months after issuance.
MISSISSIPPI STATE BOARD OF

PUBLIC ACCOUNTANCY
5 Old River Place, Suite 104, Jackson, MS 39202-3449
Email: email@msbpa.state.ms.us
Phone: 601-354-7320
Fax: 601-354-729
MISSOURI
Missouri requires state residency in order to obtain a CPA license. The state requires 150
credit hours to sit for the CPA exam including 33 accounting credits and 27 business credits.
Candidates may sit for the exam up to 60 days prior to completing the education requirements.
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Do you qualify? MO Accounting Requirements

Age: At least 21 years old Bachelor degree or above with accounting concentration
US Citizenship: NOT Required 150 semester units from an accredited university or
Missouri Residency: Required educational institution
Social Security Number: Required Accounting courses: 33 semester units including at least 18
units in upper division accounting and 1 course in auditing
General business courses: 27 semester units
*Note: Candidates may sit for the exam 60 days prior to meeting these
Education: Must be within 60 days education requirements
of completing education
requirement
Experience: 1 year accounting experience in

industry, government, academia
MO CPA License Requirements
or public practice. To sign reports
or supervise attest services, the Education: 150 hours (including B.A.)
CPA will need 1 additional year of Work Experience: 1 year of public or non-public accounting
experience in attest work. experience. Part-time work is accepted as long as it totals 2,000 hours
of accounting experience and is completed within a 3 year window
Missouri Exam Fees *Cost of course is $149 or $119 for AICPA members

Missouri is $743 plus the initial $132 application fee. The re-
examination fee varies from depending on the number of
sections you are signing up for.
Schedule (NTS) in Missouri expires 6 months after issuance.
MISSOURI STATE BOARD OF ACCOUNTANCY

PO Box 613 Jefferson City, MO 65102-0613
Email: cpaes-mo@nasba.org
mosba@pr.mo.gov
Fax: 573-751-0890
MONTANA
Montana is a two-tier state which means they grant both a CPA certificate and a CPA license. A
CPA certificate from Montana does not require working experience or a Social Security Number
so if you are an international student or just looking for the CPA credentials this is a great way
to get it.
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Do you qualify? MT Accounting Requirements

Age: No age requirement Accounting courses: 24 semester hours of upper-division or
US Citizenship: NOT Required graduate courses with at least one course in each: financial
accounting, auditing, taxation, management accounting
Montana Residency: NOT Required
General Business subjects: 24 semester hours
Social Security Number: NOT Required
*International candidates: The only foreign credential evaluation
International Programs: Required agency Montana accepts is FACS
Education: 120 hours (B.A. Degree) MT CPA License Requirements

Experience: 12 months (2000 hours actual
work experience) of private, Montana is a two-tier state and offers both a certificate and a license.
governmental, academic, or public 1. CPA Certificate
accounting work acceptable to the
4-year bachelor degree or equivalent with 150 credit hours
board.
Pass the CPA exam
Pass the AICPA ethics exam
Montana Exam Fees 2. CPA License – permit to practice

Prerequisites: Must have CPA certificate already
Montana is $743 plus the initial $195 application fee. The Working experience:
re-examination registration fee varies depending on the 1 year of public accounting experience
number of sections you are signing up for. 2 years of non-public accounting experience
Auditing and Attestation (AUD) $195.35 Experience must be verified by an active CPA licensee
Business Environment and Concepts (BEC) $176.25 Experience must take place in the five years prior to the date of the CPA
license application
Regulation (REG) $176.25 *Note: Montana does not accept credit earned through Chartered
Application Fee: $195 Accountants, Cost and Works Accountants, ICMAP, or similar
organizations
that will not be taken within six months because your Notice to Additional CPA Requirements:
Schedule (NTS) in Montana expires 6 months after issuance.
Get CPA certificate
Pass AICPA Ethics Exam
MONTANA BOARD OF PUBLIC ACCOUNTANCY

301 S Park PO Box 200513 Helena, MT 59620-0513
Email: cpaes-mt@nasba.org, dlibsd-
pac@mt.gov
Fax: 406-841-232
NEBRASKA
Two-tier state. When a CPA passes the exam, a certificate will be issued. However, a license/
permit to practice will be issued when the experience requirement is completed.
May sit for exam up to 60 days prior to fulfilling these requirements.
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Do you qualify? NE Accounting Requirements

Age: No age requirement 30 semester hours or equivalent quarter hours in accounting
US Citizenship: NOT Required beyond principles of accounting
Nebraska Residency: Required
International Programs: Required NE CPA License Requirements

education requirement prior to 1. CPA Certificate
sitting for exam) Must Pass the CPA exam
Experience: 2 years of public accounting Must Pass the AICPA ethics exam – Cost of course is $149 or $119 for
AICPA members
experience or 3 years of auditing
Working experience: none
experience in the Dept. of Revenue
or in the Office of the Auditor of
2. CPA License – Permit To Practice
Public Accounts or 3 1/2 years
Must have CPA certificate as described above
gained through employment by
Working experience: 2 years (4,000 hours) of accounting experience
the federal government as a special
supervised and verified by an active CPA licensee
agent or IRS agent.
Work should be performed within a licensed, public accounting firm
Nebraska Exam Fees Pass all 4 sections of the CPA exam with a score of 75% or higher
Nebraska is $743 plus the initial $160 application fee. The
re-examination registration fee varies depending on the
Schedule (NTS) in Nebraska expires 6 months after issuance.
NEBRASKA STATE BOARD OF PUBLIC ACCOUNTANCY

PO Box 94725 Lincoln, NE 68509-4725
Email: cpaes-ne@nasba.org
Phone: 402-471-3595
Fax: 402-471-4484
NEVADA
Nevada requires 150 credit hours to sit for the CPA exam. The work experience requirements
for the CPA license are more strict than most states and require 2 years of public accounting
experience with at least 700 hours of audit work. Requires criminal background check for all
applicants. .COM
Do you qualify? NE Accounting Requirements

Age: No age requirement 150 semester units from an accredited university
US Citizenship: NOT Required Accounting courses — 30 semester hours above introductory level
Nevada Residency: Required Cost Accounting: 3 hours

Auditing: 3 hours
Federal Income Tax: 3 hours
International Programs: Required Accounting Electives: 12 hours
Business law: 3 hours
General business: 24 semester units
sitting for exam)
Experience: 2 years of public accounting NV CPA License Requirements

experience in accounting or auditing,
finance, advising or consulting Education: 150 hours (including B.A.)
with clients on matters relating to
Work Experience: 2 years public accounting including 1,000 hours in
management, preparation of tax
the attest function (700 of the 1,000 must be in audit)
returns or the furnishing of advice IRS and Internal Audit experience may qualify
on matters relating to taxes; or 4
years experience in internal audit Ethics Exam: Passing of the AICPA ethics exam
or governmental accounting *Cost of course is $149 or $119 for AICPA members
and auditing considered to be Additional CPA Requirements:

substantially equivalent in the
Board’s judgment.
Nevada Exam Fees
The cost to take all four sections of the CPA exam in Nevada is
that will not be taken within six months because your Notice to NEVADA STATE BOARD OF ACCOUNTANCY
Schedule (NTS) in Nevada expires 6 months after issuance.
1325 Airmotive Way, Suite 220 Reno, NV 89502
Email: cpa@nvaccountancy.com
Phone: 775-786-0231
Fax: 775-786-0234
NEW HAMPSHIRE
New Hampshire only requires 120 credit hours to sit for the CPA exam as well as obtain a CPA
license. After July 1, 2014, you’ll have to earn 150 credit hours to get the CPA license so take
advantage of these very lenient rules and jump on it while you can!
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Do you qualify? NH Accounting Requirements

Age: No age requirement Prior to January 1, 2005: 12 semester hours in accounting. After January
US Citizenship: NOT Required 1, 2005 and until June 30, 2014: 12 semester hours in accounting.
NH Residency: NOT Required On or after July 1, 2014: 30 semester hours of accounting courses.
The accounting credits shall include coverage in financial accounting
Social Security Number: Required auditing, taxation, and management accounting.

NH CPA License Requirements
Experience: Until June 30, 2014: B.A. Degree-2
years experience. Master’s Degree Education: After July 1, 2014, you will need the full 150 credit hours to get a
CPA license, including:
in accounting, taxation, finance,
30 credit hours of accounting
or business administration-1 year
24 credit hours of business
experience.
On or after July 1, 2014: 1 year Work Experience:
experience. Can be gained Bachelor’s Degree: 2 years of public or non-public accounting
experience
through public accounting and
Master’s Degree in business, accounting, finance or taxation: 1 year of
governmental agencies.
public or non-public accounting experience
Experience must be supervised and verified by a an active CPA or
equivalent such as CPA in Australia, or CA in Australia, Canada, Ireland
New Hampshire Exam Fees or Mexico.

Experience must be gained within six years immediately preceding the
date the application is received for the 2 year requirement and five years
The cost to take all four sections of the CPA exam in New for the 1 year requirement
Hampshire is $743 plus the initial $220 application fee. The
Ethics Exam: No requirement
Schedule (NTS) in New Hampshire expires 6 months after issuance.
NEW HAMPSHIRE BOARD OF ACCOUNTANCY

78 Regional Dr. Bdg 2, Concord, NH 03301
Email: cpaes-nh@nasba.org
boa@nh.gov
Fax: 603-271-8702
NEW JERSEY
Nevada requires 150 credit hours to sit for the CPA exam. The work experience requirements
for the CPA license are more strict than most states and require 2 years of public accounting
experience with at least 700 hours of audit work. Requires criminal background check for all
applicants.
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Do you qualify? NJ Accounting Requirements

Age: At least 18 years old Candidates should fulfill at least 120 credit hours including:
US Citizenship: NOT Required 60 semester hours selected from courses in English, history, foreign
languages, mathematics, general psychology, philosophy, biological
New Jersey Residency: NOT Required sciences, physical sciences, economics, sociology, religion, government,
Social Security Number: Required political science, geography, fine arts and music; and
International Programs: NOT Required Minimum of 60 semester hours in professional courses including:
Accounting including municipal and government accounting: 24 hours
Finance: 6 hours
Experience: 1 year experience in the practice
Economics: 6 hours
of public accountancy. The
Related business subjects: 18 hours
experience includes intensive and
diversified experience in accounting Note: you will still need to complete what is required below (i.e. 150 cred-
it hours ) to obtain the license.
or auditing.
NJ CPA License Requirements New Jersey Exam Fees

Education: 150 credit hours plus ONE of the following: The cost to take all four sections of the CPA exam in New
1. Graduate degree in accounting from schools accredited by AACSB or Jersey is $743 plus the initial $225 application fee. The re-
ACBSP
examination application fees vary depending on the number
Automatically qualified
of sections you are retaking.
2. Graduate degree in business from schools accredited by AACSB or
ACBSP: Auditing and Attestation (AUD) $195.35
24 hours (undergrad level) or 15 hours (graduate level) of accounting Business Environment and Concepts (BEC) $176.25
An equivalent combination of undergrad/grad coursework can be Financial Accounting and Reporting (FAR) $195.35
done based upon a 3:2 ratio Regulation (REG) $176.25
Should include financial accounting, auditing, taxation and Application Fee: $225
management accounting
3. Undergrad degree in accounting or business from schools accredited
by AACSB or ACBSP:
Schedule (NTS) in New Jersey expires 6 months after issuance.
24 hours in accounting courses including financial accounting,
auditing, taxation and management accounting
24 hours in business courses
4. Undergrad degree in general:

30 hours in accounting courses including financial accounting,
auditing, taxation and management accounting
24 hours in business courses
Work Experience: 1 year of public accounting experience (equivalent to

1,750 hours within 2 years) supervised and verified by a licensed CPA in
New Jersey
NEW JERSEY STATE BOARD OF ACCOUNTANCY
Pass the NJ Ethics exam
124 Halsey Street, 6th Floor
PO Box 45000
Newark, NJ 07101
NEW MEXICO
New Mexico requires 150 credit hours to earn a CPA license, however you may sit for the CPA
accounting verified by an active US CPA. Requires criminal background check and fingerprints
for all applicants. .COM
Do you qualify? NM Accounting Requirements

Age: No age requirement Bachelor degree or higher
US Citizenship: NOT Required 30 semester units of accounting courses;
3 of which can come from a Business Law course
New Mexico Residency: NOT Required
International Programs: Required NM CPA License Requirements

Education: B.A. (120 hours) Education: 150 semester hours from a regionally accredited
educational institution
Work Experience:
practice. 1 year of public or non-public accounting experience supervised and
verified by an actively licensed United States CPA
Chartered accountants from outside the US are not eligible for
verification
New Mexico Exam Fees Ethics Exam: Passing of the AICPA ethics exam
Cost of course is $149 or $119 for AICPA members
The cost to take all four sections of the CPA exam in New
Mexico is $743 plus the initial $155 application fee. The
Pass AICPA Ethics Exam
Schedule (NTS) in New Mexico expires 6 months after issuance.
NEW MEXICO PUBLIC ACCOUNTANCY BOARD

5200 Oakland NE, Suite D, Albuquerque, NM 87113
Email: accountancy.board@state.nm.us
cpaes-nm@nasba.org
Fax: 505-222-9855
NEW YORK
The state of New York requires 150 semester hours as well as 1 year of work experience in order
to obtain your CPA license. However, you may sit for the CPA exam upon completion of your
bachelor’s degree and 120 semester hours. One unique thing about New York is that you can
waive the education requirements if you have 15 years of public accounting experience.
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Do you qualify? NY Accounting Requirements

Age: At least 21 years old You must complete ONE of the following:
New York Residency: NOT Required 1 120 credit hours (to sit for the CPA exam)
Including coursework in the following areas:
Social Security Number: Required Financial Accounting and Reporting
Taxation
Cost or Managerial Accounting
International Exams: Required Auditing and Attestation Services
Education: B.A. (120 hours) including a course *Please note that 150 credit hours and additional coursework (Option
in each of the following: Financial 2) must be completed before you can get your CPA license.
accounting, Cost or management
accounting, Taxation, and Audit and OR
attestation. 150 credit hour licensure requirement
Experience: 1 year experience gained in 2 Must meet one of the following:
employment in a public accounting Complete a registered 150 program approved by NYSED.
Complete and submit this NY Program Form
firm, government, private industry or an
Complete a master’s degree with a major in accounting from a
educational institution school accredited in accounting by AACSB
Complete a bachelor’s or higher degree and a minimum of
New York Exam Fees 150 semester (225 quarter) hours in college level education to
include the following:
3
3 semester hours in accounting to include each of the
The cost to take all four sections of the CPA exam in New York is $743
following:
plus the initial $125 application fee. The re-examination application
Financial accounting,
fee is $55 – $100 plus the exam fees:
Cost accounting,
Auditing and Attestation (AUD) $195.35 Taxation,
Audit and attestation,
Accounting research, and
36 semester hours in general business
Note: Communications and Ethics and Responsibilities are
required and may come from either accounting or business.
* 1 semester hour = 1 credit hour
Schedule (NTS) in New York expires 6 months after issuance.
OR
Fifteen years of public accounting experiences acceptable to
NY CPA License Requirements 2 the State Board for Public Accountancy may be substituted
for education.
Must complete one year of full-time work experience in accounting
Please visit http://www.nasba.org/exams/cpaexam/
verified by an active CPA licensee. Experience may be earned
newyork/ for more details on this.
in a public accounting firm, government, private industry or an
educational institution.

Pass all 4 sections of the CPA exam with a score of 75 or higher NEW YORK STATE BOARD OF ACCOUNTANCY
Complete one year of verified accounting work experience
State Education Department
Division of Professional Licensing Services
Pay the $375 application fee 89 Washington Avenue, 2nd Fl. East Mezzanine
Albany, NY 12234-1000
Note: You are NOT required to take the CPA ethics exam in the state of New
York, pretty lucky! Phone: 518-474-3817 Ext. 270
Fax: 18-402-5354
Double-check with your state board of accountancy for the most up-to-date information. Email: op4info@mail.nysed.gov
cpaes-ny@nasba.org
NORTH CAROLINA
North Carolina requires 150 credit hours to earn a CPA license. Candidates can get approved to
take the CPA exam prior to receiving their bachelor’s degree, if the concentration in accounting
is already complete or is reasonably expected to be completed by the end of the school term
within which the examination falls; and they expect to receive their bachelor’s degree within
120 days after the application is received by the Board. However, if the applicant fails to receive .COM
the degree within the specified time, the Exam grades will not be released.
Do you qualify? NC CPA License Requirements

Age: At least 18 years old Education: Completion of 150 semester hours: including at least 30 semester
hours in undergraduate accounting courses.
US Citizenship: Required
Of those 30, no more than six semester hours of accounting principles and
NC Residency: NOT Required no more than three semester hours of business law; or (2) at least 20 semester
Social Security Number: Required hours or the equivalent in quarter hours, of graduate accounting courses that are
open exclusively to graduate students; or (3) a combination of undergraduate and
International Programs: NOT Required graduate courses which would be equivalent to Subparagraph (1) or (2).
International Exams: NOT Required *Please check North Carolina CPA rules for more details.
Education: B.A. (120 hours) Work Experience: Must be completed prior to the date an individual
Experience: The work experience requirement is one (1) year applies for licensure. There are a number ways an applicant can meet these
requirements:
experience in the public practice of accountancy under
one (1) year experience in the public practice of accountancy under the direct
the direct supervision of a properly licensed CPA; or supervision of a properly licensed CPA; or
one (1) year experience in the field of accountancy one (1) year experience in the field of accountancy under the direct supervision of a
under the direct supervision of a properly licensed properly licensed CPA; or

four (4) years experience in the field of accounting; or
CPA; or four (4) years of experience in the field of
four (4) years experience teaching accounting in an accredited college or university;
accounting; or four (4) years of experience teaching or
accounting in an accredited college or university; four (4) years experience self-employed in accounting; or
or four (4) years of experience self-employed in any combination of such experience determined by the Board to be substantially
equivalent to the above.
accounting. If the applicant does not meet the one-
In calculating work experience, one year of work experience is 52 weeks of full-time
year requirement, he or she must meet the four-year
employment; full-time employment is defined as working at least 30 hours each
requirement. week for at least one year. Experience affidavits for part-time work (less than 30
hours each week) must contain a record of the actual part-time hours the applicant
performed accounting services only for each week of part-time employment. Actual
NC Accounting Requirements part-time hours do not include hours paid for sick leave, vacation leave, attending
CPE courses, or other time not spent directly performing accounting services. The
applicant for certification must submit to the Board experience affidavits from all of
Bachelor degree or above the relevant employers.
Accounting course requirement: 30 semester hours (30 credits) Ethics Exam: Candidates’ are not required to take an ethics exam prior to
sitting for the Uniform CPA Exam. However, to get your CPA license a candidate
Allowed to count 1 Business Law class (3 credits) towards this 30-credit
must, within one year prior to applying for certification, complete an eight-
requirement
hour course on the North Carolina Accountancy Statutes and Rules, including
the Rules of Professional Ethics and Conduct. The Board suggests that
North Carolina Exam Fees applicants meet the requirement within the last few months prior to applying
for a certificate. The North Carolina Association of CPAs offers two qualifying
courses: a one-day, group-study seminar, “Ethics Principles and Professional
The cost to take all four sections of the CPA exam in North Responsibilities,” and an online self-study course, “North Carolina Law Course:
Carolina is $729.08 plus the initial $230 application fee. The Ethics, Principles, and Professional Responsibility for North Carolina License
re-examination application fee is $75. Applicants.

Financial Accounting and Reporting (FAR) $192.03 Fill out and submit all required CPA license application paperwork
Regulation (REG) $172.51 Pay the CPA license application fee
*Important Note: You should not apply and pay for exam sections NORTH CAROLINA STATE BOARD OF CPA EXAMINERS
that will not be taken within six months because your Notice to 1101 Oberlin Road, Suite 104
Schedule (NTS) in North Carolina expires 6 months after issuance.
PO Box 12827 Raleigh, NC 27605
Email: phyllise@nccpaboard.gov
Fax: 919-733-4209
NORTH DAKOTA
North Dakota requires 150 credit hours to earn a CPA license, however, you may sit for the CPA
exam up to 6 months prior to fulfilling this requirement. The work experience requirements
are pretty standard and require 1 year of public or non-public accounting verified by an active
CPA licensee.
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Do you qualify? ND Accounting Requirements

Age: No age requirement Bachelor degree or above with accounting concentration
US Citizenship: NOT Required 150 semester units from an accredited university
24 semester hours of accounting courses
ND Residency: NOT Required
24 hours of general business courses

ND CPA License Requirements
Education: Must be within six months
of completing education Education: 150 hours (including B.A.)
requirement Work Experience: 1 year of public or non-public accounting experience
verified by a licensed CPA
Experience: 1 year of experience gained
CPA/CA holders from other countries may be able to get Chartered
through employment in
Accountant certificate. Please check directly with North Dakota Board
government, industry, academia or of Accountancy for details.
public accounting.
*Cost of course is $149 or $119 for AICPA member

North Dakota Exam Fees Pass all 4 sections of the CPA exam with a score of 75% or higher
The cost to take all four sections of the CPA exam in North
Dakota is $743 plus the initial $120 application fee. The re-
examination registration fee is $60.
**Important Note: You should not apply and pay for exam sections
Schedule (NTS) in North Dakota expires 6 months after issuance.
NORTH DAKOTA STATE BOARD OF ACCOUNTANCY

2701 S. Columbia Road, Grand Forks, ND 58201-6029
Email: ndsba@state.nd.us
Phone: 800-532-5904
Fax: 701-775-7430
northern mariana islands
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Do you qualify? MP Accounting Requirements

Age: No age requirement 24 semester hours or equivalent quarter hours of upper or graduate
US Citizenship: NOT Required level accounting and 24 semester hours or equivalent quarter hours
of business at undergraduate or graduate level
MP Residency: NOT Required
Social Security Number: NOT Required - N/A

MP CPA License Requirements
education requirement before Education: 150 hours (including B.A.)
sitting for exam)
Experience: 2 years (2,000 hours) experience

of public accounting in industry,
government, academia or public
practice.
OHIO
In Ohio, the term CPA certificate is used in place of CPA license. The state board requires 150
credit hours before allowing you to sit for the CPA exam. State residency is required to obtain
licensure in Ohio. Requires criminal background check for all applicants.
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Do you qualify? OH CPA License Requirements

Age: At least 18 years old Education: 150 hours (including B.A.)
Work Experience: The experience can be in public or non-public accounting.
Ohio Residency: Required Your supervisor should normally be a US CPA but CPA/CA from other countries
may be accepted by the Board. Please contact Ohio State Board for details.
Experience earned in the past may be counted toward the experience
International Programs: Required requirement. The law does not differentiate between “recent” experience
and any other experience.
Please refer to the Ohio CPA Work Experience code for more details.
Education: 150 hours (must complete education
requirement prior to sitting for exam) Ethics Exam: Passing of the AICPA ethics exam
Experience: 1 year experience in public accounting: 150 hours or *Cost of course is $149 or $119 for AICPA member
sat for the exam prior to 2000.
2 years public accounting experience: Sat for exam
with less than 150 hours but obtained 150 hours prior
to certification. The public accounting experience is
gained through employment in government, business
or academia.
OH Accounting Requirements Ohio Exam Fees

You must complete ONE of the following: The cost to take all four sections of the CPA exam in Ohio is
1 Graduate degree in accounting:
application fees vary depending on the number of sections
You are automatically qualified as long as your institution is
recognized by CHEA or accredited by AACSB
you are retaking.

OR
2 Graduate degree in business: Financial Accounting and Reporting (FAR) $195.35

30 semester hours in undergraduate course; OR Regulation (REG) $176.25
18 semester hours in graduate course Application Fee: $140
Either one of the above should include at least 1 course in
the following: financial accounting, management accounting,
auditing used along with GAAS, taxation, professional ethics
Schedule (NTS) in Ohio expires 6 months after issuance.
and responsibilities.
OR
3 Undergraduate degree in accounting:
30 semester hours in accounting course with at least one course

in each of the following: financial accounting, management
accounting, auditing with coverage of GAAS, taxation, and
professional ethics and responsibilities
24 semester hours in business subjects
If you have taken GMAT with score 620 or higher, than no need
ACCOUNTANCY BOARD OF OHIO
to fulfill the required 24 hours in business
77 South High Street, 18th Floor
*Important Note: Internal auditing course may be used as an elec- Columbus, OH 43215-6128
tive only, not towards auditing requirement Email: cpaes-oh@nasba.org
Phone: 614-466-4135
Fax: 614-466-2628
OKLAHOMA
Oklahoma requires 150 credit hours and 1 year of work experience in either public or non-
public accounting as well as state residency to obtain a CPA license. There are two levels of
qualifications which are the CPA (Certified Public Accountant) and the PA (Public Accountant)
so be careful that you choose the correct one.
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Do you qualify? OK Accounting Requirements

Age: No age requirement Bachelor degree or higher: 150 semester hours
Accounting course requirements:
Oklahoma Residency: Required
30 semester hours of accounting (intermediate/advanced courses)
Social Security Number: Required 1 course must be in audit or assurance
International Programs: Required Business course requirements: 9 hours (upper-division)
A minimum of 76 out of the 150 hours must be in upper division courses

sitting for exam) OK CPA License Requirements
Experience: 1 year public accounting
experience gained through Education: 150 hours (including B.A.)
Work Experience: 1 year of experience in public or non-public accounting
industry, academia or public verified by an active CPA
practice. *For details please check out Oklahoma Work Experience Requirements
Oklahoma Exam Fees *Cost of course is $149 or $119 for AICPA member

The cost to take all four sections of the CPA exam in Pass all 4 sections of the CPA exam with a score of 75% or higher
Oklahoma is $743 plus the initial $50 application fee. Fill out and submit all required CPA license application paperwork
Auditing and Attestation (AUD) $195.35 Pay the CPA license application fee
Schedule (NTS) in Oklahoma expires 6 months after issuance.
OKLAHOMA BOARD OF ACCOUNTANCY

4545 Lincoln Blvd., Suite 165
Oklahoma City, OK 73105-3413
Email: okaccybd@oab.state.ok.us
Phone: 405-521-2397
Fax: 405-521-3118
OREGON
Oregon requires 150 credit hours and one year qualifying work experience to obtain a CPA
license. The work experience requirements are more lenient than most states and allow
qualifying part-time work which can be signed off by a CPA or a chartered accountant if they
are from Canada, Mexico, or Ireland. There are two levels of qualifications for accountants in
Oregon. They are the CPA (Certified Public Accountant) and the PA (Public Accountant). The .COM
requirements for both of these are quite different so be careful to choose the correct one.
Do you qualify? OR Accounting Requirements

Age: No age requirement 4-year bachelor degree or higher
US Citizenship: NOT Required Fulfill 150 credit hours
OR Residency: NOT Required 24 semester credits of accounting courses

24 semester credits of additional accounting or business courses
International Exams: Required OR CPA License Requirements

sitting for exam)
Work Experience: 1 year of accounting experience supervised by a CPA or
Experience: 12 months of full time employment
CPA equivalent
in public practice, industry,
CPA equivalent can be an licensed Oregon PA or a licensed Chartered
government or other professional Accountant from the countries of Canada, Mexico or Ireland
settings. Verifying CPA must hold an active license for a minimum of 5 years prior
to the period of supervision
Qualifying part-time experience can be counted but must be at least
Oregon Exam Fees 20 hours per week.

The cost to take all four sections of the CPA exam in *Cost of course is $149 or $119 for AICPA member
Oregon is $743 plus the initial $100 application fee. The re-
examination registration fee is $100 as well.
Schedule (NTS) in Oregon expires 6 months after issuance.
OREGON STATE BOARD OF ACCOUNTANCY

3218 Pringle Road, S.E. #110 Salem, OR 97302-6307
Email: david.r.hunter@state.or.us
Phone: 503-378-4181
Fax: 503-378-3575
PENNSYLVANIA
North Dakota requires 150 credit hours to earn a CPA license, however, you may sit for the CPA
exam up to 6 months prior to fulfilling this requirement. The work experience requirements
are pretty standard and require 1 year of public or non-public accounting verified by an active
CPA licensee.
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Do you qualify? PA Accounting Requirements

Age: At least 18 years old 24 semester hours or equivalent quarter hours in accounting, audit-
US Citizenship: NOT Required ing, business law, finance or tax subjects of a content satisfactory to
the Pennsylvania Board.
PA Residency: Required
International Programs: Required PA CPA License Requirements

Education: 150 hours (including B.A.) 150 semester units from an
Education: B.A. (120 hours) accredited university or educational institution
Experience: 1 year (1,600 hours) of experience in any 24 semester credits of accounting and auditing, business law, finance or
type of service or advice involving the use of tax subjects of a content satisfactory to the board
accounting, attest, compilation, management additional 12 semester credits in accounting, auditing and tax subjects
of a content satisfactory to the board, not necessarily as part of the
advisory, financial advisory, tax or consulting individual’s undergraduate or graduate work
skills gained through employment in
government, industry, academia or public Work Experience: 1 year of related work experience
practice.
The experience can be in public or non-public accounting but has to be
supervised and verified by an active US CPA
For those that passed 1 section of the exam
prior to 12/31/11: Ethics Exam: No requirement
B.A. Degree - 2 years’ experience (as listed Additional CPA Requirements:
above). Pass all 4 sections of the CPA exam with a score of 75% or higher
Master Degree or Postgraduate Degree - 1 Complete verified accounting work experience
year experience (as listed above). Fill out and submit all required CPA license application paperwork
Pennsylvania Exam Fees

Pennsylvania is $743 plus the initial $95 application fee. The
re-examination application fee is $95 as well.
Schedule (NTS) in Pennsylvania expires 6 months after issuance. PENNSYLVANIA STATE BOARD OF ACCOUNTANCY
2601 North Third St., Harrisburg, PA 17110
Email: ST-ACCOUNTANCY@state.pa.us
Phone: 717-783-1404
Fax: 717-705-5540
PUERTO RICO
Puerto Rico has two paths to licensure: 150 hours of education including a B.A. in accounting
with no experience requirement; or graduate of college or university recognized by the Puerto
Rico Board who has not completed required education but has practiced the profession for 8
years prior to the date of application
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Do you qualify? PR Accounting Requirements

Age: At least 21 years old 58 hours in the study of accountancy, business law, economics
US Citizenship: NOT Required and finance, of which at least 32 hours must be in the study of
accountancy
PR Residency: Required

PR CPA License Requirements
Education: 150 semester hours of non-
Education: 150 hours (B.A. Degree)
duplicative coursework at the
undergraduate or graduate level.
Work Experience: 1 year of accounting work experience under the
Experience: 1 year of experience in ONE area supervision of a licensed Certified Public Accountant
(Public Accounting, Industry,
Government or Academia Ethics Exam: No requirement

Puerto Rico Exam Fees Fill out and submit all required CPA license application paperwork
The cost to take all four sections of the CPA exam in Puerto
Rico is $743 plus the initial $210 application fee. The re-
examination registration fee varies depending on the
PUERTO RICO BOARD OF ACCOUNTANCY

Box 9023271 Old San Juan Station, San Juan, PR
Phone: 787-722-2121
Fax: 787-722-4818
Email: cpa@estado.gobierno.pr
cpaes-pr@nasba.org
RHODE ISLAND
Rhode Island requires 150 credit hours to earn a CPA license, however you may sit for the CPA
accounting verified by an active US CPA.
.COM
Do you qualify? RI Accounting Requirements

Age: No age requirement Bachelor degree or above with at least 120 credit hours and
must meet one of the following:
Rhode Island Residency: Required
1 Graduate degree with concentration in Accounting
Not less than 21 semester hours in accounting and not less
than:
International Programs: Required 6 hours in both fundamental accounting
International Exams: Required 6 hours in intermediate financial accounting and reporting
3 hours of advanced financial accounting and reporting
3 hours of tax accounting
Experience: 1 year experience gained through 3 hours of auditing
employment in public practice,
OR
government, industry, education or a
combination thereof. 2 Graduate degree with concentration in business:
Not less than 24 semester hours in accounting and not less
than:
Rhode Island Exam Fees

6 hours in both fundamental accounting
6 hours in intermediate financial accounting and reporting
3 hours of advanced financial accounting and reporting
The cost to take all four sections of the CPA exam in Rhode Island 3 hours of tax accounting
is $743 plus the initial $145 application fee. The re-examination 3 hours of auditing
registration fee varies depending on the number of sections you are
signing up for. OR
3
Auditing and Attestation (AUD) $195.35 Undergraduate degree:
Business Environment and Concepts (BEC) $176.25 24 semester hours of accounting and no less than:
Financial Accounting and Reporting (FAR) $195.35 6 hours in fundamental accounting
6 hours in intermediate financial accounting and reporting
3 hours in advanced financial accounting and reporting
3 hours in tax accounting and auditing
*Important Note: You should not apply and pay for exam sections 24 semester hours of business and no less than:
that will not be taken within six months because your Notice to 3 hours in business law
Schedule (NTS) in RI expires 6 months after issuance. 3 hours in economics
RI CPA License Requirements

Work Experience: 1 year of public or non-public accounting experience

supervised and verified by an actively licensed United States CPA.


Fill out and submit all required CPA license application paperwork RHODE ISLAND BOARD OF ACCOUNTANCY
Pay the CPA license application fee 233 Richmond Street, Suite 236
Providence, RI 02903-4236
Email: rsnyder@dbr.state.ri.us
Fax: 401-222-6654
SOUTH CAROLINA
South Carolina requires 150 semester hours to earn a CPA license, however you may sit for
the CPA exam after earning only 120 semester hours. The work experience requirements are
more lenient than most states and allow qualifying part-time and volunteer work. International
students should also note that a valid social security number is required for licensure.
.COM
Do you qualify? SC Accounting Requirements

Age: At least 18 years old Fulfill 120 semester hours from a bachelor degree program
US Citizenship: NOT Required Accounting courses: 24 semester hours in financial accounting,
managerial accounting, taxation, auditing
SC Residency: NOT Required
Business courses: 24 semester hours – Possible courses include
Social Security Number: Required economics, finance, business law, management, computer science,
statistics, ethics, and marketing
Education: 120 hours

SC CPA License Requirements
Experience: 1 year public accounting
experience. Experience other than
public accounting may count only
Accounting Courses: 36 semester hours (at least 24 from upper-division
in proportion to duties contributing level)
to competence in public Work Experience: 1 year (2,000 hours) of public accounting experience
accounting. 5 years experience supervised and verified by an active South Carolina CPA
teaching accounting in a college or Part-time work can be counted towards requirement
university recognized by the South Non-public accounting may also be partially accepted at the discretion
Carolina State Board of the state board
Experience may be gained either before or after the examination
however it does not accrue prior to completing the basic 24 hours in
accounting
South Carolina Exam Fees Ethics Exam: Passing of the AICPA ethics exam
The cost to take all four sections of the CPA exam in South Course must be completed no later than 2 years prior to submitting your
Carolina is $743 plus the initial $135 application fee. The license application
re-examination registration fee varies depending on the *Best time to take the Ethics Exam is after you pass all 4 CPA sections
number of sections you are signing up for. Additional CPA Requirements:

Business Environment and Concepts (BEC) $176.25 Fill out and submit all required CPA license application paperwork
Financial Accounting and Reporting (FAR) $195.35 Pay the CPA license application fee
Schedule (NTS) in South Carolina expires 6 months after issuance.
SOUTH CAROLINA BOARD OF ACCOUNTANCY

PO Box 11329 Columbia, SC 29211-1329
Email: williamstf@llr.sc.gov
cpaes-sc@nasba.org
Fax: 803-896-4554
SOUTH DAKOTA
South Dakota requires 150 credit hours to earn a CPA license as well sit for the CPA exam. The
work experience requirements are pretty standard and require 2,000 hours of public or non-
public accounting verified by an active US CPA. Candidates must fulfill all license requirements
within a 3 year window after passing the CPA exam.
.COM
Do you qualify? SD Accounting Requirements

Age: None Bachelor degree or higher with degree in accounting
US Citizenship: NOT Required 150 semester units from an accredited university
Accounting courses: 24 semester hours
SD Residency: NOT Required
Business courses: 24 semester hours
Social Security Number: A SSN is not required to sit for the
exam, but is for licensure. *Note: Candidates may sit 100 days prior to graduation
Education: Must be within 100 days

SD CPA License Requirements
requirement Education: 150 hours (including B.A.)
Experience: 1 year experience gained through Work Experience: 2,000 hours of accounting experience completed
within 3 years of passing the CPA exam
industry, academia or public Experience must be certified by an active CPA licensee
practice. A CPA responsible for Ethics Exam: Passing of the AICPA ethics exam
performance of attest services shall
have 375 hours of any combination
of auditing, compilation or review. Additional CPA Requirements:
South Dakota Exam Fees Pay the CPA license application fee
The cost to take all four sections of the CPA exam in South
Dakota is $863.20. The re-examination registration fee varies
is $30 per section.
Application Fee: Included in Above
Schedule (NTS) in South Dakota expires 6 months after issuance.
SOUTH DAKOTA BOARD OF ACCOUNTANCY

301 East 14th Street, Suite 200, Sioux Falls, SD 57104
Email: sdbdacct.sdbd@midconetwork.com
Phone: 605-367-5770
Fax: 605-367-5773
TENNESSEE
Tennessee requires the 150 credit hours to sit for the CPA exam, however, CPA candidates may
sit for the exam within 200 days of meeting this requirement. The work experience requirements
are quite flexible and can be met by working for 1 year in a number of different industries such
as finance, audit, management advisory, tax and consulting.
.COM
Do you qualify? TN Accounting Requirements

Age: None Bachelor degree or higher with degree in accounting
US Citizenship: NOT Required 150 credit hours, or within 200 days of completion of this requirement
Accounting courses: 24 semester hours with at least 12 hours from
Tennessee Residency: NOT Required
upper-division level courses
Social Security Number: Required Business courses: 24 semester hours with at least 12 hours from upper-
division level courses. Courses may include business law, algebra,
International Programs: Required calculus, statistics, probability, economics, finance, management,
marketing, computer/information systems, ethics, business
communications.
Education: Must be within 200 days
requirement TN CPA License Requirements
Experience: 1 year experience gained
through employment in industry, Education: 150 hours (including B.A.)
government, academia or public
Accounting: 30 semester hours with at least 24 from upper-division
practice. 2 years experience for level
CPAs providing attest services.
Work Experience: At least 2,000 hours of experience earned in no
less than 1 year or more than 3 years
Qualifying experience includes providing services or advice using
Tennessee Exam Fees accounting, attest, management advisory, financial advisory, tax or
consulting skills
Employment in industry, government, academia or public practice is
The cost to take all four sections of the CPA exam in acceptable
Tennessee is $743 plus the initial $155 application fee. Must have been accrued within the 10 years immediately preceding the
The re-examination registration fee varies from $75 – $120 application for licensure
depending on the number of sections you are signing up for. Licensees who sign reports on financial statements on behalf of a
firm must have provided 2 years of experience in the last ten years in
Auditing and Attestation (AUD) $195.35 compilations, reviews, and audits.

Must have completed within 2 years of certification application
*Important Note: You should not apply and pay for exam sections Additional CPA Requirements:
that will not be taken within six months because your Notice to Pass all 4 sections of the CPA exam with a score of 75% or higher
Schedule (NTS) in Tennessee expires 6 months after issuance. Fill out and submit all required CPA license application paperwork
TENNESSEE BOARD OF ACCOUNTANCY

500 James Robertson Parkway, 2nd Floor
Nashville, TN 37243-1141
Email: tnsba@state.tn.us
cpaes-tn@nasba.org
Fax: 615-532-8800
TEXAS
Texas CPA license requirements are fairly straightforward and require 150 semester units along
with 1 year of qualifying work experience. The AICPA ethics exam that is typically required by
most states is replaced by a four hour ethics class and the Texas Code of Professional Conduct
exam.
.COM
Do you qualify? TX Accounting Requirements

Age: None 150 semester units from an accredited university or educational
US Citizenship: NOT Required institution
Accounting: 30 semester units (upper division)

Texas Residency: NOT Required
Business: 21 semester units
Social Security Number: Required Ethics: 3 semester units
International Programs: Required *Note: International students do NOT need to send transcripts to the foreign
credential evaluation agencies.

sitting for exam) TX CPA License Requirements
Experience: 1 year work experience defined as
diversified non-routine accounting Education: 150 hours (including B.A.)
gained through client practice
of public accountancy, industry, Work Experience: 1 year of full-time “non-routine” accounting work
experience under the direct supervision of a licensed US CPA
government, law firm, education or
Part-time work is allowed as long as 2,000 hours are accumulated over
internship (which is a case-by-case
a 1-3 year period
approval). Self-employment is not
acceptable unless approved by the Ethics Exam: Complete a four hour ethics course approved by the
Texas State Board
Board.
Pass the Texas Rules of Professional Conduct exam with a score of 85%
or better. This is an open-book exam and is mailed to you when you pass
the CPA exam.
Texas Exam Fees Additional CPA Requirements:

The cost to take all four sections of the CPA exam in Texas is Fill out and submit all required CPA license application paperwork
$743 plus the initial $50 application fee. The re-examination Pay the CPA license application fee
application fee is $60 – $105 plus the exam fees:

that will not be taken within three months because your “Notice to
Schedule” in Texas expires 3 months after issuance.
TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY

333 Guadalupe, Tower III, Suite 900
Austin, TX 78701-3900
Email: exam@tsbpa.state.tx.us
Fax: 512-305-7875
US VIRGIN ISLANDS
.COM
Do you qualify? VI Accounting Requirements

Age: None Until May 16, 2020:
US Citizenship: NOT Required Out of the 3 criteria options for the education requirement only one
requires accounting hours: Degree from recognized college or
VI Residency: Required university and complete 30 or more semester hours – requires 20
semester hours or equivalent quarterly hours in accounting.
International Exams: NOT Required VI CPA License Requirements

Education: None
Until May 16, 2020: A baccalaureate degree or its equivalent, including
Experience: 1 year of experience, certified by at least 120 semester hours of education conferred by a college or
a licensee, and gained through university acceptable to the Board, with an accounting concentration
employment in government, or equivalent as determined by Board rule to be appropriate and
one year of acceptable experience; OR Graduation from a college
or university recognized by the Board, but if the applicant has not
practice. completed the hours of study and subjects specified in Board’s
regulation, the applicant must have been engaged in the practice of
public accounting or in the employ of a public accountant or certified
public accountant, for three years preceding the date of application, or
have been employed by the government of the Virgin Islands or by the
federal government as an auditor, or as an internal revenue agent, or in
a position of supervisory responsibility over auditors or internal revenue
agents for at least three years preceding the date of application.
Effective May 16, 2020: Completion of 150 semester hours of college

education including a baccalaureate or higher degree conferred by
a college or university acceptable to the Board with an accounting
concentration or equivalent as determined by the Board.
UTAH
Utah’s CPA license requirements are relatively strict compared to most other states. 150
semester hours are required to sit for the CPA exam and this includes many upper division and
graduate level courses.
.COM
Do you qualify? UT Accounting Requirements

Age: None Graduate degree in accounting – You are automatically
US Citizenship: NOT Required 1 qualified
Utah Residency: NOT Required
Social Security Number: Required OR
International Programs: Required Graduate degree in business – Accounting courses required:

2 24 semester hours in undergraduate financial accounting, auditing,
taxation, and management accounting; OR
education requirement prior to 15 semester hours in graduate financial accounting, auditing,
taxation, and management accounting; OR
sitting for exam)
Equivalent combination
Experience: 1 year experience applying
accounting and auditing skills and OR
principles that are taught as part of
Undergraduate degree in accounting or business:
the professional education 3 16 semester hours in upper-division courses, including at least
two hours for each of the following: financial accounting, auditing,
Utah Exam Fees taxation, and management accounting

8 semester hours of graduate accounting courses, including at
least 1 hour for each of the following: financial accounting, auditing,
The cost to take all four sections of the CPA exam in Utah is $743 taxation, and management accounting
plus the initial $145 application fee. The re-examination application 12 hours in upper-division business (non-accounting) courses
fees are $65-110 depending on how many sections you are retaking. 12 hours of graduate level business courses
Auditing and Attestation (AUD) $195.35 Another 12 hours of either upper-division or graduate accounting
or business courses
OR
Undergraduate degree: It is possible that if you have enough
4 accounting and business credits you could be qualified. Please
*Important Note: You should not apply and pay for exam sections check the NASBA website for details.
Schedule (NTS) in Utah expires 6 months after issuance.
*Important Note: Every 2 graduate credit hours are equal to 3
undergraduate credit hours. Must be earned at accredited
institution as recognized by the state board.
UT CPA License Requirements
Work Experience: 1 year (2000 hours) of accounting experience

The experience can be in public or non-public accounting but has to be
supervised and verified by an active US CPA


UTAH BOARD OF ACCOUNTANCY
P.O. Box 146741, Salt Lake City, UT 84114-6741
Email: cpaes-ut@nasba.org
Phone: 801-530-6628
Fax: 801-530-6511
VERMONT
Vermont has much more flexible requirements than most states and only requires 120 credit
hours and a bachelor’s degree to earn a CPA license (as well as sit for the CPA exam). However,
this leniency will change on July 1, 2014 when they will require candidates to fulfill 150 credit
hours.
.COM
Do you qualify? VT Accounting Requirements

Age: None Bachelor degree or above: 120 semester units from an
US Citizenship: NOT Required accredited university
Vermont Residency: NOT Required Course requirement: 30 semester units of accounting and business
courses, including:
6 hours of financial and/or managerial accounting
International Programs: Required 3 hours of auditing
3 hours of US income tax
3 hours of US business law
Education: B.A. or completion of B.A. within
60 days *Special note: You may sit for the exam 60 days prior to meeting ed-
ucational requirements.
Experience: Effective prior to 7/1/2014: 2 years experience: **150 credit hours will be required effective July 2014.
B.A. degree. The experience shall include public
accounting experience and must include 500
hours of attest, of which no less than 200 hours
must be related to the audit function. VT CPA License Requirements
Effective on 7/1/2014: 1 year experience:
150 hours (B.A. degree). The experience shall Education:
include public accounting experience and must Prior to 7/1/2014: B.A. Degree.
include 500 hours of attest, of which no less On or After 7/1/2014: 150 hours (including B.A. Degree).
than 200 hours must be related to the audit
function Work Experience: 1-4 years of public or non-public accounting ex-
perience, depending on whether you have a Master’s or Bachelor’s
Degree
Vermont Exam Fees Experience must be supervised and verified by a licensed CPA or
equivalent: CPA from Australia, or CA from Australia, Canada, Ireland,
and Mexico usually qualify but please check with the State Board
The cost to take all four sections of the CPA exam in Experience must be attained anytime within 4 years prior to the exam
Vermont is $743 plus the initial $220 application fee. The and 4 years after the exam
number of sections.
Business Environment and Concepts (BEC) $176.25 Additional CPA Requirements:
Schedule (NTS) in Vermont expires 6 months after issuance.
VERMONT BOARD OF PUBLIC ACCOUNTANCY
Office of Professional Regulation

26 Terrace Street, Drawer 09
Montpelier, VT 05609-1106
Email: pskinner@sec.state.vt.us,
cpaes-vt@nasba.org
Fax: 802-828-2465
VIRGINIA
Virginia requires 150 credit hours to earn a CPA license, however you may sit for the CPA exam
after obtaining a bachelor’s degree. The work experience requirements are very standard and
require 1 year of public or non-public accounting experience.
.COM
Do you qualify? VA Accounting Requirements

Age: None A candidate is required to fulfill one of the following:
US Citizenship: NOT Required Bachelor degree or above with accounting concentration or
Virginia Residency: NOT Required equivalent
At least 120 semester hours
Accounting course requirement:
International Programs: Required 24 semester hours including auditing, financial accounting, management
accounting, and taxation (upper level/division courses)
Business course requirement:
Education: 120 semester hours (including 24 semester hours
B.A.) with accounting Up to 6 hours of accounting courses may be considered to fulfill the
concentration or equivalent. business course requirement
Experience: Employed full-time equivalent

of 1 year in academia, a firm,
government or industry in any VA CPA License Requirements
capacity involving the substantial
use of accounting, financial, tax
Education: Completion of 150 semester hours
or other skills that are relevant.
Whether other skills are relevant Work Experience: 1 year of full-time experience in public or
non-public accounting supervised by an active CPA licensee
shall be determined by the Virginia
Board of Accountancy on a case- Ethics Exam: Passing of the AICPA ethics exam
by-case basis. Self- employment *Cost of course is $149 or $119 for AICPA member
does not qualify as experience.
Virginia Exam Fees Fill out and submit all required CPA license application paperwork
The cost to take all four sections of the CPA exam in Virginia is
application fee varies depending on the number of sections.

Schedule (NTS) in Virginia expires 6 months after issuance.
VIRGINIA BOARD OF ACCOUNTANCY
3600 West Broad Street, Suite 378
Richmond, VA 23230-4916
Email: boa@boa.virginia.gov
cpaes-va@nasba.org
Fax: 804-367-217
WASHINGTON
Washington requires 150 credit hours to earn a CPA license, however you may sit for the
CPA exam up to 180 days prior to meeting this education requirement. The work experience
requirements are more lenient than most states and allow qualifying part-time and volunteer
work.
.COM
Do you qualify? WA Accounting Requirements

Age: None Bachelor degree or above: 150 semester units from an
US Citizenship: NOT Required accredited university or educational institution
Accounting courses: 24 semester units (at least 15 units in upper level/
Washington Residency: NOT Required
division)
Social Security Number: NOT Required Business courses: 24 semester hours, which can include the following:
Macroeconomics, Microeconomics, Budgeting, Investments, Business
International Programs: Required Law, Statistics (Maximum of 6 undergraduate units), Banking, Finance,
Management and Admin, Accounting courses in excess of the required
International Exams: Required 24 semester hours
Education: Must be within 180 days *Special note: Candidates may sit 180 days prior to meeting these
of completing education education requirements
requirement
Experience: 1 year general experience gained

through the practice of public WA CPA License Requirements
accounting and/or employment in
industry, academia, or government.
Education: 150 hours (including B.A. Degree)
Work Experience: 1 year (2,000 hours) of public accounting work

experience
Washington Exam Fees Work can be in accounting, attest, management advisory, financial
advisory, tax ,tax advisory or consulting
The cost to take all four sections of the CPA exam in Experience must be verified by either a Washington CPA or any CPA who
Washington is $743 plus the initial $155 application fee. has had an active license for at least 5 years (Does not need to be your
direct supervisor)
The re-examination registration fee varies from $75 – $120
Part-time and even volunteer work can be counted
depending on the number of sections you are signing up for.
Auditing and Attestation (AUD) $195.35 Ethics Exam: Passing of the AICPA ethics exam
Business Environment and Concepts (BEC) $176.25 *Cost of course is $149 or $119 for AICPA member

*Important Note: You should not apply and pay for exam sections Pay the CPA license application fee
Schedule (NTS) in Washington expires 6 months after issuance.
WASHINGTON STATE BOARD OF ACCOUNTANCY

PO Box 9131, Olympia, WA
Email: CPAES-WA@nasba.org
Phone: 360-753-2586
WEST VIRGINIA
West Virginia requires 150 credit hours to earn a CPA license, however you may sit for the CPA
exam after earning your bachelor’s degree along with the required pre-requisite courses. The
accounting verified by an active US CPA. Part-time work can be counted as well.
.COM
Do you qualify? WV Accounting Requirements

Age: At least 18 years old Bachelor’s degree or higher
US Citizenship: NOT Required Accounting courses: 27 semester hours (upper-division courses)
West Virginia Residency: Required Business courses: 27 hours

Ethics: 3 hours
*Please check out WV CPA Exam Education Requirements for more
International Exams: Required details
Experience: 1 year general experience gained WV CPA License Requirements

through the employment in
private practice, government, Education: 150 semester hours from an accredited educational
industry, not-for-profit organization, institution
academia or public practice. Work Experience: 1 year of full-time experience in public or
non-public accounting
Part-time work is accepted
Experience must be verified by an active CPA licensee but not
West Virginia Exam Fees necessarily supervised by them
Ethics Exam: No requirement

The cost to take all four sections of the CPA exam in West
Virginia is $784.50 plus the initial $170 application fee. The Additional CPA Requirements:
re-examination registration fee is $40 per part. Pass all 4 sections of the CPA exam with a score of 75% or higher
Schedule (NTS) in West Virginia expires 6 months after issuance.
WEST VIRGINIA BOARD OF ACCOUNTANCY

106 Capitol Street Suite 100
Charleston, WV 25301-2610
Email: boa@boa.virginia.gov
wvboa@mail.wvnet.edu
Fax: 304-558-1325
WISCONSIN
A recent law change has reduced the Wisconsin CPA Exam education requirement from 150
credit hours to 120 credit hours. This means that you will still need 150 credit hours to get your
WI CPA license, however you may sit for the exam after earning 120 credit hours. The work
experience requirement is very standard and can be met by working for 1 year in public or non-
public accounting. .COM
Do you qualify? WI Accounting Requirements

Age: At least 18 years old Candidates should fulfill 120 credit hours and ONE of the following:
1 Graduate degree in accounting
Wisconsin Residency: Required
OR
International Programs: Required 2 Graduate degree in business:

Accounting courses:
International Exams: Required 24 semester hours in undergraduate financial accounting,
auditing, taxation, and management accounting; OR
15 semester hours in graduate financial accounting, auditing,
Experience: 1 year general experience gained taxation, and management accounting; OR
through the employment in Equivalent combination
private practice, government,

OR
industry, not-for-profit organization,
academia or public practice. 3 Undergraduate degree in accounting or business:
24 semester (credit) hours in undergraduate financial accounting,
auditing, taxation, and management accounting
24 semester hours in business courses
Wisconsin Exam Fees *Non-US candidates must take courses in both Income Taxa-
tion and Business Law from a four-year U.S. institution.

Wisconsin is $743 plus the initial $247 application fee. The WI CPA License Requirements
re-examination registration fees vary depending on the
number of sections. Education: 150 credit hours
Work Experience: 1 year of accounting experience either public or
non-public
Must gain experience AFTER graduation
Part-time employment can be counted towards requirement
*Important Note: You should not apply and pay for exam sections Ethics Exam: Pass the Wisconsin Ethics Course with a score of 80% or
that will not be taken within six months because your Notice to higher
Schedule (NTS) in Wisconsin expires 6 months after issuance.
WISCONSIN ACCOUNTING EXAMINING BOARD

P.O.Box 8935, Madison, WI 53708-8935
Email: web@drl.state.wi.us
cpaes-wi@nasba.org
Phone: 608-266-2112
Fax: 608-267-381
WYOMING
Wyoming requires 150 credit hours to sit for the CPA exam and obtain a CPA license. The
work experience requirements are pretty standard and require 1 year of public accounting
experience verified by an active US CPA. State residency is also required for a Wyoming CPA
License.
.COM
Do you qualify? WY Accounting Requirements

Age: At least 18 years old B.A. Degree: 24 semester hours or equivalent quarter hours
US Citizenship: NOT Required accounting courses which includes financial accounting,
auditing, taxation and management accounting.
Wyoming Residency: Required
Or 150 hours (including B.A. Degree): 24 semester hours
or equivalent quarter hours in upper division or graduate
International Programs: Required accounting courses which includes business law, economics,
management, marketing, finance, business communications,
International Exams: Required statistics, quantitative methods, technical writing, information
Education: Prior to 1/1/2012: 150 hours (must complete systems or technology, ethics or other areas as may be
education requirement prior to sitting for determined by the Board.
exam)
Effective 1/1/2012: 150 hours with BA
degree must be completed ar documentation WY CPA License Requirements
that the requirement willl be completed
within 90 days of the application date.
Education:
Experience: Prior to 1/1/2012: B.A. degree - 4 years Prior to 1/1/2012: B.A. Degree or 150 hours (including B.A.)
experience in public accounting. Effective 1/1/2012: 150 hours including a BA
On or after 1/1/2010: 150 hours (B.A. degree)

Work Experience: 1 year of full-time experience in public accounting
- 1 year experience in public accounting. verified by an active CPA licensee.
Effective 1/1/2012: 1 year experience in public
accounting. All public accounting experience Ethics Exam: You must pass the AICPA ethics exam prior to taking the
Wyoming CPA Exam
shall be gained through employment in
government, industry, academia or the practice Cost of course is $149 or $119 for AICPA member
of public accounting.
Wyoming Exam Fees Fill out and submit all required CPA license application paperwork

Wyoming is $743 plus the initial $110 application fee. The
re-examination registration fee is $50.

*Important Note: You should not apply and pay for exam sections WYOMING BOARD OF
that will not be taken within six months because your Notice to CERTIFIED PUBLIC ACCOUNTANTS
Schedule (NTS) in Wyoming expires 6 months after issuance.
2020 Carey Avenue – Suite 702
Cheyenne, WY 82002-0610
Email: Pmorga@state.wy.us
Rwesto@state.wy.us
Fax: 307-777-3796

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STATE

Do you qualify? AL Accounting Requirements

International Exams: NOT Required  Taxation 6 hours

Alabama Exam Fees requirement), marketing, finance, organization, group, and

 Auditing and Attestation (AUD) $215.00

Do you qualify? AK Accounting Requirements

accounting.  15 semester hours in Accounting.

All experience is based upon a

 Applicant is within 18 semester hours of completing a

Alaska Exam Fees bachelor’s degree

AK CPA License Requirements

Do you qualify? AZ Accounting Requirements

US Citizenship: NOT Required  12 hours in intermediate or advanced accounting

International Exams: Required

Education: B.A. (120 hours)

The cost to take all four sections of the CPA exam in

Do you qualify? AR Accounting Requirements

International Exams: Required

Experience: 1 year experience through * 1 semester = 1.5 quarters

employment in government, * semester hours = semester units

industry, academia or public practice

Arkansas Exam Fees AR CPA License Requirements

Application Fees (non-refundable and non-transferable)

 First-time application fee $50

Arkansas State Board of Accountancy

101 East Capitol, Suite 450

Do you qualify? CA CPA License Requirements

CA Accounting Requirements  Regulation (REG) $193.45

Do you qualify? CO CPA License Requirements

Education Bachelor’s Degree Experience:

Colorado Exam Fees

Do you qualify? CT Accounting Requirements

International Programs: Required  Financial Accounting 9 hours

practice, government or industry.  Accounting Electives 6 hours

 Auditing and Attestation (AUD) $195.35 OR

Do you qualify? DE CPA License Requirements

Delaware Exam Fees

 Auditing and Attestation (AUD) $195.35

DELAWARE STATE BOARD OF ACCOUNTANCY

Do you qualify? DC Accounting Requirements

International Programs: Required  3 hours in cost accounting

Experience: 1 year in government, industry,

DC CPA License Requirements

DC Exam Fees  Education Requirements: 150 hours (BA Degree)

*Initial application fee includes refundable license fee of $110 due at

Do you qualify? FL Accounting Requirements

Florida Residency: NOT Required  Auditing

International Exams: Required

Education: B.A. (120 hours) FL CPA License Requirements

 Complete verified accounting work experience

FLORIDA BOARD OF ACCOUNTANCY

Do you qualify? GA Accounting Requirements

Experience: 1 year of continuous qualifying

GA CPA License Requirements

GEORGIA STATE BOARD OF ACCOUNTANCY

Do you qualify? GU Accounting Requirements

US Citizenship: NOT Required  Graduate degree w/a concentration in accounting or

Sat for exam May 2000 or prior:

Do you qualify? HI Accounting Requirements

US Citizenship: Required  Accounting degree from accredited school:

HI CPA License Requirements

HAWAII BOARDOF ACCOUNTANCY

Do you qualify? ID Accounting Requirements

International Exams: NOT Required Taxation 6 hours

Auditing and Attestation (AUD) $215.00

accounting. 15 semester hours in Accounting.

Applicant is within 18 semester hours of completing a

US Citizenship: NOT Required 12 hours in intermediate or advanced accounting

First-time application fee $50

CA Accounting Requirements Regulation (REG) $193.45

International Programs: Required Financial Accounting 9 hours

practice, government or industry. Accounting Electives 6 hours

Auditing and Attestation (AUD) $195.35 OR

Auditing and Attestation (AUD) $195.35

International Programs: Required 3 hours in cost accounting

DC Exam Fees Education Requirements: 150 hours (BA Degree)

Florida Residency: NOT Required Auditing

Complete verified accounting work experience

US Citizenship: NOT Required Graduate degree w/a concentration in accounting or

US Citizenship: Required Accounting degree from accredited school:

Regulation (REG) $176.25 Pay the CPA license application fee

Application Fee: $150

24 credit hours in Accounting

24 credit hours in Accounting

Auditing and Attestation (AUD) $195.35

Auditing and Attestation (AUD) $195.35

Experience: 1 year experience in public practice, Equivalent combination

24 semester hours in undergraduate financial accounting, auditing,

Regulation (REG) $176.25