Everything you need to know about the Certified Public Accountant exam (CPA). Useful articles for potential and current candidates on how to pass the CPA exams.
To become a CPA in Alaska, you’ll need to meet the following requirements: HB 121 repealed Alaska’s 150-semester-hour requirement effective 1 January 2026. The bill became law on 23 July 2025 without the governor’s signature. Under AS 08.04.120 as amended, a bachelor’s degree with an accounting concentration and two years of qualifying experience now satisfy …
To become a CPA in North Dakota, you’ll need to meet the following requirements: North Dakota’s 2025 rule changes took effect 1 January 2026. The most notable change updated the accounting concentration definition to exclude internship credits from counting toward the required accounting hours, and capped internship credits at 3 hours toward the business hour …
To become a CPA in South Dakota, you’ll need to meet the following requirements: The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions. South Dakota CPA requirements: quick summary CPA requirement South Dakota Education to sit (from 2 Mar 2026) Bachelor’s or graduate degree …
To become a CPA in Delaware, you’ll need to meet the following requirements: Delaware’s HB 143 introduced three licensure pathways and automatic mobility effective 1 July 2026. It creates a new Pathway 3 allowing candidates with a bachelor’s degree and the required accounting concentration to qualify with two years of experience, without the 150-hour threshold. …
To become a CPA in Montana, you’ll need to meet the following requirements: Montana replaced its 150-hour requirement with three licensure pathways effective 1 January 2026. SB 166, signed during the 2025 legislative session, removed the flat 150-hour rule and gave the Board authority to set pathway-based education and experience requirements. ARM 24.201.503 now defines …
To become a CPA in Rhode Island, you’ll need to meet the following requirements: Rhode Island requires the AICPA Ethics exam as a mandatory licence requirement. A score of 90% or better in the AICPA Professional Ethics Comprehensive Course must be submitted with the licence application – it is listed as a required document alongside …
To become a CPA in Maine, you’ll need to meet the following requirements: Maine still requires 150 semester hours for CPA licensure. LD 1789, signed by Governor Janet Mills in June 2025, lowered the threshold to sit for the exam from 150 to 120 hours. However, the bill’s proposed alternative licensure pathways were stripped during …
To become a CPA in New Hampshire, you’ll need to meet the following requirements: New Hampshire introduced three CPA licensure pathways effective 22 April 2026 (HB 1259). The legislation creates a new Pathway (c) allowing candidates with a bachelor’s degree and an accounting concentration to qualify for the CPA certificate with two years of experience, …
To become a CPA in Hawaii, you’ll need to meet the following requirements: Hawaii introduced an alternative licensure pathway on 10 April 2025. Senate Bill 1291 (Act 014), signed into law on 10 April 2025, added a new route to CPA licensure that removes the 30-credit-hour requirement beyond a bachelor’s degree. Under the new pathway, …
To become a CPA in West Virginia, you’ll need to meet the following requirements: West Virginia introduced three CPA licensure pathways effective 24 May 2026. The HB 4088 legislation creates a third pathway alongside the existing 150-hour and master’s degree routes: a bachelor’s degree with an accounting concentration and two years of experience. The Board …