CPA Requirements By State: A Quick & Complete Guide

If you’re thinking about becoming a Certified Public Accountant (CPA), you’ve probably realized there’s a bit more to it than just passing an exam. While the core CPA requirements are broadly the same throughout the United States (education, exam, experience, and usually an ethics requirement), the specific rules vary depending on the state where you’re applying for your license.

That’s why we’ve created this CPA requirements by state guide, so you can see exactly how to meet the CPA licensing requirements in each U.S. state or territory.

Whether you’re just starting out on your CPA career path, or are already partway through the process, this page gives you a quick, state-by-state breakdown of what you’ll need to become a CPA in every U.S. jurisdiction.

In this guide

Summary of CPA requirements by state
CPA education requirement vs. exam eligibility: What’s the difference?
CPA one-tier and two-tier states
CPA requirements for each U.S. state & juristriction

Jump to requirements for:

Summary of CPA requirements by state

State or Juristriction	Education Requirement	Exam Eligibility	Experience Requirement	Ethics Exam Required	CPE Requirement
Alabama	150 hours	120 hours	1 year	Yes	40 hrs/year
Alaska	150 hours	120 hours	2 years	Yes	80 hrs/2 years
Arizona	150 hours	120 hours	1 year	Yes	80 hrs/2 years
Arkansas	150 hours	120 hours	1 year	No	120 hrs/3 years
California	150 hours	120 hours	1 year	No	80 hrs/2 years
Colorado	150 hours	120 hours	1 year	Yes	80 hrs/2 years
CNMI	150 hours	120 hours	1 year	No	120 hrs/3 years
Connecticut	150 hours	120 hours	2 years	Yes	80 hrs/2 years
Delaware	150 hours	120 hours	1 year	Yes	80 hrs/2 years
District of Columbia	150 hours	120 hours	1 year	Yes	80 hrs/2 years
Florida	150 hours	120 hours	1 year	No	80 hrs/2 years
Georgia	150 hours	120 hours	1 year	No	80 hrs/2 years
Guam	150 hours	120 hours	1 year	No	120 hrs/3 years
Hawaii	150 hours	120 hours	2 years	No	80 hrs/2 years
Idaho	150 hours	120 hours	1 year	Yes	80 hrs/2 years
Illinois	150 hours	120 hours	1 year	Yes	120 hrs/3 years
Indiana	150 hours	120 hours	2 years	No	120 hrs/3 years
Iowa	150 hours	120 hours	1 year	Yes	120 hrs/3 years
Kansas	150 hours	150 hours	1 year	Yes	80 hrs/2 years
Kentucky	150 hours	120 hours	1 year	No	80 hrs/2 years
Louisiana	150 hours	150 hours	1 year	No	80 hrs/2 years
Maine	150 hours	150 hours	2 years	No	40 hrs/year
Maryland	150 hours	120 hours	1 year	Yes	80 hrs/2 years
Massachusetts	150 hours	120 hours	1 year	No	80 hrs/2 years
Michigan	150 hours	120 hours	1 year	Yes	80 hrs/2 years
Minnesota	150 hours	120 hours	1 year	Yes	120 hrs/3 years
Mississippi	150 hours	120 hours	1 year	No	40 hrs/year
Missouri	150 hours	120 hours	1 year	Yes	120 hrs/3 years
Montana	150 hours	120 hours	1 year	Yes	120 hrs/3 years
Nebraska	150 hours	120 hours	1 year	Yes	80 hrs/2 years
Nevada	150 hours	120 hours	2 years	Yes	80 hrs/2 years
New Hampshire	150 hours	120 hours	1 year	No	120 hrs/3 years
New Jersey	150 hours	120 hours	1 year	Yes	120 hrs/3 years
New Mexico	150 hours	120 hours	1 year	Yes	120 hrs/3 years
New York	150 hours	120 hours	1 year	No	40 hrs/year
North Carolina	150 hours	120 hours	1 year	Yes	40 hrs/year
North Dakota	150 hours	150 hours	1 year	Yes	120 hrs/3 years
Ohio	150 hours	120 hours	1 year	Yes	120 hrs/3 years
Oklahoma	150 hours	120 hours	1 year	Yes	120 hrs/3 years
Oregon	150 hours	120 hours	1 year	Yes	80 hrs/2 years
Pennsylvania	150 hours	120 hours	1 year	No	80 hrs/2 years
Puerto Rico	150 hours	120 hours	2 years	No	120 hrs/3 years
Rhode Island	150 hours	150 hours	1 year	Yes	120 hrs/3 years
South Carolina	150 hours	120 hours	1 year	Yes	40 hrs/year
South Dakota	150 hours	150 hours	1 year	Yes	120 hrs/3 years
Tennessee	150 hours	120 hours	1 year	Yes	80 hrs/2 years
Texas	150 hours	120 hours	1 year	Yes	120 hrs/3 years
U.S. Virgin Islands	150 hours	150 hours	1 year	No	120 hrs/3 years
Utah	150 hours	120 hours	1 year	Yes	80 hrs/2 years
Vermont	150 hours	120 hours	1 year	Yes	80 hrs/2 years
Virginia	150 hours	120 hours	1 year	Yes	120 hrs/3 years
Washington	150 hours	120 hours	1 year	Yes	120 hrs/3 years
West Virginia	150 hours	120 hours	1 year	No	120 hrs/3 years
Wisconsin	150 hours	120 hours	1 year	Yes	80 hrs/2 years
Wyoming	150 hours	120 hours	1 year	Yes	120 hrs/3 years

CPA education requirement vs. exam eligibility: What’s the difference?

As you may have noticed in the table above, in some states the number of hours needed to meet the CPA education requirement is different to what’s required to be eligible to take the CPA exam. This can be confusing, so let’s explore what it means.

CPA education requirement

This is the total amount of education you need to get licensed as a CPA.

In nearly all states, you must complete 150 semester hours of college-level education. This includes a bachelor’s degree (usually ~120 hours) plus additional credits (30 hours), often in accounting or business.

You don’t get your CPA license until you meet this full education requirement.

CPA exam eligibility

This is the minimum amount of education you need to be allowed to sit for the CPA exam.

Many states let you take the CPA exam once you’ve completed 120 semester hours (the equivalent of a bachelor’s degree). This means you can start the exam process before completing all 150 hours, which helps candidates avoid unnecessary delays.

Why are they different?

The short answer: flexibility.

Letting candidates take the exam at 120 hours allows students to begin the exam process earlier, often while still finishing school. It helps break up the long journey to licensure, making it more manageable and less overwhelming.

It also aligns with the reality of hiring timelines; employers often want to see CPA progress even if you’re not fully licensed yet.

In other words, you can start the exam “early,” but you can’t finish the licensing process until your full education is complete.

As an example, let’s say you’re in California:

You can sit for the CPA exam after earning 120 semester hours (bachelor’s degree). But you can’t apply for your CPA license until you’ve completed 150 semester hours, including specific coursework in accounting and ethics.

CPA one-tier and two-tier states

When talking about CPA licensing, you might hear some states being referred to as “one-tier” and others “two-tier”. But what exactly does this mean?

In the context of CPA certification and licensing in the United States, the distinction between 1-tier and 2-tier states refers to how states handle the issuance of the CPA certificate and the CPA license (permit to practice).

One-tier states: What it means

In a 1-tier state, once a candidate passes the CPA exam, meets the full education and experience requirements, and satisfies ethics obligations (if required), they are granted both:

A CPA Certificate (credential)
A CPA License (the legal authority to practice as a CPA)

There is no distinction between being certified and being licensed. Once you’re a CPA, you are fully authorized to practice.

Two-tier states: What it means

In a 2-tier state, the certification and licensing process is split into two distinct stages:

1. CPA Certificate: This is awarded after passing the CPA Exam and meeting education requirements. However, it does not confer the right to practice public accountancy. It’s more of a recognition that you passed the CPA exam, and allows you to use the desgnation if you work in an industry not related to public accountancy.

2. CPA License (Permit to Practice): This requires additional criteria like work experience, an ethics exam, and background checks. It grants legal authority to use the CPA title in public practice.

In these states you may hold the title of CPA certificate holder without being licensed to practice (e.g., sign audits or tax returns).

Which are the two-tier states?

Most states now operate under a one-tier system. This is a bit more streamlined than a two-tier system because the CPA certificate and license to practice are combined and issued at the same time. Remaining states operating under a two-tier system are:

Alabama
Connecticut
Hawaii
Illinois
Kansas
Nebraska
Oklahoma

As more states are moving to a simplified one-tier system, it’s always worth checking the latest updates from your State Board of Accountancy before applying for your license, especially if you’re applying in a two-tier state.

CPA requirements for each U.S. state & juristriction

If you’re looking for more information about CPA requirements in a specific state, here are full details about what you need to do to become a CPA in each:

Alabama CPA requirements

Home to a growing tech and finance scene in cities like Birmingham and Huntsville, Alabama’s CPA requirements are pretty standard in asking candidates to meet the 150-hour education requirement and pass the CPA exam to get their license. What’s not so standard is that Alabama also requires proof of lawful presence in the U.S. before licensure, and is one of only a few states to have woven immigration compliance directly into the licensing process.

What are the CPA education requirements in Alabama?

To Sit for the CPA Exam:

Total Credit Hours: 120 semester hours.
Degree: Bachelor’s degree from a regionally accredited institution.
Accounting Coursework: 24 semester hours in upper-division accounting courses (300 level or higher).
Business Coursework: 24 semester hours in business-related courses.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 33 semester hours.
Business Coursework: 27 semester hours.

Candidates have up to 36 months after passing the CPA exam to complete the 150-hour education requirement.

What are the CPA exam requirements in Alabama?

Exam Structure: Four-part Uniform CPA Examination.
Eligibility: 120 semester hours including specific coursework in accounting and business subjects.
Application: Apply via the Alabama State Board of Public Accountancy.
Score Validity: Candidates must pass all four sections within a rolling 30-month window.
ID Requirement: Government-issued ID required during exam.

What are the CPA experience requirements in Alabama?

There are two options to fulfil the CPA experience requirement:

1. Public Accounting: One year (minimum of 2,000 hours) of full-time employment in public accounting under the supervision of a licensed CPA or PA.
or;
2. Non-Public Accounting: Two years of full-time employment in industry, government, academia, or other accounting-related fields, with sufficient quality and depth, under proper supervision.

A combination of public and non-public accounting experiences may be accepted, provided the total experience meets the required standards.

What are the CPA ethics requirements in Alabama?

Licensure Exam Requirement: Alabama requires CPA candidates to complete the AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course” as part of the licensure process.
Passing Score: A minimum score of 90% is required.
Timing: The ethics exam must be completed before applying for licensure. The score does not expire as long as all other licensure requirements are met within the Board’s timeline.

Licensed Alabama CPAs must complete 2 hours of ethics CPE annually, totaling 6 hours every 3-year renewal period.

What are the CPA requirements for international candidates in Alabama?

Education: Degrees must be evaluated by a recognized credential evaluation service to determine equivalency to U.S. standards.
IQEX: Alabama recognizes the International Qualification Examination (IQEX) for candidates from countries with mutual recognition agreements.
Residency: Alabama does not require residency for CPA licensure.
Citizenship: Applicants must be U.S. citizens or legally present in the United States; proof of lawful presence is required.
Social Security Number (SSN): A valid U.S. Social Security Number is required for licensure. International candidates may be able to sit for the CPA Exam with alternative documentation, but licensure requires an SSN.

What are the CPE requirements for CPAs in Alabama?

Annual Requirements:

– Total Hours: 40 hours of CPE annually (October 1 – September 30)
– Accounting & Auditing: Minimum of 8 hours
– Ethics: Minimum of 2 hours
– Behavioral/Personal Development: Maximum of 12 hours

There’s no limit on self-study; all hours can be completed through self-study from approved providers.

CPAs must maintain records of CPE activities and submit a CPE Reporting Form annually to the Alabama State Board of Public Accountancy.

State board: Alabama State Board of Public Accountancy

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Alaska CPA requirements

Alaska is one of the more flexible states when it comes to CPA licensure. Notably, it allows candidates to sit for the CPA exam before completing their degree. And like a lot of states, it does not require U.S. residency or citizenship for licensure. If you don’t mind cold weather, these features make AK an option to consider for both domestic and international candidates looking for accessible exam and licensing pathways.

What are the CPA education requirements in Alaska?

To sit for the CPA exam:

Alaska offers multiple eligibility paths to take the CPA exam, even if you haven’t yet completed your degree. You must meet one of the following:

Option 1: Bachelor’s degree with at least 24 semester hours in accounting subjects.
Option 2: Within 18 semester hours of completing a bachelor’s degree and have completed at least 15 semester hours in accounting.
Option 4: Bachelor’s degree and one year of public accounting experience supervised by a licensed CPA

To obtain CPA licensure:

Must complete 150 semester hours of education, including:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 24 semester hours in accounting.
Business-Related Coursework: 9 semester hours in business-related subjects (including business law, economics, or college-level math, statistics, or computer science).

What are the CPA exam requirements in Alaska?

Exam Structure: Uniform CPA Exam (AUD, FAR, REG, one Discipline).
Eligibility: Unlike many states, Alaska allows candidates to sit for the exam before completing their degree, as long as they are within 18 credit hours of meeting the 150-hour requirement.
Application: Apply through CPA Examination Services (CPAES).
Score Validity: Scores are valid for 30 months from the first passed section.
ID Requirement: Government-issued ID is required.

What are the CPA experience requirements in Alaska?

Duration: 2 years of full-time equivalent work (can be part-time as long as it totals the equivalent).
Nature of Experience: Can be obtained in public practice, private industry, government, or academia with accounting duties.
Supervision: Must be verified and supervised by a licensed CPA.
Time Frame: Must be obtained within the 5 years preceding the application.

What are the CPA ethics requirements in Alaska?

Exam: AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed within the two years prior to applying for licensure.

Once licensed, Alaska CPAs must complete 4 hours of ethics CPE every 2-year reporting period.

What are the CPA requirements for international candidates in Alaska?

Education Evaluation: Foreign education credentials must be evaluated by a recognized credential evaluation service to determine U.S. equivalency.
IQEX Participation: Alaska participates in the International Qualification Examination (IQEX) program.
Citizenship: U.S. citizenship is not required.
Residency: There is no residency requirement; candidates do not need to reside in Alaska or the U.S.
Social Security Number: While a Social Security Number (SSN) is typically required for licensure (but not to site the CPA exam), candidates without an SSN may be eligible by providing an Individual Taxpayer Identification Number (ITIN).

What are the CPE requirements for CPAs in Alaska?

Total Hours: 80 hours every two years.
Annual Minimum: 20 hours per calendar year.
Subjects: Minimum 4 hours in ethics during each renewal cycle.
Renewal Date: December 31 of odd-numbered years.
Credit Limitations: Self-study must be from approved sponsors. Instructional and published materials may count toward CPE but are subject to additional limitations.

State board: Alaska Board of Public Accountancy

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Arizona CPA requirements

Arizona offers an efficient and flexible path for aspiring CPAs, allowing candidates to sit for the CPA exam after earning 120 semester hours. However, CPA requirements in Arizona for full licensure still of course require the standard 150 hours and a year of supervised experience. Perhaps the real draw of the Grand Canyon state though, other than the impressive scenery, lies in its favorable business environment and growing demand for licensed professionals in areas like real estate investment, healthcare, and startup finance.

What are the CPA education requirements in Arizona?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from an accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours, including at least 12 upper-level accounting courses.
Business Coursework: 18 semester hours in related business subjects.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 36 non-duplicative semester hours, with at least 30 hours in upper-level courses.
Related Coursework: 30 semester hours in subjects such as business administration, statistics, computer science, economics, finance, management, business law, advanced mathematics, communication, ethics, and marketing.

What are the CPA exam requirements in Arizona?

Exam Structure: Four sections: AUD, FAR, REG, and one Discipline.
Eligibility: Minimum 120 semester hours and a bachelor’s degree including required accounting and business coursework.
Application: Submit application to NASBA’s CPA Examination Services (CPAES).
Score Validity: 30 months from the date the first section is passed.
ID Requirement: Valid ID must be presented at testing center.

What are the CPA experience requirements in Arizona?

Duration: 2,000 hours of work experience, which typically equates to 1 year full-time.
Nature of Experience: Experience may be in accounting, auditing, tax, or related areas in public or private sectors.
Supervision: Must be verified by a CPA who was licensed in any U.S. jurisdiction during the period of supervision.
Time Frame: Can be obtained before, during, or after passing the CPA exam, and must be within 10 years preceding application.

What are the CPA ethics requirements in Arizona?

Exam: Candidates must take the AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed within the two years prior to applying for licensure.

Arizona CPAs must complete 4 hours of ethics CPE each 2-year renewal cycle.

What are the CPA requirements for international candidates in Arizona?

Education Evaluation: Foreign education credentials must be evaluated by NASBA’s International Evaluation Services (NIES) to determine U.S. equivalency.
IQEX Participation: Arizona participates in the International Qualification Examination (IQEX) program.
Residency: Applicants are not required to be residents of Arizona.
Citizenship: U.S. citizenship is not required.
Social Security Number (SSN): A valid SSN is required. Candidates without an SSN may still sit for the exam but cannot obtain licensure until one is provided.

What are the CPE requirements for CPAs in Arizona?

Total Hours: 80 hours every two years.
Annual Minimum: No specific annual minimum, but all 80 hours must be completed by the end of the reporting period.
Ethics: 4 hours in ethics every two years, including at least 1 hour related to the practice of accounting and 1 hour covering Arizona Board statutes and administrative rules.
Technical Subjects: At least 40 hours in accounting, auditing, taxation, business law, or consulting services, with a minimum of 16 hours in accounting, auditing, or taxation.
Live Instruction: At least 16 hours must be in a classroom setting or through live interactive webinars.
Credit Limitations: Self-Study: Maximum of 64 hours per reporting period. Instruction: Maximum of 40 hours per reporting period. Published Materials: Maximum of 20 hours per reporting period.
Introductory Computer Courses: Maximum of 20 hours per reporting period.
Renewal Cycle: Biennial, based on the licensee’s birth year.

State board: Arizona State Board of Accountancy

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Arkansas CPA requirements

Arkansas, home to the headquarters of Walmart in Bentonville, offers a structured yet accessible route to CPA licensure, with no ethics requirement prior to becoming licensed. The CPA requirements in AR are designed to ensure that candidates are well-prepared for the diverse opportunities in both public and private accounting sectors available here.

What are the CPA education requirements in Arkansas?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from a regionally accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 30 semester hours in upper-level accounting courses.
Business Coursework: 30 semester hours in business-related courses.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 30 semester hours in upper-level accounting courses.
Business Coursework: 30 semester hours in business-related courses.

What are the CPA exam requirements in Arkansas?

Exam Structure: Uniform CPA Exam with four sections.
Eligibility: 120 hours including 30 hours in upper-level accounting and 30 hours in business-related subjects.
Application: CPAES processes applications for Arkansas.
Score Validity: Candidates must complete all four sections within a 30-month rolling window.
ID Requirement: State or federal photo ID required.

Candidates have up to three years after passing the CPA exam to apply for a license.

What are the CPA experience requirements in Arkansas?

Duration: 1 year (2,000 hours) of experience.
Nature of Experience: Acceptable in public practice, industry, government, or academia; must include use of accounting or auditing skills.
Supervision: Must be under the supervision of a CPA in good standing.
Time Frame: Experience must be completed within 3 years prior to licensure application.
Attest Services: To be authorized to sign audit reports, candidates must complete specific attest-related work.

Part-time employment is acceptable, provided the total experience is completed within three years.

What are the CPA ethics requirements in Arkansas?

Arkansas does not require a separate ethics exam for CPA licensure. However, to maintain an active license, CPAs must complete ethics-related Continuing Professional Education (CPE):

– 4 hours of ethics education every three years.
– Including 1 hour specifically covering Arkansas Board laws and rules.

The Arkansas State Board of Public Accountancy provides a free, self-study course to fulfill the 1-hour Arkansas-specific ethics requirement.

What are the CPA requirements for international candidates in Arkansas?

Education Evaluation: Foreign education credentials must be evaluated by a member agency of the National Association of Credential Evaluation Services (NACES) to determine U.S. equivalency.
IQEX Participation: Arkansas participates in the International Examination Program, allowing eligible international candidates to attain a U.S. CPA license.
Residency: Arkansas does not require residency for CPA licensure.
Citizenship: Arkansas does not require U.S. citizenship for CPA licensure.
Social Security Number: Required for licensure, but not to sit the exam.

What are the CPE requirements for CPAs in Arkansas?

Total Hours: 120 hours every three years or 40 hours annually.
Annual Minimum: 20 hours per calendar year.
Ethics: 4 hours of ethics education every three years, including 1 hour on Arkansas Board laws and rules.
Subject Areas: At least 50% of the required hours must be in accounting, attest, taxation, or accounting ethics.
Attest/Compilation Work: If engaged in attest or compilation services, a minimum of 8 hours annually (or 24 hours every three years) must be in accounting/attest subjects.
Group Study: At least 8 hours annually (or 24 hours every three years) must be completed through group study programs.
Self-Study Limit: A maximum of 80% of CPE hours can be obtained through self-study.

State board: Arkansas State Board of Public Accountancy

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California CPA requirements

California is home to the largest population of CPAs in the United States, particularly in and around major cities like Los Angeles and San Francisco. The requirements for CPAs in CA are designed to ensure that candidates are set to hit the ground running across sectors ranging from Silicon Valley startups to major public accounting firms, making it a prime destination for professionals looking to build a rewarding accounting career.

What are the CPA education requirements in California?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from a regionally or nationally accredited U.S. institution or equivalent foreign education.
Credit Hours: 120 semester units.
Accounting Coursework: 24 semester units in accounting subjects.
Business Coursework: 24 semester units in business-related subjects.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester units.
Accounting Study: 20 semester units in accounting study, which may include up to 14 units in business-related subjects and 9 units in other areas such as communications and foreign languages.
Ethics Study: 10 semester units in ethics study, covering courses in accounting ethics, business law, and related subjects.

Candidates can apply to sit for the CPA exam up to 180 days before completing the required education, but all coursework must be completed within 240 days of application.

What are the CPA exam requirements in California?

Exam Structure: Uniform CPA Exam (AUD, FAR, REG, Discipline).
Eligibility: 120 semester hours including 24 in accounting and 24 in business subjects.
Application: Applications handled by the California Board of Accountancy directly.
Score Validity: All sections must be passed within 30 months.
ID Requirement: Valid photo ID required at testing center.

California has unique coursework requirements including ethics education, but there is no additional exam needed to sit.

What are the CPA experience requirements in California?

Duration: 12 months (approximately 2,000 hours) of general accounting experience.
Nature of Experience: Experience can be in public accounting, industry, government, or academia.
Supervision: Must be supervised by a licensed CPA.
Attest Services: If you wish to sign reports on attest engagements, your experience must include at least 500 hours in attest services.

Experience can be obtained before or after passing the CPA exam and does not expire.

What are the CPA ethics requirements in California?

California no longer requires the Professional Ethics for CPAs (PETH) exam for initial licensure. However, applicants must complete a CBA-approved Regulatory Review course before their first license renewal, such as the California Rules and Regulations for New CPAs course.

California CPAs must complete 4 hours of ethics CPE every 2-year license renewal cycle.

What are the CPA requirements for international candidates in California?

Education Evaluation: Foreign education credentials must be evaluated by a CBA-approved foreign credential evaluation service to determine U.S. equivalency.
IQEX Participation: California participates in the International Qualification Examination (IQEX) program.
Residency: California does not require residency for CPA licensure.
Citizenship: California does not require U.S. citizenship for CPA licensure.
Social Security Number: Applicants must have a valid Social Security Number or Individual Taxpayer Identification Number (ITIN). An SSN is required for CPA licensure, per state regulations. International candidates may still apply for the CPA Exam with alternative identification, but licensure depends on providing an SSN.

What are the CPE requirements for CPAs in California?

Total Hours: 80 hours every two years.
Ethics: 4 hours in ethics education every two years.
Governmental Accounting/Auditing: If you perform audits or reviews of governmental agencies, you must complete 24 hours in governmental accounting or auditing.
Attest Services: If you provide attest services, you must complete 24 hours in accounting and auditing subjects.
Regulatory Review: A two-hour Regulatory Review course is required every six years.

State board: California Board of Accountancy

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Colorado CPA requirements

Colorado’s CPA requirements broadly adhere to the standard “3 Es”: Education, Examination, and Experience. Notably, the state has recently updated its requirements to align more closely with national standards. However, there’s also an additional ethics course that’s a requirement for new CPAs in CO.

What are the CPA education requirements in Colorado?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from an accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 27 semester hours, including at least 21 hours in upper-level courses (excluding introductory accounting). Must include at least 3 hours on auditing, concentrating on G.A.A.S.
Business Coursework: 21 semester hours in business administration subjects, with no more than 6 hours in any single subject area.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 33 semester hours, with at least 27 hours in upper-level courses.
Business Coursework: 27 semester hours in business administration subjects.

Recent changes have reduced the auditing coursework requirement from six to three semester hours, focusing on U.S. Generally Accepted Auditing Standards (GAAS)

What are the CPA exam requirements in Colorado?

Exam Structure: Uniform CPA Exam consisting of AUD, FAR, REG, and one Discipline section.
Eligibility: 120 semester hours including 27 hours of accounting and 21 hours of business courses.
Application: Apply through NASBA’s CPA Examination Services (CPAES).
Score Validity: Candidates must pass all four sections within 30 months.
ID Requirement: Valid photo ID required at testing center.

Colorado accepts candidates with non-U.S. accounting degrees if evaluated by a recognized credentialing service.

What are the CPA experience requirements in Colorado?

Duration: 1 year (1,800 hours) of accounting-related work experience.
Nature of Experience: Experience can be in public accounting, industry, government, or academia.
Supervision: Must be supervised by a licensed CPA in good standing.
Time Frame: Experience must be completed within five years preceding the application date.

What are the CPA ethics requirements in Colorado?

AICPA Ethics Exam: Candidates must pass the AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course” with a score of 90% or higher.
Colorado Rules & Regulations (CR&R) Course: New licensees must complete a 2-hour CR&R course within six months before or after receiving their license.

What are the CPA requirements for international candidates in Colorado?

Education Evaluation: Foreign education credentials must be evaluated on a course-by-course basis by a recognized credential evaluation service.
IQEX Participation: Colorado participates in the International Qualification Examination (IQEX) program. Candidates from countries with Mutual Recognition Agreements (MRAs) can apply through IQEX.
Audit Coursework: Candidates must provide proof that their audit course has a concentration in U.S. GAAS.
Residency: Colorado does not require residency for CPA licensure.
Citizenship: Colorado does not require U.S. citizenship for CPA licensure.
Social Security Number (SSN): Required for CPA licensure. Exam candidates may proceed without an SSN but must have one to become licensed, or they may submit an affidavit explaining the absence.

What are the CPE requirements for CPAs in Colorado?

Total Hours: 80 hours every two years.
Ethics: 4 hours, including at least 2 hours in Colorado Rules and Regulations.
Personal Development: No more than 16 hours (20%) can be in personal development courses.
Teaching/Publications: No more than 40 hours (50%) can be from teaching or publishing activities.
Renewal Date: Licenses expire on November 30 of odd-numbered years.

State board: Colorado Board of Accountancy

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Commonwealth of the Northern Mariana Islands CPA requirements

The CNMI follows U.S. licensure standards closely, and its small professional community means CPAs often take on wide-ranging responsibilities early in their careers. From government finance to tourism-related industries, accountants here need to be versatile and hands-on. CNMI CPA requirements inclide straightforward education and experience requirements, and with no local residency or citizenship mandates, it offers a clear path to licensure in a unique island-based economy.

What are the CPA education requirements in CNMI?

To Sit for the CPA Exam:

The CNMI does not currently offer the Uniform CPA exam. It is necessary to complete the exam in another state or juristriction and apply for a Transfer of Grades certificate.

To Obtain CPA Licensure:

Degree: Bachelor’s degree or higher from a regionally accredited college or university.
Total Credit Hours: 150 semester hours.
Accounting Coursework: 24 semester hours in accounting, including financial accounting, auditing, taxation, and managerial accounting.
Business Coursework: 24 semester hours in business subjects such as business law, economics, finance, and management.

What are the CPA exam requirements in CNMI?

What are the CPA experience requirements in CNMI?

Duration: One year (minimum 2,000 hours) of full-time or equivalent part-time experience.
Nature of Experience: Must include services or advice using accounting, attest, tax, financial advisory, or consulting skills.
Supervision: Must be verified by a CPA licensed in any U.S. jurisdiction.
Time Frame: Experience must be completed within 10 years of applying for licensure.
Attest Services: If you intend to supervise or sign attest engagements, your experience must include appropriate attest functions under CPA supervision.

What are the CPA ethics requirements in CNMI?

Exam: CNMI does not require a separate ethics exam prior to licensing.

CPAs licensed in CNMI must complete 4 hours of ethics CPE required every 2 years.

What are the CPA requirements for international candidates in CNMI?

Education Evaluation: Foreign education must be evaluated by NASBA’s International Evaluation Services (NIES).
IQEX Participation: CNMI accepts IQEX for eligible international credential holders.
Residency: Residency in the Northern Mariana Islands is not required to sit for the CPA exam or to be licensed.
Citizenship: U.S. or CNMI citizenship is not required for CPA licensure.
Social Security Number: An SSN is not required to sit for the CPA exam, but is required for licensure.

What are the CPE requirements for CPAs in CNMI?

Total Hours: 80 hours every 2 years.
Ethics: 4 hours of ethics CPE must be completed every 2 years.
Subject Areas: CPE must include technical content relevant to accounting, auditing, taxation, business law, and ethics.
Carryover: No CPE carryover is allowed between reporting cycles.
Reporting Cycle: Biennial, aligned with license renewal.

State Board: Commonwealth of the Northern Mariana Islands

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Connecticut CPA requirements

Connecticut offers a structured pathway to CPA licensure, and like most states has specific requirements for education, examination, experience, and ethics. The state operates under a two-tier system, distinguishing between certification and licensure, which gives candidates a bit more flexibility to complete their education requirements.

What are the CPA education requirements in Connecticut?

To Sit for the CPA Exam:

Degree: Bachelor’s degree from a regionally accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours.
Business-Related Coursework: 22 semester hours, including at least one course each in business law, economics, and finance.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 36 semester hours.
Business-Related Coursework: 30 semester hours.
General Education: 60 semester hours.

What are the CPA exam requirements in Connecticut?

Exam Structure: Four-part Uniform CPA Exam (AUD, FAR, REG, Discipline).
Eligibility: Must have 120 semester hours including 36 hours in accounting and related subjects, and 30 hours in economics and business administration.
Application: Submit application via CPAES (administered by NASBA).
Score Validity: Exam sections expire after 30 months from the first passed section.
ID Requirement: Government-issued photo ID required.

Connecticut’s relatively high subject-specific coursework requirements make it one of the stricter states for exam eligibility.

What are the CPA experience requirements in Connecticut?

Duration: 2 years (104 weeks) of accounting experience.
Nature of Experience: Experience can be in public practice, industry, government, or academia.
Supervision: Must be supervised by a licensed CPA in good standing for at least three years.
Time Frame: Experience must be completed within the 10 years preceding the application for certification.
Attest Services: To be authorized to sign audit reports, candidates must complete specific attest-related work under the supervision of a licensed CPA.

What are the CPA ethics requirements in Connecticut?

Exam: AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed within two years prior to submitting the CPA licensure application.

CPAs licensed in Connecticut must complete 4 hours of ethics CPE every 3-year reporting cycle.

What are the CPA requirements for international candidates in Connecticut?

Education Evaluation: Foreign education credentials must be evaluated by a member organization of the National Association of Credential Evaluation Services (NACES) to determine U.S. equivalency.
IQEX Participation: Connecticut participates in the International Qualification Examination (IQEX) program.
Residency: Connecticut does not require residency for CPA licensure.
Citizenship: Connecticut does not require U.S. citizenship for CPA licensure.
Social Security Number: Required for licensure. International candidates can often sit for the exam with alternative documentation, but must obtain an SSN for licensing (candidates without an SSN may submit an affidavit).

What are the CPE requirements for CPAs in Connecticut?

Total Hours: 40 hours annually.
Ethics: 4 hours of ethics education every three years.
Reporting Period: Licenses are renewed anually on Dec. 31st; credits must be reported by this date.
Attest or Compilation Services: CPAs who offer audit, review, or other attestation services must complete at least 8 hours in attest or compilation subjects annually.
Carryover: Up to 20 hours of excess CPE credits can be carried over to the next year.

State board: Connecticut State Board of Accountancy

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Delaware CPA requirements

Delaware may be one of the smallest U.S. states by size, but it’s a heavyweight in the business world, being home to more than half of all publicly traded companies in the country. Known for its favorable corporate laws, Delaware is a popular base for CPAs working in corporate finance, compliance, and regulatory reporting. Here’s what you need to know about the CPA requirements in DE:

What are the CPA education requirements in Delaware?

What are the CPA exam requirements in Delaware?

Exam Structure: Uniform CPA Exam (AUD, FAR, REG, Discipline).
Eligibility: 120 semester hours including a bachelor’s degree and 24 hours in accounting.
Application: Administered by NASBA via CPA Examination Services (CPAES).
Score Validity: 30-month window applies for completing all four parts.
ID Requirement: Standard government-issued ID required.

What are the CPA experience requirements in Delaware?

Duration: 1 year (2,000 hours) of accounting-related work experience.
Nature of Experience: Experience can be in public practice, industry, government, or academia.
Supervision: Must be supervised by a licensed CPA in good standing.
Time Frame: Experience must be completed within 10 years preceding the application date.
Attest Services: To be authorized to sign audit reports, candidates must complete specific attest-related work under the supervision of a licensed CPA.

What are the CPA ethics requirements in Delaware?

Exam: AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed within two years prior to submitting the CPA licensure application.

As part of the biennial license renewal process, all Delaware accountancy permit holders are required to complete a four-credit-hour, Delaware-specific ethics course approved by the Board.

What are the CPA requirements for international candidates in Delaware?

Education Evaluation: Foreign education credentials must be evaluated by a member organization of the National Association of Credential Evaluation Services (NACES) to determine U.S. equivalency.
IQEX: Delaware does not participate in the International Qualification Examination (IQEX) program; international candidates must follow the standard CPA exam process.
Residency: Delaware does not require residency for CPA licensure.
Citizenship: Delaware does not require U.S. citizenship for CPA licensure.
Social Security Number: Mandatory for licensure. Exam eligibility may still be granted without an SSN, but licensing requires one.

What are the CPE requirements for CPAs in Delaware?

Total Hours: 80 hours every two years.
Annual Minimum: At least 20 hours must be completed each year.
Ethics: 4 hours of ethics education every two years, including a Delaware-specific ethics course approved by the Board.
Subject Areas: At least 8 hours in accounting and/or auditing, and 8 hours in taxation.
Self-Study Limit: A maximum of 24 hours (30%) can be obtained through self-study.
Renewal Date: Licenses expire on June 30 of odd-numbered years.

State board: Delaware Board of Accountancy

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District of Columbia CPA requirements

Getting a CPA license in the nation’s capital means meeting high standards, and being ready to work in one of the most policy-driven markets in the country. CPAs in D.C. often serve clients in government, nonprofit, and international sectors, so ethics and regulatory understanding play a central role in the licensure process. CPA requirements in D.C. include a national standard ethics exam and solid experience verification, meaning accountants here are as sharp on integrity as they are on numbers.

What are the CPA education requirements in D.C.?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from a regionally accredited college or university.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours in accounting including financial accounting, auditing, taxation, and cost/managerial accounting.
Business Coursework: 3 semester hours in business law.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Must include the same 24 hours in accounting plus additional coursework to reach 150 hours.
Business coursework must include the 3 hours in business law and other general business subjects such as economics, finance, and management.

What are the CPA exam requirements in D.C.?

What are the CPA experience requirements in D.C.?

Duration: One year (minimum 2,000 hours) of full-time or equivalent part-time experience.
Nature of Experience: Must involve the use of accounting, attest, tax, financial advisory, management advisory, or consulting skills.
Supervision: Must be supervised by a licensed CPA in good standing in any U.S. jurisdiction.
Time Frame: Experience must be earned within 5 years of the application date.
Attest Services: If you intend to perform or supervise attest engagements, your experience must include sufficient exposure to attest functions under a qualified CPA.

What are the CPA ethics requirements in D.C.?

Exam: Candidates must pass the AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed within 2 years prior to applying for CPA licensure.

Once licensed, 4 hours of ethics CPE required every 2-year license renewal cycle.

What are the CPA requirements for international candidates in D.C.?

Education Evaluation: Foreign education must be evaluated by NASBA’s International Evaluation Services (NIES).
IQEX Participation: The District of Columbia accepts the IQEX exam for eligible international credential holders.
Residency: State or District residency is not required to sit for the exam or obtain licensure.
Citizenship: U.S. citizenship is not required.
Social Security Number: An SSN is not required to sit for the CPA exam, but is required for licensure.

What are the CPE requirements for CPAs in D.C.?

Total Hours: 80 hours every 2 years.
Ethics: 4 hours of ethics CPE must be completed in each 2-year cycle.
Subject Areas: CPE must enhance the licensee’s professional competence and include subjects like accounting, auditing, taxation, and professional ethics.
Carryover: No carryover is allowed to future periods.
Reporting Cycle: Biennial, aligned with the licensee’s renewal date.

State Board: District of Columbia Board of Accountancy

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Florida CPA requirements

With its booming tourism, real estate, and healthcare sectors, not to mention having no state income tax, Florida offers CPAs a fairly unique professional landscape. Whether it’s working with small businesses, multinational corporations, or high-net-worth individuals, the Sunshine State presents strong demand for skilled accountants. For anyone planning to launch their CPA career in Florida, here’s what’s required:

What are the CPA education requirements in Florida?

To Sit for the CPA Exam:

Credit Hours: 120 semester hours from an accredited institution.
Accounting Coursework: 24 semester hours in upper-division accounting courses, including coverage in auditing and cost accounting, with at least 3 semester hours in financial accounting and 3 semester hours in taxation, both based on U.S. standards.
Business Coursework: 24 semester hours in upper-division general business courses, including at least 3 semester hours in business law based on U.S. law.

Candidates are required to apply for their CPA license within three years of passing the final section of the CPA exam. Failure to do so will result in the expiration of exam scores, necessitating re-examination for licensure.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 30 semester hours in upper-division accounting courses.
Business Coursework: 36 semester hours in upper-division general business courses.

What are the CPA exam requirements in Florida?

Exam Structure: AUD, FAR, REG, and a Discipline section as part of the Uniform CPA Exam.
Eligibility: 120 semester hours including 24 semester hours in accounting (above the introductory level) and 24 in general business subjects.
Application: Apply via the Florida Department of Business and Professional Regulation (DBPR).
Score Validity: 30 months to complete all four sections once one is passed.
ID Requirement: Valid ID required.

Florida enforces strict subject-specific coursework, and all must be completed prior to exam application.

What are the CPA experience requirements in Florida?

Duration: 1 year (2,000 hours) of accounting-related work experience.
Nature of Experience: Experience can be in public practice, industry, government, or academia.
Supervision: Must be supervised by a licensed CPA in good standing.
Time Frame: Experience must be completed within the 10 years preceding the application for certification.
Attest Services: To be authorized to sign audit reports, candidates must complete specific attest-related work under the supervision of a licensed CPA.

What are the CPA ethics requirements in Florida?

Florida does not require a separate ethics exam for CPA licensure. However, to maintain an active license, CPAs must complete ethics-related Continuing Professional Education (CPE): 4 hours of ethics education every two years, approved by the Florida Board of Accountancy.

What are the CPA requirements for international candidates in Florida?

Education Evaluation: Foreign education credentials must be evaluated by a Board-approved evaluation service to determine U.S. equivalency.
IQEX: Florida recognizes the IQEX pathway for members of international accounting bodies that have Mutual Recognition Agreements (MRAs) with the U.S.
Residency: Florida does not require residency for CPA licensure.
Citizenship: Florida does not require U.S. citizenship for CPA licensure.
Social Security Number: An SSN is required by law for licensure. Applicants without an SSN may be allowed to sit for the exam but cannot obtain a CPA license until they acquire one. Those without an SSN may submit an affidavit explaining the absence.

What are the CPE requirements for CPAs in Florida?

Total Hours: 80 hours every two years.
Ethics: 4 hours of ethics education every two years, approved by the Florida Board of Accountancy.
Accounting and Auditing: 8 hours in accounting and auditing subjects.
Behavioral Subjects: Up to 20 hours in behavioral subjects, such as personal development and management skills.
Renewal Date: Licenses expire on December 31 of odd-numbered years.

State board: Florida DBPR Division of Certified Public Accounting

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Georgia CPA requirements

Georgia is home to a thriving business ecosystem, with Atlanta alone hosting the headquarters of companies like Coca-Cola, Delta, and Home Depot. With strong demand for accountants in corporate finance, tech, logistics, and consulting, the state offers plenty of career opportunities for CPAs. Whether you’re aiming to work in public practice or one of the state’s Fortune 500 giants, CPA requirements in Georgia are as follows:

What are the CPA education requirements in Georgia?

To Sit for the CPA Exam:

Degree: Bachelor’s degree from an accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 20 semester hours in accounting subjects above the introductory level.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 30 semester hours in accounting subjects above the introductory level.
Business-Related Coursework: 24 semester hours in business-related subjects.

What are the CPA exam requirements in Georgia?

Exam Structure: Standard Uniform CPA Exam (4 parts).
Eligibility: 120 semester hours with a bachelor’s degree and 20 hours of upper-division accounting coursework.
Application: Administered by NASBA’s CPAES.
Score Validity: All sections must be passed within 30 months.
ID Requirement: Government-issued ID required.

Georgia allows some flexibility with coursework timing, permitting candidates to apply for the CPA exam while completing final credit hours.

What are the CPA experience requirements in Georgia?

Duration: 1 year (2,000 hours) of accounting-related work experience.
Nature of Experience: Experience can be in public practice, industry, government, or academia.
Supervision: Must be supervised by a licensed CPA in good standing.
Time Frame: Experience must be completed within the 1 year preceding the application for certification.
Attest Services: To be authorized to sign audit reports, candidates must complete specific attest-related work under the supervision of a licensed CPA.

What are the CPA ethics requirements in Georgia?

Georgia does not require a separate ethics exam for CPA licensure. However, to maintain an active license, CPAs must complete ethics-related Continuing Professional Education (CPE): 4 hours of ethics education every two years, including 1 hour specifically covering Georgia Board laws and rules.

What are the CPA requirements for international candidates in Georgia?

Education Evaluation: Foreign education credentials must be evaluated by a member organization of the National Association of Credential Evaluation Services (NACES) to determine U.S. equivalency.
IQEX Participation: Georgia participates in the International Qualification Examination (IQEX) program.
Residency: Georgia does not require residency for CPA licensure.
Citizenship: Georgia requires CPA applicants to be U.S. citizens, legal permanent residents, or qualified non-immigrants under the Federal Immigration and Nationality Act.
Social Security Number: Applicants must have a valid Social Security Number (SSN) for licensure, but can site the CPA exam without. Candidates without an SSN may submit an affidavit explaining the absence.

What are the CPE requirements for CPAs in Georgia?

Total Hours: 80 hours every two years.
Ethics: 4 hours of ethics education every two years, including 1 hour on Georgia Board laws and rules.
Technical Subjects: At least 50% of the required hours must be in technical subjects such as accounting, auditing, taxation, or business law.
Annual Minimum: At least 20 hours must be earned each year.
Renewal Date: Licenses expire on December 31 of odd-numbered years.
Carryover: Up to 15 hours of excess CPE credits can be carried over to the next year.

State board: Georgia State Board of Accountancy

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Guam CPA requirements

The licensure process and CPA requirements in Guam are tightly aligned with U.S. national standards. The territory allows candidates to sit for the exam with 120 hours, and emphasizes a strong educational foundation and verified experience for full licensure. With a mix of government, tourism, and international business activity, CPAs in Guam often find themselves working across both local and global accounting frameworks.

What are the CPA education requirements in Guam?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from a regionally accredited college or university.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours in accounting subjects including financial accounting, auditing, taxation, and managerial accounting.
Business Coursework: 24 semester hours in general business courses, including business law, finance, economics, and management.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Includes the same minimum 24 semester hours in accounting and 24 in business.

What are the CPA exam requirements in Guam?

What are the CPA experience requirements in Guam?

Duration: One year (minimum 2,000 hours) of full-time or equivalent part-time experience.
Nature of Experience: Must involve providing services or advice in accounting, attest, tax, financial advisory, or consulting.
Supervision: Must be supervised and verified by a CPA licensed in a U.S. jurisdiction.
Time Frame: Must be completed within 10 years prior to application.
Attest Services: To perform or supervise attest engagements, the experience must include direct involvement in attest functions under proper CPA supervision.

What are the CPA ethics requirements in Guam?

Exam: Guam does not require candidates to take a separate ethics exam prior to licensure.
Ethics CPE: 4 hours of ethics CPE required every 3-year reporting cycle.

What are the CPA requirements for international candidates in Guam?

Education Evaluation: Foreign education must be evaluated by NASBA’s International Evaluation Services (NIES).
IQEX Participation: Guam accepts IQEX for eligible credential holders.
Residency: Residency in Guam is not required to sit for the CPA exam or obtain licensure.
Citizenship: U.S. citizenship is not required.
Social Security Number: An SSN is not required to sit for the CPA exam, but is required to obtain CPA licensure.

What are the CPE requirements for CPAs in Guam?

Total Hours: 120 hours every 3 years.
Ethics: 4 hours of ethics CPE must be completed every 3 years.
Subject Areas: Must include accounting, auditing, taxation, ethics, or related areas of professional competency.
Carryover: Carryover of up to 60 hours is permitted into the next reporting cycle.
Reporting Cycle: 3-year renewal cycle, aligned with license renewal.

State Board: Guam Board of Accountancy

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Hawaii CPA requirements

Becoming a CPA in Hawaii offers a chance to build a career in one of the most unique economic landscapes in the U.S. With a strong focus on tourism, military contracting, and small business entrepreneurship, Hawaii’s accounting needs are as diverse as its islands. The pace may be more relaxed than on the mainland, but the professional standards are just as high. Here’s what it takes to earn your CPA in the Aloha State:

What are the CPA education requirements in Hawaii?

To Sit for the CPA Exam:

Degree: Bachelor’s degree from an accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 18 semester hours in upper-division or graduate-level accounting or auditing courses if you have a degree in a subject other than accounting.

Candidates can sit the exam prior to completing their degree, if they expect to complete it within 120 days of first taking the exam.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 24 semester hours in upper-division or graduate-level accounting or auditing courses.
Business-Related Coursework: 24 semester hours in upper-division or graduate-level business-related courses.

What are the CPA exam requirements in Hawaii?

Exam Structure: Uniform CPA Exam of four parts: AUD, FAR, REG, and a Discipline section.
Eligibility: 150 semester hours required prior to sitting for the CPA Exam. Includes 18 hours in upper-division or graduate-level accounting and 24 hours in upper-division or graduate-level business courses.
Application: Apply through CPA Examination Services (CPAES).
Score Validity: Passed sections are valid for 30 months.
ID Requirement: Valid photo identification required at exam site.

Hawaii is one of the few states that requires completion of all 150 hours before sitting for the exam.

What are the CPA experience requirements in Hawaii?

Candidates must fulfill one of the following experience options:

Option 1: 1,500 chargeable hours in the performance of audits involving U.S. Generally Accepted Accounting Principles (GAAP) and auditing standards, earned while in public accounting practice.

Option 2: 2 years of full-time accounting experience (minimum 35 hours per week) in public accounting, private industry, government, or academia.

Time Frame: Experience must be completed within the 10 years preceding the application for certification.
Supervision: Experience must be supervised by a licensed CPA and verified through a Certification of Public Accountancy Experience form.
Attest Services: To be authorized to sign audit reports, candidates must complete specific attest-related work

What are the CPA ethics requirements in Hawaii?

Hawaii does not require a separate ethics exam for CPA licensure. However, to maintain an active license, CPAs must complete ethics-related Continuing Professional Education (CPE):

Licensed CPAs muct complete 4 hours of ethics education every two years.

What are the CPA requirements for international candidates in Hawaii?

Education Evaluation: Foreign education credentials must be evaluated by a Board-approved evaluation service to determine U.S. equivalency.
IQEX Participation: Hawaii does not participate in the International Qualification Examination (IQEX) program.
Residency: No U.S. residency is required.
Citizenship: License applicants must be U.S. citizens, U.S. nationals, or aliens authorized to work in the U.S.
Social Security Number (SSN): Required for licensure. Candidates may take the CPA Exam without an SSN but must provide one to obtain their license. However, candidates without an SSN may submit an affidavit explaining the absence.

What are the CPE requirements for CPAs in Hawaii?

Total Hours: 80 hours every two years.
Ethics: 4 hours of ethics education every two years.
Annual Minimum: At least 20 hours must be earned each year.
Carryover: Up to 40 hours of excess CPE can be carried over to the next reporting period.
Renewal Date: Licenses expire on December 31 of odd-numbered years

State board: Hawaii Board of Public Accountancy

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Idaho CPA requirements

Idaho is quietly becoming a hotspot for innovation and business growth, especially in sectors like tech, agriculture, and manufacturing. With a lower cost of living than a lot of states, coupled with an expanding economy, it’s an appealing place for accountants looking to build a career with good work-life balance. Whether you’re headed into public practice or industry, here’s what you need to know about CPA requirements in Idaho:

What are the CPA education requirements in Idaho?

To Sit for the CPA Exam:

Degree: Bachelor’s degree from an accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: At least 20 semester hours in accounting subjects.
Business-Related Coursework: 30 semester hours in business administration subjects.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 24 semester hours in accounting subjects, including courses in financial accounting, auditing, taxation, and management accounting.
Business-Related Coursework: 24 semester hours in business-related subjects.

What are the CPA exam requirements in Idaho?

Exam Structure: Four sections of the Uniform CPA Exam (AUD, FAR, REG, Discipline).
Eligibility: 120 semester hours including a bachelor’s degree and 24 semester hours in accounting and 24 in business courses.
Application: Candidates apply through NASBA’s CPAES system.
Score Validity: 30-month rolling window for completion of all four sections.
ID Requirement: Government-issued photo ID required.

What are the CPA experience requirements in Idaho?

Duration: 1 year (2,000 hours) of accounting-related work experience.
Nature of Experience: Experience can be in public practice, industry, government, or academia.
Supervision: Must be supervised by a licensed CPA in good standing.
Time Frame: Experience must be completed within 1 to 3 years.
Attest Services: To be authorized to sign audit reports, candidates must complete specific attest-related work under the supervision of a licensed CPA.

What are the CPA ethics requirements in Idaho?

Exam: AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed within two years prior to submitting the CPA licensure application.

New licensees must complete a 2-hour Idaho-specific ethics course covering the Idaho Accountancy Act and Rules during the first calendar year that the license is issued.

What are the CPA requirements for international candidates in Idaho?

Education Evaluation: Foreign education credentials must be evaluated by a member organization of the National Association of Credential Evaluation Services (NACES) to determine U.S. equivalency.
IQEX Participation: Idaho participates in the International Qualification Examination (IQEX) program.
Residency: Applicants must be current or past residents of Idaho or intend to become residents immediately after licensure.
Citizenship: U.S. citizenship is not required for licensure.
Social Security Number (SSN): Idaho requires all CPA candidates (including international applicants) to provide a valid U.S. Social Security Number (SSN) as part of the licensure process. It’s important to note that Idaho does not accept an Individual Taxpayer Identification Number (ITIN) in place of an SSN.

What are the CPE requirements for CPAs in Idaho?

Total Hours: 80 hours every two years.
Ethics: 4 hours of ethics education every two years.
Renewal Date: Licenses expire annually on June 30 and must be renewed by July 1

State board: Idaho Board of Accountancy

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Illinois CPA requirements

Illinois is home to Chicago’s bustling financial district and a diverse economy, which makes it an attractive choice for accounting professionals. The licensure process and CPA requirements in Illinois are fairly standard, meaning they’re designed to ensure that candidates are well-equipped to meet the challenges of the profession.

What are the CPA education requirements in Illinois?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from a regionally accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours in accounting, including at least one course each in taxation and auditing.
Business-Related Coursework: 24 semester hours in business-related subjects.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 30 semester hours in accounting, including financial accounting, managerial accounting, taxation, and auditing.
Business-Related Coursework: 24 semester hours in business-related subjects, which must include 2 semester hours in business communication and 3 semester hours in business ethics.

What are the CPA exam requirements in Illinois?

Exam Structure: Standard four-part Uniform CPA Exam.
Eligibility: 120 semester hours required to sit, including a bachelor’s degree with 24 semester hours in accounting and 12 hours in business courses.
Application: Submit application through NASBA’s CPAES.
Score Validity: All four sections must be passed within 30 months.
ID Requirement: Valid, government-issued ID required at the testing center.

Illinois allows candidates to sit for the exam while still completing the full 150-hour education requirement for licensure.

What are the CPA experience requirements in Illinois?

Duration: 1 year (full-time) or part-time equivalent totaling 2,000 hours.
Nature of Experience: Can be earned in public accounting, industry, government, or academia. Must include services or advice involving the use of accounting, attestation, management advisory, financial advisory, tax, or consulting skills.
Supervision: Must be verified by a CPA licensed in any U.S. jurisdiction.
Time Frame: Experience must be earned within 10 years preceding application.
Attest Services: To sign audit reports, specific attest experience is required and must be supervised by a licensed CPA.

What are the CPA ethics requirements in Illinois?

Exam: AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Can be taken at any point before application; does not expire.

Illinois CPAs must complete 4 hours of ethics CPE during every 3-year renewal period.

What are the CPA requirements for international candidates in Illinois?

Education Evaluation: Foreign credentials must be evaluated for U.S. equivalency by NASBA International Evaluation Services (NIES).
IQEX Participation: Illinois participates in the International Qualification Examination (IQEX) program.
Residency: Not required.
Citizenship: U.S. citizenship is not required.
Social Security Number (SSN): Not required for licensure. Illinois is one of the few states that permits CPA licensing without an SSN.

What are the CPE requirements for CPAs in Illinois?

Total Hours: 120 hours every three years.
Annual Minimum: None.
Subjects: Minimum of 4 hours in professional ethics and 1 hour in sexual harassment prevention training.
Renewal Date: September 30 every three years.
Credit Limitations: Self-study: Max 80 hours (non-interactive limited to 60 hours), Instruction: Max 60 hours, Published Materials: Max 30 hours, Personal Development: Max 24 hours.

State board: Illinois Board of Examiners (CPA exam) / Illinois Department of Financial and Professional Regulation (CPA licensure)

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Indiana CPA requirements

Indiana is home to a growing number of regional accounting firms, corporate headquarters, and manufacturing giants. With Indianapolis serving as a business and logistics hub for the Midwest, CPAs here often work across industries like healthcare, agriculture, education, and tech. The state demands a slightly longer work experience period than most, which is something those wanting to know how to become a CPA in Indiana should be aware of.

What are the CPA education requirements in Indiana?

To Sit for the CPA Exam:

Degree: Bachelor’s degree from an accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours in accounting, including courses in financial accounting, auditing, taxation, and managerial accounting.
Business-Related Coursework: 24 semester hours in business administration and economics (excluding accounting), including up to 6 semester hours in business or tax law and up to 6 in computer science.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: Same 24 semester hours inaccounting related subjects as required to sit for the exam.
Business-Related Coursework: Same 24 semester hours in business-related subjects as required to sit for the exam.

From 2026, the 150 credit requirement is replaced by either:
– Master’s degree and one year experience
– Bachelor’s degree and either two years experience or 30 additional credits and one year experience.

What are the CPA exam requirements in Indiana?

Exam Structure: Uniform CPA Exam (AUD, FAR, REG, and one Discipline).
Eligibility: 150 semester hours required to sit, including 24 semester hours in accounting and 24 in business. Indiana requires full educational completion prior to exam eligibility.
Application: Applications are handled via CPAES.
Score Validity: 36-month rolling time frame to pass all four sections once one is completed.
ID Requirement: Valid ID required.

What are the CPA experience requirements in Indiana?

Duration: 2 years (equivalent to full-time employment) of accounting-related work.
Nature of Experience: Can be in public practice, industry, government, or academia; must include the use of accounting, attestation, financial reporting, tax, or consulting skills.
Supervision: Must be under the supervision of a licensed CPA in good standing.
Time Frame: No explicit timeframe for how recent your experience needs to be.
Attest Services: Specific attest-related experience is required for those wishing to provide attest services, including audits or reviews.

What are the CPA ethics requirements in Indiana?

No separate ethics exam is required for CPA licensure in Indiana. However, ethics is included as a requirement of CPA after licensing.

What are the CPA requirements for international candidates in Indiana?

Education Evaluation: Foreign education must be evaluated for U.S. equivalency by a NACES-member service.
IQEX Participation: Indiana participates in the International Qualification Examination (IQEX) program.
Residency: Indiana does not require applicants to be state residents.
Citizenship: U.S. citizenship is not required.
Social Security Number (SSN): Required for CPA licensure. International applicants may take the exam but must submit an SSN before becoming licensed.

What are the CPE requirements for CPAs in Indiana?

Total Hours: 120 hours every three years.
Annual Minimum: 20 hours per year.
Subjects: Minimum 12 hours in accounting and auditing over three years. At least 4 hours in ethics during the reporting period.
Renewal Date: June 30 every three years.
Credit Limitations: Self-study limited to 50% of total hours. Instructional activities limited to 50%. Publications credited up to 25% of the total hours.

State Board: Indiana Board of Accountancy

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Iowa CPA requirements

Iowa is often recognized for its robust agricultural sector, but it’s also home to an evolving business landscape with a growing emphasis on technology, finance, and education. Iowa’s CPA requirements provide multiple pathways to licensure, accommodating various educational and professional backgrounds. Iowa offers some flexibility in regards to when you can site the CPA exam, enabling candidates to take the exam before completing their degree.

What are the CPA education requirements in Iowa?

To Sit for the CPA Exam:

Degree: Bachelor’s degree from an accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: (if degree concentration not in accounting) 24 semester hours in accounting, including at least one course each in financial accounting, auditing, taxation, and management accounting.
Business-Related Coursework: (if degree concentration not in accounting or business) 24 semester hours in business-related subjects such as finance, management, marketing, economics, and business law.

Candidates can apply for the CPA exam whilst at college, but need to submit a Certificate of Enrollment form to evidence that they will complete the required credit hours within 120 days of taking the first part of the exam.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 24 semester hours in accounting (as above).
Business-Related Coursework: 24 semester hours in business-related subjects.

What are the CPA exam requirements in Iowa?

Exam Structure: Four-part Uniform CPA Exam (AUD, FAR, REG, Discipline).
Eligibility: 120 semester hours including 24 hours in accounting and 24 hours in business-related courses.
Application: Applications processed through NASBA’s CPAES.
Score Validity: All sections must be passed within a 30-month period.
ID Requirement: Valid photo ID required.

Iowa’s coursework must include ethics or business law, though there is no additional ethics exam for exam eligibility.

What are the CPA experience requirements in Iowa?

Duration: 1 year (2,000 hours) of accounting-related work experience.
Nature of Experience: Work may be in public practice, industry, government, or academia. Acceptable duties include accounting, attestation, management advisory, financial advisory, tax, or consulting services. If working in academia, at least 24 semester hours must be at higher education level accounting.
Supervision: Must be under the supervision of a licensed CPA in good standing.
Time Frame: No specific time frame. Experience does not need to be gained in consecutive months.
Attest Services: To be authorized to sign audit reports, candidates must complete two years (4,000 hours) of experience, including at least 2,000 hours in attest services under the supervision of a licensed CPA.

What are the CPA ethics requirements in Iowa?

Exam: AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be passed within two years prior to applying for licensure.

CPAs must complete at least 4 hours of ethics training every three years for license renewal.

What are the CPA requirements for international candidates in Iowa?

Education Evaluation: Foreign academic credentials must be evaluated by NASBA’s International Evaluation Services (NIES) for U.S. equivalency.
IQEX Participation: Iowa participates in the International Qualification Examination (IQEX) program.
Residency: No state residency required.
Citizenship: U.S. citizenship is not required.
Social Security Number (SSN): Required for licensure. Candidates without an SSN may take the CPA Exam with approval but must provide an SSN for licensing. An ITIN is not accepted.

What are the CPE requirements for CPAs in Iowa?

Total Hours: 120 hours over a three-year rolling period.
Annual Minimum: No annual minimum, but full completion is required by the end of the period.
Subjects: Ethics: Minimum 4 hours every three years. Accounting/Auditing (A&A): Minimum 8 hours if involved in supervising or signing compilation reports.
Renewal Date: License renewal is due June 30 or december 31 annually.
Credit Limitations: Self-Study: Up to 60 hours accepted. Instruction: Limited to 50% of total CPE.
Publications: Limited to 25% of total CPE.

State Board: Iowa Accountancy Examining Board

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Kansas CPA requirements

While Kansas may be known for its wide-open landscapes and agricultural roots, it’s also home to a growing base of CPA professionals serving industries like aviation, healthcare, energy, and manufacturing. The state sets the bar high with a full 150-credit-hour requirement just to sit for the CPA exam, making it one of the stricter jurisdictions in that regard. Kansas is a two-tier state which means you don’t need experience to take the CPA exam, but must gain experience to earn your license.

What are the CPA education requirements in Kansas?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from an accredited institution.
Credit Hours: 150 semester hours required to sit.
Accounting Coursework: 30 semester hours in accounting theory and practice, including courses in financial accounting, managerial accounting beyond introductory level, auditing, U.S. income taxation, and accounting systems beyond an introductory level.
Business-Related Coursework: 42 semester hours in business-related subjects.
Communication Coursework: 11 semester hours in written and oral communications, such as English composition and business communications.
Analytics: a course in data analytics for business or accounting is also required.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: Same as above (30 hours in accounting).
Business-Related Coursework: 42 semester hours in business-related subjects.
Communication Coursework: 11 semester hours in communication.

What are the CPA exam requirements in Kansas?

Exam Structure: Four sections of the Uniform CPA Exam: AUD, FAR, REG, and one Discipline section.
Eligibility: 150 semester hours required before sitting for the exam, including a bachelor’s degree with 30 hours in accounting and 42 hours in business coursework.
Application: Submit application via NASBA’s CPA Examination Services (CPAES).
Score Validity: 30-month rolling window to pass all four parts after the first section is passed.
ID Requirement: Valid government-issued photo ID required.

Kansas is among the states that requires the full 150 hours before CPA Exam eligibility, not just for licensure.

What are the CPA experience requirements in Kansas?

Duration: 1 year (2,000 hours) of accounting-related work experience (or up to 3 years if working part time).
Nature of Experience: Work may be in public practice, industry, government, or academia. Acceptable duties include accounting, attest, tax, or consulting services.
Supervision: Must be supervised by a CPA in good standing.
Time Frame: Experience must be completed prior to application.
Attest Services: Additional specific attest-related experience is required if candidates wish to sign audit reports.

What are the CPA ethics requirements in Kansas?

Exam: AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be passed before applying for licensure.

2 hours of ethics CPE are required every two years for license renewal.

What are the CPA requirements for international candidates in Kansas?

Education Evaluation: Foreign education must be evaluated by a NACES member organization to determine equivalency.
IQEX Participation: Kansas participates in the International Qualification Examination (IQEX) program.
Residency: Applicants must be Kansas residents, employed in the state, or have a place of business in Kansas.
Citizenship: U.S. citizenship is not required.
Social Security Number (SSN): Required for licensure. Applicants can sit for the exam with alternative documentation but will need an SSN to be licensed.

What are the CPE requirements for CPAs in Kansas?

Total Hours: 80 hours every two years.
Annual Minimum: No specific annual minimum.
Subjects: At least 2 hours in ethics every two years, at least 8 hours in accounting and attest subjects if performing attest services.
Renewal Date: Biennially, based on licensee’s birth month and birth year (odd/even).
Credit Limitations: Self-study must be from approved sponsors. Instruction credit capped at 50% of total CPE. Publications capped at 25%. Personal development is limited to 30% (24 hours) of total.

State Board: Kansas Board of Accountancy

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Kentucky CPA requirements

Kentucky offers a pretty streamlined path to CPA licensure. The state’s approach is notably flexible, allowing candidates to sit for the CPA exam with 120 semester hours and requiring no separate ethics exam for licensure. This makes meeting the CPA requirements in Kentucky an attractive option for those seeking a straightforward route to certification.

What are the CPA education requirements in Kentucky?

To Sit for the CPA Exam:

Degree: Bachelor’s degree from an accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 27 semester hours in accounting, including financial accounting, auditing, taxation, and management accounting.
Business-Related Coursework: 12 semester hours in business subjects such as finance, marketing, management, economics, computers, or statistics.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 27 semester hours in accounting.
Business-Related Coursework: 12 semester hours in business-related subjects.

What are the CPA exam requirements in Kentucky?

Exam Structure: Standard four-part Uniform CPA Exam (AUD, FAR, REG, Discipline).
Eligibility: 150 semester hours including 27 semester hours in accounting and 12 hours in business-related subjects.
Application: Applications processed via NASBA’s CPAES system.
Score Validity: 30-month rolling window from the first passed section.
ID Requirement: Government-issued ID required at the test center.

What are the CPA experience requirements in Kentucky?

Duration: 1 year (2,000 hours) of accounting-related work experience.
Nature of Experience: Can be in public practice, government, industry, or academia and must involve use of accounting, attest, tax, or consulting skills.
Supervision: Must be supervised and verified by a licensed CPA in good standing.
Time Frame: Must be completed within five years before or after passing the CPA exam.
Attest Services: Specific attest-related experience is required to sign audit reports.

What are the CPA ethics requirements in Kentucky?

Exam: No ethics exam required for initial licensure.

CPAs must complete 2 hours of ethics training every two years as part of their CPE.

What are the CPA requirements for international candidates in Kentucky?

Education Evaluation: Foreign education must be evaluated by a NACES-member organization for U.S. equivalency.
IQEX Participation: Kentucky participates in the IQEX program for qualified international candidates.
Residency: Residency in Kentucky is not required.
Citizenship: U.S. citizenship is not required.
Social Security Number (SSN): Required for licensure. Exam eligibility may still be granted without an SSN; however, candidates must provide one to receive their CPA license.

What are the CPE requirements for CPAs in Kentucky?

Total Hours: 80 hours every two years if you have worked 3,000 hours or more in public accounting during the two-year reporting period. 60 hours every two years if you have worked less than 3,000 hours in public accounting during that time, or if you do not work in public accounting at all.
Annual Minimum: No specific annual minimum.
Subjects: Ethics: Minimum of 2 hours every two years. Technical: At least 50% of CPE hours must be in technical subjects. Attest Services: CPAs performing attest services must complete 8 hours in A&A subjects annually (16 hours per renewal cycle).
Renewal Date: August 1 biennially (odd/even year based on license number).
Credit Limitations: Personal development capped at 8–12 hours depending on total CPE requirement. Teaching credit limited to 60% of total. Published work capped at 25%. Only approved self-study courses accepted.

State Board: Kentucky Board of Accountancy

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Louisiana CPA requirements

CPA requirements in Louisiana reflect a commitment to high standards; candidates must complete 150 credit hours before even sitting for the exam, making the Bayou State one of the more rigorous jurisdictions at the outset. However there’s no separate ethics exam needed for licensure, with ethics covered in CPE requirements once licensed.

What are the CPA education requirements in Louisiana?

To Sit for the CPA Exam:

Degree: Bachelor’s degree from an accredited institution.
Credit Hours: 150 semester hours.
Accounting Coursework: 24 semester hours in accounting at the undergraduate level (or 21 at the graduate level), including courses in intermediate accounting, cost accounting, income tax, and auditing.
Business-Related Coursework: 24 semester hours in business-related subjects, excluding accounting. This must include at least 3 semester hours in commercial law.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: Same as above.
Business-Related Coursework: Same as above.

What are the CPA exam requirements in Louisiana?

Exam Structure: AUD, FAR, REG, and a Discipline section of the Uniform CPA Exam.
Eligibility: 150 semester hours required to sit for the exam, including 24 hours in accounting and 24 hours in business courses.
Application: Apply via CPA Examination Services (CPAES).
Score Validity: Passed sections remain valid for 30 months.
ID Requirement: Government-issued photo ID required.

Louisiana enforces its 150-hour rule at the exam stage, not just for licensure.

What are the CPA experience requirements in Louisiana?

Duration: 1 year (2,000 hours) of accounting-related work experience.
Nature of Experience: Work must involve accounting, attestation, management advisory, financial advisory, tax, or consulting skills. Experience may be gained in public practice, government, academia, or industry.
Supervision: Must be supervised and verified by a licensed CPA in good standing.
Time Frame: Must be completed within four years preceding the application for licensure.
Attest Services: Specific experience in attest-related work is required to sign audit reports or issue attest opinions.

What are the CPA ethics requirements in Louisiana?

Exam: No separate ethics exam is required for initial licensure.

CPAs must complete a 3-hour professional ethics course, approved by the Louisiana State Board of CPAs, every two years as part of their CPE.

What are the CPA requirements for international candidates in Louisiana?

Education Evaluation: Foreign education credentials must be evaluated by a recognized service (such as NASBA’s NIES or FACS) for U.S. equivalency.
IQEX Participation: Louisiana participates in the International Qualification Examination (IQEX) program for eligible international accountants.
Residency: Candidates must have lived in Louisiana for at least 120 days within the one-year period prior to applying for the exam.
Citizenship: U.S. citizenship is not required.
Social Security Number (SSN): Required for licensure. International candidates may take the CPA Exam using alternative ID but cannot be licensed without an SSN. Individual Taxpayer Identification Numbers (ITINs) are not accepted.

What are the CPE requirements for CPAs in Louisiana?

Total Hours: 80 hours every two years.
Annual Minimum: 20 hours per calendar year.
Subjects: Ethics: 3 hours of board-approved ethics every two years. Accounting & Auditing: CPAs who perform attest services must complete at least 8 hours annually in accounting or auditing subjects.
Renewal Date: Biennially on December 31.
Credit Limitations: Self-Study: Acceptable if from an approved sponsor. Instruction: Maximum 20 hours annually. Published Work: Maximum 10 hours annually. Personal Development: Limited to 20 hours per year.

State Board: State Board of CPAs of Louisiana

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Maine CPA requirements

Unlike many other states, CPA requirements in Maine include two full years of experience for licensure. It’s also necessary to complete 150 credits of education prior to taking the exam. That makes it one of the stricter states in terms of experience needed, although there isn’t a separate ethics requirement. Here’s exactly what you’ll need to become a CPA in Maine:

What are the CPA education requirements in Maine?

To Sit for the CPA Exam:

Degree: Bachelor’s degree from an accredited institution.
Credit Hours: 150 semester hours.
Accounting Coursework: At least 15 semester hours in accounting and auditing subjects, including a minimum of 3 semester hours in auditing and attestation services.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: Same as above.

What are the CPA exam requirements in Maine?

Exam Structure: Standard four-part Uniform CPA Exam.
Eligibility: 120 semester hours required to sit, including 15 hours in accounting (must include financial accounting and auditing).
Application: Administered via NASBA’s CPAES.
Score Validity: Candidates must complete all sections within 30 months.
ID Requirement: Valid ID required for all CPA Exam sittings.

What are the CPA experience requirements in Maine?

Duration: 2 years of accounting-related work experience.
Nature of Experience: Must involve use of accounting or auditing skills and include one or more of the following: issuing financial statement reports, management advisory, financial advisory, tax return preparation, or tax advisory.
Supervision: Must be supervised and verified by a licensed CPA in good standing.
Time Frame: Must be completed prior to applying for licensure.
Attest Services: Specific attest-related experience is required to be authorized to sign audit reports.

What are the CPA ethics requirements in Maine?

Exam: No separate ethics exam is required for initial licensure.

CPAs must complete 4 hours of ethics CPE every three years as part of the continuing education requirement.

What are the CPA requirements for international candidates in Maine?

Education Evaluation: Foreign credentials must be evaluated by a member of the National Association of Credential Evaluation Services (NACES) to determine U.S. equivalency.
IQEX Participation: Maine participates in the International Qualification Examination (IQEX) program.
Residency: Residency in Maine is not required.
Citizenship: U.S. citizenship is not required.
Social Security Number (SSN): Required for licensure. International candidates are eligible to take the CPA Exam with alternative documentation but must provide an SSN for licensure.

What are the CPE requirements for CPAs in Maine?

Total Hours: 40 hours annually.
Annual Minimum: 40 hours per year.
Subjects: Minimum of 4 hours in ethics every three years.
Renewal Date: September 30 annually.
Credit Limitations: Self-Study: Accepted if from a board- or NASBA-approved provider. Instruction: Teaching credit limited to 50% of total hours. Published Work: Capped at 25% of total hours. Personal Development: Limited to 20 hours annually.

State Board: Maine Board of Accountancy

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Maryland CPA requirements

Maryland offers one of the most detailed and well-defined CPA qualification paths in the country; fitting for a state that borders Washington, D.C. and which houses a large number of government contractors, federal agencies, and major consulting firms. CPA requirements in Maryland include a specific breakdown of coursework in accounting and business, ensuring its CPAs are exceptionally well-rounded.

What are the CPA education requirements in Maryland?

To Sit for the CPA Exam:

Degree: Bachelor’s degree from an accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: (For accounting focused degrees) 30 semester hours in accounting and ethics, including:
– Auditing (3 hours)
– Cost or managerial accounting (3 hours)
– U.S. federal income tax (3 hours)
– Financial accounting (9 hours)
– Ethics (3 hours)
– Accounting electives (9 hours)

For business focused degrees, candidates must have completed 3 hours in business law and 18 hours in at least five of nine subjects included in the CPA Exam Blueprints.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Business-Related Coursework: 21 semester hours in business-related subjects, including at least 3 hours in business law. Coursework must cover at least five of the following areas:
– Statistics
– Economics
– Finance
– Management
– Marketing
– Business communication
– Quantitative methods
– U.S. business law
– Computer science or information systems

What are the CPA exam requirements in Maryland?

Exam Structure: AUD, FAR, REG, and a Discipline section.
Eligibility: 120 semester hours including a bachelor’s degree and 30 hours of accounting and ethics-related coursework.
Application: Candidates apply through NASBA’s CPAES.
Score Validity: All exam sections must be completed within 30 months.
ID Requirement: Government-issued photo identification required.

Maryland places a strong emphasis on ethics-related coursework even at the exam eligibility stage.

What are the CPA experience requirements in Maryland?

Duration: 1 year (2,000 hours) of relevant accounting work experience.
Nature of Experience: Must involve providing services or advice in accounting, attest, management advisory, financial advisory, tax, or consulting.
Supervision: Supervised and verified by a CPA with an active license in good standing.
Time Frame: Must be completed within three years before applying for licensure.
Attest Services: Specific attest-related experience is required to sign audit reports.

What are the CPA ethics requirements in Maryland ?

Exam: AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed within two years prior to application.

Maryland CPAs must complete 4 hours of ethics-related CPE every 2-year reporting cycle

What are the CPA requirements for international candidates in Maryland ?

Education Evaluation: International academic credentials must be evaluated by NASBA’s International Evaluation Services (NIES).
IQEX Participation: Maryland does not currently participate in the International Qualification Examination (IQEX).
Residency: Maryland does not require residency for CPA licensure.
Citizenship: Maryland does not require U.S. citizenship for CPA licensure.
Social Security Number (SSN): A valid U.S. SSN is required for licensure. International candidates without an SSN may still sit for the CPA Exam but must obtain one before licensing.

What are the CPE requirements for CPAs in Maryland ?

Total Hours: 80 hours every two years.
Annual Minimum: None specified.
Subjects: Ethics: 4 hours of ethics required every two years. Technical Subjects: CPE must support continued professional competence across accounting, audit, tax, or consulting.
Renewal Date: December 31 of even-numbered years.
Credit Limitations: Self-Study: Must be from NASBA- or Board-approved sponsors. Instruction: Teaching credits limited to 45 hours per cycle. Published Materials: Limited to 10 hours.
Carryover: Up to 80 hours may be carried forward (ethics excluded).

State Board: Maryland Board of Public Accountancy

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Massachussetts CPA requirements

Massachusetts offers a well-balanced pathway to CPA licensure, reflecting the state’s reputation for academic rigor and professional excellence. Candidates can sit for the CPA exam after earning 120 semester hours, but must complete 150 to become licensed. With Boston serving as a hub for finance, biotech, education, and public accounting, Massachusetts provides CPAs with diverse and high-caliber career opportunities in both traditional and emerging industries.

What are the CPA education requirements in Massachussetts?

To Sit for the CPA Exam:

Degree: Bachelor’s degree from an accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 21 semester hours in accounting subjects including financial accounting, auditing, taxation, and management accounting.
Business-Related Coursework: 9 semester hours in business courses such as business law, finance, and information systems.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 30 semester hours, including coverage of the above accounting topics.
Business-Related Coursework: 24 semester hours, with additional coverage in economics, business communication, professional ethics, or business organizations.
Special Provision: Candidates with a master’s degree in accounting from an AACSB-accredited program or a program accepted by the Massachusetts Board of Public Accountancy may have alternative options for satisfying coursework.

What are the CPA exam requirements in Massachussetts?

Exam Structure: Four-part Uniform CPA Exam – Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and one chosen Discipline section (post-2024).
Eligibility: 120 semester hours are required to sit for the CPA Exam. Coursework must include 21 semester hours in accounting subjects and 9 semester hours in business-related subjects.
Application: Candidates apply through CPA Examination Services (CPAES), managed by NASBA.
Score Validity: All exam sections must be passed within a rolling 30-month period starting from the date the first section is passed.
ID Requirement: A valid, government-issued photo ID is required to sit for the exam.

What are the CPA experience requirements in Massachussetts?

Duration: 1 year (2,000 hours) of full-time experience.
Nature of Experience: Work must include the use of accounting or auditing skills, including but not limited to issuance of reports on financial statements, management advisory, financial advisory, or tax services.
Supervision: Must be performed under the direct supervision of a CPA who holds a valid license in good standing.
Time Frame: Experience must be gained within three years of applying for licensure.
Attest Services: To sign reports on financial statements or perform attest services, specific audit-related experience must be gained and documented.

What are the CPA ethics requirements in Massachussetts?

Exam: No standalone ethics exam is required for initial licensure in Massachusetts.

CPAs are required to complete 4 hours of ethics-related Continuing Professional Education (CPE) during each renewal period.

What are the CPA requirements for international candidates in Massachussetts?

Education Evaluation: All foreign education credentials must be evaluated for U.S. equivalency by NASBA’s International Evaluation Services (NIES).
IQEX Participation: Massachusetts does not participate in the International Qualification Examination (IQEX) program for foreign designation holders.
Residency: Massachusetts does not require state residency for CPA candidates.
Citizenship: U.S. citizenship is not required.
Social Security Number (SSN): A valid U.S. SSN is required for CPA licensure. International candidates may take the exam without one but must provide a valid SSN to be licensed.

What are the CPE requirements for CPAs in Massachussetts?

Total Hours: 80 hours every two years.
Annual Minimum: None.
Subjects: Ethics: At least 4 hours of ethics CPE required every two years. Core Topics: Remaining hours should cover accounting, auditing, taxation, management, and related technical areas.
Renewal Date: June 30 of even-numbered years.
Credit Limitations: Self-Study: Accepted if provided by NASBA- or Board-approved sponsors. Instruction: Teaching credit limited to 50% of total CPE hours. Published Materials: Credit for authorship is limited to 25% of total CPE.
Carryover: CPE hours cannot be carried over to the next reporting cycle.

State Board: Massachusetts Board of Public Accountancy

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Michigan CPA requirements

Michigan offers a flexible framework for aspiring CPAs, allowing candidates to sit for the CPA exam at 120 credit hours while requiring 150 for licensure. With major industries anchored in cities such as Detroit, Grand Rapids, and Ann Arbor, CPAs in Michigan can find opportunities in both traditional accounting roles and specialized advisory work. The state’s combination of affordability and economic diversity makes it a practical and strategic place to start your CPA career.

What are the CPA education requirements in Michigan?

To Sit for the CPA Exam:

Degree: Bachelor’s degree from an accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours in accounting subjects including financial accounting, managerial accounting, taxation, auditing, and accounting systems.
Business-Related Coursework: 24 semester hours in general business subjects such as business law, finance, management, and economics.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: No additional hours beyond the 24 accounting hours required to sit for the exam, provided they are included within the 150-hour total.
Business-Related Coursework: Must include at least 24 semester hours in business-related topics within the 150 hours.

What are the CPA exam requirements in Michigan?

Exam Structure: Michigan requires candidates to pass all four sections of the Uniform CPA Examination: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and one Discipline section of the candidate’s choice.
Eligibility: Candidates must meet Michigan’s 120-semester hour educational requirement prior to applying for the CPA Exam.
Application: Michigan CPA exam applications are processed by CPA Examination Services (CPAES), a division of NASBA.
Score Validity: Passed sections remain valid for 30 months from the date the first section is passed. All sections must be completed within this window.
ID Requirement: Candidates must provide appropriate identification and complete all application materials through NASBA.

What are the CPA experience requirements in Michigan?

Duration: 1 year (2,000 hours) of accounting-related work experience.
Nature of Experience: Work must involve providing services or advice using accounting, attestation, management advisory, financial advisory, tax, or consulting skills.
Supervision: Experience must be verified by a licensed CPA in good standing.
Time Frame: Must be completed within the 5 years prior to applying for licensure.
Attest Services: To sign reports on financial statements or perform attest services, specific experience in those services is required and must be separately documented.

What are the CPA ethics requirements in Michigan?

Exam: AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed before applying for licensure. No specific time frame stated.

Michigan CPAs must complete 2 hours of ethics-related CPE annually, totaling 6 hours within each 3-year license renewal cycle. These ethics hours must include content related to Michigan accountancy laws and professional conduct standards.

What are the CPA requirements for international candidates in Michigan?

Education Evaluation: Foreign academic credentials must be evaluated for U.S. equivalency by NASBA’s International Evaluation Services (NIES).
IQEX Participation: Michigan participates in the International Qualification Examination (IQEX) for eligible international professionals.
Residency: Residency in Michigan is not required.
Citizenship: U.S. citizenship is not required.
Social Security Number (SSN): A valid U.S. SSN is required for licensure. International candidates are able to take the CPA Exam without an SSN but must provide one before obtaining a license.

What are the CPE requirements for CPAs in Michigan?

Total Hours: 80 hours every two years.
Annual Minimum: None.
Subjects: Ethics: At least 4 hours in ethics during each two-year period. Other Topics: Should include content relevant to professional competence in accounting, auditing, taxation, management advisory services, and other related fields.
Renewal Date: Annually by July 31.
Credit Limitations: Self-Study: Accepted if from a Board-approved or NASBA-approved sponsor.
Instruction: Credit for teaching is capped at 50% of total required hours. Published Materials: Limited credit for published articles and books.
Carryover: CPE hours cannot be carried over to the next renewal period.

State Board: Michigan State Board of Accountancy

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Minnesota CPA requirements

Minnesota blends Midwestern practicality with serious professional opportunity. While you’ll need 150 semester hours for licensure, Minnesota’s CPA equirements let you jump into the CPA exam once you hit 120. With the Twin Cities anchoring a thriving business ecosystem that includes everything from global healthcare firms to retail giants like Target, Minnesota offers CPAs the chance to work in big business without losing that work-life balance the region is known for.

What are the CPA education requirements in Minnesota?

To Sit for the CPA Exam:

Degree: Bachelor’s degree from a regionally accredited college or university.
Credit Hours: 120 semester hours.
Accounting Coursework: At least 24 semester hours in accounting at the undergraduate or graduate level, including auditing, financial accounting, management accounting, and taxation.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 24 semester hours, as above.
Business-Related Coursework: 24 semester hours in business-related subjects such as finance, economics, business law, and information systems.

What are the CPA exam requirements in Minnesota?

Exam Structure: Uniform CPA Exam consisting of Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and a Discipline section.
Eligibility: Must have completed 120 semester hours, including required accounting and business coursework.
Application: Apply via NASBA’s CPA Examination Services (CPAES).
Score Validity: Candidates must pass all four sections within a 30-month rolling window starting from the first passed section.
ID Requirement: A valid, government-issued photo ID is required at the testing center.

What are the CPA experience requirements in Minnesota?

Duration: 1 year (minimum of 2,000 hours) of accounting-related work experience.
Nature of Experience: Acceptable experience can be gained in public accounting, industry, government, or academia.
Supervision: Experience must be verified by a licensed CPA in good standing.
Time Frame: Experience must be earned within the past 10 years prior to application.
Attest Services: To sign attest or compilation reports, candidates must obtain 400 hours of experience in attest functions supervised by a CPA.

What are the CPA ethics requirements in Minnesota?

Exam: AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: Minimum score of 90%.
Timing: Must be completed within 2 years prior to licensure application.

Minnesota CPAs must complete 8 hours of ethics CPE every 3-year reporting cycle

What are the CPA requirements for international candidates in Minnesota?

Education Evaluation: Foreign academic credentials must be evaluated by NASBA International Evaluation Services (NIES) or a member of NACES.
IQEX Participation: Minnesota participates in the IQEX program.
Residency: Minnesota requires CPA applicants to be residents of the state, attend a school in Minnesota, or work in Minnesota for the purpose of obtaining qualifying experience within 90 days preceding or following the CPA examination date.
Citizenship: U.S. citizenship is not required.
Social Security Number (SSN): Required for licensure. Candidates without an SSN can sit for the exam, but licensure is withheld until a valid SSN is provided.

What are the CPE requirements for CPAs in Minnesota?

Total Hours: 120 hours every 3 years.
Annual Minimum: 20 hours.
Subjects: 8 hours minimum in accounting/auditing; 72 hours must be technical subjects.
Ethics: 8 hours of ethics CPE required every 3-year reporting cycle.
Renewal Date: CPE must be completed by June 30; license renewal is due December 31.

State Board: Minnesota State Board of Accountancy

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Mississippi CPA requirements

Mississippi’s CPA requirements offers a pretty straightforward path to licensure, with clear requirements and no unnecessary red tape. The state’s accounting landscape is largely driven by small to mid-sized firms, government agencies, and regional businesses, making it an ideal place for CPAs who value tight-knit professional communities and meaningful client relationships over high-rise hustle.

What are the CPA education requirements in Mississippi?

To Sit for the CPA Exam:

Degree: Bachelor’s degree from a regionally accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: Minimum of 24 semester hours in upper-level or graduate-level accounting courses, including at least 3 semester hours in:
– Financial Accounting
– Auditing
– Taxation
– Management/Cost Accounting
– Governmental/Not-for-Profit Accounting
Business-Related Coursework: Minimum of 24 semester hours in upper-level or graduate-level business courses.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours, including the accounting and business coursework above.

What are the CPA exam requirements in Mississippi?

Exam Structure: Uniform CPA Exam with four parts: AUD, FAR, REG, and a Discipline section.
Eligibility: 120 credit hours, including the specified coursework, required before applying to sit.
Application: Applications are submitted through the Mississippi State Board of Public Accountancy (MSBPA).
Score Validity: 30-month rolling window from the date of the first passed section.
ID Requirement: Government-issued photo ID required.

Candidates must be residents of Mississippi or maintain a regular place of business in the state.

What are the CPA experience requirements in Mississippi?

Duration: 1 year (minimum of 2,000 hours) of relevant accounting experience.
Nature of Experience: Experience must involve services or advice using accounting, attest, management advisory, financial advisory, tax, or consulting skills.
Supervision: Must be verified by a licensed CPA in good standing.
Time Frame: Must be completed within the three years before applying for licensure.
Attest Services: No specific requirement beyond general experience unless applying to sign attest reports; these are reviewed by the board on a case-by-case basis.

What are the CPA ethics requirements in Mississippi?

Exam: No standard ethics exam.

While Mississippi does not require candidates to sit the standard CPA ethics exam, the board may require a state-specific ethics course or exam; this is evaluated on a case-by-case basis.

Licensed CPAs in Mississippi must complete 4 hours of ethics-related CPE every three years.

What are the CPA requirements for international candidates in Mississippi?

Education Evaluation: Foreign academic credentials must be evaluated by a NACES member or NASBA’s NIES.
IQEX Participation: Mississippi does not participate in the IQEX program.
Residency: Candidates must be Mississippi residents or maintain a regular place of business in the state.
Citizenship: U.S. citizenship is not required.
Social Security Number (SSN): A valid U.S. SSN is required for licensure. ITINs are not accepted.

What are the CPE requirements for CPAs in Mississippi?

Total Hours: 40 hours annually.
Annual Minimum: 40 hours per year.
Subjects: At least 4 hours in ethics every 3 years, including 1 hour specific to Mississippi Public Accountancy Law and Regulations.
Ethics: At least 4 hours every 3 years.
Renewal Date: CPE must be completed by June 30 annually. License renewal is due by January 1.
Carryover: Up to 20 excess hours may be carried over to the next year, but not toward ethics.

State Board: Mississippi State Board of Public Accountancy

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Missouri CPA requirements

Missouri is a crossroads of opportunity for aspiring CPAs, blending Midwestern sensibility with big-market access. From the corporate towers of St. Louis to the entrepreneurial energy of Kansas City, Missouri offers a diverse professional landscape. You can sit for the CPA exam with 120 semester hours, and licensure requires the standard 150; just enough structure to keep you on track without overcomplicating the process. Here’s what you need to know about CPA requirements in Missouri:

What are the CPA education requirements in Missouri?

To Sit for the CPA Exam:

Degree: Bachelor’s degree from a regionally accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: Minimum of 24 semester hours in accounting courses.
Business-Related Coursework: Minimum of 24 semester hours in business-related courses.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Additional Coursework: An extra 6 semester hours in accounting and 6 semester hours in business-related courses, totaling 30 semester hours in each area.
Internships/Independent Study: Up to 9 semester hours may be from formal, supervised internships or independent study in accounting or business.

What are the CPA exam requirements in Missouri?

Exam Structure: Uniform CPA Exam comprising four sections: Auditing and Attestation (AUD),
Financial Accounting and Reporting (FAR), Regulation (REG), One Discipline section of the candidate’s choice (as per the CPA Evolution model).
Eligibility: Completion of 120 semester hours, including the specified accounting and business coursework.
Application: Submit applications through NASBA’s CPA Examination Services (CPAES).
Score Validity: All four exam sections must be passed within a rolling 30-month period starting from the date the first section is passed.
ID Requirement: A valid, government-issued photo ID is required at the testing center.

Candidates must be residents of Missouri or have a regular place of business in the state

What are the CPA experience requirements in Missouri?

Duration: 1 year (minimum of 2,000 hours) of accounting-related work experience.
Nature of Experience: Experience must involve providing services or advice using accounting, attestation, management advisory, financial advisory, tax, or consulting skills.
Supervision: Experience must be verified by a licensed CPA in good standing.
Time Frame: Experience must be completed within the three years immediately preceding the date of application for licensure.
Attest Services: To sign attest or compilation reports, candidates must obtain 4,000 hours of experience in attest functions supervised by a CPA.

What are the CPA ethics requirements in Missouri?

Exam: AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: Minimum score of 90%.
Timing: Must be completed within 1 year prior to licensure application.

CPAs in Missouri must complete 6 hours of ethics CPE every three-year reporting period.

What are the CPA requirements for international candidates in Missouri?

Education Evaluation: Foreign academic credentials must be evaluated for U.S. equivalency by NASBA’s International Evaluation Services (NIES) or another NACES member.
IQEX Participation: Missouri does not participate in the International Qualification Examination (IQEX) program.
Residency: Missouri requires CPA applicants to be residents, employees, or maintain a regular place of business in the state.
Citizenship: U.S. citizenship is not required.
Social Security Number (SSN): A valid U.S. SSN is required for licensure.

What are the CPE requirements for CPAs in Missouri?

Total Hours: 40 hours annually.
Annual Minimum: 40 hours per year.
Subjects: At least 2 hours in board-approved ethics, professional conduct, and public accountancy law and regulations every year.
Renewal Date: CPE must be completed by June 30 each year; license renewal is due by September 30.
Credit Limitations: Up to 20 hours of excess CPE earned in one year may be carried over to the next year. However, carryover hours cannot fulfill the annual ethics requirement.

State Board: Missouri State Board of Accountancy

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Montana CPA requirements

Montana often offers CPAs a quieter, more personal professional track. The state’s accounting community is pretty tight-knit, and CPAs often wear multiple hats, whether working with ranchers, startups, or local governments. While Montana’s licensing requirements are aligned with national standards, the real appeal here is the opportunity to build deep client relationships in a setting where your work is valuable to the businesses, organisations, and individuals where you live. Requirements for how to be a CPA in Montana are as follows:

What are the CPA education requirements in Montana?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from an accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours in upper-level or graduate-level accounting courses, including at least one course in:
– Financial Accounting
– Auditing
– Taxation
– Management Accounting
Business-Related Coursework: 24 semester hours in business-related courses, such as:
– Information Systems
– Finance
– Business Law
– Economics
– Marketing
– Business Ethics
– Organizational Behavior
– Quantitative Applications in Business
– Communication Skills

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours, including the coursework specified above.

What are the CPA exam requirements in Montana?

Exam Structure: Uniform CPA Exam comprising four sections: Auditing and Attestation (AUD)
Financial Accounting and Reporting (FAR), Regulation (REG), One Discipline section of the candidate’s choice (as per the CPA Evolution model)
Eligibility: Completion of 120 semester hours, including the specified accounting and business coursework.
Application: Submit applications through NASBA’s CPA Examination Services (CPAES).
Score Validity: All four exam sections must be passed within a rolling 18-month period starting from the date the first section is passed.
ID Requirement: A valid, government-issued photo ID is required at the testing center.

What are the CPA experience requirements in Montana?

What are the CPA ethics requirements in Montana?

Exam: AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: Minimum score of 90%.
Timing: Must be completed within 1 year prior to licensure application.

CPAs licensed in Montana must complete at least 2 hours of ethics-related CPE annually, totaling 4 hours over each two-year reporting period.

What are the CPA requirements for international candidates in Montana?

What are the CPE requirements for CPAs in Montana?

Total Hours: 120 hours every 3 years.
Annual Minimum: 20 hours per year.
Subjects: At least 2 hours in board-approved ethics, professional conduct, and public accountancy law and regulations every three years.
Renewal Date: CPE must be completed by December 31 of the reporting year; license renewals are due by January 1.
Credit Limitations: Up to 60 hours of excess CPE earned in one year may be carried over to the next year. However, carryover hours cannot fulfill the triennial ethics requirement.

State Board: Montana Board of Public Accountants

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Nebraska CPA requirements

Nebraska offers a solid route to CPA licensure in a state where agriculture, finance, and logistics quietly power the economy. Whether you’re working in Omaha’s growing financial sector or supporting small businesses elsewhere, Nebraska’s CPA requirements and licensing process are clear and well-structured, making it a dependable place to launch a career that values consistency, integrity, and long-term relationships.

What are the CPA education requirements in Nebraska?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from a regionally accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours in accounting beyond introductory courses, covering subjects such as: Financial Accounting, Auditing, Taxation, Cost/Managerial Accounting, Accounting Information Systems, Governmental/Not-for-Profit Accounting.
Business-Related Coursework: 24 semester hours in business-related subjects, including areas such as: Economics, Business Law, Marketing, Management, Finance, Business Ethics, Business Communication, Quantitative Applications in Business.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours, including the coursework specified above.

What are the CPA exam requirements in Nebraska?

Exam Structure: Uniform CPA Exam comprising four sections: Auditing and Attestation (AUD),
Financial Accounting and Reporting (FAR), Regulation (REG), One Discipline section of the candidate’s choice (per the CPA Evolution model)
Eligibility: Completion of 120 semester hours, including the specified accounting and business coursework.
Application: Applications are submitted through NASBA’s CPA Examination Services (CPAES).
Score Validity: All four sections must be passed within a rolling 30-month period from the date the first section is passed.
ID Requirement: A valid, government-issued photo ID is required at the testing center.

Nebraska is a two-tier state. Candidates receive a CPA Certificate upon passing the exam and must then meet experience and ethics requirements to obtain a Permit to Practice.

What are the CPA experience requirements in Nebraska?

Duration and Nature of Experience:
– Public Accounting: 2 years (4,000 hours) under the supervision of a licensed CPA.
– Government (Nebraska Department of Revenue or Auditor of Public Accounts): 2 years (4,000 hours) under CPA supervision.
– Private Industry, Other Government, or Academia: 3 years (6,000 hours) under CPA supervision.
Supervision: Must be verified by a licensed CPA in good standing.
Time Frame: Must be completed within the 10 years immediately prior to application.
Attest Services: Additional requirements apply for those wishing to sign attest or compilation reports; candidates must meet specific attest experience guidelines.

What are the CPA ethics requirements in Nebraska?

Exam: AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course” and the Nebraska Board of Public Accountancy Ethics Exam.
Passing Score: 90% on the AICPA ethics exam.
Timing: Both ethics exams must be completed before applying for the CPA Certificate.

Completion of the Nebraska-specific board ethics exam is mandatory in addition to the AICPA course.

What are the CPA requirements for international candidates in Nebraska?

Education Evaluation: Foreign academic credentials must be evaluated for U.S. equivalency by NASBA’s International Evaluation Services (NIES) or another member of NACES.
IQEX Participation: Nebraska participates in the International Qualification Examination (IQEX) program.
Residency: Applicants must be Nebraska residents, have a regular place of business in Nebraska, or be regularly employed in the state.
Citizenship: U.S. citizenship is not required.
Social Security Number (SSN): A valid U.S. SSN is required for licensure.

What are the CPE requirements for CPAs in Nebraska?

Total Hours: 80 hours every 2 years.
Annual Minimum: No specific annual minimum, but total requirements must be met by the deadline.
Subjects: Must include 4 hours in ethics, covering professional conduct and public accountancy law and regulations.
Renewal Date: CPE must be completed by December 31 of the year prior to renewal; license renewal is due by January 1 of the renewal year.
Credit Limitations: Carryover of excess hours is not permitted.

State Board: Nebraska State Board of Public Accountancy

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Nevada CPA requirements

Nevada’s business climate is as distinctive as its skyline; no state income tax, a thriving hospitality and gaming industry, and growing appeal as a home for startups and corporations alike. For CPAs, that means plenty of opportunities in areas like regulatory compliance, auditing, and corporate finance. The state also requires a separate law course for licensure, which is understandable due to its fairly unique regulatory environment. If you’re looking to build an accounting career in a fast-moving, business-friendly state, here’s what’s required to be a CPA in Nevada:

What are the CPA education requirements in Nevada?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from an accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours in upper-level accounting courses, covering subjects such as: Financial Accounting (Intermediate I, II, III or Advanced), Cost Accounting, Auditing, Federal Income Tax, Accounting Electives.
Business-Related Coursework: 24 semester hours in business-related subjects, including areas such as: Behavior of Organizations, Business Finance, Business Law, Computers, Data Processing, Economics, Ethics in Business, Management, Marketing, Oral Communication, Quantitative Applications in Business, Statistics, Communication, Legal and Social Environment. Plues 3 hours in business law.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours, including the coursework specified above.

What are the CPA exam requirements in Nevada?

Exam Structure: Uniform CPA Exam comprising four sections:
Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG),
One Discipline section of the candidate’s choice (as per the CPA Evolution model)
Eligibility: Completion of 150 semester hours, including the specified accounting and business coursework.
Application: Submit applications through NASBA’s CPA Examination Services (CPAES).
Score Validity: All four exam sections must be passed within a rolling 18-month period starting from the date the first section is passed.
ID Requirement: A valid, government-issued photo ID is required at the testing center.

What are the CPA experience requirements in Nevada?

Duration: 2 years (minimum of 4,000 hours) of accounting-related work experience.
Nature of Experience: Experience must involve providing services or advice using accounting, attestation, management advisory, financial advisory, tax, or consulting skills.
Supervision: Experience must be verified by a licensed CPA in good standing.
Time Frame: Experience must be completed within the ten years immediately preceding the date of application for licensure.
Attest Services: To sign attest or compilation reports, candidates must obtain 1,000 hours of experience in attest functions, including at least 700 hours in auditing, supervised by a CPA.

What are the CPA ethics requirements in Nevada?

Exam: AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: Minimum score of 90%.
Timing: Must be completed within 3 years prior to licensure application.

Once licensed, CPAs in Nevada must complete at least 4 hours of ethics-related CPE every two years.

What are the CPA requirements for international candidates in Nevada?

What are the CPE requirements for CPAs in Nevada?

Total Hours: 80 hours every 2 years.
Annual Minimum: 20 hours per year.
Subjects: At least 4 hours in board-approved ethics, professional conduct, and public accountancy law and regulations every two years.
Renewal Date: CPE must be completed by December 31 of the reporting year; license renewals are due by January 31.
Credit Limitations: Excess CPE hours cannot be carried over to the next reporting period.

State Board: Nevada State Board of Accountancy

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New Hampshire CPA requirements

CPA requirements in New Hampshire offer a streamlined path to CPA licensure without a separate ethics exam. The state’s accounting professionals often support a mix of small businesses, regional banks, and growing tech firms, especially in areas close to the state border and Boston (considered the financial center of the New England area). With no state income tax and a reputation for independence and fiscal responsibility, New Hampshire is a great fit for CPAs who value clarity, autonomy, and a strong regional economy.

What are the CPA education requirements in New Hampshire?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from an accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 30 semester hours in accounting subjects, including financial accounting, management accounting, auditing, and taxation.
Business-Related Coursework: 24 semester hours in business subjects other than accounting.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours, including the coursework specified above.

What are the CPA exam requirements in New Hampshire?

Exam Structure: Uniform CPA Exam comprising four sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), one Discipline section of the candidate’s choice (as per the CPA Evolution model)
Eligibility: Completion of 120 semester hours, including the specified accounting and business coursework.
Application: Submit applications through NASBA’s CPA Examination Services (CPAES).
Score Validity: All four exam sections must be passed within a rolling 18-month period starting from the date the first section is passed.
ID Requirement: A valid, government-issued photo ID is required at the testing center.

What are the CPA experience requirements in New Hampshire?

Duration: 1 year (1,500 hours) of full-time experience or 2,080 hours of part-time experience within the five years preceding the application date.
Nature of Experience: Experience must involve providing services or advice using accounting, attestation, management advisory, financial advisory, tax, or consulting skills.
Supervision: Experience must be verified by a licensed CPA in good standing or an individual with a foreign designation recognized by the New Hampshire Board of Accountancy.
Time Frame: Experience must be completed within the five years immediately preceding the date of application for licensure.
Attest Services: Additional requirements apply for those wishing to sign attest or compilation reports; candidates must meet specific attest experience guidelines.

What are the CPA ethics requirements in New Hampshire?

New Hampshire does not require CPA candidates to complete any ethics exam for licensure.

Licensed CPAs in New Hampshire must complete 4 hours of ethics-related Continuing Professional Education (CPE) every three years.

What are the CPA requirements for international candidates in New Hampshire?

Education Evaluation: Foreign academic credentials must be evaluated for U.S. equivalency by NASBA’s International Evaluation Services (NIES) or another NACES member.
IQEX Participation: New Hampshire participates in the International Qualification Examination (IQEX) program.
Residency: New Hampshire does not require residency for CPA licensure.
Citizenship: New Hampshire does not require U.S. citizenship for CPA licensure.
Social Security Number (SSN): A valid U.S. SSN is required for licensure.

What are the CPE requirements for CPAs in New Hampshire?

Total Hours: 120 hours every 3 years.
Annual Minimum: 20 hours per year.
Subjects: Must include 4 hours in ethics, covering professional conduct and public accountancy law and regulations.
Renewal Date: CPE must be completed by June 30 of the reporting year; license renewals are due by July 1.
Credit Limitations: Excess CPE hours cannot be carried over to the next reporting period.

State Board: New Hampshire Board of Accountancy

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New Jersey CPA requirements

New Jersey is a fast-moving, high-demand state for CPAs, thanks to its dense corporate presence and proximity to both New York City and Philadelphia. That means it offers access to major markets without needing to live in the heart of Manhattan. The CPA requirements in New Jersey are aligned pretty closely with national standards, other than a state specific ethics course that new CPAs need to complete.

What are the CPA education requirements in New Jersey?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from a regionally accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours in accounting subjects, including financial accounting, auditing, taxation, and managerial accounting.
Business-Related Coursework: 24 semester hours in business-related subjects.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework:
If your degree is from an AACSB- or ACBSP-accredited business or accounting program: 24 semester hours in accounting.
If your degree is from a regionally accredited program without business or accounting accreditation: 30 semester hours in accounting.
Business-Related Coursework: 24 semester hours in business subjects, regardless of accreditation.

What are the CPA exam requirements in New Jersey?

Exam Structure: Uniform CPA Exam comprising four sections: Auditing and Attestation (AUD),
Financial Accounting and Reporting (FAR), Regulation (REG), one Discipline section of the candidate’s choice (as per the CPA Evolution model)
Eligibility: Completion of 120 semester hours, including the specified accounting and business coursework.
Application: Submit applications through NASBA’s CPA Examination Services (CPAES).
Score Validity: All four exam sections must be passed within a rolling 30-month period starting from the date the first section is passed.
ID Requirement: A valid, government-issued photo ID is required at the testing center.

What are the CPA experience requirements in New Jersey?

Duration: 1 year (1,750 hours) of full-time experience or 2 years of part-time experience within the five years preceding the application date.
Nature of Experience: Experience must involve providing services or advice using accounting, attestation, management advisory, financial advisory, tax, or consulting skills.
Supervision: Experience must be verified by a licensed CPA in good standing or an individual with a foreign designation recognized by the New Jersey Board of Accountancy.
Time Frame: Experience must be completed within the five years immediately preceding the date of application for licensure.
Attest Services: Additional requirements apply for those wishing to sign attest or compilation reports; candidates must meet specific attest experience guidelines.

What are the CPA ethics requirements in New Jersey?

Licensure Exam Requirement: Candidates must successfully complete the New Jersey Law and Ethics Course, a four-credit course approved by the New Jersey State Board of Accountancy.
Timing: The ethics exam must be completed within 6 months (before or after) of obtaining the CPA license.

Licensed CPAs in New Jersey must complete 4 hours of ethics-related Continuing Professional Education (CPE) every three years.

What are the CPA requirements for international candidates in New Jersey?

Education Evaluation: Foreign academic credentials must be evaluated for U.S. equivalency by NASBA’s International Evaluation Services (NIES) or another NACES member.
IQEX Participation: New Jersey does not participate in the International Qualification Examination (IQEX) program.
Residency: New Jersey does not require residency for CPA licensure.
Citizenship: New Jersey does not require U.S. citizenship for CPA licensure.
Social Security Number (SSN): A valid U.S. SSN is required for licensure.

What are the CPE requirements for CPAs in New Jersey?

Total Hours: 120 hours every 3 years.
Annual Minimum: 20 hours per year.
Subjects: Must include 4 hours in ethics, covering professional conduct and public accountancy law and regulations.
Renewal Date: CPE must be completed by December 31 of the reporting year; license renewals are due by January 31.
Credit Limitations: Excess CPE hours cannot be carried over to the next reporting period.

State Board: New Jersey State Board of Accountancy

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New Mexico CPA requirements

New Mexico offers a distinctive blend of professional opportunity and cultural richness, making it an appealing place to launch or grow a CPA career. New Mexico’s CPA requirements and licensing process are clear, and there’s often a slower pace of life here than coastal markets. That makes New Mexico attractive for those seeking meaningful work as a CPA in a setting that combines tradition, work-life balance, and innovation.

What are the CPA education requirements in New Mexico?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from a regionally accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 30 semester hours in accounting, with no more than 3 hours in business law.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours, including the coursework specified above.

What are the CPA exam requirements in New Mexico?

Exam Structure: Uniform CPA Exam comprising four sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), one Discipline section of the candidate’s choice (as per the CPA Evolution model)
Eligibility: Completion of 120 semester hours, including the specified accounting coursework.
Application: Submit applications through NASBA’s CPA Examination Services (CPAES).
Score Validity: All four exam sections must be passed within a rolling 18-month period starting from the date the first section is passed.
ID Requirement: A valid, government-issued photo ID is required at the testing center.

What are the CPA experience requirements in New Mexico?

Duration: 1 year (2,000 hours) of full-time or equivalent part-time experience.
Nature of Experience: Experience must involve providing services or advice using accounting, attestation, management advisory, financial advisory, tax, or consulting skills.
Supervision: Experience must be verified by a licensed CPA in good standing from any U.S. jurisdiction.
Time Frame: Experience must be completed within the seven years immediately preceding the date of application for licensure.
Attest Services: Additional requirements apply for those wishing to sign attest or compilation reports; candidates must meet specific attest experience guidelines.

What are the CPA ethics requirements in New Mexico?

Licensure Exam Requirement: Candidates must successfully complete the AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course” as part of the licensure process.
Passing Score: A minimum score of 90% is required on the ethics exam.
Timing: The ethics exam must be completed within one year from the date of purchase.

Licensed CPAs in New Mexico must complete 4 hours of ethics-related Continuing Professional Education (CPE) every three years.

What are the CPA requirements for international candidates in New Mexico?

What are the CPE requirements for CPAs in New Mexico?

Total Hours: 120 hours every 3 years.
Annual Minimum: 20 hours per year.
Subjects: Must include 4 hours in ethics, covering professional conduct and public accountancy law and regulations.
Renewal Date: CPE must be completed by the last day of the CPA’s birth month; license renewals are due annually.
Credit Limitations: At least 96 of the 120 hours must be in technical subjects. A minimum of 24 hours must be completed from providers not affiliated with the licensee’s firm or employer.

State Board: New Mexico Public Accountancy Board

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New York CPA requirements

The Empire State is a U.S. and international heavyweight in the accounting world, home to Wall Street, the Big Four, the AICPA headquarters, and a nonstop flow of financial activity. CPA requirements in New York mean meeting high standards, but licensure opens doors to some of the most prestigious and diverse opportunities in the profession. Whether you’re navigating hedge funds in Manhattan or running audits upstate, becoming a CPA in NY offers an unmatched environment for those who thrive under pressure and aim high. Here’s how to go about it:

What are the CPA education requirements in New York?

To Sit for the CPA Exam:

If you did not apply for a license before 2009, or completed your education after 2009 and want to sit the exam before completing 150 hours:
Degree: Bachelor’s degree or higher from an accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: Must include courses in accounting, including financial accounting, auditing, taxation, and managerial accounting.
Business Coursework: Must include courses in business/accounting communications, ethics and professional responsibility, accounting research.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Specific Pathways: Candidates may choose one of the education pathways:

Option 1: A Master’s degree in accounting from a New York-registered program.
Option 2: A bachelors degree and a minimumm of 150 hours from an accredited institution, including 33 hours in accounting and 36 in business.
Option 3: A registered 150 credit program approved by NYSED.

Candidates who completed education outside of a New York-registered program must have their transcripts evaluated by the New York State Education Department (NYSED), not NASBA. CLEP and AP credits may be accepted if listed on the official college transcript.

What are the CPA exam requirements in New York?

Exam Structure: Uniform CPA Exam format: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Taxation and Regulation (REG) and one Discipline from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP).
Eligibility: 120 semester hours, including 33 in accounting and 36 in business.
Application: Submit applications through NASBA’s CPA Examination Services (CPAES).
Score Validity: All four sections must be passed within a 30-month rolling window.
ID Requirement: A valid, government-issued photo ID is required at the testing center.

New York allows candidates to take the exam while still enrolled in coursework if the 120-hour requirement will be completed within the same term.

What are the CPA experience requirements in New York?

Duration: 1 year (minimum of 2,000 hours) of full-time experience or the part-time equivalent.
Nature of Experience: Experience must involve providing services or advice using accounting, attestation, management advisory, financial advisory, tax, or consulting skills.
Supervision: Experience must be verified by a licensed CPA in good standing from any U.S. jurisdiction.
Time Frame: Experience must be completed within the five years immediately preceding the date of application for licensure.
Attest Services: Additional requirements apply for those wishing to sign attest or compilation reports; candidates must meet specific attest experience guidelines.

What are the CPA ethics requirements in New York?

Exam Requirement: New York does not require CPA candidates to complete the AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course” or any other ethics exam for licensure.

Licensed CPAs in New York must complete 4 hours of ethics-related Continuing Professional Education (CPE) every three years.

What are the CPA requirements for international candidates in New York?

Education Evaluation: Foreign academic credentials must be evaluated for U.S. equivalency by the New York State Education Department (NYSED).
IQEX Participation: New York participates in the International Qualification Examination (IQEX) program.
Residency: New York does not require residency for CPA licensure.
Citizenship: New York does not require U.S. citizenship for CPA licensure.
Social Security Number (SSN): An SSN is not required.

What are the CPE requirements for CPAs in New York?

Total Hours: 120 hours every 3 years.
Annual Minimum: 20 hours per year.
Subjects: Must include 4 hours in ethics, covering professional conduct and public accountancy law and regulations.
Renewal Date: CPE must be completed by December 31 of the reporting year; license renewals are due by January 31.
Credit Limitations: Excess CPE hours cannot be carried over to the next reporting period.

State Board: New York State Board for Public Accountancy

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North Carolina CPA requirements

North Carolina has quietly become a magnet for business and finance, with cities like Charlotte and Raleigh drawing banks, tech companies, and startups in equal measure. For CPAs, this means a wealth of opportunities in corporate accounting, consulting, and audit, without the cost of living you’d find in bigger metro markets. The CPA licensing process in NC includes some unique features, like a state-specific ethics course, reflecting its commitment to professionalism and public trust.

What are the CPA education requirements in North Carolina?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from a regionally accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 30 semester hours in accounting, with no more than 6 hours in accounting principles at undergraduate level, or 20 hours at graduate level.
Business Coursework: 24 semester hours, including at least one 3-semester-hour course in at least 8 of the following 10 fields: communications, computer technology, economics, ethics, finance, humanities or social science, international environment, law, management, statistics.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours, including the coursework specified above.

What are the CPA exam requirements in North Carolina?

Exam Structure: Uniform CPA Exam comprising four sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), one Discipline section of the candidate’s choice (as per the CPA Evolution model).
Eligibility: Completion of 120 semester hours, including the specified accounting and business coursework.
Application: Submit applications through NASBA’s CPA Examination Services (CPAES).
Score Validity: All four exam sections must be passed within a rolling 30-month period starting from the date the first section is passed.
ID Requirement: A valid, government-issued photo ID is required at the testing center.

What are the CPA experience requirements in North Carolina?

Duration: One year (52 weeks) of full-time employment (minimum 30 hours per week) or equivalent part-time experience.
Nature of Experience: Experience must involve providing services or advice using accounting, attestation, management advisory, financial advisory, tax, or consulting skills.
Supervision: Experience must be verified by a licensed CPA in good standing from any U.S. jurisdiction.
Time Frame: Experience must be completed prior to applying for certification.
Alternative Experience: Four years of experience in the field of accounting, teaching accounting, or any combination thereof, as determined by the Board.
Attest Services: Additional requirements apply for those wishing to sign attest or compilation reports; candidates must meet specific attest experience guidelines.

What are the CPA ethics requirements in North Carolina?

Licensure Exam Requirement: Candidates must successfully complete NC Accountancy Law: Ethics, Principles, & Professional Responsibilities.

This is an eight-hour course on the North Carolina Accountancy Statutes and Rules, including the Rules of Professional Ethics and Conduct. The course is unique to North Carolina and focuses on the state’s laws, regulations, and ethical standards for CPAs.

Licensed CPAs in North Carolina must complete at least 50 minutes (1 hour) of ethics-related Continuing Professional Education (CPE) annually.

What are the CPA requirements for international candidates in North Carolina?

Education Evaluation: Foreign academic credentials must be evaluated for U.S. equivalency by NASBA’s International Evaluation Services (NIES) or another NACES member.
IQEX Participation: North Carolina does not participate in the International Qualification Examination (IQEX) program.
Residency: North Carolina does not require residency for CPA licensure.
Citizenship: Applicants must be U.S. citizens, declare their intention to become U.S. citizens, or be resident aliens. Licenses may also be granted to applicants if they are a resident alien, or a citizen of a foreign jurisdiction that extends like or similar privileges to be certified.
Social Security Number (SSN): A valid U.S. SSN is required for licensure.

What are the CPE requirements for CPAs in North Carolina?

Total Hours: 2,000 minutes (approximately 40 hours) annually.
Annual Minimum: 20 hours per year.
Subjects: Must include at least 50 minutes (1 hour) in ethics, covering professional conduct and public accountancy law and regulations.
Renewal Date: CPE must be completed by December 31 of each year; license renewals are due by July 1.
Credit Limitations: Excess CPE hours (up to 1,000 minutes) can be carried over to the next reporting period, excluding ethics hours.

State Board: North Carolina State Board of CPA Examiners

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North Dakota CPA requirements

While the accounting community in North Dakota is smaller than in more populous states, that often means broader responsibilities and faster professional growth. If you’re looking to make an impact in a close-knit market where your skills are in real demand, especially in stable industries like energy, agriculture, and public service, the CPA requirements in North Dakota provide a clear and rewarding path to licensure.

What are the CPA education requirements in North Dakota?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from a regionally or nationally accredited institution.
Credit Hours: 150 semester hours.
Accounting Coursework: 24 semester hours in accounting courses, excluding introductory courses such as principles of accounting.
Business Coursework: 24 semester hours in business-related courses; up to 3 semester hours of economics may be included in this requirement.

To Obtain Licensure

In North Dakota candidates must complete 150 semester hours prior to sitting the exam. This is also a requirement for licensure.

Candidates may apply to sit for the CPA Exam within six months of completing the 150 semester hour requirement. This means that if you are within six months of completing your 150 semester hours, you may apply to sit for the exam, provided that you complete the educational requirements within that timeframe.

What are the CPA exam requirements in North Dakota?

Exam Structure: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Taxation and Regulation (REG), and one Discipline section of the candidate’s choice (as per the CPA Evolution model).
Eligibility: Completion of 150 semester hours, including the specified accounting and business coursework.
Application: Submit applications through the North Dakota State Board of Accountancy.
Score Validity: All four exam sections must be passed within a rolling 30-month period starting from the date the first section is passed.
ID Requirement: A valid, government-issued photo ID is required at the testing center.

What are the CPA experience requirements in North Dakota?

Duration: 1 year (2,000 hours) of full-time experience completed within four or fewer calendar years.
Nature of Experience: Experience must involve providing services or advice using accounting, attest, management advisory, financial advisory, tax, or consulting skills.
Supervision: Experience must be verified by a licensed CPA in good standing.
Time Frame: Experience must be completed within the four years immediately preceding the date of application for licensure.
Attest Services: Additional requirements apply for those wishing to sign attest or compilation reports; candidates must meet specific attest experience guidelines.

What are the CPA ethics requirements in North Dakota?

Licensure Exam Requirement: Candidates must successfully complete the AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course” as part of the licensure process.
Passing Score: A minimum score of 90% is required on the ethics exam.
Timing: The ethics exam must be completed within two years prior to applying for licensure.

Licensed CPAs in North Dakota must complete 6 hours of ethics-related Continuing Professional Education (CPE) every three years.

What are the CPA requirements for international candidates in North Dakota?

Education Evaluation: Foreign academic credentials must be evaluated for U.S. equivalency by NASBA’s International Evaluation Services (NIES) or another NACES member.
IQEX Participation: North Dakota participates in the International Qualification Examination (IQEX) program.
Residency: North Dakota does not require residency for CPA licensure.
Citizenship: North Dakota does not require U.S. citizenship for CPA licensure.
Social Security Number (SSN): A valid U.S. SSN is required for licensure, but not to sit the exam.

What are the CPE requirements for CPAs in North Dakota?

Total Hours: 120 hours every 3 years.
Annual Minimum: 20 hours per year.
Subjects: Must include 6 hours in ethics, covering professional conduct and public accountancy law and regulations.
Renewal Date: CPE must be completed by June 30 of the reporting year; license renewals are due by July 31.
Credit Limitations: Excess CPE hours cannot be carried over to the next reporting period.

State Board: North Dakota State Board of Accountancy

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Ohio CPA requirements

With a strong mix of Fortune 500 companies, regional accounting firms, and public sector opportunities spread across cities like Columbus, Cleveland, and Cincinnati, Ohio has a strong demand for CPAs. The licensing process and Ohio CPA requirements are well-structured, with a focus on ethics and real-world experience.

What are the CPA education requirements in Ohio?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from an accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours in accounting, covering financial accounting, auditing, taxation, and cost/managerial accounting.
Business Coursework: 24 semester hours in business-related courses, such as finance, management, economics, marketing, and business law.

Candidates who have not completed 120 semester hours may be eligible to sit for the CPA Exam if they achieve a score of 670 or higher on the GMAT and meet specific coursework requirements.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 30 semester hours in accounting.
Business Coursework: 24 semester hours in business-related courses.

Effective January 1, 2026, Ohio offers an alternative pathway to licensure: candidates with a bachelor’s degree and two years of relevant experience, or a master’s degree and one year of experience, may qualify for licensure without meeting the 150-hour education requirement.

What are the CPA exam requirements in Ohio?

Exam Structure: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Taxation and Regulation (REG), and one Discipline section of the candidate’s choice (as per the CPA Evolution model).
Eligibility: Completion of 120 semester hours, including the specified accounting and business coursework.
Application: Submit applications through the Accountancy Board of Ohio.
Score Validity: All four exam sections must be passed within a rolling 30-month period starting from the date the first section is passed.
ID Requirement: A valid, government-issued photo ID is required at the testing center.

Ohio requires candidates to be at least 18 years old and of good moral character.

What are the CPA experience requirements in Ohio?

Duration: Varies based on education and exam timing:

If you sit for the CPA Exam prior to January 1, 2026:
– 1 year (2,000 hours) of verified accounting experience; or
– 4 years (8,000 hours) if you qualified under the GMAT pathway.
If you sit for the CPA Exam after January 1, 2026:
– 1 year (2,000 hours) of experience if you earned a master’s degree; or
– 2 years (4,000 hours) of experience if you earned a bachelor’s degree.

Nature of Experience: Experience must involve providing services or advice using accounting, attest, management advisory, financial advisory, tax, or consulting skills.
Supervision: Experience must be verified by a licensed CPA in good standing.
Time Frame: Ohio does not impose a specific time limit on how long experience is valid for.
Attest Services: Additional requirements apply for those wishing to sign attest or compilation reports; candidates must meet specific attest experience guidelines.

What are the CPA ethics requirements in Ohio?

Licensure Exam Requirement: Candidates must successfully complete a Board-approved course in professional standards and responsibilities (PSR) that meets the state’s accountancy laws and Board rules.

The PSR course is unique to Ohio and focuses on the state’s laws, regulations, and ethical standards for CPAs and must be completed prior to applying for licensure.

Licensed CPAs in Ohio must complete 3 hours of ethics-related Continuing Professional Education (CPE) every three years.

What are the CPA requirements for international candidates in Ohio?

Education Evaluation: Foreign academic credentials must be evaluated for U.S. equivalency by NASBA’s International Evaluation Services (NIES) or another NACES member.
IQEX Participation: Ohio participates in the International Qualification Examination (IQEX) program.
Residency: Ohio does not require residency for CPA licensure.
Citizenship: Ohio does not require U.S. citizenship for CPA licensure.
Social Security Number (SSN): A valid U.S. SSN is required to sit for the CPA Exam and for licensure.

What are the CPE requirements for CPAs in Ohio?

Total Hours: 120 hours every 3 years.
Annual Minimum: 20 hours per year.
Subjects: Must include 3 hours in ethics, specifically approved by the Executive Director of the Accountancy Board of Ohio.
Renewal Date: CPE must be completed by December 31 of the reporting year; license renewals are due by December 31 triennially.
Credit Limitations: At least 24 hours in Accounting or Auditing if performing financial reporting engagements or using the CPA designation in such capacities; 24 hours in Tax if performing tax engagements or using the CPA designation in such capacities.

State Board: Accountancy Board of Ohio

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Oklahoma CPA requirements

Oklahoma’s CPA requirements blend traditional structure with a touch of flexibility. The state allows candidates to sit for the CPA exam with just 120 semester hours, though as you’d expect, 150 hours are required for full licensure. With a diverse economy driven by energy, agriculture, and finance, CPAs in Oklahoma often find themselves working across both rural and urban business sectors. It could be a great place to launch your career if you’re seeking broad experience early on.

What are the CPA education requirements in Oklahoma?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from a regionally accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours in accounting above the introductory level, including coursework in financial accounting, auditing, taxation, and managerial accounting.
Business Coursework: 9 semester hours in business-related subjects such as business law, economics, finance, and management.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: Minimum of 30 hours, including a course in auditing or assurance
Education must be completed at an accredited institution recognized by the Oklahoma Accountancy Board (OAB).

What are the CPA exam requirements in Oklahoma?

Exam Structure: Uniform CPA Exam format: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Taxation and Regulation (REG) and one Discipline from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP).
Eligibility: 120 semester hours including 30 in upper-division accounting subjects.
Application: Candidates apply through the Oklahoma Accountancy Board.
Score Validity: All four parts of the CPA exam must be passed within an 18-month rolling window.
ID Requirement: Government-issued photo identification is required at the testing center.

What are the CPA experience requirements in Oklahoma?

Duration: 12 months (1,800 hours) of full-time work experience.
Nature of Experience: May be obtained in public accounting, government, industry, or academia and must involve services or advice using accounting, attest, management advisory, financial advisory, tax, or consulting skills.
Supervision: Experience must be verified by a licensed CPA in good standing.

Experience may be completed before or after the CPA exam.

What are the CPA ethics requirements in Oklahoma?

Exam: Candidates must take the AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed within one year before or after passing the final CPA exam section and prior to submitting the licensure application.

Oklahoma CPAs must also complete 4 hours of ethics CPE every three years as part of license renewal.

What are the CPA requirements for international candidates in Oklahoma?

Education Evaluation: Foreign academic credentials must be evaluated by a credential evaluation service approved by the Oklahoma Accountancy Board.
IQEX Participation: Oklahoma does not participate in the International Qualification Examination (IQEX).
Residency: Oklahoma requires CPA applicants to be residents of the state immediately prior to filing their application.
Citizenship: U.S. citizenship is not required for CPA licensure in Oklahoma. However, applicants must provide proof of lawful presence in the United States by submitting a notarized affidavit as part of the application process.
Social Security Number: An SSN is not required to sit for the CPA exam but is required to obtain CPA licensure in Oklahoma.

What are the CPE requirements for CPAs in Oklahoma?

Total Hours: 120 hours every three years (with a minimum of 40 hours annually).
Ethics: 4 hours of ethics CPE must be completed every three years.
Carryover: Up to 20 hours may be carried over into the following year.
Subject Areas: Courses must enhance professional competence in accounting, auditing, taxation, consulting, ethics, and other areas relevant to the CPA’s practice.

State Board: Oklahoma Accountancy Board

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Oregon CPA requirements

Known for its progressive policies and quality-of-life appeal in cities like Portland and Eugene, Oregon attracts CPAs interested in sustainability-driven business, nonprofit finance, and emerging tech. It’s an ideal setting for professionals seeking a career with both purpose and versatility. Oregon CPA requirements adhere to the standard 150-hour education rule and additional ethics exam for licensure.

What are the CPA education requirements in Oregon?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from an accredited college or university.
Credit Hours: 120 semester hours are required to sit for the CPA exam in Oregon.
Accounting Coursework: 24 semester hours in accounting courses, including financial accounting, auditing, taxation, and managerial accounting.
Business Coursework: 24 semester hours in business-related courses, which may include business law, economics, marketing, management, finance, and statistics.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: At least 24 semester hours in upper-division accounting courses.
Business Coursework: At least 24 semester hours in upper-division business-related courses.

What are the CPA exam requirements in Oregon?

Exam Structure: Uniform CPA Exam format: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Taxation and Regulation (REG) and one Discipline from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP).
Eligibility: 150 semester hours including 24 in accounting and 24 in business-related subjects.
Application: Applications are processed through the Oregon Board of Accountancy and NASBA.
Score Validity: All four exam sections must be passed within an 18-month rolling window.
ID Requirement: Government-issued photo ID is required for admission at the testing center.

What are the CPA experience requirements in Oregon?

Duration: 12 months (2,000 hours) of full-time qualifying experience.
Nature of Experience: Experience must involve providing services or advice using accounting, attestation, management advisory, financial advisory, tax, or consulting skills.
Supervision: Experience must be verified by a licensed CPA who has held an active license for at least five years prior to verification.
Time Frame: Experience must be completed within eight years prior to applying for CPA licensure.
Attest Services: Additional requirements apply for candidates wishing to sign attest or compilation reports; these individuals must demonstrate specific experience performing attest functions under appropriate supervision and in accordance with applicable professional standards.

What are the CPA ethics requirements in Oregon?

Exam: Candidates must take the AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed within 2 years prior to applying for CPA licensure.

Oregon CPAs must complete 4 hours of ethics CPE every 2-year renewal period.

The Board may require newly licensed CPAs to complete a Board-approved professional conduct course if there are any delays or inconsistencies in meeting ethics exam timing or documentation requirements.

What are the CPA requirements for international candidates in Oregon?

Education Evaluation: Foreign education must be evaluated by NASBA’s International Evaluation Services (NIES) to determine equivalency with U.S. standards.
IQEX Participation: Oregon recognizes IQEX for certain international credential holders.
Residency: Oregon does not require residency for CPA licensure.
Citizenship: Oregon does not require U.S. citizenship for CPA licensure
Social Security Number: An SSN is not required to sit for the CPA exam, but is required for licensure.

International candidates who cannot obtain an SSN may contact the Oregon Board directly to discuss acceptable alternatives, but licensure will not be granted until an SSN is provided.

What are the CPE requirements for CPAs in Oregon?

Total Hours: 80 hours every two years.
Ethics: 4 hours of ethics CPE must be completed every renewal cycle.
Subject Areas: Minimum of 24 hours in accounting and auditing if engaged in attest or financial statement preparation services.
Carryover: A maximum of 20 hours can be carried over to the next two-year cycle.

The Board performs random CPE audits after each renewal cycle. CPAs must retain documentation of CPE activities for at least 5 years.

State Board: Oregon Board of Accountancy

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Pennsylvania CPA requirements

Pennsylvania combines deep historical financial roots with a modern, diversified economy, which makes it a solid launchpad for any CPA career. From the financial hubs of Philadelphia and Pittsburgh to the many mid-sized cities and rural communities in between, CPAs here serve clients across healthcare, manufacturing, education, and beyond. The CPA requirements in Pennsylvania are pretty straightforward, with a strong emphasis on professionalism, ethics, and foundational accounting knowledge.

What are the CPA education requirements in Pennsylvania?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from an accredited college or university.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours in accounting, covering subjects such as financial accounting, auditing, economics, taxation, or finance.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Additional Coursework: Must include the original 24 semester hours in accounting and an additional 12 semester hours in accounting and autiting or tax subjects.

What are the CPA exam requirements in Pennsylvania?

Exam Structure: Uniform CPA Exam format: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Taxation and Regulation (REG) and one Discipline from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP).
Eligibility: 120 semester hours with at least 24 hours in accounting and 24 in business subjects.
Application: Exam applications are processed through NASBA.
Score Validity: All exam sections must be passed within an 18-month rolling window.
ID Requirement: Government-issued photo ID required at the testing center.

You may sit for the CPA exam up to 90 days before completing the required 120 semester hours, but official transcripts must be submitted before scores are released.

What are the CPA experience requirements in Pennsylvania?

Duration: One year (minimum 1,600 hours) of qualifying experience.
Nature of Experience: Must involve providing services or advice in accounting, attest, tax, consulting, or related fields.
Supervision: Must be supervised and verified by a licensed CPA in good standing.
Time Frame: Experience must be completed within 5 years prior to the application date.
Attest Services: To sign or supervise attest engagements (audits, reviews, compilations), the experience must include at least 400 hours of attest-related work under the supervision of a CPA with unrestricted attest authority.

Part-time work may be accepted if it meets the total hour requirement and includes relevant functions. Documentation must clearly outline duties and total hours.

What are the CPA ethics requirements in Pennsylvania?

Exam: Pennsylvania does not require seperate ethics exam for licensure.

Pennsylvania CPAs must complete 4 hours of ethics CPE during each 2-year license renewal period.

What are the CPA requirements for international candidates in Pennsylvania?

Education Evaluation: Foreign transcripts must be evaluated by NASBA’s International Evaluation Services (NIES) to determine U.S. equivalency.
IQEX Participation: Pennsylvania participates in the IQEX program for certain international credential holders.
Residency: Pennsylvania does not require residency for CPA licensure.
Citizenship: Pennsylvania does not require U.S. citizenship for CPA licensure.
Social Security Number: An SSN is not required to sit for the CPA exam, but is required for licensure.

What are the CPE requirements for CPAs in Pennsylvania?

Total Hours: 80 hours every 2 years.
Ethics: 4 hours in ethics CPE must be completed during each 2-year reporting cycle.
Subject Areas: At least 16 hours must be in accounting and auditing if the licensee performs attest services.
Carryover: No carryover of excess CPE hours is permitted.
Reporting Cycle: Based on a biennial cycle that ends December 31 of odd-numbered years.

CPAs who perform audits or reviews must complete 8 hours in audit-related CPE each cycle. The state enforces strict CPE reporting and may audit CPE records at random.

State Board: Pennsylvania State Board of Accountancy

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Puerto Rico CPA requirements

The accounting landscape in PR often blends public and private sector work, with a strong demand for bilingual professionals familiar with both U.S. GAAP and local tax law. It’s a rewarding path for CPAs looking to work at a unique economic and cultural crossroads. CPA requirements in Puerto Rico are aligned with U.S. standards, offering a straightforward licensure process.

What are the CPA education requirements in Puerto Rico?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from an accredited institution.
Credit Hours: 120 semester hours are required to sit for the CPA exam.
Accounting Coursework: 24 semester hours in accounting subjects, with a minimum grade C in all accounting courses.
Business Coursework: 24 semester hours in general business subjects, with an average grade C.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 32 hours in accounting subjects.
Business Coursework: 32 hours in business subjects.

What are the CPA exam requirements in Puerto Rico?

What are the CPA experience requirements in Puerto Rico?

Duration: One year (minimum 1,820 hours) of full-time or equivalent part-time experience.
Nature of Experience: Must involve the use of accounting, attest, tax, financial advisory, or consulting skills.
Supervision: Experience must be verified by a licensed CPA in good standing.
Time Frame: Experience must be completed within 6 years prior to applying for licensure.
Attest Services: To perform or supervise attest engagements, experience must include relevant attest functions under an appropriately authorized CPA.

What are the CPA ethics requirements in Puerto Rico?

Exam: Puerto Rico does not require candidates to pass a separate ethics exam.

For licensed CPAs in Puerto Rico, 4 hours of ethics CPE required during every 3-year reporting cycle.

What are the CPA requirements for international candidates in Puerto Rico?

Education Evaluation: Foreign transcripts must be evaluated by NASBA’s International Evaluation Services (NIES).
IQEX Participation: Puerto Rico does not currently participate in the IQEX program.
Residency: To qualify for CPA licensure in Puerto Rico, you must reside in Puerto Rico or have a business/employment presence there.
Citizenship: U.S. citizenship is required.
Social Security Number: An SSN is not required to sit for the CPA exam, but is required for licensure.

International candidates should be aware that all communications and board processes are conducted in Spanish and English. Documents may need to be translated and certified.

What are the CPE requirements for CPAs in Puerto Rico?

Total Hours: 120 hours every 3 years.
Ethics: 4 hours of ethics CPE must be completed every 3 years.
Subject Areas: Courses must relate to accounting, auditing, taxation, professional ethics, and business consulting.
Carryover: No carryover of excess CPE hours is permitted.
Reporting Cycle: 3-year rolling cycle with annual renewal filings.

State Board: Puerto Rico Board of Accountancy

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Rhode Island CPA requirements

Rhode Island may be the smallest U.S. state, but its CPA requirements are full-sized. With many professionals serving both public and private clients in close-knit local markets, CPAs here often become trusted advisors to businesses, nonprofits, and government alike. CPA requirements in Rhode Island include 150 hours of education before sitting the exam, making it one of the stricter states in that regard. There’s also an emphasis on ethics, which makes becoming a CPA in Rhode Island a good fit for those who value integrity and long-term relationships in their accounting careers.

What are the CPA education requirements in Rhode Island?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from an accredited institution.
Credit Hours: 150 semester hours.
Rhode Island requires 150 semester hours to sit for the exam and receive certification. This is considered complete by fulfilling one of the following:
1. An accredited graduate degree with a concentration in accounting.
2. An accredited graduate degree with a concentration in business including 24 undergraduate hours or 15 graduate hours in accounting.
3. An accredited undergraduate degree and a minimum of 24 hours in accounting and 24 hours in business.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Must include the same semester hours in accounting business courses as required to sit for the exam.

What are the CPA exam requirements in Rhode Island?

What are the CPA experience requirements in Rhode Island?

Duration: One year (minimum 1,820 hours) of full-time employment or equivalent part-time experience.
Nature of Experience: Must involve services or advice using skills in accounting, attest, management advisory, financial advisory, tax, or consulting.
Supervision: Must be under the supervision of a CPA licensed in a U.S. jurisdiction.
Time Frame: Experience must be completed within the ten years preceding the application for licensure.
Attest Services: If you intend to sign or supervise attest reports, your experience must include significant work in attest functions and meet any additional requirements outlined by the Board.

What are the CPA ethics requirements in Rhode Island?

Exam: Candidates must complete the AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed within two years prior to applying for licensure.

Rhode Island CPAs must complete 6 hours of ethics CPE during each 3-year license renewal period.

What are the CPA requirements for international candidates in Rhode Island?

Education Evaluation: International education must be evaluated by a member of the National Association of Credential Evaluation Services (NACES), such as NASBA International Evaluation Services (NIES).
IQEX Participation: Rhode Island accepts IQEX for qualified international credential holders.
Residency: Rhode Island requires CPA applicants to be residents of the state, be regularly employed in Rhode Island, or have a place of business in the state.
Citizenship: U.S. citizenship is not required for CPA licensure in Rhode Island.
Social Security Number: An SSN is not required to sit for the CPA exam, but is required for licensure.

What are the CPE requirements for CPAs in Rhode Island?

Total Hours: 120 hours every three years (minimum of 20 hours per year).
Ethics: 6 hours of ethics CPE required every three years.
Subject Areas: Courses must be in recognized fields of study including accounting, auditing, taxation, advisory, and ethics.
Carryover: Up to 60 hours may be carried over from the prior three-year period.
Reporting Cycle: Triennial, based on license issuance date.

Licensees providing attest or compilation services must meet additional CPE requirements in accounting and auditing. Documentation of CPE must be retained for five years in case of audit.

State Board: Rhode Island Board of Accountancy

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South Carolina CPA requirements

South Carolina offers a compelling blend of southern hospitality and professional growth, especially for CPAs working in its expanding finance, manufacturing, and real estate sectors. With Charleston’s entrepreneurial energy and Columbia’s government presence, the state presents a broad range of opportunities for new and seasoned accountants alike. South Carolina’s CPA requirements also stand out for the ethics requirements, which include a state-specific rules course.

What are the CPA education requirements in South Carolina?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from an accredited college or university.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours in accounting courses, including financial accounting, auditing, taxation, and managerial accounting.
Business Coursework: 24 semester hours in business courses, which may include economics, finance, business law, and marketing.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Includes the same minimums in accounting and business coursework as required to sit for the exam.

What are the CPA exam requirements in South Carolina?

What are the CPA experience requirements in South Carolina?

Duration: One year (at least 2,000 hours) of accounting experience.
Nature of Experience: Must involve providing services using accounting, attest, management advisory, financial advisory, tax, or consulting skills.
Supervision: Must be verified by a licensed CPA in any U.S. jurisdiction who was actively licensed during the supervision period.
Time Frame: Experience must be completed prior to applying for licensure.
Attest Services: If you wish to supervise or sign attest engagements, your experience must include substantial time performing attest functions under proper supervision.

What are the CPA ethics requirements in South Carolina?

Exam: Candidates must pass the AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed within the two years prior to applying for licensure.

South Carolina CPAs must complete 6 hours of ethics CPE every three-year renewal period, including at least 2 hours in South Carolina Rules and Regulations.

What are the CPA requirements for international candidates in South Carolina?

Education Evaluation: International education must be evaluated by NASBA’s International Evaluation Services (NIES) or another Board-approved evaluation agency.
IQEX Participation: South Carolina accepts IQEX for international credential holders who qualify.
Residency: South Carolina does not require state residency to sit for the CPA exam or obtain licensure, but does require an SSN or Lawful Permanent Resident Number.
Citizenship: U.S. citizenship is not required to sit for the CPA exam or for licensure.
Social Security Number: An SSN is required to sit for the CPA exam, and is required to obtain CPA licensure.

What are the CPE requirements for CPAs in South Carolina?

Total Hours: 40 hours annually, with a rolling total of 120 hours over a three-year reporting cycle.
Ethics: 6 hours of ethics CPE every three years, including 2 hours in South Carolina-specific ethics.
Subject Areas: Must include technical subjects such as accounting, auditing, taxation, and business law.
Carryover: A maximum of 20 hours may be carried over to the next year.
Reporting Cycle: Annual renewal with CPE tracked over a three-year rolling cycle.

State Board: South Carolina Board of Accountancy

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South Dakota CPA requirements

South Dakota is a hidden gem for CPAs seeking a stable, low-regulation environment with real impact. Known for its business-friendly tax structure and strong banking sector, the state offers opportunities that punch above its population size, especially in finance, insurance, and agriculture. The CPA requirements in South Dakota include 150 hours to sit for the exam, but it’s a good choice for those who want a straightforward licensure process and a chance to grow quickly in a respected professional community.

What are the CPA education requirements in South Dakota?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from an accredited institution.
Credit Hours: 150 semester hours.
Accounting Coursework: 24 semester hours in accounting subjects including intermediate or advanced accounting, auditing, taxation, and cost accounting.
Business Coursework: 24 hours in business courses other than accounting.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 24 semester hours in accounting remain applicable.
Business Coursework: 24 semester hours in business-related subjects such as business law, economics, management, finance, and marketing.

What are the CPA exam requirements in South Dakota?

What are the CPA experience requirements in South Dakota?

Duration: One year (at least 2,000 hours) of accounting experience.
Nature of Experience: Must involve services or advice in accounting, attest, management advisory, financial advisory, tax, or consulting.
Supervision: Experience must be verified by a CPA who holds a valid license in any U.S. jurisdiction.
Time Frame: Experience must be completed within 5 years prior to the application for licensure.
Attest Services: If you wish to perform or supervise attest services, your experience must include relevant attest work under proper CPA supervision.

What are the CPA ethics requirements in South Dakota?

Exam: Candidates must pass the AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed within the two years prior to applying for licensure.

South Dakota CPAs must complete 4 hours of ethics CPE every three years.

What are the CPA requirements for international candidates in South Dakota?

Education Evaluation: International transcripts must be evaluated by NASBA’s International Evaluation Services (NIES) or another Board-approved credential evaluator.
IQEX Participation: South Dakota accepts IQEX for international credential holders who qualify.
Residency: State residency is not required to sit for the exam or to obtain CPA licensure in South Dakota.
Citizenship: U.S. citizenship is not required for exam eligibility or licensure.
Social Security Number: An SSN is not required.

What are the CPE requirements for CPAs in South Dakota?

Total Hours: 120 hours every three years.
Ethics: 4 hours of ethics CPE are required every three-year reporting cycle.
Subject Areas: Must relate to professional competency, including accounting, auditing, taxation, consulting, and ethics.
Carryover: CPE hours may not be carried forward to future reporting periods.
Reporting Cycle: Based on a rolling three-year period with annual renewal.

The Board may audit licensees at any time for CPE compliance. Documentation should be retained for at least 4 years.

State Board: South Dakota Board of Accountancy

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Tennessee CPA requirements

Tennessee strikes a rare balance: a fast-growing economy paired with a relaxed, business-friendly atmosphere. Whether you’re crunching numbers for a music label in Nashville, a healthcare giant in Memphis, or a logistics firm in Chattanooga, CPAs here are in high demand. The CPA requirements in Tennessee also emphasize ongoing ethics education, reinforcing a strong foundation of trust in a region known for relationship-driven business.

What are the CPA education requirements in Tennessee?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from a regionally accredited college or university.
Credit Hours: 120 semester hours.
Accounting Coursework: 18 semester hours in accounting, including financial accounting, auditing, taxation, and managerial accounting.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 30 semester hours in accounting, including financial accounting, auditing, taxation, and managerial accounting.
Business Coursework: 24 semester hours in general business subjects, including business law, finance, economics, and management.

Tennessee allows certain graduate-level coursework to count toward both undergraduate and graduate requirements.

What are the CPA exam requirements in Tennessee?

What are the CPA experience requirements in Tennessee?

Duration: One year (minimum 2,000 hours) of full-time or part-time equivalent experience.
Nature of Experience: Must involve services or advice using accounting, attest, management advisory, financial advisory, tax, or consulting skills.
Supervision: Must be verified by a licensed CPA who was in good standing at the time of supervision.
Time Frame: Must be completed within 10 years prior to applying for licensure.
Attest Services: If you intend to supervise or sign reports on attest engagements, your experience must include substantial exposure to attest procedures under a CPA authorized to perform such services.

What are the CPA ethics requirements in Tennessee?

Exam: Candidates must pass the AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course”
Passing Score: 90% or higher.
Timing: Must be completed within two years prior to applying for licensure.

Alternatively candidates may take the Professional Ethics Exam available from the Tennessee State Board of Accountancy.

Tennessee CPAs must complete 2 hours of ethics CPE annually. The 2-hour annual ethics CPE may include general or Tennessee-specific ethics topics, but must be offered by a NASBA or state board-approved provider.

What are the CPA requirements for international candidates in Tennessee?

Education Evaluation: Foreign transcripts must be evaluated by NASBA’s International Evaluation Services (NIES).
IQEX Participation: Tennessee accepts the IQEX exam for eligible international credential holders.
Residency: State residency is not required to sit for the CPA exam or obtain licensure.
Citizenship: U.S. citizenship is not required.
Social Security Number: An SSN is not required to sit for the CPA exam, but is required for licensure.

What are the CPE requirements for CPAs in Tennessee?

Total Hours: 80 hours every 2 years (minimum 20 hours per year).
Ethics: 2 hours of ethics CPE required each year (total of 4 in the 2-year cycle).
Subject Areas: CPAs who perform attest services must complete at least 20 hours in accounting and auditing over the two-year period.
Carryover: A maximum of 24 hours may be carried over to the next reporting cycle.
Reporting Cycle: Biennial renewal on odd-numbered years for most licensees.

CPAs are required to use NASBA-approved CPE sponsors unless otherwise granted by the Board.

State Board: Tennessee State Board of Accountancy

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Texas CPA requirements

Everything’s bigger in Texas, including the expectations for CPAs. But the Lone Star State rewards CPAs with some great career opportunities. From energy and real estate in Houston to tech in Austin and finance in Dallas, becoming a CPA in Texas offers accountants the chance to operate on a massive scale in some of the country’s most dynamic industries.

What are the CPA education requirements in Texas?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from a Texas State Board-recognized institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 21 semester hours in upper-level accounting courses.
Business Coursework: 24 semester hours in upper-level business subjects, including 2 hours in accounting or business communications.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours, already required to sit for the exam.
Accounting Coursework: 27 semester hours in upper-level accounting courses.

Texas requires that all accounting and business courses be completed with a grade of “C” or better. Developmental or remedial coursework does not count.

What are the CPA exam requirements in Texas?

Exam Structure: Uniform CPA Exam format: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Taxation and Regulation (REG) and one Discipline from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP).
Eligibility: 150 semester hours with a bachelor’s degree, including 30 in upper-level accounting and 24 in upper-level business courses.
Application: Apply through the Texas State Board of Public Accountancy (TSBPA), not through NASBA.
Score Validity: All four exam sections must be passed within an 18-month rolling window.
ID Requirement: Government-issued photo ID required at the testing center.

Texas is one of the few states that does not allow candidates to take the CPA exam with only 120 hours completed. All 150 hours must be verified prior to exam eligibility.

What are the CPA experience requirements in Texas?

Duration: One year (minimum 2,000 hours) of full-time or equivalent part-time experience.
Nature of Experience: Must involve services or advice using accounting, attest, financial advisory, tax, or consulting skills that contribute to the professional competence of the CPA.
Supervision: Must be verified by a CPA who was actively licensed during the period of supervision.
Time Frame: Experience must be earned within five years of submitting the application for licensure.
Attest Services: If you intend to perform or supervise attest engagements, your experience must include work in those areas under the supervision of a CPA with unrestricted attest authority.

What are the CPA ethics requirements in Texas?

Exam: Candidates must complete the TSBPA’s “Texas Rules of Professional Conduct” ethics exam.
Passing Score: 85% or higher.
Timing: Must be completed after passing the CPA exam and before applying for licensure.
Ethics CPE: 4 hours of board-approved ethics CPE are required every 2-year license renewal period.

The state-specific ethics exam is administered by the Board (not AICPA).

What are the CPA requirements for international candidates in Texas?

Education Evaluation: Foreign education must be evaluated by a TSBPA-approved evaluation service (not NASBA).
IQEX Participation: Texas accepts IQEX for qualifying international credential holders.
Residency: Texas does not require state residency to sit for the exam or obtain licensure.
Citizenship: U.S. citizenship is not required.
Social Security Number: An SSN is not required to sit for the CPA exam, but is required to apply for licensure.

International candidates must ensure their foreign degrees are equivalent to a U.S. bachelor’s degree with the required accounting and business hours. Bridge programs may be used to meet deficiencies if approved by the Board.

What are the CPE requirements for CPAs in Texas?

Total Hours: 120 hours every 3 years (minimum 20 hours per year).
Ethics: 4 hours of board-approved ethics CPE must be completed every 2 years.
Subject Areas: Courses must be in technical fields such as accounting, auditing, taxation, ethics, and management advisory services.
Carryover: No CPE carryover is allowed from one three-year period to the next.
Reporting Cycle: Annual reporting required, with rolling 3-year compliance window.

CPE must be from Board-approved sponsors, and CPAs must complete a minimum of 50% of hours in classroom, group-study, or live webinars unless otherwise exempted.

State Board: Texas State Board of Public Accountancy

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U.S. Virgin Islands CPA requirements

CPA requirements in the U.S. Virgin Islands provide a pretty straightforward path to CPA licensure, although 150 hours of education are required to sit the exam. With an economy centered around tourism, government, and offshore financial services, CPAs here often handle work that blends public accountability with international compliance. If you’re looking for an opportunity to work as a CPA at U.S. standards, but with a Caribbean twist, the USVI delivers both structure and scenery.

What are the CPA education requirements in U.S. Virgin Islands?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from a regionally accredited institution.
Credit Hours: 150 semester hours.
Accounting Coursework: 24 semester hours in accounting, including auditing and attestation, financial accounting and reporting, cost and management accounting, and taxation.
Business Coursework: 24 semester hours in business-related subjects.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Must include the same 24 hours in accounting and 24 in business as required to sit for the exam.

What are the CPA exam requirements in U.S. Virgin Islands?

Exam Structure: Uniform CPA Exam format: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Taxation and Regulation (REG) and one Discipline from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP).
Eligibility: 150 semester hours including 24 in accounting and 24 in business-related subjects.
Application: Apply through NASBA.
Score Validity: All four exam sections must be passed within an 18-month rolling window.
ID Requirement: Valid government-issued photo ID is required at the testing center.

In addition to the Uniform CPA Exam, candidates are required to pass a Local Regulatory Exam.

What are the CPA experience requirements in U.S. Virgin Islands?

Duration: One year (minimum 2,000 hours) of full-time or equivalent part-time experience.
Nature of Experience: Must involve services or advice using accounting, attest, tax, financial advisory, or consulting skills.
Supervision: Must be verified by a licensed CPA in good standing from any U.S. jurisdiction.
Time Frame: Must be completed within 10 years before applying for licensure.
Attest Services: If you intend to perform or supervise attest engagements, your experience must include direct attest-related work under a CPA authorized to provide such services.

What are the CPA ethics requirements in U.S. Virgin Islands?

Exam: No separate ethics exam is required for licensing, however candidates are required to pass a Local Regulatory Examination.

4 hours of ethics CPE required every 2-year license renewal cycle.

What are the CPA requirements for international candidates in U.S. Virgin Islands?

Education Evaluation: Foreign academic credentials must be evaluated by NASBA’s International Evaluation Services (NIES).
IQEX Participation: The U.S. Virgin Islands accepts IQEX for eligible credential holders.
Residency: Applicants must be residents of the U.S. Virgin Islands for at least 30 days immediately prior to submitting their application.
Citizenship: Applicants must be U.S. citizens or have declared their intention to become U.S. citizens.
Social Security Number: An SSN is not required to sit for the CPA exam, but is required to obtain licensure.

What are the CPE requirements for CPAs in U.S. Virgin Islands?

Total Hours: 80 hours every 2 years.
Ethics: 4 hours of ethics CPE must be completed every 2 years.
Subject Areas: Must include technical content in accounting, auditing, taxation, business law, and ethics.
Carryover: No carryover of CPE hours is permitted.
Reporting Cycle: Biennial, based on the CPA’s license renewal date.

State Board: Virgin Islands Board of Public Accountancy

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Utah CPA requirements

Utah offers a structured and transparent path to CPA licensure, with requirements that closely follow national norms. The state boasts one of the fastest-growing economies in the country, particularly in sectors like tech, finance, and healthcare. Salt Lake City and its surrounding areas have become hubs for both public accounting firms and corporate finance operations, making Utah a potentially good strategic choice for aspiring CPAs.

What are the CPA education requirements in Utah?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from a regionally accredited college or university.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours in upper dividion and graduate level accounting subjects including financial accounting, auditing, taxation, managerial accounting, and accounting systems or data analytics.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Either an accredited graduate degree in accounting or taxation, an accredited MBA, or a bachelors degree plus 30 additional credits in accounting related courses.

What are the CPA exam requirements in Utah?

What are the CPA experience requirements in Utah?

Duration: One year (minimum 2,000 hours) of full-time or equivalent part-time experience.
Nature of Experience: Must include accounting, attest, tax, financial advisory, or consulting services that contribute to professional competence.
Supervision: Must be verified by a CPA licensed in a U.S. jurisdiction at the time of supervision.
Time Frame: Must be completed within 5 years prior to application.
Attest Services: Candidates wishing to sign or supervise attest engagements must gain appropriate experience in attest functions under supervision of an attest-authorized CPA.

What are the CPA ethics requirements in Utah?

xam: Candidates must pass the AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed within two years before applying for licensure.

For licensed CPAs, 4 hours of ethics CPE are required every two years.

What are the CPA requirements for international candidates in Utah?

Education Evaluation: Foreign transcripts must be evaluated by NASBA’s International Evaluation Services (NIES).
IQEX Participation: Utah accepts IQEX for eligible international credential holders.
Residency: Utah residency is not required to sit for the exam or to be licensed.
Citizenship: U.S. citizenship is not required.
Social Security Number: An SSN is not required to sit for the CPA exam, but is required to obtain licensure.

What are the CPE requirements for CPAs in Utah?

Total Hours: 80 hours every 2 years.
Ethics: 4 hours in ethics CPE every two years.
Subject Areas: At least 50% of total CPE must be in technical subjects such as accounting, auditing, and taxation.
Carryover: Up to 40 hours may be carried over to the next reporting period.
Reporting Cycle: Biennial, aligned with license renewal.

Licensees performing attest services must complete additional CPE in accounting and auditing.

State Board: Utah Board of Accountancy

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Vermont CPA requirements

Vermont may be small in size, but it offers a refreshingly focused and community-driven environment for CPAs. With a strong presence of small businesses, nonprofits, and environmentally conscious enterprises, accountants here often work closely with clients in meaningful, hands-on ways. The CPA requirements in Vermont are clear and structured; ideal for those who value substance over flash and want to build a trusted role in their local economy.

What are the CPA education requirements in Vermont?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from a regionally accredited institution.
Credit Hours: 120 semester hours.
Accounting Coursework: 30 semester hours in accounting, including 6 hours in financial or management accounting, 3 in auditing, 3 in taxation, and 3 in business law.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 42 semester hours in accounting, auditing, and related subjects.

What are the CPA exam requirements in Vermont?

What are the CPA experience requirements in Vermont?

Duration: One year (minimum 1,820 hours) of full-time or equivalent part-time experience.
Nature of Experience: Must include use of accounting, attest, tax, financial advisory, consulting, or related skills.
Supervision: Experience must be verified by a CPA licensed in any U.S. jurisdiction.
Time Frame: Must be completed within 4 years prior to applying for licensure.
Attest Services: To perform or supervise attest services, your experience must specifically include attest work under proper CPA supervision.

What are the CPA ethics requirements in Vermont?

Exam: Candidates must pass the AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed within two years prior to applying for licensure.

Vermont CPAs must complete 4 hours of ethics CPE every two years.

What are the CPA requirements for international candidates in Vermont?

Education Evaluation: Foreign transcripts must be evaluated by NASBA’s International Evaluation Services (NIES).
IQEX Participation: Vermont participates in the IQEX program for eligible credential holders.
Residency: Vermont state residency is not required to sit for the CPA exam or obtain licensure.
Citizenship: U.S. citizenship is not required.
Social Security Number: An SSN is not required to sit for the CPA exam, but is required to obtain licensure.

What are the CPE requirements for CPAs in Vermont?

Total Hours: 80 hours every two years.
Ethics: 4 hours of ethics CPE must be completed in each 2-year cycle.
Subject Areas: At least 8 hours must be in accounting and auditing if performing attest services.
Carryover: No carryover is permitted from one reporting cycle to the next.
Reporting Cycle: Biennial, based on the CPA’s birth month.

State Board: Vermont Board of Public Accountancy

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Virginia CPA requirements

Virginia offers CPAs a professional landscape that spans from historic government agencies to cutting-edge tech firms. With proximity to Washington, D.C., and a strong regulatory focus, CPAs here often find themselves working in policy-heavy sectors like defense contracting, finance, and compliance. Virginia’s CPA requirements make it a great fit for accountants who thrive in structured environments and want to work where precision and public trust truly matter.

What are the CPA education requirements in Virginia?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from a regionally accredited college or university.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours in accounting courses including financial accounting, auditing, taxation, and managerial accounting.
Business Coursework: 24 semester hours in business subjects such as business law, economics, finance, and information systems.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Includes the same 24 hours in accounting and 24 in business as required to sit for the exam.

What are the CPA exam requirements in Virginia?

What are the CPA experience requirements in Virginia?

Duration: One year (minimum 2,000 hours) of accounting experience.
Nature of Experience: Must involve services or advice in accounting, attest, tax, financial advisory, or consulting functions.
Supervision: Must be verified by a licensed CPA who was actively licensed during the period of supervision.
Time Frame: Experience must be completed within 10 years of applying for licensure.
Attest Services: Candidates intending to perform or supervise attest services must ensure their work experience includes relevant attest-related tasks under proper supervision.

What are the CPA ethics requirements in Virginia?

Exam: Candidates must pass the “Professional Ethics: AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed within the two years prior to applying for licensure.

2 hours of ethics CPE required annually as part of the total CPE requirement. Virginia’s Board may also require a state-specific ethics module during renewal years, depending on the licensee’s status or history of compliance.

What are the CPA requirements for international candidates in Virginia?

Education Evaluation: Foreign transcripts must be evaluated by NASBA’s International Evaluation Services (NIES).
IQEX Participation: Virginia accepts the IQEX exam for eligible credential holders.
Residency: Virginia state residency is not required to sit for the CPA exam or obtain licensure.
Citizenship: U.S. citizenship is not required.
Social Security Number: An SSN is not required to sit for the CPA exam, but is required for CPA licensure.

What are the CPE requirements for CPAs in Virginia?

Total Hours: 120 hours every 3 years, with a minimum of 20 hours per year.
Ethics: 2 hours of ethics CPE required each year.
Subject Areas: CPAs must complete CPE in areas relevant to their professional services, including accounting, auditing, tax, and advisory.
Carryover: Up to 60 hours may be carried into the next 3-year reporting cycle.
Reporting Cycle: Rolling 3-year period with annual reporting to the Virginia Board.

State Board: Virginia Board of Accountancy

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Washington State CPA requirements

Washington State offers CPAs a front-row seat to some of the most innovative companies in the world, from tech giants in Seattle to global retailers and aerospace leaders. CPA requirements in Washinton place a firm emphasis on upholding professional standards, reflecting its reputation for both entrepreneurial energy and regulatory rigor. It’s a smart choice for CPAs who want to work at the intersection of innovation, scale, and accountability.

What are the CPA education requirements in Washington State?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from an accredited college or university.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours in accounting subjects including financial accounting, auditing, taxation, and managerial accounting. At least 15 hours at upper level.
Business Coursework: 24 semester hours in business-related subjects such as business law, economics, marketing, finance, and organizational behavior.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Must include the required accounting, business, and ethics coursework as specified.

An ethics course must also be completed before taking the CPA exam.

What are the CPA exam requirements in Washington State?

What are the CPA experience requirements in Washington State?

Duration: One year (minimum 2,000 hours) of full-time or part-time equivalent experience.
Nature of Experience: Must involve accounting, attest, financial advisory, tax, or consulting skills relevant to public practice or industry.
Supervision: Must be verified by a CPA who held an active license during the period of supervision.
Time Frame: Experience must be completed within 8 years prior to applying for licensure.
Attest Services: To sign or supervise attest reports, your experience must include attest functions and be verified by a CPA authorized to perform attest work.

What are the CPA ethics requirements in Washington State?

Exam: Candidates must pass the “Professional Ethics: AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed within the two years prior to applying for licensure.

4 hours of ethics CPE must be completed every 3-year renewal cycle. The ethics CPE may include Washington-specific content or general professional ethics and must be taken from a Board-approved provider.

What are the CPA requirements for international candidates in Washington State?

Education Evaluation: Foreign academic credentials must be evaluated by NASBA’s International Evaluation Services (NIES).
IQEX Participation: Washington accepts the IQEX exam for eligible international credential holders.
Residency: Washington does not require state residency for exam eligibility or licensure.
Citizenship: U.S. citizenship is not required.
Social Security Number: An SSN is not required to sit for the CPA exam, but is required for CPA licensure.

What are the CPE requirements for CPAs in Washington State?

Total Hours: 120 hours every 3 years.
Ethics: 4 hours of ethics CPE are required in each 3-year renewal cycle.
Subject Areas: CPE must relate to the professional competence of the CPA, including accounting, auditing, taxation, advisory services, and ethics.
Carryover: No carryover of excess hours is permitted to the next cycle.
Reporting Cycle: Three-year rolling period with license renewal every year.

Washington requires CPAs to report CPE annually, even though the full 120 hours are measured over 3 years. Records must be retained for 6 years in case of audit.

State Board: Washington State Board of Accountancy

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West Virginia CPA requirements

West Virginia offers a clear, no-frills path to CPA licensure: 150 credit hours in total, one year of experience, and a passing score on the AICPA ethics exam. West Virginia’s CPA requirements are easy to navigate, while still ensuring its accountants are prepared to serve key sectors like energy, healthcare, and public service. It’s a good option for those who want structure without unnecessary complexity.

What are the CPA education requirements in West Virginia?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from an accredited college or university (Masters or Doctorate in accounting automatically qualify).
Credit Hours: 120 semester hours.
Accounting Coursework: 30 semester hours in accounting, including financial accounting, auditing, taxation, and managerial accounting. At least 3 hours in ethics and 3 hours in business law.
Business Coursework: 27 semester hours in business-related subjects including business law, economics, finance, marketing, and management.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Includes the same 27 hours in both accounting and business. The additional credit hours may be in any subject area. The required coursework must include at least 3 hours of ethics, which may be counted toward the business credit hours.

What are the CPA exam requirements in West Virginia?

xam Structure: Uniform CPA Exam format: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Taxation and Regulation (REG) and one Discipline from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP).
Eligibility: 120 semester hours including 27 in accounting and 27 in business.
Application: Apply through NASBA.
Score Validity: All four exam sections must be passed within an 18-month rolling window.
ID Requirement: Valid government-issued photo ID is required at the testing center.

What are the CPA experience requirements in West Virginia?

Duration: One year (minimum 2,000 hours) of qualifying experience.
Nature of Experience: Must involve services or advice using accounting, attest, management advisory, tax, or consulting skills.
Supervision: Must be verified by a CPA who held an active license during the period of supervision.
Time Frame: Experience must be completed within the 5 years preceding the application for licensure.
Attest Services: To perform or supervise attest services, experience must include direct participation in attest engagements under a CPA authorized for such work.

The West Virginia Board requires specific forms for documenting and verifying experience.

What are the CPA ethics requirements in West Virginia?

Exam: There is no mandatory ethics exam required for licensure in West Virginia.

However, newly licensed CPAs in West Virginia need to complete 40 hours of CPE in the first year and a minimum of 20 in the second year, including 4 hours of ethics CPE every 2-year renewal cycle.

What are the CPA requirements for international candidates in West Virginia?

Education Evaluation: Foreign transcripts must be evaluated by NASBA’s International Evaluation Services (NIES).
IQEX Participation: West Virginia accepts the IQEX exam for eligible credential holders.
Residency: West Virginia requires CPA applicants to be residents of the state, have a place of business, or be regularly employed within the state.
Citizenship: U.S. citizenship is not required.
Social Security Number: An SSN is not required to sit for the CPA exam, but is required for licensure.

What are the CPE requirements for CPAs in West Virginia?

Total Hours: 120 hours every 3 years, with a minimum of 20 hours per year.
Ethics: 4 hours of ethics CPE are required every 2 years.
Subject Areas: At least 60 hours must be in accounting, auditing, or tax if the CPA performs these services.
Carryover: No carryover of excess hours is allowed between cycles.
Reporting Cycle: Rolling 3-year cycle with annual license renewal.

State Board: West Virginia Board of Accountancy

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Wisconsin CPA requirements

The CPA requirements in Wisconsin are pretty standard. You can sit for the CPA exam with 120 semester hours, but you’ll need the full 150 to get licensed. The state’s steady economy, rooted in industries like insurance, manufacturing, and agriculture, gives CPAs a wide range of paths to explore. It’s a great place to earn your license if you’re looking for a career that’s grounded, respected, and full of variety without being overwhelming.

What are the CPA education requirements in Wisconsin?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from an accredited college or university.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours (undergraduate level) or 15 hours (graduate level) in accounting, including financial accounting, auditing, taxation, and managerial accounting.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Accounting Coursework: 24 semester hours (undergraduate level) or 15 hours (graduate level) in accounting, including financial accounting, auditing, taxation, and managerial accounting.
Business Coursework: 24 semester hours (undergraduate level) or 15 hours (graduate level) in business and economics courses other than accounting.

What are the CPA exam requirements in Wisconsin?

What are the CPA experience requirements in Wisconsin?

Duration: One year (minimum 2,000 hours) of qualifying experience.
Nature of Experience: Must include the use of accounting, attest, management advisory, tax, financial advisory, or consulting skills.
Supervision: Experience must be verified by a CPA licensed during the period of supervision in any U.S. jurisdiction.
Time Frame: Must be completed within the 5 years immediately preceding the application for licensure.
Attest Services: Additional requirements apply to CPAs who intend to perform or supervise attest services, including attest-specific experience.

What are the CPA ethics requirements in Wisconsin?

Exam: Candidates must pass an open-book ethics exam administered by the Department of Safety and Professional Services (DSPS).
Timing: Must be completed within two years prior to submitting the CPA license application.

For licensed CPAs, 3 hours of ethics CPE is required every two-year license renewal period.

What are the CPA requirements for international candidates in Wisconsin?

Education Evaluation: International transcripts must be evaluated by NASBA’s International Evaluation Services (NIES).
IQEX Participation: Wisconsin accepts the IQEX exam for eligible international credential holders.
Residency: State residency is not required to sit for the CPA exam or obtain licensure.
Citizenship: U.S. citizenship is not required.
Social Security Number: An SSN is not required.

What are the CPE requirements for CPAs in Wisconsin?

Total Hours: 80 hours every two years.
Ethics: 3 hours of ethics CPE required every two years.
Subject Areas: Courses must be in relevant technical or professional areas such as accounting, auditing, taxation, or professional ethics.
Carryover: Up to 40 hours may be carried over to the next reporting period.
Reporting Cycle: Biennial renewal aligned with the licensee’s birthdate.

State Board: Wisconsin Accounting Examining Board

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Wyoming CPA requirements

Wyoming’s CPA requirements are pretty straightforward. But don’t mistake simplicity for leniency; the state places strong emphasis on verified, supervised experience to ensure CPAs are not only educated but professionally tested before earning their license. In a state where accountants often support industries like energy, agriculture, and natural resources, having solid, practical experience matters. Here’s how to become a CPA in Wyoming:

What are the CPA education requirements in Wyoming?

To Sit for the CPA Exam:

Degree: Bachelor’s degree or higher from an accredited college or university.
Credit Hours: 120 semester hours.
Accounting Coursework: 24 semester hours in accounting, including financial accounting, auditing, taxation, and managerial accounting.
Business Coursework: 24 semester hours in business-related subjects such as business law, economics, finance, management, and marketing.

To Obtain CPA Licensure:

Total Credit Hours: 150 semester hours.
Must include the same 24 hours in accounting and 24 hours in business-related coursework.

What are the CPA exam requirements in Wyoming?

What are the CPA experience requirements in Wyoming?

Duration: One year (minimum 2,000 hours) of full-time or part-time equivalent experience.
Nature of Experience: Must involve use of accounting, attest, tax, or advisory skills that contribute to professional competence.
Supervision: Must be verified by a CPA who was actively licensed during the period of supervision.
Time Frame: Must be completed within 10 years prior to applying for licensure.
Attest Services: If you intend to perform or supervise attest engagements, your experience must include attest-specific work under a CPA authorized for such services.

What are the CPA ethics requirements in Wyoming?

Exam: Candidates must pass the AICPA’s “Professional Ethics: The AICPA’s Comprehensive Course.”
Passing Score: 90% or higher.
Timing: Must be completed within the 6 months of license being issued.

4 hours of ethics CPE required every 2-year license renewal period.

What are the CPA requirements for international candidates in Wyoming?

Education Evaluation: Foreign education must be evaluated by NASBA’s International Evaluation Services (NIES).
IQEX Participation: Wyoming accepts the IQEX exam for eligible credential holders.
Residency: Wyoming requires CPA applicants to be a resident of the state.
Citizenship: U.S. citizenship is not required.
Social Security Number: An SSN is not required to sit for the CPA exam, but is required for licensure.

What are the CPE requirements for CPAs in Wyoming?

Total Hours: 120 hours every 3 years, with at least 20 hours each year.
Ethics: 4 hours of ethics CPE are required every 2 years.
Subject Areas: CPE must relate to maintaining or improving professional competence and include subjects such as accounting, auditing, taxation, and professional ethics.
Carryover: No carryover is allowed between renewal cycles.
Reporting Cycle: 3-year rolling cycle with annual renewal.

State Board: Wyoming Board of Certified Public Accountants

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You made it to the end of the article, I super appreciate it! Hopefully you will have found this useful if you’re thinking about becoming a CPA in a particular US state, or are in the process of getting your license. Here are some other articles you might find helpful:

CPA Requirements By State: A Quick & Complete Guide

Jump to requirements for:

Summary of CPA requirements by state

CPA education requirement vs. exam eligibility: What’s the difference?

CPA education requirement

CPA exam eligibility

Why are they different?

CPA one-tier and two-tier states

One-tier states: What it means

Two-tier states: What it means

Which are the two-tier states?

CPA requirements for each U.S. state & juristriction

Alabama CPA requirements

Alaska CPA requirements

Arizona CPA requirements

Arkansas CPA requirements

California CPA requirements

Colorado CPA requirements

Commonwealth of the Northern Mariana Islands CPA requirements

Connecticut CPA requirements

Delaware CPA requirements

District of Columbia CPA requirements

Florida CPA requirements

Georgia CPA requirements

Guam CPA requirements

Hawaii CPA requirements

Idaho CPA requirements

Illinois CPA requirements

Indiana CPA requirements

Iowa CPA requirements

Kansas CPA requirements

Kentucky CPA requirements

Louisiana CPA requirements

Maine CPA requirements

Maryland CPA requirements

Massachussetts CPA requirements

Michigan CPA requirements

Minnesota CPA requirements

Mississippi CPA requirements

Missouri CPA requirements

Montana CPA requirements

Nebraska CPA requirements

Nevada CPA requirements

New Hampshire CPA requirements

New Jersey CPA requirements

New Mexico CPA requirements

New York CPA requirements

North Carolina CPA requirements

North Dakota CPA requirements

Ohio CPA requirements

Oklahoma CPA requirements

Oregon CPA requirements

Pennsylvania CPA requirements

Puerto Rico CPA requirements

Rhode Island CPA requirements

South Carolina CPA requirements

South Dakota CPA requirements

Tennessee CPA requirements

Texas CPA requirements

U.S. Virgin Islands CPA requirements

Utah CPA requirements

Vermont CPA requirements

Virginia CPA requirements

Washington State CPA requirements

West Virginia CPA requirements

Wisconsin CPA requirements

Wyoming CPA requirements

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