CPA Requirements by State (2026): All 55 Jurisdictions Compared

CPA requirements by state
Sophie Macon - 22 Aug 2026
CPA » CPA Requirements by State (2026): All 55 Jurisdictions Compared

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The rules for becoming a licensed CPA are set by individual state boards of accountancy, not a single federal body. While every US jurisdiction uses the same Uniform CPA Exam, the education thresholds, experience requirements, ethics obligations, and credit windows vary enough to matter – especially now, with over half of all CPA jurisdictions having enacted new 120-credit-hour pathways since 2025.

Use the comparison table and state links below to find what you need. Each state link goes to a full guide covering exam fees, experience rules, ethics requirements, CPE obligations, and international candidate guidance.

Quick summary

  • All 55 US jurisdictions use the same Uniform CPA Exam: AUD, FAR, REG, and one Discipline section
  • Most states require 120 semester hours to sit for the exam and 150 to become licensed – but over half have now enacted alternative pathways allowing licensure with a bachelor’s degree and additional experience
  • The ethics exam, credit window, experience requirements, and CPE obligations all vary by state
  • 7 states operate a two-tier system: a CPA certificate and a separate permit to practice are both required
  • Once licensed, most CPAs can practice in other states without a second license under CPA mobility rules

Summary of CPA requirements by state

The summary table below covers the key variables across all 55 jurisdictions.

For full detail on any state – including exam fees, experience verification, CPE rules, and international candidate guidance – follow the link to the dedicated state guide. For exam fees by state, see our CPA exam cost guide.

StateExam eligibility (to sit)Education (to license)Alt. pathway?ExperienceEthics exam*Credit window
Alabama120 hrs150 hrs⏳ Pending – Oct 20261 year❌ None (CPE only)30 mo
Alaska120 hrs (multiple options)Bachelor’s + exp (150 hr req repealed)✅ Yes – Jan 20261-2 years✅ AICPA exam30 mo
Arizona120 hrs150 hrs❌ No1 year✅ AICPA exam30 mo
Arkansas120 hrs150 hrs❌ No1 year❌ None30 mo
California120 hrs150 hrs❌ No1 year✅ CA Regulatory Review course (not AICPA)30 mo
CNMIN/A – sit in another jurisdiction150 hrs❌ No1 year❌ None (4-hr ethics CPE on-location)N/A
ColoradoBachelor’s + coursework150 hrs⏳ Pending – Jan 20271 year (1,800 hrs)✅ AICPA exam30 mo
Connecticut120 hrs150 hrs✅ Yes – Oct 20251-2 years✅ AICPA exam30 mo
Delaware120 hrs150 hrs✅ Yes – Jul 20261 year✅ AICPA exam30 mo
Florida120 hrs150 hrs❌ No1 year❌ None (CPE only)30 mo
Georgia120 hrs150 hrs❌ No1 year❌ None (CPE only)30 mo
Guam120 hrs150 hrs❌ No1 year❌ None30 mo
Hawaii120 hrs150 hrs✅ Yes – Apr 20251-2 years❌ None18 mo (exam date)
Idaho120 hrs150 hrs✅ Yes – Jul 20261 year✅ AICPA exam30 mo
Illinois120 hrs150 hrs❌ No1 year✅ AICPA exam30 mo
Indiana120 hrs150 hrs❌ No1 year❌ None36 mo
Iowa120 hrs150 hrs✅ Yes – Jul 20261 year✅ AICPA exam30 mo
Kansas120 hrs150 hrs✅ Yes – Apr 20261 year✅ AICPA / CA / CO / TX exam30 mo
Kentucky120 hrs150 hrs❌ No1 year❌ None30 mo
Louisiana150 hrs (complete before applying)150 hrs✅ Yes – Jun 20261 year❌ None30 mo (exam date)
Maine120 hrs150 hrs❌ No2 years (public accounting only)❌ None30 mo
Maryland120 hrs150 hrs⏳ Pending – Oct 20261 year✅ AICPA exam30 mo
Massachusetts120 hrs150 hrs❌ No1 year❌ None (CPE only)30 mo
Michigan120 hrs150 hrs❌ No1 year❌ None30 mo
Minnesota120 hrs150 hrs✅ Yes – Jan 20261 year✅ AICPA exam30 mo
Mississippi120 hrs150 hrs✅ Yes – Jul 20261 year✅ AICPA exam30 mo
Missouri120 hrs150 hrs❌ No1 year✅ AICPA exam30 mo
Montana24 accounting + 24 business hrs only150 hrs✅ Yes – Jan 20261 year✅ AICPA exam30 mo
Nebraska120 hrs150 hrs✅ Yes – Jul 20261 year✅ AICPA exam + NE Board exam30 mo
Nevada120 hrs150 hrs❌ No2 years✅ AICPA exam30 mo
New Hampshire120 hrs150 hrs✅ Yes – Apr 20261 year❌ None30 mo
New Jersey120 hrs150 hrs❌ No1 year❌ None (CPE only)30 mo
New Mexico120 hrs150 hrs✅ Yes – enacted1 year✅ AICPA exam30 mo
New York120 hrs150 hrs❌ No1 year❌ None (CPE only)30 mo
North Carolina120 hrs150 hrs❌ No1 year✅ NC Accountancy Law course30 mo
North Dakota120 hrs150 hrs❌ No (planned 2027)1 year✅ AICPA exam30 mo
Ohio120 hrs150 hrs✅ Yes – Jan 20261 year✅ PSR course (not AICPA exam)30 mo
Oklahoma120 hrs150 hrs❌ No1 year✅ AICPA exam30 mo
Oregon120 hrs150 hrs✅ Yes – Jan 20261 year✅ AICPA exam30 mo
Pennsylvania120 hrs150 hrs❌ No1 year❌ None (CPE only)30 mo
Puerto Rico120 hrs150 hrs✅ Yes – Mar 20261 year❌ None30 mo
Rhode Island120 hrs150 hrs✅ Yes – Jun 20261 year✅ AICPA exam30 mo
South Carolina120 hrs150 hrs✅ Yes – Jun 20251 year✅ AICPA exam36 mo
South Dakota120 hrs150 hrs✅ Yes – Mar 20261 year✅ AICPA exam30 mo
Tennessee120 hrs150 hrs❌ No1 year✅ AICPA exam30 mo
Texas120 hrs150 hrs (Path A) or 120 hrs + 2 yrs exp (Path B)✅ Yes (Path B)1 yr (Path A) / 2 yrs (Path B)✅ Ethics course + Rules exam30 mo
US Virgin Islands120 hrs150 hrs❌ No1 year✅ VI Local Regulatory exam30 mo
Utah120 hrs150 hrs✅ Yes – Jul 20261 year✅ AICPA exam + Utah Laws exam30 mo
Vermont120 hrs150 hrs✅ Yes – Jun 20261 year✅ 8-hr ethics course (AICPA or VT-specific)30 mo
Virginia120 hrs150 hrs❌ No1 year✅ AICPA exam30 mo
Washington120 hrs150 hrs❌ No1 year✅ AICPA exam36 mo
Washington DC120 hrs150 hrs❌ No1 year❌ None30 mo
West Virginia120 hrs150 hrs✅ Yes – May 20261 year❌ None30 mo
Wisconsin120 hrs150 hrs❌ No1 year✅ WI state exam (not AICPA)30 mo
Wyoming120 hrs150 hrs❌ No (planned 2027)1 year✅ AICPA exam30 mo (exam date)

*Required as a discrete exam or course before licensure; excludes ongoing ethics CPE required in most states as part of license renewal.

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

ACCA vs ACA Pass Rates

In most states, the number of credit hours you need to sit for the CPA exam is lower than the number you need to actually get your license. This trips up a lot of candidates early in the process, so it is worth understanding the distinction clearly.

CPA education requirement (hours to license)

This is the total amount of education you need to obtain your CPA license. In states that have not yet enacted a new pathway, this is 150 semester hours – roughly a bachelor’s degree (120 hours) plus an additional year of coursework, typically in accounting or business. You do not receive your license until this requirement is met in full.

CPA exam eligibility (hours to sit)

This is the minimum education required to apply to sit for the CPA exam. In most states this is 120 semester hours – the equivalent of a standard four-year bachelor’s degree. Reaching this threshold lets you begin the exam process before completing your full education requirement.

Why are they different?

The split exists to give candidates a practical head start. Sitting for exam sections while completing the final stretch of your education helps break up what would otherwise be a very long sequential process. It also aligns with employer expectations – firms regularly hire candidates who are exam-eligible but not yet fully licensed.

As a concrete example: in California, you can sit for the CPA exam after completing 120 semester hours. You cannot apply for your California CPA license until you have completed all 150 semester hours, including specific coursework in accounting and business subjects.

How new pathways are changing this

As of July 2026, over half of US jurisdictions have enacted alternative pathways that effectively remove the 150-hour licensure requirement entirely, replacing it with a bachelor’s degree plus additional supervised work experience.

In these states, the gap between exam eligibility and licensure education no longer exists in the same way. Alaska has gone furthest, repealing the 150-hour requirement entirely. See the section below for the full list and effective dates.

What are one-tier and two-tier CPA states?

Most US states operate a one-tier licensing system. Once a candidate passes all four sections of the CPA exam, meets the education requirement, completes the required experience, and satisfies any ethics obligations, they receive a single credential: a CPA license granting both the right to use the CPA title and the right to practice public accountancy.

Seven states work differently.

How two-tier states work

In a two-tier state, the process is split into two distinct stages that must be completed separately.

The first credential – the CPA certificate – is awarded after passing the exam and meeting education requirements. It allows use of the CPA designation in certain contexts, but does not grant the right to sign audit reports, offer public accounting services, or practice in any capacity that requires a license.

The second credential – the permit to practice – requires the full qualifying criteria including work experience and, in most cases, an ethics exam. It grants legal authority to practice public accountancy.

Nebraska operates the strictest two-tier structure of any state: candidates cannot use the CPA title at all until the permit to practice has been issued.

Connecticut’s split is most consequential for CPE – certificate registration holders owe no CPE and pay $40/year, while active licence holders must complete 40 hours of CPE annually and pay $565/year.

The two-tier states

StateWhat the CPA certificate providesWhat the permit to practice adds
AlabamaCPA designation (inactive status)Right to sign reports and practice publicly
ConnecticutCPA title on materials; no CPE; $40/yrFull practice rights; CPE required; $565/yr
DelawarePermanent CPA credential; no CPERight to practice public accounting; biennial renewal
HawaiiCPA designationRight to practice; Permit to Practice required separately
IllinoisCPA certification (via ILBOE)Right to practice; separate license via IDFPR
KansasCPA certificate credentialRight to offer public accounting services
NebraskaNothing – no CPA title until permit issuedCPA title and all practice rights
OklahomaCPA designationRight to practice public accountancy; annual renewal

Which states have adopted the 120-credit-hour pathway?

The traditional route to a CPA license has always required 150 semester hours. In response to a documented CPA pipeline shortage, NASBA and the AICPA approved a model alternative in 2025: a bachelor’s degree (120 hours) plus additional supervised work experience in place of the extra coursework.

Adoption has moved quickly. As of July 2026, more than half of all US jurisdictions have enacted some version of this alternative, most structured as a bachelor’s degree plus at least two years of qualifying experience.

Active as of July 2026

StateEffective dateLegislation
Alaska1 January 2026HB 121 (150-hour requirement fully repealed)
Connecticut1 October 2025Public Act 25-36
Delaware1 July 2026HB 143
Hawaii10 April 2025Act 014 / SB 1291
Idaho1 July 2026H0563
Iowa1 July 2026–
Kansas23 April 2026HB 2573
Louisiana2 June 2026HB 548
Minnesota1 January 2026SF 3218
Mississippi1 July 2026HB 1137
Montana1 January 2026SB 166
Nebraska17 July 2026LB 718
New Hampshire22 April 2026HB 1259
New MexicoEnactedHB 296
Ohio1 January 2026HB 238
Oregon1 January 2026SB 797
Puerto Rico19 March 2026Ley 174-2025
Rhode Island23 June 2026H8128
South Carolina30 June 2025–
South Dakota2 March 2026HB 1035
Texas–Pathway B (120 hrs + 2 yrs experience)
Utah1 July 2026–
Vermont8 June 2026H.588
West Virginia24 May 2026HB 4088

Enacted but not yet effective as of July 2026

StateEffective dateLegislation
Alabama15 October 2026–
Colorado1 January 2027SB26-076 (signed 4 May 2026)
Maryland1 October 2026HB 643

No new pathway enacted (150 hours still required for licensure)

Arizona, Arkansas, California, Florida, Georgia, Illinois, Indiana, Kentucky, Massachusetts, Michigan, Missouri, Nevada, New Jersey, New York, North Carolina, North Dakota, Oklahoma, Pennsylvania, Tennessee, Virginia, Washington, Wisconsin, Wyoming, Washington DC, Guam, USVI, CNMI.

Most of these jurisdictions are monitoring adoption elsewhere before legislating. North Dakota and Wyoming have both signalled new pathway legislation for 2027.

CPA requirements by state: Navigate to your jurisdiction

how to change careers

Select your jurisdiction below for the full guide, including exam fees, experience rules, ethics requirements, CPE obligations, and international candidate guidance.

AlabamaLouisianaOregon
AlaskaMainePennsylvania
ArizonaMarylandPuerto Rico
ArkansasMassachusettsRhode Island
CaliforniaMichiganSouth Carolina
CNMIMinnesotaSouth Dakota
ColoradoMississippiTennessee
ConnecticutMissouriTexas
DelawareMontanaUS Virgin Islands
FloridaNebraskaUtah
GeorgiaNevadaVermont
GuamNew HampshireVirginia
HawaiiNew JerseyWashington
IdahoNew MexicoWashington DC
IllinoisNew YorkWest Virginia
IndianaNorth CarolinaWisconsin
IowaNorth DakotaWyoming
KansasOhio
KentuckyOklahoma

Frequently asked questions

FAQs about AAT and ACCA
Which states only require 120 credit hours for CPA?

As of July 2026, 24 jurisdictions have an active alternative pathway allowing CPA licensure with a bachelor’s degree and additional work experience instead of 150 credit hours – including Alaska, Connecticut, Delaware, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Montana, Nebraska, New Hampshire, New Mexico, Ohio, Oregon, Puerto Rico, Rhode Island, South Carolina, South Dakota, Texas (Pathway B), Utah, Vermont, and West Virginia. Alabama, Colorado, and Maryland have enacted legislation taking effect later in 2026 or January 2027.

Which state has the easiest CPA requirements?

No single state is objectively the easiest, but several stand out on specific criteria. Alaska has fully repealed its 150-hour requirement – any bachelor’s degree plus qualifying experience suffices.

Montana lets candidates sit with just 24 accounting and 24 business credit hours, with no full degree required to test.

South Dakota and New Hampshire require no ethics exam, no residency, and no SSN to sit. Total cost, experience rules, and CPE obligations also vary, so the right answer depends on your individual situation.

What are the CPA work experience requirements by state?

Most states require one year of qualifying experience – typically around 2,000 hours – under the supervision of a licensed CPA, in public accounting, industry, government, or academia.

A handful require two years: Maine requires two years in public accounting specifically, and Nevada and Texas Pathway B both require two years. All experience must be verified by a CPA in good standing. Whether internship hours count and how part-time experience is converted varies by state.

Do all states require a CPA ethics exam?

Around a dozen jurisdictions require no separate ethics exam for initial licensure, including Arkansas, Kentucky, Louisiana, Maine, New Hampshire, Washington DC, West Virginia, and Guam. Wisconsin requires its own state-specific open-book exam rather than the AICPA version.

Nebraska and Utah each require two exams – the AICPA Professional Ethics exam plus a state-specific test. The remaining jurisdictions require the AICPA Professional Ethics: Comprehensive Course for Licensure.

What does the 150-credit-hour requirement mean for CPA candidates?

The 150-hour rule has historically required five years of full-time college education – one year beyond a standard bachelor’s degree. Most candidates met it through a master’s degree, a post-baccalaureate certificate, or extra undergraduate coursework.

As of July 2026, over half of US jurisdictions have created an alternative pairing a bachelor’s degree with additional work experience instead – see the 120-credit pathway section above for the full list. Candidates in states that have not yet enacted a new pathway still need to reach 150 hours before applying for their licence.

Can I get a CPA license in a different state from where I live?

Most states impose no residency requirement to sit for the exam or become licensed.

Notable exceptions are Louisiana, which requires 120 days of continuous physical presence before sitting, and Wyoming, which requires a connection to the state such as residency or employment.

Once licensed, CPA mobility rules allow practice in most other substantially equivalent states without a separate licence. Use the NASBA Mobility Tool to verify the current status for any state pairing.

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