To become a CPA in Louisiana, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with 24 accounting hours and 24 business hours to sit for the exam; 150 total semester hours for licensure
- Exam: Pass all four sections of the Uniform CPA Exam through NASBA’s CPA Examination Services, within a 30-month rolling credit window; education must be complete before applying
- Experience: 1 year of full-time experience, or 2,000 hours of part-time experience, within the 4 years preceding your licence application, verified by an actively licensed CPA
- Ethics exam: Not required – Louisiana does not require a professional ethics exam for initial licensure
- International candidates: No citizenship requirement; residency in Louisiana required to sit for the exam; SSN required; foreign credentials evaluated by NIES or FACS
- Licensure and CPE: Apply through the Louisiana Board’s online portal once all requirements are met, then renew annually by 31 December with 80 hours of CPE across a rolling 2-year period
Louisiana requires you to be a resident before sitting for the CPA Exam. Unlike most states, Louisiana requires candidates to have maintained continuous physical presence in Louisiana for at least 120 days within the year preceding the initial exam application.
Students enrolled at out-of-state schools are exempted if they return to Louisiana when not attending classes, such as during summers and holidays. Residency is not required for the licence application – it applies only to sitting for the exam as a Louisiana candidate.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Louisiana CPA requirements: quick summary
| CPA requirement | Louisiana |
|---|---|
| Hours to sit for exam | Bachelor’s degree + 24 accounting hours + 24 business hours |
| Hours to license | 150 semester hours + bachelor’s degree |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year / 2,000 hours part-time, within last 4 years |
| Ethics exam | Not required |
| Credit window | 30 months, rolling from first passing score |
| CPE | 80 hours per rolling 2-year period, 20 hours per year minimum |
| Tier system | One-tier |
| Minimum age | 18 |
| Residency | Required to sit for the exam (120 days); not required for licensure |
Louisiana does not require a professional ethics exam for CPA licensure – one of only a small number of states that take this approach.
Ethics is still part of the continuing education requirement, but it is a CPE obligation rather than a pre-licensure examination hurdle. Louisiana CPAs must complete a Board-approved 3-hour ethics course in even-numbered years only (2024, 2026, 2028…) from a designated list of approved vendors.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Louisiana?
Louisiana uses different education thresholds for sitting the exam and obtaining a licence, with the same specific accounting and business coursework required at both stages – the difference between them is reaching 150 total semester hours.
Requirements to sit for the exam
To apply to sit for the Uniform CPA Exam as a Louisiana candidate, candidates must hold a bachelor’s degree from a Board-recognized institution and have completed the following coursework. Education must be complete at the time of application – Louisiana does not allow early examination before education requirements are met.
Accounting – 24 semester hours (or 21 if intermediate accounting is at graduate level), excluding introductory courses, covering:
- Intermediate Accounting: 6 undergraduate semester hours OR 3 graduate semester hours
- Cost/Managerial Accounting: 3 hours
- Taxation: 3 hours
- Auditing: 3 hours
- Accounting electives above elementary level: 9 hours
If the required intermediate accounting course is completed at graduate level, total accounting hours required drops from 24 to 21 semester hours.
Business – 24 semester hours covering:
- Business Law (commercial law): 3 hours (mandatory)
- General Business electives: 21 hours
Correspondence and online courses are acceptable when credit is received at a regionally accredited university and appears on an official transcript. CLEP courses are acceptable only to the extent they satisfy degree requirements. CPA review courses are not acceptable.
Credits from community or junior colleges taken before or concurrently with enrolment at a four-year institution are accepted to the extent they are recognised and transferred to the four-year institution’s official transcript. Credits from two-year institutions taken after completing coursework at a four-year school are not accepted unless the candidate received advance Board approval.
Up to 9 semester hours of internship and independent study may count toward the total education requirement, with a maximum of 3 hours applied to accounting, 3 hours to business, and 3 hours to general education.
Requirements to obtain a CPA licence
To be eligible for a Louisiana CPA licence, candidates must hold a bachelor’s degree and have completed a minimum of 150 semester hours (or 225 quarter hours) of postsecondary education at Board-recognised institutions. The same 24 accounting and 24 business hour coursework requirements apply – the licence threshold adds to the total credit hours without changing the specific course requirements.
The 5-year education rule
Candidates who sit for the exam before completing 150 semester hours must complete the 150-hour requirement by 31 December of the fifth calendar year following successful completion of all four exam sections.
If 150 hours are not completed within this window, exam scores are voided by the Board. There is no CPE-in-lieu option for Louisiana candidates who miss this deadline – the scores are lost and the exam must be retaken.
For a full breakdown of total CPA exam costs including study materials and licence fees, see our CPA exam cost guide. For help choosing a CPA review course, our guide compares all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Louisiana?
Louisiana’s CPA Exam is administered through NASBA’s CPA Examination Services. Candidates apply via the NASBA CPA Portal. Only one section may be applied for per application, and candidates should only apply for sections they intend to sit within the next six months.
| Detail | Louisiana |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee per section | $96.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,554.36 ($364.59 × 4 + $96 eval) |
| NTS validity | 6 months |
| Credit window | 30 months, rolling from first passing score |
| Residency required | Yes – 120 days physical presence within year preceding exam application |
| Minimum age | 18 |
| SSN required | Yes |
Character references: Louisiana is one of very few states requiring character references as part of the exam application. Three references must be submitted from individuals who are Louisiana residents and have known the applicant for at least 12 months.
References must be from CPAs or substantial business or professional persons. References may not be submitted by: current or former employers, more than one member of a household, relatives (by blood or marriage), roommates, fellow students, or instructors (unless they have had significant contact with the applicant outside the classroom). The signed Reference Signature Form must be submitted to CPAES with the application.
Official transcripts must be sent directly from each institution to CPAES – transfer credits shown on another school’s transcript are not accepted; a separate transcript is required from each institution attended. Transcripts may be submitted electronically through the institution’s registrar’s office. If transcripts are submitted before applying, documents are kept on file for one year before being destroyed.
Test centres in Louisiana are located in Alexandria, Baton Rouge, Bossier City, and Metairie (New Orleans). Candidates may also test at Prometric centres in nearby states if more convenient.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Louisiana?
| Detail | Louisiana |
|---|---|
| Full-time experience | 1 year |
| Part-time equivalence | 2,000 hours minimum |
| Duration | No less than 1 year, no more than 4 years |
| Time limit | Within the 4 years immediately preceding the licence application |
| Acceptable types | Accounting, attest, financial advisory, management advisory, tax, or consulting |
| Acceptable settings | Public practice, private industry, government, or non-profit |
| Verifier | Actively licensed CPA |
| Evidence required | Letter from verifying CPA (with dates of employment and job description) OR completed Experience Verification Form |
Experience may be gained in full-time or part-time employment, provided part-time work totals at least 2,000 hours and spans no less than 1 year and no more than 4 years.
The verifying CPA must be actively licensed – an inactive or retired CPA licence is not sufficient. The experience must be obtained within the 4 years preceding the date of the licence application; experience more than 4 years old does not qualify regardless of how it was obtained.
Licence fees
| Fee | Amount |
|---|---|
| Initial licence application | $100.00 |
| Annual renewal (active licence) | $120.00 |
| Annual renewal (inactive status) | $50.00 |
| Annual renewal (retired status) | $50.00 |
| Reciprocal licence application | $120.00 |
| Late renewal (February only) | $200.00 delinquent fee (active) |
| Late renewal (March through December) | $50.00 per month additional (active) |
Louisiana CPA licences expire on 31 December each year. Renewal opens on 1 November and is completed online through the Board’s licensee portal. No paper reminders are mailed – the Board sends electronic reminders only to the email address on file. After January, late fees apply and increase significantly on a monthly basis.
Retired status requires being aged 55 or older, having held an active CPA licence for at least 20 consecutive years, and no longer being an owner, partner, shareholder, member, or employee of a CPA firm.
What are the CPA ethics requirements in Louisiana?
Louisiana does not require a professional ethics exam for initial CPA licensure. The Board’s own FAQ explicitly confirms this, and neither the initial licence checklist nor the NASBA exam application materials include any ethics exam among the minimum requirements.
Ethics in Louisiana is exclusively a continuing professional education obligation, and even then applies only every two years – see the CPE section below for full details.
What are the CPA requirements for international candidates in Louisiana?
| Detail | Louisiana |
|---|---|
| US citizenship required | No |
| Residency required | Yes – for the exam only (120 days physical presence) |
| SSN required | Yes |
| Foreign credential evaluation | NIES or Foreign Academic Credentials Service (FACS) |
| Chartered Accountant training | Not accepted toward academic credit requirements |
Louisiana does not require US citizenship at any stage. However, the residency requirement for the exam applies to all candidates – including international candidates residing in Louisiana – as it is based on physical presence rather than citizenship. International candidates who are Louisiana residents and meet the 120-day requirement can sit as Louisiana candidates.
For candidates with education completed outside the United States, Louisiana accepts credential evaluations from two services:
Either service must submit the evaluation directly to CPAES. The evaluation must include: an equivalency summary, a credential analysis specifying country, degree, year and awarding institution, a course-by-course listing, and a course credit analysis covering total credits, accounting credits, and business credits.
A copy of the original international transcript must accompany each evaluation. Coursework completed as part of a Chartered Accountant or similar professional qualification programme is treated as professional training and does not count toward the academic credit requirements.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Louisiana?
Louisiana’s CPE structure is measured on a rolling two-year basis rather than a fixed biennial cycle – the Board describes this as a requirement that applies “looking forward and backward.”
| CPE requirement | Detail |
|---|---|
| Rolling 2-year total | 80 hours (any two consecutive calendar years combined) |
| Annual minimum | 20 hours per year (always required) |
| Attest participants | 8 hours in accounting and auditing (if performing attest work during the year) |
| Ethics course | 3 hours, Board-approved vendors only, in even-numbered years (2024, 2026, 2028…) |
| CPE year | 1 January to 31 December |
| Reporting deadline | 31 January of the following year |
| First year exemption | No CPE required in the year you are first licensed or reinstated |
| Records retention | Certificates of completion; upload to portal or retain for audit |
| Renewal deadline | 31 December annually |
| Annual renewal fee (active) | $120.00 |
The rolling structure means the total of the current year’s hours plus the previous year’s hours must always reach at least 80 – but there is always a 20-hour minimum per year regardless. In practice, the Board recommends aiming for 40 hours per year to avoid miscalculation risk.
As an example: if you reported 61 hours in 2024, a minimum of 20 hours is required for 2025 (61 + 20 = 81, which exceeds 80). But if you reported 20 hours in 2024, you would need 60 hours in 2025 to meet the biennial total.
Ethics CPE: Only required in even-numbered years. In odd-numbered years there is no ethics course obligation. In even years, the 3-hour ethics course must be completed through a specific Board-approved vendor – the approved list changes each year and is published on the Board’s website.
Only hours from approved vendors satisfy the ethics requirement; general ethics CPE from non-approved sources does not qualify for this requirement, though it counts toward the 80-hour total.
Attest participants: CPAs who are responsible for performing, planning, directing, or reporting on attest engagements during a calendar year – including in-charge accountants, supervisors, managers, and firm partners who sign – must complete at least 8 hours in accounting and auditing CPE for that year.
CPE reciprocity: Louisiana CPAs whose principal place of business is in another state may meet Louisiana’s CPE requirement by complying with that state’s CPE rules, provided that state requires CPE. This applies to the hour total and the ethics obligation.
FAQs
Yes. Louisiana remains on the 150-semester-hour pathway and has not introduced any alternative routes as of 2026.
Candidates may sit for the exam with fewer hours – the minimum to sit is a bachelor’s degree with the required 24 accounting and 24 business hours – but must reach 150 hours before applying for the licence. Exam scores are voided if 150 hours are not completed by 31 December of the fifth calendar year following successful exam completion.
Most candidates take 5 to 7 years:
– 4 to 5 years to complete a bachelor’s degree and reach 150 semester hours,
– 6 to 18 months to pass all four exam sections within the 30-month window, and
– at least 1 year of qualifying experience within the 4-year window before applying for the licence.
Louisiana’s requirement that education be complete before applying for the exam – with no early examination option – means the timeline is more fixed than in states that allow sitting in the final semester.
Yes – Louisiana considers its requirements to be substantially equivalent to all NASBA jurisdictions (all 50 states plus DC, Guam, CNMI, the US Virgin Islands, and Puerto Rico). Any CPA with an active licence from any of those jurisdictions may apply for a Louisiana reciprocal licence for a $120 fee. CPAs who establish their principal place of business in Louisiana are required to obtain a Louisiana reciprocal licence. Use the NASBA Mobility Tool to verify whether a Louisiana CPA can practise in a specific out-of-state jurisdiction.
Louisiana CPA salaries are anchored by the New Orleans metro area, which has significant demand in energy, maritime, tourism, and financial services. Baton Rouge supports a strong government and healthcare accounting market, while Shreveport and Lafayette contribute to the broader oil and gas sector demand. For detailed salary benchmarks by experience level and sector, see our CPA salary guide.
No. Louisiana does not require US citizenship for the exam or the licence. The key restriction is residency: to sit as a Louisiana exam candidate, candidates must have maintained 120 days of continuous physical presence in Louisiana within the year preceding the application.
An SSN is also required. International candidates with foreign-institution education must have credentials evaluated by NIES or FACS before applying.
Yes, in most cases. Louisiana is recognised as substantially equivalent under NASBA’s mobility framework, meaning a Louisiana CPA in good standing can generally practise in other states without a separate licence, provided Louisiana remains their principal place of business. Use the NASBA Mobility Tool to verify practice privileges in any specific state.
For the most current requirements and application forms, visit the Louisiana State Board of CPAs.
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