To become a CPA in Rhode Island, you’ll need to meet the following requirements:
- Education: 120 semester hours with a bachelor’s degree and specific coursework to sit; three licensure pathways now exist following H8128 – a post-baccalaureate degree plus 1 year, a bachelor’s plus 30 additional hours plus 1 year, or a bachelor’s degree plus 2 years
- Exam: Pass all four sections through NASBA’s CPA Examination Services within a 30-month rolling credit window from score release date
- Ethics: Pass the AICPA Professional Ethics Comprehensive Course exam with 90% or better – required as a mandatory document with the licence application
- Experience: 1 year (1,820 hours minimum) in public practice, government, industry, or education, supervised by a licensed CPA
- SSN: Required for the licence application and cannot be waived; not required for the exam
- Licensure and CPE: Apply directly to the Rhode Island Board of Accountancy; triennial licences expire June 30 every three years; 120 CPE hours per triennial
Rhode Island requires the AICPA Ethics exam as a mandatory licence requirement. A score of 90% or better in the AICPA Professional Ethics Comprehensive Course must be submitted with the licence application – it is listed as a required document alongside transcripts and experience verification.
The ethics exam is also embedded in the experience regulations as one of five competencies that experience must demonstrate. Candidates should budget time and cost for this exam as part of their post-exam licence application process.
H8128, signed by Gov. Dan McKee on 23 June 2026, amends Rhode Island’s Public Accountancy Act (Chapter 5-3.1) effective immediately.
The legislation replaces the single 150-hour licensure route with three pathways: a post-baccalaureate degree with one year of experience, a bachelor’s degree plus 30 additional semester hours with one year of experience, and a new bachelor’s-degree-only pathway requiring two years of experience.
It also introduces individual mobility, allowing CPAs licensed in other US jurisdictions to practise in Rhode Island without obtaining a RI licence.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions.
Rhode Island CPA requirements: quick summary
| CPA requirement | Rhode Island |
|---|---|
| Education to sit | 120 semester hours + bachelor’s + specific coursework |
| Education for licence (from 23 June 2026) | Pathway 1: post-bac + 1yr; Pathway 2: bachelor’s + 30hrs + 1yr; Pathway 3: bachelor’s + 2yr |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Ethics exam | AICPA Professional Ethics, 90% required |
| Work experience | 1 year / 1,820 hours minimum |
| Credit window | 30 months from score release date |
| CPE | 120 hours per triennial, 6 hours ethics |
| Tier system | One-tier |
| Residency | Not required |
| SSN | Required for licence; not required for exam |
| Licence renewal | Triennial, 30 June |
Rhode Island does not require residency for the exam or the CPA licence.
The Board’s own Full Application form states it is for “any individual, regardless of residency.” The NASBA exam page confirms no residency requirement.
A Taxpayer Status Affidavit is required as part of the licence application under RIGL 5-76, but this does not require Rhode Island residency – candidates declare their RI tax status, which may simply be that no RI returns are owed.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Rhode Island?
Rhode Island uses different thresholds for sitting the exam and obtaining the licence.
To sit: 120 semester hours with a bachelor’s degree, including one of the three pathways below. All requirements must be met at time of application – “in progress” transcripts are not accepted.
For the licence (H8128, effective 23 June 2026): Three pathways are now available:
| Pathway 1 – post-baccalaureate | Pathway 2 – bachelor’s + 30hrs | Pathway 3 – new | |
|---|---|---|---|
| Education | Post-baccalaureate degree (master’s, PhD, JD, or other graduate degree) + accounting concentration | Bachelor’s degree + 30 additional semester credit hours + accounting concentration | Bachelor’s degree + accounting concentration |
| Experience | 1 year (1,820 hours) | 1 year (1,820 hours) | 2 years (3,640 hours) |
The accounting concentration for all three pathways is defined by Board rule. The Board is expected to promulgate implementing regulations; the existing concentration coursework standards from prior regulations remain operative until updated.
Under the graduate degree and bachelor’s sitting routes, accounting hours must include: 6hrs fundamental accounting, 6hrs intermediate financial accounting, 3hrs advanced financial accounting, 3hrs tax accounting, 3hrs auditing. Business hours (bachelor’s route) must include 3hrs business law and 3hrs economics. Business ethics must be integrated throughout the core curriculum.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Rhode Island?
Rhode Island is a CPAES state. Applications are submitted through the NASBA CPA Portal.
| Detail | Rhode Island |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee (per section) | $96.00 |
| Exam section fee | $268.59 |
| Total, 4 sections | $1,554.36 ($96 + ($96 + $268.59) × 4) |
| NTS validity | 6 months |
| Credit window | 30 months from score release date |
| Residency required | No |
| SSN required (exam) | No |
Official transcripts must be sent directly from each institution’s registrar to CPAES. Photocopies are not accepted. “In progress” transcripts are not accepted – all education requirements must be complete at time of application.
Rhode Island Prometric test centres are in Warwick and Cumberland.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Rhode Island?
| Detail | Rhode Island |
|---|---|
| Duration | 1 year minimum |
| Hours | 1,820 hours minimum |
| Settings | Public practice, government, industry, or education |
| Verifier | CPA with licence/permit to practice in the applicable jurisdiction |
| Cross-jurisdiction rule | If exam was passed in another state, that state’s experience requirement applies if it exceeds Rhode Island’s |
All four settings are accepted, each with specific quality criteria in the regulations. Government experience must involve non-routine accounting with independent judgment; Federal government positions must be GS-7 or above. Industry experience must include internal controls assessment and financial statement work. Education experience is limited to teaching upper-division courses.
Experience must also demonstrate five competencies under the regulations: understanding of the Code of Professional Conduct (demonstrated via AICPA ethics exam at 90%), ability to assess entity objectives, work paper preparation, financial statement preparation and analysis, and understanding of transaction streams and information systems.
Licence fees
| Fee | Amount |
|---|---|
| Initial CPA licence | $375.00 |
| Triennial renewal | $375.00 |
| Reinstatement of expired licence | $875.00 ($500 reinstatement + $375 renewal) |
| Practice Unit Permit | $0 |
| Licence verification | $25.00 |
Initial applications are submitted through Rhode Island’s e-Licensing portal. The $375 fee is due after preliminary Board approval and must be paid by check to the General Treasurer of the State of Rhode Island.
Triennial renewal: licences expire on 30 June every three years. The current cycle covers July 1, 2023 to June 30, 2026; the next renewal deadline is June 30, 2029. Online renewal opens May 1 and closes June 30 at 11:59 PM. This is a hard deadline with no grace period.
Inactive status: Rhode Island does not recognise inactive status. Licences are either active or expired. Expired licences may be reinstated by paying $875 and documenting 120 CPE hours in the preceding three years. Licences lapsed for five or more years require 240 CPE hours (double the standard amount).
Retired status: CPAs aged 55 or older whose licence is active and in good standing may apply for retired status, exempting them from renewal and CPE. Retired CPAs may not render professional services or use the CPA title without “retired” adjacent to it. Limited volunteer and uncompensated services (tax preparation, non-profit board service, government advisory roles) are permitted.
What are the CPA ethics requirements in Rhode Island?
Rhode Island requires the AICPA Professional Ethics Comprehensive Course exam with a score of 90% or better for initial CPA licensure. This is listed as a mandatory document in the Full Application instructions and must be submitted alongside transcripts and experience verification.
The 90% ethics exam is also one of five competencies that experience must demonstrate under the Board’s regulations. There is no separate timing requirement – the exam must be complete before submitting the licence application.
What are the CPA requirements for international candidates in Rhode Island?
| Detail | Rhode Island |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN (exam) | Not required |
| SSN (licence) | Required; cannot be waived (R.I. Gen. Laws Ch. 5-76) |
| Foreign credential (MRA holders) | IQEX + AICPA ethics 90% + 1 year experience |
| Foreign credential (non-MRA) | Full requirements: exam, education, experience |
No citizenship or residency requirement applies at either stage. The SSN requirement for the licence is statutory and explicitly cannot be waived. International candidates may sit the exam without citizenship or SSN; the SSN is required only at the licence application stage.
Foreign-educated candidates must have credentials evaluated by either NASBA International Evaluation Services (NIES) or Foreign Academic Credentials Service, Inc. (FACS) before applying through CPAES. Completed evaluations must be received directly from the evaluation service at the time of application. Coursework completed as part of a Chartered Accountant or similar programme is not accepted toward the education requirements.
For candidates from countries with a NASBA Mutual Recognition Agreement, the Board may presume substantial equivalency based on IQAB determination; these applicants must then pass IQEX, achieve 90% on the AICPA ethics exam, and complete one year of qualifying experience.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Rhode Island?
| CPE requirement | Detail |
|---|---|
| Hours per triennial | 120 hours |
| Ethics minimum | 6 hours (regulatory and behavioral ethics combined) |
| Self-study cap | 80 hours per triennial |
| Personal development cap | 24 hours per triennial |
| CPE period | July 1 to June 30 triennial |
| Hard renewal deadline | 30 June at 11:59 PM |
| Records retention | Current period + preceding period |
| CPE audit penalty | Up to $1,000 |
| New licensees (first cycle only) | 80 hours including 4 ethics |
| Non-residents | May meet home state CPE requirements instead |
New CPAs are exempt from CPE in the year they are initially certified. For their first renewal cycle only, they must complete 80 hours (including 4 ethics) rather than the full 120.
CPAs whose principal place of business is outside Rhode Island and who hold an active licence in that jurisdiction may satisfy Rhode Island’s CPE requirement by meeting their home state’s CPE requirements, provided their home state has CPE requirements and they are not claiming an exemption from them.
FAQs
Not since 23 June 2026. H8128 replaced Rhode Island’s single 150-hour requirement with three licensure pathways.
Pathway 1 (post-baccalaureate degree plus one year of experience) and Pathway 2 (bachelor’s plus 30 additional hours plus one year of experience) will still bring most candidates to approximately 150 total hours.
Pathway 3 – the fully new option – requires only a bachelor’s degree with an accounting concentration and two years of experience, with no additional credit hours required.
All three pathways require passing the CPA exam and the AICPA Professional Ethics exam at 90%.
Most candidates take 4 to 5 years of education (including the additional year to reach 150 hours), 6 to 18 months to pass all four sections within the 30-month credit window, and at least 1 year of qualifying experience.
Add time for completing the AICPA ethics exam and assembling the licence application. The full timeline from starting college to receiving the certificate is typically 6 to 7 years.
Yes – CPAs licensed in substantially equivalent jurisdictions can apply for a Rhode Island licence by reciprocity at the same $375 fee.
The same SSN and AICPA ethics exam requirements apply to reciprocal applicants. Rhode Island also participates in NASBA’s mobility framework, allowing Rhode Island CPAs in good standing to practise in most other states without a separate licence, provided Rhode Island is their principal place of business. Use the NASBA Mobility Tool to check specific states.
Individual mobility (H8128, §5-3.1-5(f), effective 23 June 2026): Any CPA holding a valid licence from another US jurisdiction can practise in Rhode Island without obtaining a RI licence, paying any fee, or filing any notice. CPAs whose principal place of business is Rhode Island must obtain a RI licence. CPAs who held practice privileges in RI as of 31 December 2024 retain them under the grandfathering provision.
Rhode Island CPAs serve an economy centred on healthcare, financial services, education, and defence. Providence is the dominant professional market, home to regional and national accounting firms, Brown University and other major institutions, and the state government. The healthcare sector – anchored by Lifespan and Care New England – generates strong demand for healthcare accounting and audit work.
The state’s proximity to Boston also creates a commuter dynamic, with some Rhode Island CPAs working in the Greater Boston market. For detailed salary benchmarks, see our CPA salary guide.
No to both. The Board’s own application form is explicit that it applies to “any individual, regardless of residency.” No citizenship requirement exists.
The only identification requirement is an SSN for the licence application, which is required by statute and cannot be waived. No SSN is needed to sit for the exam. International candidates from MRA countries may qualify via IQEX; all others must sit the full CPA exam.
For current requirements and application forms, visit the Rhode Island Board of Accountancy.
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