Hello David,
Becker CPA Review ( www.beckercpa.com ) provides a CPA Exam
Requirements State by State Reference Guide.
?The CPA license is issued at the state or territory (jurisdiction)
level. To become a licensed CPA, you must be declared eligible for the
examination, and subsequently licensed, by the board of accountancy in
one of the 54 U.S. jurisdictions. An individual becomes ?eligible? for
the exam by meeting specific requirements as determined by the board
of accountancy for the jurisdiction for which they are applying. This
website summarizes these requirements for each jurisdiction and
provides resources to help you manage the CPA Examination application
process.?
http://www.beckercpa.com/state/index.cfm?errMsg=Please%20choose%20a%20state&CFID=58551&CFTOKEN=91987342
Instructions
1. Select a State
2. To determine the specific exam application requirements for a
particular jurisdiction, please click on the specific state or
territory.
CPA Exam Requirements
Alabama
150 Semester Hours Required - Yes
Other: Baccalaureate with 150 hours or Graduate degree
Additional Educational Requirements
minimum of 33 semester hours in accounting excluding introductory courses and
27 semester hours in business courses excluding accounting and
3 semester hours in business law
http://www.beckercpa.com/alabama/
Alaska
150 Semester Hours Required? No
Other:
Need 150 hours to be granted certificate but do not need 150 to sit for exam
Additional Educational Requirements
- degree with an accounting concentration or minimum of 15 semester
hours in accounting or one year of public accounting experience
- individual is qualified to take the exam if within 18 semester hours
of meeting undergraduate educational requirements
http://www.beckercpa.com/alaska/
Arizona
150 Semester Hours Required? No
Other:
Need 150 hours to be granted certificate but do not need 150 to sit for exam
Additional Educational Requirements
- must complete 24 accounting semester hours
- including 12 hours in intermediate or advanced accounting and 18
semester hours of related courses
- to be granted certification, minimum of 36 semester hours in
accounting courses, of which at least 30 are upper level and at least
30 semester hours are related courses
http://www.beckercpa.com/arizona/
Arkansas
150 Semester Hours Required? Yes
Other: Baccalaureate with 150 hours or Graduate degree
Additional Educational Requirements
- 150 semester hours with baccalaureate with 30 semester hours in accounting or
- Graduate degree with concentration in accounting or Graduate degree
from a business school with 30 semester hours in accounting
- Arkansas considers 3 levels of accreditation in evaluating
coursework at different Universities and requires a minimum number of
hours in specific subjects
Applicant must be a resident, employee, OR have office in the state? Yes
http://www.beckercpa.com/arkansas/
California
150 Semester Hours Required? No
Additional Educational Requirements
24 semester hours in accounting (educational requirements vary,
contact State Board for specific details) and
24 semester hours in business-related courses (educational
requirements vary, contact State Board for details)
http://www.beckercpa.com/california/
Colorado
150 Semester Hours Required? No
Additional Educational Requirements
27 semester hours in accounting (21 in specialized accounting courses) and
21 semester hours in other business administration courses
additional education (beyond baccalaureate degree) may reduce
experience requirement for certification purposes
http://www.beckercpa.com/colorado/
Connecticut
150 Semester Hours Required? Yes
Other: Baccalaureate with 150 hours
Additional Educational Requirements
36 semester hours in accounting and
30 semester hours in economics and business administration education
other than accounting
At least 60 hours in general education
http://www.beckercpa.com/connecticut/
Delaware
150 Semester Hours Required? No
Minimum Degree Required: Associates
Other:
Associate or Baccalaureate or Graduate
Additional Educational Requirements
21 semester hours of accounting, auditing or federal taxation
http://www.beckercpa.com/delaware/
District of Columbia
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours
Additional Educational Requirements
24 hours plus 3 hours in Business Law
http://www.beckercpa.com/district%5Fof%5Fcolumbia/
Florida
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate (accounting concentration) plus 30 semester hours
Additional Educational Requirements
? 36 semester hours in accounting above the elementary level and
? 39 semester hours in general business education which shall include
not less than 6 in business law
http://www.beckercpa.com/florida/
Georgia
150 Semester Hours Required? No
Minimum Degree Required: Baccalaureate
Other: Need 150 hours to be granted certificate but do not need 150 to
sit for exam
Additional Educational Requirements
20 semester hours above introductory level
to be granted certification, minimum of 30 semester hours in
accounting subjects above the elementary level and 24 hours in general
business subjects
http://www.beckercpa.com/georgia/
Hawaii
150 Semester Hours Required? No
Minimum Degree Required: Baccalaureate
Other:
Need 150 hours to be granted license but do not need 150 to sit for exam
Additional Educational Requirements
Degree with a major in a subject other than accounting, must have 18
semester hours of upper division accounting
Must meet minimum educational requirements at time of application or
expect to meet it within 120 days from the date the NTS is printed
to be granted certification, minimum of 24 semester hours in upper
division accounting courses and 24 semester hours in upper division
non-accounting business courses
http://www.beckercpa.com/hawaii/
Idaho
150 Semester Hours Required? No
Minimum Degree Required: Baccalaureate
Other:
Need 150 hours to be granted certificate, but do not need 150 hours to sit
Additional Educational Requirements
30 semester hours in business administration subjects, of which 20
semester hours in the study of accounting subjects
Other: Must be a resident, have been a resident, or intend to
immediately become a resident of Idaho
http://www.beckercpa.com/idaho/
Illinois
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other: Baccalaureate with 150 semester hours
Additional Educational Requirements
Baccalaureate degree with at least 24 semester hours in accounting at
undergrad level and at least 24 hours of business courses at the
undergrad level or
Graduate degree with at least 24 semester hours in accounting at
undergrad level or 15 semester hours at the graduate level (based on
AACSB accreditation)
Courses must be completed and degree earned prior to submission of
application. Final transcripts must be submitted with application.
http://www.beckercpa.com/illinois/
Indiana
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other: Baccalaureate with 150 semester hours
Additional Educational Requirements
? Baccalaureate degree with at least 24 semester hours in accounting
at undergrad or graduate level or
? Graduate degree with at least 24 semester hours in accounting at
undergrad level or 15 semester hours at the graduate level
? Baccalaureate or Graduate degree, minimum of 24 semester hours in
business administration and economics courses, other than accounting
at the undergraduate or graduate level
http://www.beckercpa.com/indiana/
Iowa
150 Semester Hours Required? No
Minimum Degree Required: Baccalaureate
Other:Need 150 hours to be granted certificate but do not need 150 to
sit for exam
Additional Educational Requirements
Baccalaureate degree in business or accounting with at least 24
semester hours in non-elementary accounting courses or
Baccalaureate degree with at least 24 semester hours in non-elementary
accounting courses and at least 24 semester hours in business-related
courses or
Graduate degree with concentration in accounting or Graduate degree in
business with at least 24 semester hours in non-elementary accounting
courses http://www.beckercpa.com/iowa/
Kansas
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours
Additional Educational Requirements
30 semester hours in accounting and
42 hours in business and general education courses and
11 semester hours in written and oral communications
Applicant must be a resident, employee, OR have office in the state? Yes
http://www.beckercpa.com/kansas/
Kentucky
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours
Additional Educational Requirements
27 semester hours in accounting and
12 semester hours in other business related subjects
Other: Residency is not required. However, candidate must have a KY
mailing address.
http://www.beckercpa.com/kentucky/
Louisiana
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours
Additional Educational Requirements
an accounting concentration of 24 semester hours at the undergraduate
level or 21 semester hours at the graduate level and
24 semester hours of business courses other than accounting including
Commercial Law suitable for the CPA Exam
Louisiana specifies the courses included in the 24 hours of accounting
with only 6 hours of electives allowed.
Applicant must be a resident, employee, OR have office in the state? Yes
Other: First-time candidates must have maintained continuous residency
for 120 days within one year preceding the examination.
http://www.beckercpa.com/louisiana/
Maine
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours
Additional Educational Requirements
15 semester hours of accounting auditing and ethics
Educational requirements must be met within 120 days following the
actual exam date
http://www.beckercpa.com/maine/
Maryland
Education requirements
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours
Additional Educational Requirements
at least 27 semester hours of accounting and
a minimum of 30 hours in related subjects
http://www.beckercpa.com/maryland/
Massachussets
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours or Graduate degree
Additional Educational Requirements
Baccalaureate with 24 semester hours in accounting and 24 semester
hours of business courses other than accounting or
Graduate degree with minimum of 24 semester hours in accounting at the
undergraduate level or 18 at the graduate level and 24 hours of
business courses at the undergrad level or 18 at the grad level
http://www.beckercpa.com/massachusetts/
Michigan
150 Semester Hours Required? No
Minimum Degree Required: Baccalaureate
Other:
Need 150 hours to be granted certificate but do not need 150 to sit for exam
Additional Educational Requirements
24 semester hours in accounting and
24 semester hours in general business subjects
May sit 30 days prior to meeting educational requirements
http://www.beckercpa.com/michigan/
Minnesota
150 Semester Hours Required? No
Minimum Degree Required: Baccalaureate
Other:
24 semester hours of accounting and 24 hours in business related courses
Baccalaureate (accounting concentration)
May sit for exam with lesser or no degree if qualifying experience
requirements are satisfied
1 year experience plus 150 hours is required to be granted certificate
Need 150 hours to be granted certificate but do not need 150 to sit for exam
Applicant must be a resident, employee, OR have office in the state? Yes
Other:Be a resident, be regularly employed, or working in Minnesota
within 90 days preceding or following the examination
http://www.beckercpa.com/minnesota/
Mississippi
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours
Additional Educational Requirements
minimum of 24 semester hours in upper division or graduate level
accounting and minimum of 24 hours in upper division or graduate
level business related courses
Mississippi specifies the courses for 15 of the 24 accounting hours required
Applicant must be a resident, employee, OR have office in the state? Yes
http://www.beckercpa.com/mississippi/
Missouri
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Applicant must be a resident, employee, OR have office in the state? Yes
Other: Baccalaureate with 150 semester hours
Additional Educational Requirements
minimum of 27 semester hours in accounting above introductory level and
33 semester hours in general business
May sit 60 days prior to meeting educational requirements
http://www.beckercpa.com/missouri/
Montana
150 Semester Hours Required? No
Minimum Degree Required: Baccalaureate
Other:Need 150 hours to be granted certificate but do not need 150 to sit for exam
Additional Educational Requirements
minimum of 24 semester hours in accounting at the graduate or upper
division level and minimum of 24 hours in general business subjects
http://www.beckercpa.com/montana/
Nebraska
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Applicant must be a resident, employee, OR have office in the state? Yes
Other:
Baccalaureate with 150 semester hours
Additional Educational Requirements
minimum of 30 semester hours in accounting above the introductory level and
36 hours in general business subjects
May sit 60 days prior to meeting educational requirements
http://www.beckercpa.com/nebraska/
Nevada
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours
Additional Educational Requirements
minimum of 30 semester hours in accounting above the introductory level and
24 hours of general business subjects and
3 hours of business law
http://www.beckercpa.com/nevada/
New Hampshire
150 Semester Hours Required? No
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 120 semester hours
Additional Educational Requirements
minimum of 12 semester hours in accounting and
12 hours in other business courses
http://www.beckercpa.com/new%5Fhampshire/
New Jersey
150 Semester Hours Required? No
Minimum Degree Required: Baccalaureate
Other:
Need 150 hours to be granted license but do not need 150 to sit for exam
Baccalaureate with 120 semester hours
Additional Educational Requirements
License requirement: Baccalaureate degree in business with at least 24
semester hours in accounting at the undergraduate level or the
graduate level and at least 24 semester hours in business courses
(other than accounting courses) at the undergraduate level or
License requirement: Baccalaureate degree with at least 30 semester
hours in accounting and at least 24 semester hours in business courses
(other than accounting courses) at the graduate or undergraduate level
or
License requirement: Graduate degree with concentration in accounting
or Graduate degree in business with at least 24 semester hours in
accounting at the undergrad level and at least 15 semester hours in
accounting at the graduate level
http://www.beckercpa.com/new%5Fjersey/
New Mexico
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours
Additional Educational Requirements
30 semester hours in accounting, 3 of which may be in business law
http://www.beckercpa.com/new%5Fmexico/
New York
Semester Hours Required? No
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 120 semester hours
Additional Educational Requirements
Baccalaureate with 120 hours: minimum of 24 semester hours in
accounting plus additional coursework (only available through August
1, 2009) or
Baccalaureate with 150 hours: minimum of 33 semester hours in
accounting plus additional coursework
may sit for exam with lesser or no degree if qualifying experience
requirements (15 years) are satisfied
http://www.beckercpa.com/new%5Fyork/
North Carolina
150 Semester Hours Required? No
Minimum Degree Required: Baccalaureate
Other:
Need 150 hours to be granted license but do not need 150 to sit for exam
Additional Educational Requirements
minimum of 30 semester hours in accounting; may count 1 bus. Law class
(3 hrs.) towards the 30 hrs.
May sit 120 days prior to meeting educational requirements
http://www.beckercpa.com/north%5Fcarolina/
North Dakota
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours
Additional Educational Requirements
accounting concentration with minimum of 24 hours in accounting and
24 hours in general business subjects
May sit prior to completion of education requirements if requirements
will be satisfied within 6 months of exam
http://www.beckercpa.com/north%5Fdakota/
Ohio
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours or Graduate degree
Additional Educational Requirements
a baccalaureate or associates degree and a score of 1200 on the verbal
and quantitative sections of the Graduate Record Examination General
Test
Baccalaureate with 30 semester hours in accounting and 24 semester
hours in business subjects or
Graduate degree in accounting or
Graduate degree in business with 30 semester hours of accounting at
the undergrad level or 18 at the graduate level
http://www.beckercpa.com/ohio/
Oklahoma
Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours
Additional Educational Requirements
30 semester hours in accounting above introductory level (minimum of
one auditing course) and 9 upper division hours in business courses
At least 76 credit hours must be upper division
Other: Resident of Oklahoma
http://www.beckercpa.com/oklahoma/
Oregon
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours
Additional Educational Requirements
24 semester hours in accounting plus
24 semester hours in accounting or in related business subjects
http://www.beckercpa.com/oregon/
Pennsylvania
150 Semester Hours Required? No
Minimum Degree Required: Baccalaureate
Other:
150 hours may reduce experience required for license but do not need
150 to sit for exam
Baccalaureate with 150 semester hours or Graduate degree
Additional Educational Requirements
150 hour requirement is an option which after Jan 1, 2000 allows
candidate to reduce required two years experience for certification to
1 year
Baccalaureate degree with at least 24 semester hours in accounting or
Baccalaureate degree with 150 semester hours with at least 36 semester
hours in accounting or
Masters degree with at least 24 semester hours in accounting
Applicant must be a resident, employee, OR have office in the state? Yes
Other: Residency, employee in PA (under supervision of licensee), or
PA college grad
http://www.beckercpa.com/pennsylvania/
Rhode Island
150 Semester Hours Required? No
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 hours or Graduate with 150 hours or special 120 hour rule
Need 150 hours to be granted certificate but do not need 150 to sit for exam
Additional Educational Requirements
Baccalaureate with 150 hours with 24 hours in accounting and 24 hours
of general business or
Graduate degree with concentration in accounting or Graduate degree
with 15 semester hours in graduate level accounting or 24 hours in
accounting at the undergrad level
A candidate not meeting the 150 hours may sit if having completed 120
semester hours or having met one of the conditions under the 150 hour
requirement
http://www.beckercpa.com/rhode%5Fisland/
South Carolina
150 Semester Hours Required? No
Minimum Degree Required: None
Other:
Need 150 hours to be granted license but do not need 150 to sit for exam
120 semester hours required to sit
Additional Educational Requirements
120 semester hours to sit for CPA exam.
Minimum 24 semester hours of 120 needs to be in accounting classes, of
the 24 hours, 12 must be Financial Acct (Intermediate), Managerial
Acctg (Cost), Auditing and Tax all taught at Junior level or above.
Minimum 24 hours of 120 must be in business classes.
No degree to sit.
Other:
SC residents are required to take the examination as SC candidates if
they intend to seek licensure in SC. Must have a SS## or resident
alien number to sit for exam.
http://www.beckercpa.com/south%5Fcarolina/
South Dakota
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours
Additional Educational Requirements
24 semester hours in accounting at the grad or undergrad level and
24 semester hours in general business
http://www.beckercpa.com/south%5Fdakota/
Tennessee
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours
Additional Educational Requirements
24 semester hours in accounting and
24 semester hours in general business
May sit 120 days prior to meeting educational requirements
http://www.beckercpa.com/tennessee/
Texas
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours
Additional Educational Requirements
minimum of 30 upper division semester hours in accounting above the
principles level and 21 upper division hours of related business
courses plus 3 hours ethics course Only accounting subjects tested on
the CPA Exam are counted, e.g. International Accounting does not count
as required accounting hours
http://www.beckercpa.com/texas/
Utah
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours or Graduate degree with 150 semester hours
Additional Educational Requirements
Graduate degree in accounting OR
MBA degree which includes not less than 24 hours in upper division
acctg courses or 15 hours in grad level acctg courses OR
baccalaureate or graduate degree with 150 semester hours which
includes minimum hourly combinations in upper and graduate accounting
and business related courses
http://www.beckercpa.com/utah/
Vermont
150 Semester Hours Required? No
Minimum Degree Required: None
Other:
60 semester hours of college credit
Additional Educational Requirements
hours must be in specific accounting and business subjects
Certificate of Enrollment must be completed to confirm that all
requirements in progress will be completed no later than 60 days
following the actual date the application is received
http://www.beckercpa.com/vermont/
Virginia
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Additional Educational Requirements
Minimum of 30 semester hours in accounting and
Minimum of 24 semester hours in business courses
Effective July 1, 2006, a minimum of 150 semester hours will be
required for first time applicants
http://www.beckercpa.com/virginia/
Washington
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:
Baccalaureate with 150 semester hours
Additional Educational Requirements
24 semester hours in accounting with at least 15 of the hours at the
junior, senior or graduate level and
24 hours in business subjects
May sit 180 days prior to meeting educational requirements
http://www.beckercpa.com/washington/
Wisconsin
150 Semester Hours Required? Yes
Minimum Degree Required: Baccalaureate
Other:Baccalaureate with 150 semester hours or Graduate degree
Additional Educational Requirements
baccalaureate degree with at least 24 hours in accounting and at least
24 hours in business courses or
Graduate degree with concentration in acctg or graduate degree from a
business school with 24 hours in acctg at the undergrad level or 15
hours at the grad level
educational requirements must be met within 60 days of taking the exam
http://www.beckercpa.com/wisconsin/
Wyoming
150 Semester Hours Required? No
Minimum Degree Required: Baccalaureate
Other:
150 hours required to meet 1 year experience requirement for
certificate but do not need 150 to sit
Additional Educational Requirements
Baccalaureate with 24 semester hours or
Baccalaureate with 150 semester hours which includes 24 hours in upper
division accounting and 24 hours in business courses
Other: Resident of WY or regularly employed in WY or graduate of
University of Wyoming
http://www.beckercpa.com/wyoming/
Search terms used:
CPA Exam Requirements Alaska Arkansas Alaska California
I hope the information provided is helpful!
Best regards,
Bobbie7 |
