CPA exam requirements by state

CPA Requirements By State

Requirements to become a CPA are determined based on the 55 U.S. jurisdictions (all 50 states, Guam, Northern Mariana Islands, Puerto Rico, U.S. Virgin Islands, and Washington D.C.). You become eligible by meeting the specific requirements set forth by that state board of accountancy in which you applied for.  Please refer here for your State Board of Accountancy. Below is a summary of each jurisdiction’s requirements.

CPA State Requirements Overview

State Credits to Sit For ExamCredits For LicenseAgeCitizenshipResidencySocial SecurityExperienceEthics Exam
Alabama * 150 150 19 Yes No Yes Yes Yes
Alaska 120 (B.A.) or 18 semester hours within completing B.A. 150 19 No No Yes Yes Yes
Arizona 120 (B.A.) 150 18 No No Yes Yes Yes
Arkansas 150 150 None No No Yes Yes No
California 120 (B.A.) 150 None No No Yes Yes Yes
Colorado 120 (B.A.) 120A None No No Yes Yes Yes
Connecticut 120 (B.A.) 150 None No No Yes Yes Yes
Delaware 120 (B.A.) 150 None No No Yes Yes Yes
District of Columbia * 150 150 18 No Yes Yes Yes No
Florida 120 (B.A.) 150 None No No Yes Yes No
Georgia 120 (B.A.) 150 18 No No Yes Yes No
Guam 120 (B.A.) 150 None No No Yes Yes No
Hawaii * 120 (B.A.) or 120 days within completing B.A. 150 18 Yes No Yes Yes No
Idaho 120 (B.A.) 150 18 No Yes Yes Yes Yes
Illinois 150 150 18 No No No Yes Yes
Indiana ** 150 18 No No Yes Yes No
Iowa  120 (B.A.) or 120 days within completing B.A. 150 None No No Yes Yes Yes
Kansas * 150 150 None No Yes Yes Yes Yes
Kentucky 120 (B.A.) 150 18 No No Yes Yes No
Louisiana 150 150 None Yes Yes Yes Yes No
Maine  120 (B.A.) or 120 days within completing B.A. 150 None No No Yes Yes No
Maryland 120 (B.A.) 150 18 No No Yes Yes Yes
Massachusetts 120 (B.A.) 150 18 No No Yes Yes No
Michigan 120 (B.A.) 150 None No No Yes Yes No
Minnesota  120 (B.A.) or 120 days within completing B.A. 150 None No No Yes Yes Yes
Mississippi 150 150 None No Yes Yes Yes No
Missouri Within 60 days of completing education requirements 150 21 No Yes Yes Yes Yes
Montana * 120 (B.A.) 150 None No No No Yes Yes
Nebraska * 150 150 None No Yes Yes Yes Yes
Nevada 150 150 None No Yes Yes Yes Yes
New Hampshire 120 (B.A.) 120B None No No Yes Yes No
New Jersey 120 (B.A.) 150 18 No No Yes Yes Yes
New Mexico 120 (B.A.) 150 None No No Yes Yes Yes
New York 120 (B.A.) 150 21 No No Yes Yes No
North Carolina 120 (B.A.) 150 18 Yes No Yes Yes Yes
North Dakota Within 6 months of completing education requirements 150 None No No Yes Yes Yes
Northern Mariana          Islands 150 150 None No No No Yes No
Ohio 150 150 18 No Yes Yes Yes Yes
Oklahoma * 150 150 None No Yes Yes Yes Yes
Oregon 150 150 None No No Yes Yes Yes
Pennsylvania 120 (B.A.) 150 18 No Yes Yes Yes No
Puerto Rico None 150 21 No Yes Yes No No
Rhode Island 120 (B.A.) 150 None No Yes Yes Yes Yes
South Carolina 120 (B.A.) 150 18 No No Yes Yes Yes
South Dakota Within 100 days of completing education requirements 150 None No No No Yes Yes
Tennessee Within 200 days of completing education requirements 150 None No No Yes Yes Yes
Texas 150 150 None No No Yes Yes Yes
U.S. Virgin Islands None High School Diploma or College DegreeC None No Yes Yes Yes No
Utah 150 150 None No No Yes Yes Yes
Vermont 120 (B.A.) or within 60 days of completing B.A. 120D None No No Yes Yes
Virginia 120 (B.A.) 150 None No No Yes Yes Yes
Washington Within 180 days of completing education requirements 150 None No No Yes Yes Yes
West Virginia 120 (B.A.) 150 18 No Yes Yes Yes No
Wisconsin Within 60 days of completing education requirements 150 18 No No No Yes Yes
Wyoming 150 150 18 No Yes Yes Yes Yes


* Two-tiered states. CPA certificate is issued when candidate passes exams. License/permit to practice will be issued when experience requirement is complete.

** 24 semester hours or equivalent quarter hours in undergraduate accounting or 15 semester hours or equivalent quarter hours in graduate level accounting or a equivalent combination of both.

A: Before July 1, 2015: 120 hours with B.A. After July 1, 2015: 150 hours with B.A.

B: Before June 30, 2014: 120 hours with B.A. After June 30, 2014: 150 hours with B.A.

C: Diploma from a 4-year high school or Degree from recognized college or university or Degree from recognized college or university and complete 30 or more semester hours of study in accounting, business law, economics and finance of which 20 semester hours are in accounting.

D: Before July 1, 2014: 120 hours with B.A. After July 1, 2014: 150 hours with B.A.

What’s Next?

Now that you know if you qualify to sit for the CPA exam or not, check out my in-depth step by step process on how to get your CPA license! If you are ready to start studying, be sure to try out some free demos of the Top CPA Review Courses to help you find the course that best fit your learning style and budget.


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3 replies
    • Erica Supat
      Erica Supat says:

      Yes it is possible to get licensed in multiple states. However, since every state has different requirements you may have to go through a whole other process and other requirements to get licensed in another state. Be sure to check out that specific state’s Board of Accountancy website to verify which requirements are needed.

      Also, if you just want to practice in another state you can look into CPA Mobility which allows you bypass the entire licensing process in the other states using your original CPA license. Hope this helps!

  1. Prakash
    Prakash says:

    Does experience in practicing accounting count?
    I don’t have CPA but if I sit for exam in NY State with 120 credit requirement, do I still need 30 more credits for licensing or my experience as accountant over 15 years count?


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