CPA Requirements By State - Beat the CPA! 2023

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.) as well as the different boards of accountancy. Hence, the application process involves meeting the specific eligibility requirements (credit hours, educational requirements, etc.) set forth by that state board of accountancy in which you applied. Please refer here for your State Board of Accountancy. The following is a summary of each jurisdiction’s requirements.

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CPA State Requirements Overview

STATE	CREDITS TO SIT FOR EXAM	CREDITS FOR LICENSE	AGE	CITIZENSHIP	RESIDENCY	SOCIAL SECURITY	EXPERIENCE	ETHICS 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

Notes:

* 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 a Bachelors degree. After July 1, 2015: 150 hours with a Bachelors degree.

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.

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What’s Next?

Now that you know if you qualify to sit for the Uniform 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 best CPA study material to help you find the course that best fit your learning style and budget.