CPA exam requirements by state

CPA Requirements By State

Last Updated:February 18, 2018
Jessica Davis

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 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 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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2 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!

      Reply

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