State & Territory Requirements
|Social Security # Requirement||Yes|
|Education Requirement for Licensure||150 hours (including B.A.)|
|Participates in International Examination Program||No|
|Hours in Accounting:||A candidate shall be determined to have a concentration in accounting or its substantial equivalent upon completing one of the following: (1) 24 semester hours or equivalent quarter hours in accounting (excluding introductory hours) at the upper division under graduate and/or graduate level which includes: 9 hours in financial accounting, 3 hours in auditing, 6 hours in taxation, 3 hours management accounting, 3 hours in governmental and not-for-profit accounting, and at least 3 hours in business law concentrating primarily on the Uniform Commercial Code; (2) a graduate degree from a program that, at the time the degree was awarded, was accredited in accounting by the American Assembly of Collegiate Schools of Business (AACSB) or a comparable accrediting organization recognized by the Board; (3) a graduate degree from a program that, at the time the degree was awarded, was accredited in business by the AACSB, or a comparable accrediting organization recognized by the Board, and completed a course of instruction that includes all of the requirements specified in (1) above.|
|Exam sitting requirements:||B.A. (120 hours)|
|Experience Requirements:||1-year in public accounting or, 2-years in industry, business, government, or college teaching|
|Ethics Exam:||Must pass AICPA Ethics Exam for initial licensure|
Two-tier state. When a CPA passes the exam, a certificate will be issued. However, a license/permit to practice will be issued when the experience requirement is completed.
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