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:||120 semester hours of postsecondary education, including a baccalaureate degree at a regionally accredited college or university. 24 semester hours (excluding introductory courses) at the upper division undergraduate and/or graduate level *OR* Awarded a graduate degree in accounting from a Board-recognized program. Also required to sit for the exam: 24 semester hours in business courses (other than accounting courses) at the undergraduate or graduate level from among the following subject areas: economics; legal and social environment of business; business law; marketing; finance; organization, group, and individual behavior; quantitative applications in business; communication skills, and business ethics.|
|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.|
- Quarter credit hours are also accepted and are equivalent to 2/3 of a semester hour (divide quarter credits by 1.5 or multiply semester credits by 1.5).
- Two-tier state. When a CPA passes the exam, a certificate will be issued if the candidate meets the 150-hour requirements for licensure. However, a license/permit to practice will be issued when the experience requirement is completed.
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