State & Territory Requirements
|Social Security # Requirement||Yes|
|Education Requirement for Licensure||150 hours (including B.A.)|
|Participates in International Examination Program||Yes|
|Hours in Accounting:||24 semester hours in upper division or graduate level accounting which would include courses in financial accounting, auditing, taxation and managerial accounting.|
|Exam sitting requirements:||B.A. or within 120 days of B.A.|
|Experience Requirements:||1500 hours in audit, or 2-years in government, industry, academia, or public practice.|
|Ethics Exam:||No ethics exam|
Dept. of Commerce & Consumer Affairs, P.O. Box 3469
335 Merchant Street (96813)
Two-tiered 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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