State & Territory Requirements
|Social Security # Requirement||No*|
|Education Requirement for Licensure||150 hours (including B.A.). Alternatively, 15 years of experience acceptable to the State Board for Public Accountancy may be substituted for education for admission to the examination and licensure. This experience must be earned under the direct supervision of a U.S. certified public accountant (CPA) as outlined above in the Experience Requirements section.|
|Participates in International Examination Program||Yes|
|Hours in Accounting:||33 semester hours in accounting with at least one course in each of the following areas: financial accounting and reporting; cost or managerial accounting; taxation; auditing and attestation services; fraud examination; internal controls and risk assessment; and accounting information systems. Also, 36 semester hours in general business electives in any combination of the following areas: business statistics; business law; computer science; economics; finance; management; marketing; operations management; organizational behavior; business strategy; quantitative methods; and information technology and systems.|
|Exam sitting requirements:||B.A. (120 hours) including a course in each of the following: financial accounting and reporting; cost or management accounting, taxation; and auditing.|
|Experience Requirements:||1 year experience earned in a public accounting firm, government, private industry or an educational institution in one of the following service areas: accounting, attest, compilation, management advisory, financial advisory, taxation, or consulting skills. The experience must be gained under the supervision of a U.S. certified public accountant who is properly licensed and registered or authorized to practice in the jurisdiction of their principal place of business.|
|Ethics Exam:||No ethics exam|
State Education Department Division of Professional Licensing Services
89 Washington Avenue, 2nd Floor East Mezzanine
150 hour education requirement became effective for licenses issued after Aug. 1, 2009
*Social security number is used for domestic candidates, however is not required; international program candidates are assigned a unique number by CPA Examination Services (CPAES).
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