Wilkes University

CPA Exam State Requirements

You can determine which state’s CPA exam education and other requirements most closely match your personal profile and apply for the exam in that state. Each state board of accountancy provides this information on their individual websites. 

  • Below is a quick requirement reference for 14 states.
  • You can also find the state-specific exam requirements at NASBA.org or ThisWayToCPA.com.
Age Requirement: 18
Citizenship Requirement: No
Residency Requirement: Yes
Social Security Number Requirement: Yes
Education Requirement for Licensure 150 hours (includes B.A. Degree) Note: Any individual who has passed at least one part of the examination taken prior to 12/31/11, regardless of expired or unexpired credit will be exempt from the 150 hour semester credit education requirement. Applicant must still pass all parts of the examination within an 18 month period or any other requirements for issuance of a certificate.
Participates in International Examination Program Yes
Hours in accounting: 24 semester hours or equivalent quarter hours in accounting, auditing, business law, finance or tax subjects of a content satisfactory to the Pennsylvania Board.
Exam sitting requirements: B.A. (120 hours)
Experience requirements: 150 hours (includes B.A. Degree) - 1 year experience (includes 400 hours attest). For those that passed 1 section of the exam prior to 12/31/11: B.A. Degree-2 years experience (includes 800 hours attest). Master Degree or Postgraduate Degree-1 year experience (includes 400 hours attest). The experience must be in public accounting or as an internal auditor or an auditor with a unit of the Federal, State or local government and of a caliber satisfactory to the Board.
Ethics exam: No Ethics exam
Age Requirement: 18
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Education Requirement for Licensure 150 hours (including B.A)
Participates in International Examination Program Yes
Hours in accounting: 36 semester hours or equivalent quarter hours in accounting (30 hours must be in upper-level)
Exam sitting requirements: B.A. (120 hours)
Experience requirements: 1-year general requirement in private industry or government agency. Volunteer or intern work counts as long as it meets the definition of experience and was performed under a qualified person in the accounting field.
Ethics exam: Must pass AICPA Professional Ethics Exam for initial licensure
Age Requirement: 18
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program No
Hours in accounting: 150 hours (including B.A. or higher degree) 24 semester or equivalent quarter hours in accounting at undergraduate level and 15 hours in accounting at graduate level which includes financial accounting, auditing, taxation and management accounting
Exam sitting requirements: B.A. (120 hours) including a minimum of 60 semester hours selected from courses in English, history, foreign languages, mathematics, general psychology, science, geography, fine arts and music AND a minimum of 60 semester hours in professional courses including at least 24 semester hours in accounting including municipal and government accounting; at least 6 semester hours in business law; at least 6 semester hours in finance; at least 6 semester hours in economics; and at least 18 semester hours in related business subjects. Note: For an interim period of time, current CPA Exam applicants who do not meet the requirements for sitting with only 120 credit hours AND a baccalaureate degree will be told by CPA Examination Services (CPAES) via letter that they are being granted a waiver by the State Board that permits candidates to sit for the CPA Exam. OR 150 credit hours if ONE of the following conditions is met: 1.Earned a graduate degree from an accredited accounting program or department 2.Earned a graduate degree from a business school or college of business which is accredited AND completed at least 24 semester hours in accounting at the undergraduate level; OR 15 semester hours at the graduate level, OR an equivalent combination including courses covering the subjects of financial accounting, auditing, taxation and management accounting. An applicant may complete an equivalent combination of undergraduate and graduate level course work based upon a 3:2 ratio level so that three credit hours at the undergraduate level are equivalent to two credit hours at the graduate level. 3.Earned a baccalaureate degree from a business school or college of business which is accredited AND completed at least 24 semester hours in accounting at the undergraduate or graduate level, including courses covering the subjects of financial accounting, auditing, taxation and management accounting AND at least 24 semester hours of business courses or substantially equivalent (other than accounting) courses at the undergraduate or graduate level. 4.Earned a baccalaureate or higher degree from an educational institution which is accredited by the Middle States Association, Commission on Higher Education or other accrediting agency recognized by the Board and completed the following at least 30 semester hours of accounting, including courses covering the subjects of financial accounting, auditing, taxation and management accounting AND at least 24 semester hours in business courses or substantially equivalent (other than accounting courses) at the undergraduate or graduate level
Experience requirements: 1 year experience in the practice of public accountancy. The experience includes intensive and diversified experience in accounting or auditing.
Ethics exam: Exam on the laws, regulations and code of ethical conduct in effect in the state of New Jersey
Age Requirement: 21
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Education Requirement for Licensure (post-08/09) 150 hours (including B.A.) OR (pre-08/09) 120 hours (including B.A.) OR Fifteen years of public accounting experience acceptable to the State Board for Public Accountancy may be substituted for education for the admission to the examination.
Participates in International Examination Program Yes
Hours in accounting: B.A. Degree or higher degree from a program that is registered by the Department as meeting New York's 150 (post-08/09) or 120 (pre-08/09) semester hour education requirements OR A Masters degree in accounting from an AACSB accredited accounting program OR (post-08/09) 33 semester hours in accounting with at least one course in each of the following: financial accounting and reporting, cost or managerial accounting, taxation and auditing, accounting research and attestation services AND 36 semester hours in general business AND at least one course in ethics AND at least one course in communications OR (pre-08/09) 24 semester hours in accounting to include each of the following: Financial accounting, Cost accounting, Taxation, Audit and attestation AND 21 semester hours in business and accounting, 6 semester hours (or 4 semester hours at the graduate level) in business law, 6 semester hours in finance, 3 semester hours in statistics, and 6 semester hours in economics.
Exam sitting requirements: B.A. (120 hours) including a course in each of the following: Financial accounting, Cost or management accounting, Taxation, and Audit and attestation.
Experience requirements: 1 year experience gained in employment in a public accounting firm, government, private industry or an educational institution
Ethics exam: No Ethics Exam
Age Requirement: None
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Education Requirement for Licensure Prior to 8/1/12: M.A., B.A. or Associates Degrees. Effective 8/1/12: 150 hours (including B.A. Degree).
Participates in International Examination Program No
Hours in accounting: Prior to 8/1/12: 21 semester or equivalent quarter hours in accounting Effective 8/1/12: 24 semester or equivalent quarter hours in accounting
Exam sitting requirements: B.A. (120 hours)
Experience requirements: Prior to 8/1/12: M.A. Degree -1 year accounting experience as an employee of a firm engaged in public accountancy or as an accountant in government, commerce or industry and/or 2 years experience as the principal or owner of such an organization. B.A. Degree - 2 years experience as an owner, principal or employee of a firm engaged in the practice of public accountancy. Associates Degree - 4 years experience as an accountant in government, commerce or industry. On and After 8/1/12: 1 year accounting experience as an employee of a firm engaged in public accountancy or as an accountant in government, industry, academia or public practice.
Ethics exam: Must pass AICPA Ethics exam for initial licensure
Age Requirement: 18
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program No
Hours in accounting: Currently: 51 semester hours or equivalent quarter hours in accounting and related subjects. Including the attainment of a baccalaureate or higher degree that meets the following requirement: A major in accounting on the baccalaureate level, or its substantial equivalent from an institution that is a member of the American Assembly of Collegiate Schools of Business; the Association of Collegiate Business Schools and Programs; is accredited by or is a constituent of an institution accredited by the Middles States Association of Colleges and Schools; or the equivalent regional accrediting association for other regional areas; or is recognized and approved by the Board. Effective 10/1/11: The applicant shall have completed for the degree a curriculum that the Board considers to constitute: (1) a major in accounting; or (2) a substantial equivalent to a major in accounting, of which required credits or courses may be taken at any 2- or 4-year regionally accredited institution of higher education. The degree required under this section shall be awarded by a school, college, university, or other institution that: (1) is a member of the American Assembly of Collegiate Schools of Business; (2) is a member of the Association of Collegiate Business Schools and Programs; (3) is accredited by or is a constituent unit of an institution accredited by: (i) the Middle States Association of Colleges and Schools; or (ii) the equivalent regional accrediting association for other regional areas; or (4) is recognized and approved by the Board. The Board may use the services of any institution that it considers appropriate to determine what constitutes a substantial equivalent to a major in accounting under subsection (b)(2) of this section. If the Board uses an institution to determine curriculum equivalencies, the Board may accept as final the determination of that institution.
Exam sitting requirements: B.A. Degree (120 hours) in accounting or its equivalent.
Experience requirements: 1 year of practical work experience that is obtained through employment in government, industry, academia or public practice
Ethics exam: Must pass AICPA Professional Ethics Exam for initial licensure
Age Requirement: None
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in accounting: Accounting courses = minimum 24 semester hours, to include: auditing, financial accounting, management accounting and taxation. Business courses = minimum of 24 semester hours, not more than 6 semester hours of accounting courses (not included in the 24 hours of accounting courses) may be considered as business courses. Principles or introductory courses do not qualify in the 48 required hours.
Exam sitting requirements: 120 semester hours (including B.A.) with accounting concentration or equivalent.
Experience requirements: Employed full-time equivalent of 1 year in academia, a firm, government or industry in any capacity involving the substantial use of accounting, financial, tax or other skills that are relevant. Whether other skills are relevant shall be determined by the Virginia Board of Accountancy on a case-by-case basis. Self- employment does not qualify as experience.
Ethics exam: AICPA self-study Professional Ethics: AICPA Comprehensive Course
 
Age Requirement: 18
Citizenship Requirement: No
Residency Requirement: Yes
Social Security Number Requirement: Yes
Education Requirement for Licensure 150 hours (BA Degree)
Participates in International Examination Program Yes
Hours in accounting: 24 semester hours in accounting and 3 hours in commercial law.
Exam sitting requirements: 150 hours (must complete education requirement before sitting for exam)
Experience requirements: 1 year in government, industry, academia or public practice.
Ethics exam: No ethics exam
Age Requirement: None
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in accounting: 36 semester hours or equivalent quarter hours in accounting
Exam sitting requirements: B.A. (120 hours)
Experience requirements: 2 year general requirement in public practice, government or industry.
Ethics exam: Must pass AICPA Ethics exam for initial licensure
Age Requirement: 18
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in accounting: 18 graduate credits or 30 undergraduate credits or a combination thereof, to include financial accounting, audit, taxation and management accounting. In addition, CPA candidates must have 18 graduate credits or 24 undergraduate credits in business.
Exam sitting requirements: B.A degree (120 hours) including 21 credits in accounting to include coverage in financial accounting, audit, management accounting and taxation and 9 credits in business to include information systems, finance, and business law.
Experience requirements: To qualify for full report license, 1 year of public accounting experience to include 1000 hours in the report function on full disclosure financial statements, of which not more than 300 hours may consist of full disclosure compilations. One year of governmental field audit work may be accepted at the discretion of the Board of Public Accountancy for a full report license. For a non-report license, 1 year of public accounting experience or 3 years of non-public accounting in a position that is substantially equivalent to public accounting. Non-public accounting experience must be beyond entry level and under the supervision of a CPA. Applicants with a graduate degree in accounting, business administration or law qualify for a non-report license.
Ethics exam: No ethics exam
Age Requirement: None
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Education Requirement for Licensure Until January 1, 2005: B.A. Degree with accounting concentration. After January 1, 2005 and until June 30, 2014: 120 hours (including B.A. Degree or higher degree) with accounting concentration or equivalent. On or after July 1, 2014: 150 hours (including B.A. Degree or higher degree) with accounting concentration.
Participates in International Examination Program Yes
Hours in accounting: Prior to January 1, 2005: 12 semester hours in accounting. After January 1, 2005 and until June 30, 2014: 12 semester hours in accounting. On or after July 1, 2014: 30 semester hours of accounting courses. The accounting credits shall include coverage in financial accounting auditing, taxation, and management accounting.
Exam sitting requirements: B.A. (120 hours)
Experience requirements: Until June 30, 2014: B.A. Degree-2 years experience. Master's Degree in accounting, taxation, finance, or business administration-1 year experience. On or after July 1, 2014: 1 year experience. Can be gained through public accounting and governmental agencies.
Ethics exam: No ethics exam
  Education requirement will change effective July 1, 2014 to 150 hours (including B.A.) (candidates will still be able to sit for exam after completion of B.A)
Age Requirement: 18
Citizenship Requirement: No
Residency Requirement: Yes
Social Security Number Requirement: Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in accounting: 30 semester hours or equivalent quarter hours in accounting
Exam sitting requirements: 150 hours (must complete education requirement prior to sitting for exam)
Experience requirements: 1 year experience in public accounting: 150 hours or sat for the exam prior to 2000. 2 years public accounting experience: Sat for exam with less than 150 hours but obtained 150 hours prior to certification. The public accounting experience is gained through employment in government, business or academia.
Ethics exam: Ohio Board of Accountancy course on basic professional standards and responsibilities
Age Requirement: None
Citizenship Requirement: No
Residency Requirement: Yes
Social Security Number Requirement: Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in accounting: Graduate Degree with concentration in accounting. Graduate Degree accredited in business-24 semester or equivalent quarter hours in undergraduate accounting or 15 semester hours or equivalent quarter hours in graduate accounting or a combination thereof. B.A. Degree or higher degree 24 semester or equivalent quarter hours in undergraduate or graduate level accounting.
Exam sitting requirements: B.A. (120 hours)
Experience requirements: 1 year experience gained through employment in public practice, government, industry, education or a combination thereof.
Ethics exam: Must pass AICPA Professional Ethics Exam for initial licensure
Age Requirement: None
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Education Requirement for Licensure Prior to 7/1/2014: B.A. Degree. On or After 7/1/2014: 150 hours (including B.A. Degree).
Participates in International Examination Program Yes
Hours in accounting: Prior to 7/1/2014: B.A. Degree plus 30 semester hours or equivalent quarter hours of accounting, auditing and related subjects. On and After 7/1/2014: 150 hours (including B.A. Degree) plus 42 semester hours or equivalent quarter hours of accounting, auditing and related subjects.
Exam sitting requirements: B.A. or completion of B.A. within 60 days
Experience requirements: Effective prior to 7/1/2014: 2 years experience: B.A. degree. The experience shall include public accounting experience and must include 500 hours of attest, of which no less than 200 hours must be related to the audit function. Effective on 7/1/2014: 1 year experience: 150 hours (B.A. degree). The experience shall include public accounting experience and must include 500 hours of attest, of which no less than 200 hours must be related to the audit function
Ethics exam: Must complete a course of study in professional ethics for accountants acceptable to the Board

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