Your State-by-State Guide to CPA Exam & License Requirements
Exploring the idea of taking the CPA exam? Knowing licensure requirements according to where you live is a useful first step. Use this state-by-state OMD guide to learn how to best prepare for your future as a licensed CPA as well as find other accounting student resources.
As someone who’s good with numbers, you’ll love this: an estimated 75% of the CPA workforce will retire over the next 15 years, according to The American Institute of Certified Public Accountants (AICPA). Couple that with a decline in the number of Certified Public Accountant (CPA) candidates testing for licensure over the last decade, and there’s a perfect opportunity that makes now the best time to take your CPA exam.
The test usually requires up to 150 college credits, equivalent to a graduate degree like the online master of accountancy (MAcc). So, if you’re getting geared up to take your CPA exam, check out this state-by-state guide to CPA test and license requirements to gain the insights you need to secure your future career.
Although every state has unique requirements for becoming an accountant, similar licenses are offered in most states. Below, we explore the most popular types of licenses offered across state lines.
Minimum Age
While many states don’t have a minimum age requirement, some do with 18 being the most common and others, like New York with a minimum of 21, require you to be older. Because most states also have a minimum credit requirement that essentially necessitates master’s level education, you’ll probably be well over the minimum age requirement of all states by the time you’re eligible with credits to sit for the CPA exam.
State Residency
Some state statutes specifically state that you must be a resident of that state, while others are flexible. Hawai’i’s accountancy requirements, for example, don’t require residency but do mandate U.S. citizenship or authorization to work in the state. Each state board of accountancy typically indicates whether residency is a requirement in its FAQs or rules.
Educational Requirements
Educational requirements are often the most tedious and detailed portion of CPA guidelines. Some states specifically call out how many credit hours you need and at what level of education. Check out Louisiana’s explanation of education prerequisites for more information. A good source to research specific educational requirements is the National Association of State Boards of Accountancy (NASBA) with detailed minimum educational requirements listed by state for the exam. Keep in mind that many states allow you to sit for your exam before you reach the total number of credits you need for licensure.
The CPA Licensing Process Explained
Just like the process for qualifying to sit for the CPA exam, licensing requirements for becoming a certified public accountant vary by state. While the specifics are different depending on where you wish to become licensed, the overarching process typically follows the same four steps.
Step 1: Pass Your CPA Examinations
The first and most obvious step in the licensure process is to pass your exams. The CPA exam is usually your first step, and NASBA’s CPA Exam Candidate Guide is a great resource to learn more about the specifics of the Uniform CPA Examination and its four sections, but some states also require you to pass one or more ethics examinations to qualify for licensure. Connecticut, for example, requires the AICPA Professional Ethics for CPAs self-study exam with a score of 90 or better.
Step 2: Meet Your State’s Educational Requirements
While you can often sit for the CPA exam before securing the necessary total credits needed for licensure, you still need to earn all credits with passing grades before officially becoming licensed. Make sure you research these guidelines thoroughly; Washington’s education requirements, for example, does a thorough job of detailing which education requirements need to happen before sitting for the exam versus which need to be fulfilled for licensure.
Step 3: Gain Work Experience
All state boards of accountancy call out the number of hours of professional accounting work you need to complete before you can become licensed. California CPA licensure is one example, requiring a minimum of one year. In most cases, this work can be done in a variety of settings but needs to be verified by a licensed CPA before you can earn your license.
Step 4: Apply for CPA Licensure
Your final step involves researching your state board’s process to discover how to apply for initial licensure. Virginia, for example, walks you through the process and provides checklists for what you need to accomplish before applying. You’ll likely need to supply verifications for exams and experience, transcripts, and pay fees within a certain time frame from the date you passed your CPA exam.
CPA Requirements by State: Exam & Licensure
Click on the map below or select your state from the drop-down menu to see its CPA exam and licensure requirements.
Education: Bachelor’s from regionally accredited college
Credit Hours: 120
Additional Guidelines: 24 upper-division semester hours of accounting; 24 semester hours of business-related courses
Credit Hours: 150
Ethics Exam: No
Work Experience: One year of full-time employment with a public accounting firm as a staff accountant, supervised by a practicing CPA or PA; or two years of full-time, supervised employment as an industry, business, government, or college-teaching accountant; or a combination of the two.
Additional Guidelines: 33 upper-division semester hours of accounting; 27 semester hours of business-related courses
Residency: Alaska does not require a Social Security number, U.S. citizenship, or state citizenship to take the CPA exam or apply for licensure.
Education: Bachelor’s or higher degree from a regionally accredited college, along with subject-specific requirements: 24 semester hours in accounting plus three semester hours each in business law, economics, and either math, statistics, and/or computer science; or master’s degree with 15 semester hours of accounting coursework
Credit Hours: 120
Additional Guidelines: Meet minimum education requirements or be within 18 semester hours of earning a bachelor’s from a regionally accredited college or university; at least 15 semester hours of accounting subjects
Credit Hours: 150
Ethics Exam: Yes
Work Experience:Two years of accounting experience as determined acceptable and satisfactory by the Board of Accountancy
Residency: U.S. citizen and hold a Social Security number
Education: Bachelor’s or higher from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution
Credit Hours: 150
Additional Guidelines: At least 36 credits of accounting coursework, including 30 upper-level hours; at least 30 credits of coursework in business or other related subjects
Residency: No in-state residency or citizenship requirements, but you must have a Social Security number.
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: Bachelor’s with 30 hours of upper-level accounting (topic-specific) and 30 hours in business other than accounting; Accounting and business classes completed with a grade of “C” or above.
Credit Hours: 150
Ethics Exam: Yes
Work Experience: One year or 2000 hours of experience through employment in government, industry, academia, or public practice
Additional Guidelines: License obtained within three years of completing the CPA exam
Residency: No in-state residency or citizenship requirements, but you must have a Social Security number
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Requirements: 24 semester units each in accounting and business-related subjects, plus 20 semester units in accounting study and 10 semester unite in ethics
Credit Hours: 150
Ethics Exam: Yes
Work Experience: 12 months through employment in public or non-public accounting obtained under the supervision of an individual with an active CPA license
Residency: No in-state residency or citizenship requirements, but you must have a Social Security number
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: 27 total semester hours of accounting coursework of which 21 hours must be above the introductory level and three an audit course that concentrates on U.S. generally accepted auditing standards (GAAS); 21 total semester hours of non-duplicative business administration coursework
Credit Hours: 150
Ethics Exam: Yes
Work Experience: Minimum of 1,800 hours of public, private, or governmental accounting experience completed in a maximum of three consecutive years and under the supervision of an active CPA in good standing
Educational Requirements: A bachelor’s degree; 46 semester hours in accounting and related subjects that include at least 24 semester hours in accounting, one business law course, one economics course, and one finance course
Residency: No residency or citizenship requirements, but you must have a Social Security number
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: 24 semester hours in accounting, including at least three semester credits each in financial accounting, auditing, cost or managerial accounting, U.S. federal income tax, and commercial or business law
Credit Hours: 150
Ethics Exam: Yes
Work Experience: 2,000 hours of work experience for one to three years in government, business, academia, or public service
Residency: No in-state residency or citizenship requirements, but you must have a Social Security number
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: 30 semester hours in upper-division accounting courses that include coverage of auditing and cost accounting, three semester hours in financial accounting, and three semester hours in taxation; at least 36 semester hours of upper-division general business courses with three semester hours in business law based on U.S. law
Credit Hours: 150
Ethics Exam: Yes
Work Experience: At least one year of work experience verified by a licensed CPA that must commence after completion of 120 semester hours from an accredited college or university with a concentration in accounting and business
Residency: You do not have to be a Hawai’i resident, but you must be a U.S. citizen, U.S. national, or alien authorized to work in the U.S. A Social Security number is also required.
Education: Bachelor’s or higher degree from regionally accredited college or university; at least 24 semester hours of accounting (18 upper-level); 24 semester hours of business
Credit Hours: Bachelor’s or higher
Additional Requirements: 18 semester hours of upper-level accounting
Credit Hours: 150
Ethics Exam: No
Work Experience: 1,500 chargeable hours in the performance of audits involving U.S. generally accepted accounting principles and auditing standards earned while in public accounting practice; or two years of professional experience in public accounting practice, private, industry, government, or education; experience earned while employed full-time (35 or more hours per week) and supervised by a licensed CPA
Residency: U.S. citizenship is not required, but you must be a current or past resident of Idaho
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: Bachelor’s
Additional Requirements: 30 or more semester hours in business administration subjects or which 20 semester hours must be in accounting subjects
Credit Hours: 150
Ethics Exam: Yes
Work Experience: One year of work experience, either full-time or part-time. totaling 2,000 hours completed over 12 months to 36 months; work experience must be validated by a CPA
Residency: No citizenship/residency requirement; Social Security number or SSN affidavit required
Education: Bachelor’s or higher degree from a Board-recognized institution of higher education accredited by an accrediting association recognized by CHEA, the U.S. Department of Education (USDE), and/or any accreditation organization approved by ILBOE
Credit Hours: 120
Additional Guidelines: 24 semester credit hours in accounting that include courses in taxation and audit; 12 semester credit hours in business
Credit Hours: 150
Ethics Exam: Yes
Work Experience: At least one year of full-time experience or equivalent providing any type of service or advice involving the use of accounting, attest, management advisory, financial advisory, tax, or consulting skills gained through employment in government, industry, academia, or public practice
Residency: No citizenship/residency requirement; Social Security number or SSN affidavit required
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: 24 undergraduate semester hours or 15 graduate semester hours in accounting that include courses in financial accounting, auditing, taxation, and managerial accounting; 24 undergraduate semester hours in business administration and economics courses that may include up to six semester hours in business and tax law and up to six semester hours in computer science.
Credit Hours: 150
Ethics Exam: Yes
Work Experience: At least two years in government, industry, academia, or public practice that is verified by a licensed CPA
Residency: No citizenship/residency requirement, but you must have a Social Security number
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: Bachelor’s or higher
Additional Guidelines: Degree must be from an institution recognized by the board; at least 24 semester hours in accounting with at least one course each in financial accounting, auditing, taxation, and management accounting; at least 24 semester hours in business-related courses such as finance, management, marketing, economics, and business law.
Credit Hours: 150
Ethics Exam: Yes
Work Experience: One year of experience (2,000 hours) either full-time or part-time spanning no more than three years gained via one or more employment opportunities providing any type of service or advice using accounting, attest (CPA), management advisory, compilation, tax, financial advisory, or consulting skills; experience must be verified by a licensed CPA and gained in government, academia, industry, or public practice
Residency: Kansas residency is required, so you must live in Kansas; have a place of business in Kansas as a public accountant; be employed full-time by a public accounting firm in Kansas; or be on military assignment in Kansas
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 150
Additional Guidelines: Bachelor’s or higher at a college or university recognized by the board with a concentration in accounting; 42 semester hours in business and general education courses; 11 hours in written and oral communications such as English composition, speech, and business communications; at least 30 semester credit hours in courses in accounting theory and practice
Credit Hours: 150
Ethics Exam: Yes
Work Experience: One year of accounting experience providing any type of service or advice using accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills verified by a certified public accountant holding an active license to practice; experience gained through employment in government, industry, academia, or public practice
Residency: U.S. citizen but no state residency requirement
Education: Bachelor’s or master’s conferred by a college or university recognized by the board with a major or concentration in accounting or its equivalent
Credit Hours: Bachelor’s or higher
Additional Guidelines: Degree concentration in accounting from an institution approved by the state; 39 semester hours in business-related courses, 27 of which hours must be in accounting
Credit Hours: 150
Ethics Exam: No
Work Experience: One year of accounting (minimum of 2000 hours in not less than 12 months) or attest experience while employed in an accounting or auditing position in public practice, industry, or government verified by a certified public accountant with an active license to practice from any state
Residency: Continuous residence in Louisiana for at least 120 days within one year before exam date; exception for returning students who only lived out of state to attend college
Education: Bachelor’s or higher degree from regionally accredited college or university
Work Experience: One year of full-time or 2,000 hours of part-time (or combination of both) qualifying work experience obtained within the last four years
Residency: No citizenship/residency requirement, but you must have a Social Security number
Credit Hours: 150
Additional Guidelines: Bachelor’s within 120 days of testing date; at least 15 semester hours of accounting, auditing, and ethics combined with at least three hours in auditing and at least three hours in accounting; degree conferred by a college or university acceptable to the board
Credit Hours: 150
Ethics Exam: No
Work Experience: At least two years’ experience under the direction of a CPA licensed by any U.S. state or territory or equivalent direction or by a licensed professional CPA in another country; work experience in the employment of a licensed public accounting firm
Residency: No citizenship/residency requirement, but you must have a Social Security number
Education: Bachelor’s or higher from regionally accredited college or university
Credit Hours: 120
CPA License Requirements
Additional Guidelines: Specific course requirements that include 27 undergraduate semester hours of specified accounting education and three semester hours related to ethics
Credit Hours: 150
Ethics Exam: Yes
Work Experience: Minimum of one year (2000 hours) of professional experience in public practice, government, private industry, or academia within three years preceding your date of application and endorsed by a licensed, active CPA
Additional Guidelines: In addition to the above education requirements, three undergraduate semester hours in business law and minimum of 18 undergraduate semester hours in specified business-related subjects
Residency: No citizenship/residency requirement, but you must have a Social Security number
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: 21 undergraduate semester hours of accounting courses, including coverage in financial accounting, auditing, taxation, and management accounting; equivalent of nine undergraduate semester hours of business courses, including coverage in the areas of business law, finance, and information systems
Credit Hours: 150
Ethics Exam: No
Work Experience: At least 2,000 hours via no less than one year (no more than three years of public accounting experience or no less than three years (no more than nine years)of non-public accounting full-time or part-time employment
Residency: No citizenship/residency requirement, but you must have a Social Security number
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: Educational institution must be approved by the board; minimum of three semester hours in auditing, 21 semester hours in specified accounting coursework, and 24 semester hours in business subject
Credit Hours: 150
Ethics Exam: No
Work Experience: 2,000 hours of qualifying professional experience over no less than one year and no more than five years verified by a certified public accountant of any state or jurisdiction of the U.S.
Residency: Minnesota resident regularly employed or working in Minnesota to obtain qualifying experience or will have been within 90 days preceding or following the date of the Uniform CPA Examination
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: Varies depending on the degree pathway
Additional Guidelines: Many educational pathway options depend on where you received your education and degree level. Example: bachelor’s from an institution accredited by a regional or national accrediting agency recognized by the U.S. Department of Education that includes at least 24 semester hours of accounting at the intermediate or advanced level from a similarly accredited institution; accounting courses must be dedicated to financial accounting, auditing, taxation, and management accounting. See Minnesota’s Administrative Rules for specifics and additional options.
Credit Hours: 150
Ethics Exam: Yes
Work Experience: One full year of experience of full-time or part-time employment that extends over one to three years and includes at least 2,000 hours of performance of services
Residency: Resident of the State of Mississippi or have a place for regular transaction of business within this state
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 150
Additional Guidelines: Bachelor’s or higher from an educational institution approved by the board; minimum of 48 semester hours upper-division or graduate-level accounting and business-related courses; accounting courses must be a minimum 24 of the 48 hours
Credit Hours: 150
Ethics Exam: No
Work Experience: Minimum one year of “meaningful” experience gained by full-time employment within three years from the date of successful completion of the CPA examination under the supervision and direction of a CPA licensee
Residency: Resident of Missouri; have a place of business or is regularly employed in this state
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: Bachelor’s or higher from an educational institution approved by the board; minimum of 24 semester hours in accounting and 24 semester hours in business in undergraduate and/or graduate level courses
Credits: 150 (six additional credits in accounting and business as part of the additional 30 credits required over the initial 120 needed to take the CPA exam)
Ethics Exam: Yes
Work Experience: Minimum one year of accounting experience verified by a licensed CPA; consisting of full-time employment that is at least one year and at least 2,000 hours; or part-time employment that extends over at least one year and at least three years and includes at least 2,000 hours
Residency: No citizenship/residency requirement, but you must have a Social Security number or request an exemption
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 150
Additional Guidelines: At least 24 semester hours of accounting courses above the introductory level; courses to include financial accounting, auditing, taxation, and management accounting; at least 24 semester hours in non-accounting, general business courses
Residency: Nebraska residency requirement or a place of business in the state or regularly employed in the state; U.S. citizenship is not required, but you do need a Social Security number.
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: 24 of the 120 hours to be upper division accounting hours and 24 to be general business hours.
Credit Hours: 150. Total of 30 accounting hours and 36 general business hours.
Ethics Exam: Yes
Work Experience: 4,000 hours of experience in a period of at least two years under the direct supervision of a CPA with an active permit to practice and within a licensed, registered CPA firm; 6,000 hours gained over at least three years if experience is in business, governmental, or academia under the direct supervision of a CPA with an active permit to practice
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120 hours
Additional Guidelines: minimum of bachelor’s with 18 semester hours in accounting courses above the introductory level
Credit Hours: 150
Ethics Exam: Yes
Work Experience: 2,000 hours of work with increasing levels of complexity and diversity performed over at least one year in industry, public practice, government, or a nonprofit organization providing any type of professional service or advice using accounting, attestation, compilation, management advisory services, financial advisory services, or tax consulting; work must be performed under the direct supervision of a person engaged in active practice as a certified public accountant.
Additional Guidelines: 24 semester hours in accounting courses above the introductory level; three credit hours in business law; 24 credit hours in business courses other than in accounting
Residency: No residency requirements, but you need a Social Security number
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: minimum of 30 semester hours in accounting subjects that include financial accounting, management accounting, auditing, and taxation; minimum of 24 semester hours in business subjects other than accounting
Credit Hours: 150
Ethics Exam: No
Work Experience: One year of full-time public accounting experience (with minimum of 1,500 hours in accounting/audit skills) or 2,080hours of part-time experience (with minimum of 1,500 hours in accounting/audit skills) working under a CPA or PA in a public accounting firm or government
Residency: No residency requirements and no Social Security number required
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: Bachelor’s from a regionally accredited institution; 24 semester hours in accounting courses; at least 24 semester hours in general business courses
Credit Hours: 150
Ethics Exam: Yes
Work Experience: Experience in full-time regular employment based on a minimum of 1,750 hours per year; part-time experience accepted if acquired within two consecutive years and in no less than the same number of hours required for full-time experience
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: Bachelor’s or equivalent
Additional Guidelines: 30 semester hours in accounting; no more than three hours in business law
Credit Hours: 150
Ethics Exam: Yes
Work Experience: At least one year or 2,000 hour equivalency of work experience earned full-time or part-time over a period of no more than three years, verified by a licensed CPA, in accounting, attest, management advisory, financial advisory, tax, or related consulting skills
Residency: No residency requirements and no Social Security number required
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: 120 hours must include one course in each of the five accounting content areas and five business content areas; see New York’s specific education requirements for more information.
Credits: 120 or 150
Ethics Exam: No
Work Experience: Minimum one year of full-time experience for the 150-hour pathway; minimum two years of satisfactory full-time experience for the 120-hour pathway; experience must be focused on areas like accounting, taxation, financial advisory, etc. and authorized by a CPA permitted to practice in the same jurisdiction
Residency: Citizen of the U.S. or declare intention to become a citizen; or a resident alien or citizen of a foreign jurisdiction that extends like or similar privileges to be certified
Education: Bachelor’s or higher degree from regionally accredited college or university. Must complete an eight-hour course in North Carolina accountancy statutes and rules within the year prior to applying for a NC CPA license.
Work Experience: One year of experience in the field of accounting under the direct supervision of a CPA with a valid license in any state or territory of the U.S. or the District of Columbia; or four years of experience teaching accounting in a four-year college or university accredited by an accrediting association or that the board determines to have standards substantially equivalent to an accredited institution; or four years of experience in the field of accounting; or four years of experience teaching college transfer accounting courses at an accredited community college or technical institute
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: Must include an accounting concentration or equivalent
Credit Hours: 150
Ethics Exam: Yes
Work Experience: 2,000 hours and one calendar year of qualified experience
Additional Guidelines: Accounting concentration or equivalent as determined by board rule to be appropriate; 24 semester credits or equivalent of accounting education not including principles or equivalent; 24 credits of other business courses or equivalent
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: 24 semester college credits in accounting courses that cover the areas of financial accounting, cost/managerial accounting, auditing, and taxation; 24 semester college credits in business courses, including finance, management, economics, marketing, business law, business communications, business statistics, etc.; a candidate who has met the accounting and business course requirements but not the 120 semester credits may take the CPA Examination if the candidate achieves a score of 670 on the Graduate Management Admission Test (GMAT).
Credit Hours: 150
Ethics Exam: Yes
Work Experience: At least one year of work experience, verified by a licensed CPA, in a public accounting firm, business, government, or academia; four years of accounting experience is required for licensees approved based on GMAT scores
Additional Guidelines: 30 accounting semester credits by degree completion
Residency: Oklahoma resident before submitting application
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: Bachelor’s or equivalent; at least 24 hours of accounting coursework, including one assurance or auditing class; at least nine hours of upper-level business courses
Credit Hours: 150
Ethics Exam: Yes
Work Experience: 1,800 hours of work experience in government, industry, academia, or public practice
Additional Guidelines: At least 30 hours of accounting coursework by the time of licensure
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: 24 semester hours in upper-division accounting courses; 24 semester hours in accounting or related courses, such as lower-division accounting, finance, business, economics, etc.
Credit Hours: 150
Ethics Exam: Yes
Work Experience: Minimum of 12 months full-time employment or a total of 2,000 hours of equivalent part-time experience obtained over 12+ months
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: 24 semester credits in accounting, auditing, business law, finance, technology, finance, or tax subjects of content satisfactory to the board
Credit Hours: 150
Ethics Exam: No
Work Experience: At least 12 full months with no less than 1,600 hours of qualifying experience during the 60 months immediately preceding the date of application in government, industry, academia, or public practice
Residency: No state residency requirement, but you must have a Social Security number or a Lawful Permanent Resident Number (Green Card) assigned to you before applying
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: At least 24 semester hours of accounting courses, including six undergraduate hours (or three graduate hours) of principles or introductory accounting; at least 24 semester hours of business courses, which may include accounting content not used toward completing the above accounting requirement
Credit Hours: 150; total of 36 semester hours in accounting coursework (including 24 semester hours in advanced-level courses)
Ethics Exam: Yes
Work Experience: You must receive a minimum of 2,000 hours of experience under a licensed CPA or minimum of five years of full-time (or equivalent part-time) teaching accounting at the college/university level.
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 150
Additional Guidelines: Major in accounting or substantially equivalent four of study including at least 24 semester units of graduate or upper-division undergraduate-level accounting courses and at least 24 semester units of upper-division business courses
Credit Hours: 150
Ethics Exam: Yes
Work Experience: 2,000 hours of accounting experience (including 375 hours in compilations, audits, and reviews) gained through employment in government, industry, academia, or public practice
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: No specific total, but requires a bachelor’s or higher degree
Additional Guidelines: 18 semester hours of accounting education at the upper division level, junior level courses, or higher
Credit Hours: 150. Minimum of 30 semesters (including 24 on advanced level) hours in accounting courses and 24 semester hours in business courses.
Ethics Exam: Yes
Work Experience: 2,000 hours of accounting experience (over no less than one year and no more than three years) gained through employment in government, industry, academia, or public practice.
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: At least a bachelor’s degree; at least 21 semester units of graduate or upper-division accounting courses; at least 24 semester units of upper-division business courses; minimum of two semester hours in business communications
Credit Hours: 150
Ethics Exam: Yes
Work Experience: One year full-time or 2,000 hours part-time (over no more than two consecutive years) of non-routine accounting work experience under the direct supervision of a licensed CPA
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: 120 hours of general college-level education; 30 semester hours in accounting and business that include six semester hours of financial and/or managerial accounting (excluding Introductory Accounting), three semester hours of auditing, three semester hours of U.S. taxation, and three semester hours of U.S. business law
Credit Hours: 150 with a minimum of 42 semester hours of accounting, auditing, and related subjects
Ethics Exam: Yes
Work Experience: 2,080 hours (one year) of accounting experience, obtained under the supervision of a Vermont-licensed CPA
Residency: U.S. residency is required, but Virginia residency is not
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: bachelor’s or higher with an accounting concentration or equivalent; an accounting concentration or equivalent is comprised of 24 semester hours of accounting courses above the introductory/foundational level, including courses in auditing, financial accounting, managerial/cost accounting, and taxation; and 24 semester hours of business courses with no more than six semester hours of upper-level accounting courses
Work Experience: 2,080 work hours (or equivalent to one year of full-time employment) of accounting experience in academia, a firm, government, or industry
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: 120
Additional Guidelines: A bachelor’s or higher; accounting major or concentration; 24 semester hours or the equivalent in accounting subjects of which at least 15 semester hours must be at the upper level or graduate level; 24 semester hours or the equivalent in business administration subjects at the undergraduate or graduate level
Credit Hours: 150
Ethics Exam: Yes
Work Experience: Minimum of 12 months experience consisting of at least 2,000 hours through the use of accounting, issuing reports on financial statements, management advisory, financial advisory, tax, tax advisory, or consulting skills
Additional Guidelines: At least 30 semester hours in accounting, excluding introductory accounting courses covering the principles of accounting components of accounting; three semester hours in ethics; three semester hours in business law; and 27 semester hours in business and business-related courses
Credit Hours: 150
Ethics Exam: No
Work Experience: At least one year of experience (in the four-year period immediately preceding license application) providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills through private practice, government, industry, not-for-profit organization, academia, or public practice; experience verified by a licensee
Education: Bachelor’s or higher degree from regionally accredited college or university
Credit Hours: Bachelor’s or higher degree (no specific minimum total hours)
Additional Guidelines: Minimum 24 semester credit hours covering various accounting subjects; minimum 24 semester credits of business courses other than accounting
Credit Hours: 150
Ethics Exam: Yes
Work Experience: One year (2,000 hours) of experience in the last five years preceding application; verified by a licensed CPA
