On this page

Back to top

Your State-by-State Guide to CPA Exam & License Requirements

Exploring the idea of taking the CPA exam? Use this state-by-state guide to learn how to best prepare for your future as a licensed CPA.

Author: Mikalee Byerman

Editor: Kari Scare

A person is using a white calculator with one hand and holding a pencil with the other. The background shows a bright office space with a window, white curtains, and green plant. The person is wearing a gray top.

As someone who’s good with numbers, you’ll love this: an estimated 75% of the CPA workforce met the retirement age in 2020, 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 storm of 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. Find out the minimum age for when you qualify to sit for the exam and more. Keep reading to gain the insights you need to secure your future as a licensed CPA.

View CPA Requirements by StateView CPA Requirements by State

Common Statewide CPA Exam Requirements

Although every state has unique requirements for becoming a licensed psychologist, similar licenses are offered in most states. Below, we explore the most popular types of psychology 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 exam.

State Residency

Some state statutes specifically state that you must be a resident of that state, while others are flexible. Hawaii, for example, doesn’t require residency but does 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 to get a feel for this variety of nuanced expectations. 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, 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 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 timeframe 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

Select your state from the drop-down menu to see its CPA exam and licensure requirements.

Alabama Psychology License Requirements

Governing Board: Alabama State Board of Public Accountancy

General CPA Requirements

  • Age: 19+
  • Residency: U.S. citizen or legal resident
  • Education: Bachelor’s from regionally accredited college

CPA Exam Requirements

  • Credit Hours: 120
  • Additional Guidelines: 24 upper-division semester hours of accounting; 24 semester hours of business-related courses

CPA License Requirements

  • 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

Alaska (AK)

Governing Board: Alaska Board of Public Accountancy

General CPA Requirements

  • Age: 19+
  • 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 from a regionally accredited college, along with subject-specific requirements based on degree status; or a bachelor’s from a regionally accredited college in any subject, along with one year of CPA-supervised accounting experience.

CPA Exam Requirements

  • 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

CPA License Requirements

  • Credit Hours: 150
  • Ethics Exam: Yes
  • Work Experience:Two years of accounting experience as determined acceptable and satisfactory by the Board of Accountancy

Arizona (AZ)

Governing Board: Arizona State Board of Accountancy

General CPA Requirements

  • Age: 18+
  • 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

CPA Exam Requirements

  • Credit Hours: 120
  • Additional Guidelines: At least 24 credits of accounting coursework, including 12 upper-level hours; at least 18 credits of coursework in business or other related subjects

CPA License Requirements

  • Credit Hours: 150
  • Ethics Exam: Yes
  • Work Experience: 2,000 hours of work experience

Arkansas (AR)

Governing Board: Arkansas State Board of Public Accountancy

General CPA Requirements

  • Age: No minimum age
  • Residency: No in-state residency or citizenship requirements, but you must have a Social Security number.
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • 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.

CPA License Requirements

  • Credit Hours: 150
  • Ethics Exam: Yes
  • Work Experience: One year of experience through employment in government, industry, academia, or public practice
  • Additional Guidelines: License obtained within three years of completing the CPA exam

California (CA)

Governing Board: California Board of Accountancy

General CPA Requirements

  • Age: No minimum age
  • Residency: No in-state residency nor citizenship requirements, but you must have a Social Security number
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • Credit Hours: 120
  • Additional Requirements: 24 semester units each in accounting and business-related subjects or will qualifications within 180 days

CPA License Requirements

  • 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

Colorado (CO)

Governing Board: Colorado Board of Accountancy

General CPA Requirements

  • Age: No minimum age
  • Residency: No in-state residency nor citizenship requirements, but you must have a Social Security number
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • 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

CPA License Requirements

  • Credit Hours: 150
  • Ethics Exam: Yes
  • Work Experience: Minimum of 1,800 hours of public, private, or governmental accounting experience completed in three consecutive years and under the supervision of an active CPA in good standing

Connecticut (CT)

Governing Board: Connecticut State Board of Consumer Protection

General CPA Requirements

CPA Exam Requirements

  • Credit Hours: 120
  • 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

CPA License Requirements

  • Credit Hours: 150
  • Ethics Exam: Yes
  • Work Experience: Two years in public accounting

Delaware (DE)

Governing Board: Delaware Board of Accountancy

General CPA Requirements

  • Age: No minimum age
  • Residency: No in-state residency nor citizenship requirements, but you must have a Social Security number
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • Credit Hours: 120
  • Additional Guidelines: At least 24 credit hours of accounting coursework

CPA License Requirements

  • Credit Hours: 150
  • Ethics Exam: Yes
  • Work Experience: One year of work supervised by an active CPA in good standing from Delaware or another jurisdiction

District of Columbia (DC)

Governing Board: Delaware Board of Accountancy

General CPA Requirements

  • Age: 18+
  • Residency: No residency or citizenship requirements, but you must have a Social Security number
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • Credit Hours: 120
  • Additional Guidelines: 24 semester hours in accounting, including at least one class in financial accounting, auditing, cost or managerial accounting, U.S. federal income tax, and commercial or business law

CPA License Requirements

  • 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

Florida (FL)

Governing Board: Florida’s Division of Certified Public Accounting

General CPA Requirements

  • Age: No minimum age
  • Residency: No in-state residency nor citizenship requirements, but you must have a Social Security number
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • Credit Hours: 120
  • Additional Guidelines: 24 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 24 semester hours of upper-division general business courses with three semester hours in business law based on U.S. law

CPA License Requirements

  • 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

Georgia

Governing Board: Georgia State Board of Accountancy

General CPA Requirements

  • Age: 18+
  • Residency: U.S. residency is required but no in-state residency requirements; must have Social Security number
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • Credit Hours: 120
  • Additional Guidelines: 30 semester hours in accounting above the introductory level; 24 semester hours in business-related subjects

CPA License Requirements

  • Credit Hours: 150
  • Ethics Exam: No exam for the first year of licensure; as of 2024, an ethics requirement is part of license renewal
  • Work Experience: One year of full-time, supervised experience by a licensed CPA in good standing

Hawaii (HI)

Governing Board: Georgia State Board of Accountancy

General CPA Requirements

  • Age: 18+
  • Residency: You do not have to be a Hawaii 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 from regionally accredited college or university; at least 24 semester hours of accounting (18 upper-level); 24 semester hours of business

CPA Exam Requirements

  • Credit Hours: Bachelor’s or higher
  • Additional Requirements: 18 semester hours of upper-level accounting

CPA License Requirements

  • 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

Idaho (ID)

Governing Board: Idaho Board of Accountancy

General CPA Requirements

  • Age: 18+
  • Residency: U.S. citizenship is not required, but you must be a current or past resident of Idaho
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • Credit Hours: Bachelor’s
  • Additional Requirements: 30 or more semester hours in business administration subjects; at least 20 semester hours in accounting subjects

CPA License Requirements

  • 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

Illinois (IL)

Governing Board: Idaho Board of Accountancy

General CPA Requirements

  • Age: No minimum age requirement
  • Residency: No citizenship/residency requirement; Social Security number or SSN affidavit required
  • Education: Bachelor’s 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

CPA Exam Requirements

  • Credit Hours: 120
  • Additional Guidelines: 24 semester credit hours in accounting that include courses in taxation and audit;12 semester credit hours in business

CPA License Requirements

  • 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

Indiana (IN)

Governing Board: Indiana State Board of Accountancy

General CPA Requirements

  • Age: No minimum age requirement
  • Residency: No citizenship/residency requirement; Social Security number or SSN affidavit required
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • 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.

CPA License Requirements

  • 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

Iowa (IA)

Governing Board: Iowa Accountancy Examining Board

General CPA Requirements

  • Age: No minimum age requirement
  • Residency: No citizenship/residency requirement, but you must have a Social Security number
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • 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.

CPA License Requirements

  • 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

Kansas (KS)

Governing Board: Kansas Board of Accountancy

General CPA Requirements

  • Age: No age minimum
  • 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 from regionally accredited college or university

CPA Exam Requirements

  • 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

CPA License Requirements

  • 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

Kentucky (KY)

Governing Board: Kentucky Board of Accountancy

General CPA Requirements

  • Age: 18+
  • 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

CPA Exam Requirements

  • 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

CPA License Requirements

  • Credit Hours: 150
  • Ethics Exam: No
  • Work Experience: One year of accounting 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

Louisiana (LA)

Governing Board: State Board of Certified Public Accountants of Louisiana

General CPA Requirements

  • Age: 18+
  • 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 from regionally accredited college or university

CPA Exam Requirements

CPA License Requirements

  • Credit Hours: 150
  • Ethics Exam: No
  • Work Experience: One year of full-time or 2,000 hours of part-time qualifying work experience obtained within the last four years

Maine (ME)

Governing Board: Maine Board of Accountancy

General CPA Requirements

  • Age: 18+
  • Residency: No citizenship/residency requirement, but you must have a Social Security number

CPA Exam Requirements

  • Credit Hours: Bachelor’s or higher
  • 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

CPA License Requirements

  • 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

Maryland (MD)

Governing Board: Maine Board of Accountancy

General CPA Requirements

  • Age: 18+
  • Residency: No citizenship/residency requirement, but you must have a Social Security number
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • Credit Hours: 120
  • Additional Guidelines: Specific course requirements that include 27 undergraduate semester hours of specified accounting education and three semester hours related to ethics

CPA License Requirements

  • Credit Hours: 150
  • Ethics Exam: Yes
  • Work Experience: Minimum of one year of full-time 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

Massachusetts (MA)

Governing Board: Massachusetts Board of Public Accountancy

General CPA Requirements

  • Age: 18+
  • Residency: No citizenship/residency requirement, but you must have a Social Security number
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • 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

CPA License Requirements

  • Credit Hours: 150
  • Ethics Exam: No
  • Work Experience: At least 2,000 hours via at least one year of full-time or part-time employment

Michigan (MI)

Governing Board: Michigan State Board of Accountancy

General CPA Requirements

  • Age: 18+
  • Residency: No citizenship/residency requirement, but you must have a Social Security number
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • 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

CPA License Requirements

  • Credit Hours: 150
  • Ethics Exam: No
  • Work Experience: No less than one year (2,000 hours) of qualifying professional experience verified by a certified public accountant of any state or jurisdiction of the U.S.

Minnesota (MN)

Governing Board: Minnesota Board of Accountancy

General CPA Requirements

  • Age: 18+
  • 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 from regionally accredited college or university

CPA Exam Requirements

  • 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.

CPA License Requirements

  • 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

Mississippi (MS)

Governing Board: Mississippi State Board of Public Accountancy

General CPA Requirements

  • Age: No age minimum
  • Residency: Resident of the State of Mississippi or have a place for regular transaction of business within this state
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • 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

CPA License Requirements

  • Credit Hours: 150
  • Ethics Exam: No
  • Work Experience: Minimum one year 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

Missouri (MO)

Governing Board: Missouri Board of Accountancy

General CPA Requirements

  • Age: 18
  • Residency: Resident of Missouri; have a place of business or is regularly employed in this state
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • Credit Hours: 150
  • Additional Guidelines: Bachelor’s or higher from an educational institution approved by the board; minimum of 30 semester hours in accounting and 30 semester hours in business in undergraduate and/or graduate level courses

CPA License Requirements

  • Credits: 150
  • 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

Montana (MT)

Governing Board: Montana Board of Public Accountants

General CPA Requirements

  • Age: No minimum age requirement
  • Residency: No citizenship/residency requirement, but you must have a Social Security number or request an exemption
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • 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

CPA License Requirements

Nebraska (NE)

Governing Board: Nebraska Board of Public Accountancy

General CPA Requirements

  • Age: No minimum age
  • 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 from regionally accredited college or university

CPA Exam Requirements

  • Credit Hours: 150
  • Additional Guidelines: 30 of the 150 hours to be upper division accounting hours and 30 to be general business hours; see full education requirements from the Nebraska Board of Accountancy

CPA License Requirements

  • Credit Hours: 150
  • 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

Nevada (NV)

Governing Board: Nevada State Board of Accountancy

General CPA Requirements

  • Age: No minimum age
  • Residency: No residency requirements
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • Credit Hours: 120 hours
  • Additional Guidelines: minimum of bachelor’s with 24 semester hours in upper-level accounting courses

CPA License Requirements

  • 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

New Hampshire (NH)

Governing Board: New Hampshire Board of Accountancy

General CPA Requirements

  • Age: No minimum age
  • Residency: No residency requirements, but you need a Social Security number
  • Education: Bachelor’s from regionally accredited college or university

CPA Exam Requirements

  • 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

CPA License Requirements

  • Credit Hours: 150
  • Ethics Exam: No
  • Work Experience: One full year of public accounting experience working under a CPA or PA in a public accounting firm or government

New Jersey (NJ)

Governing Board: