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CPA Requirements by State | Exam and License Requirements

Each state has its own CPA requirements, but most follow a similar path involving education, work experience, and passing exams. In some cases, government or nonprofit work may fulfill the experience requirement. Education rules can also vary by state. Where you apply to take the CPA Exam depends on your location — you’ll either apply through your State Board of Accountancy or the National Association of State Boards of Accountancy (NASBA).

Select Your State for Guidelines

Alabama	Alaska	Arizona	Arkansas
California	Colorado	Connecticut	DC
Delaware	Florida	Georgia	Guam
Hawaii	Idaho	Illinois	Indiana
Iowa	Kansas	Kentucky	Louisiana
Maine	Maryland	Massachusetts	Michigan
Minnesota	Mississippi	Missouri	Montana
Nebraska	Nevada	New Hampshire	New Jersey
New Mexico	New York	North Carolina	North Dakota
Ohio	Oklahoma	Oregon	Pennsylvania
Puerto Rico	Rhode Island	South Carolina	South Dakota
Tennessee	Texas	Utah	Vermont
Virgin Islands	Virginia	Washington	West Virginia
Wisconsin	Wyoming	Northern Mariana Islands

*State Board of Accountancy jurisdictions (non-NASBA jurisdictions) are highlighted in bold.

Requirements to Take the CPA Exam

Before taking the CPA Exam, you must meet several state-specific requirements, including age, education, and, in some cases, residency.

Age

Most states do not have a specific age requirement for taking the CPA Exam. However, candidates are generally required to be at least 18 years old.

Citizenship and Residency

U.S. citizenship is not typically required, but some states have residency requirements. You may need to provide proof of residency in the state where you apply to take the CPA Exam.

Education

Most states require candidates to have at least 120 college credits to sit for the CPA Exam. These credits usually come from undergraduate coursework in accounting, business, or related fields.

Requirements to Become a CPA

Becoming a licensed CPA requires more than just passing the CPA Exam. You must also fulfill specific education, work experience, and ethics exam requirements to qualify for licensure.

Take and Pass the CPA Exam

The 16-hour Uniform CPA Exam consists of multiple-choice questions and scenario-based tasks designed to assess your knowledge and ability to apply it in real-world situations.

To pass, you must score at least 75 on each of the 4 sections within a 30 or 36-month window, depending on your jurisdiction.

The CPA exam tests knowledge in 3 core areas:

Auditing and Attestation (AUD)
Financial Accounting and Reporting (FAR)
Regulation (REG)

Candidates must also choose 1 of 3 specialized disciplines:

Business Analysis and Reporting (BAR)
Information Systems and Control (ISC)
Tax Compliance and Planning (TCP)

Earn 150 College Credit Hours

Most states require candidates to complete 150 college credit hours to become licensed CPAs. The additional 30 credits, beyond the 120 needed to sit for the exam, can be earned by pursuing a master’s degree, taking extra undergraduate or graduate courses, or double majoring.

Earn your 150 credit hours affordably online with the UNA Accounting Career Program, in partnership with UWorld — perfect for CPA candidates, career changers, and international students.

Earn Work Experience

Most states require candidates to complete 1 to 2 years of relevant work experience, typically under the supervision of a licensed CPA. You can gain this experience through public accounting, corporate finance, or, in some cases, within government or nonprofit sectors.

Take and Pass an Ethics Exam

Some states require candidates to pass a state-specific ethics exam or one based on the American Institute of CPA (AICPA) Code of Professional Conduct. Although this exam is less rigorous than the CPA Exam, a score of at least 90% is typically needed to pass.

Apply for Your CPA License

Once you pass the CPA and ethics exams and meet the work experience requirements, you can apply for licensure through your State Board of Accountancy or NASBA. Some states may require additional steps, such as undergoing a background check.

Maintaining Your CPA License

To keep your CPA license active, you must regularly complete Continuing Professional Education (CPE) credits and pay renewal fees. The number and type of required credits, such as ethics, vary by state. CPAs must also stay informed on regulatory changes and industry standards to maintain their credentials.

CPA Requirements for International Candidates

NASBA's International CPA Examination Program allows non-U.S. candidates to take the CPA Exam through any participating U.S. jurisdiction. Most states accept international candidates. These candidates must meet the same exam and licensure requirements as U.S. candidates, but an approved board or third-party agency must evaluate their credentials. Note that the CPA Exam is offered only in English.

CPA Exam Requirements FAQs

Does the CPA Exam require 150 credits? Are there any other requirements?

The Certified Public Accountant (CPA) Exam itself does not require candidates to have completed 150 credit hours. However, to become a licensed CPA, most U.S. jurisdictions mandate a total of 150 semester hours of education. This typically includes a bachelor’s degree (usually accounting or a related field) and additional coursework to meet the 150-hour requirement. Some states allow candidates to sit for the CPA Exam after completing 120 credit hours, with the stipulation that the remaining credits be completed before licensure.

How do I obtain 150 credit hours to become a CPA?

Consider getting a master’s degree in accounting to obtain the 150 credit hours required to become a CPA or simply take additional courses. Doing so will give you an edge in recruiting since many firms look for candidates who have completed, or will soon complete, 150 units.

The UNA Accounting Career Completion Program, in partnership with UWorld, offers affordable online accounting courses that will help you meet your accounting coursework needs. This program is especially helpful to international students who need additional academic accounting course credits.

What state is best for the CPA license?

Finding the best state to become a CPA depends on your educational background, residency, and career goals. While the CPA Exam is uniform across all states, licensure requirements can vary.

Each state has its own unique CPA licensing criteria, and the benefits of having a CPA license in one jurisdiction may exceed those in another. Read about different jurisdictions to see which one works best for you. You should also consider what geographical location you prefer, as well as some places of employment you might want to apply to.

How can I meet the work experience requirement for a CPA?

There are various ways to meet the work experience requirement to become a CPA. Most states will count part-time work and internships for their experience requirements. Experience requirements can also be met in non-public accounting firms. Check with your jurisdiction’s licensing agency to see how you can meet their requirements.

What is the CPA reciprocity rule by state?

CPA reciprocity allows CPAs licensed in one state to obtain a license in another without meeting all new state requirements from scratch. Most states assess qualifications under substantial equivalency, meaning education, exam, and experience align with national standards.

Many states also have mobility laws, enabling CPAs to practice across state lines without an additional license if they are licensed in a substantially equivalent state. However, some states may require additional steps, like an ethics exam or specific experience.

Check the state’s board of accountancy for detailed rules, as requirements vary.