CPA Requirements by State

It might seem that applying for the CPA Exam is more difficult than the CPA Exam. After all, there are many different facets to the application which can make the process a bit confusing. This is especially true since CPA Exam requirements vary by state. One thing to keep in mind is that there are two routes CPA Exam candidates can go through when they’re applying to the CPA Exam: State Boards of Accountancy, or NASBA (National Association of State Boards of Accountancy).

Luckily, we have all the information you need to make sure you meet all the requirements for licensure in your state.  In each state, you’ll find:

  • CPA Exam Requirements
  • Licensure Requirements
  • State Board Contacts & Resources
  • Fees, & more!
Select any U.S. State or Territory to view the requirements to become a CPA.
Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia 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

Apply for the CPA Exam with State Boards of Accountancy or NASBA?

Which route you take to apply for the CPA Exam depends entirely on the state you’re obtaining your CPA license in. If you’re applying to any of the states below, you will be applying through CPAES (CPA Examination Services), a part of NASBA which provides a comprehensive array of services to state boards of accountancy related to the CPA Exam. The CPAES includes application processing, credential evaluations, and score reporting. 

Alaska
Colorado
Connecticut
Delaware
Florida
Georgia
Guam
Hawaii
Indiana
Iowa
Kansas
Louisiana
Maine
Massachusetts
Michigan
Minnesota
Missouri
Montana
Nebraska
New Hampshire
New Jersey
New Mexico
New York
Ohio
Pennsylvania
Puerto Rico
Rhode Island
South Carolina
Tennessee
Utah
Vermont
Washington
Wisconsin

If you are not applying to any of the above states, your application will be handled and processed directly through your State Board of Accountancy. 

More CPA Exam Req's by State Resources

The 150-Hour Requirement for CPAs


Independent States

Every state has its own decision as to whether they would like to be a part of NASBA’s CPAES jurisdiction. States that decide to remain independent do so for several reasons, such as being able to control their own fees and giving candidates a wider range to choose from when it comes to third party companies/organizations that handle credential evaluations and other administrative services. This means that CPA Exam costs will vary more widely within these states, especially when it comes to initial application and registration/re-examination fees. 

For these states, candidates will also contact their State Board of Accountancy directly to determine whether they’re eligible to sit for the CPA Exam. The only part where State Boards of Accountancy interact with NASBA is for processing fees and issuing Notices to Schedule (NTS). 

CPA Examination Services States

For states that are a part of NASBA’s CPAES jurisdiction, the application process is much more streamlined. States that decide to utilize NASBA and CPAES do so to make the application process for candidates more simplified. Candidates applying through CPAES will find that there are no third-party companies/organizations used to help evaluate credentials or process their application. This means that CPA Exam costs have less variation from state to state. Initial application, individual CPA Exam sections, and registration/re-examination fees remain relatively the same. 

For these states, candidates go directly through CPAES to learn more about what requirements they need to meet to be eligible to sit for the CPA Exam. CPAES works with the State Board of Accountancy to determine this. The only other time CPAES interacts with State Boards of Accountancy are when candidates are issued their actual CPA license.

Many international candidates apply to states under NASBA’s CPAES jurisdiction since the application process can be more efficient and simpler, offering in house credential evaluation services as well as other resources that tailor to their unique circumstances. 

CPA Exam Requirements by State Q & A

NASBA CPA Examination Services (CPAES) provides a comprehensive array of services to state boards of accountancy related to the Uniform CPA Examination (Exam). Using this service means that some processes like application processing, credential evaluations and score reporting are managed through the website. There are 32 states/jurisdictions that utilize this service. Visit the NASBA website in order to check if your jurisdiction participates.

If your jurisdiction does not participate in the CPAES service, then you will have to visit your state board’s accountancy website. You may be able to submit items online or you may be required to mail them. Also, communication regarding scoring may occur through the website or through mail.

You will be able to submit your transcripts to your state board by completing your application online through the National Association of State Boards of Accountancy (NASBA) website. Once you have selected your jurisdiction and paid the fees, you will be able to submit your transcripts through the website.