Louisiana CPA Requirements
Exam and License Requirements To Become a CPA
Want to learn all about the CPA Exam?
Becoming a CPA in Louisiana requires hard work and dedication, but the journey is worth it. In Louisiana, you must meet several requirements to attain licensure, such as passing the CPA Exam and gaining work experience. Let's take the first step by understanding these requirements and the application process.
Louisiana CPA Requirements
CPA candidates in Louisiana must meet the requirements set by the Louisiana State Board. The state board works closely with the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA).
| Social Security Requirement | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirements for Licensure | 150 hours (including a baccalaureate degree) |
| Pass the Exam | A minimum score of 75 in each section |
| Work Experience | 1 year (2,000 hours) of full-time work experience verified by a licensed CPA |
| Ethics Exam Requirements | No ethics exam is required |
| International CPA Examination Program | Louisiana participates in the International CPA Examination Program |
As a first-time applicant, the Louisiana State Board requires you to submit three character references. These references should be either CPAs or substantial and representative business or professional individuals. They must be Louisiana residents known to you for 12 months or more. They cannot be among the following individuals:
- A member of the applicant’s household
- Relatives
- Roommates
- Students
- A person having a business or financial investment with the applicant
A university or college instructor (unless they have had significant contact with the applicant outside of the classroom).
To take the CPA Exam in Louisiana, you must have a bachelor's degree or higher from an accredited school that is recognized by the state board and meets certain credit-hour requirements. Candidates must complete a minimum of 24 semester hours (21 hours at the graduate level) in accounting courses and 24 semester hours in business courses.
Depending on your degree level, accounting courses must consist of the following (or a combination thereof):
At the undergraduate level
- 6 hours of intermediate accounting courses
- 3 hours of cost accounting
- 3 hours of income tax
- 3 hours of auditing (related to external reporting)
- 9 hours of accounting electives*
- Total of 24 hours
At the graduate level
- 3 hours of intermediate accounting courses
- 3 hours of cost accounting
- 3 hours of income tax
- 3 hours of auditing (related to external reporting)
- 9 hours of accounting electives*
- Total of 21 hours
Accounting electives must include 6 semester hours in intermediate or advanced accounting courses and 3 semester hours from one of the following:
- Advanced financial accounting
- Not-for-profit (or government) accounting or auditing
- Accounting theory
Business courses must consist of the following:
- 3 hours in commercial law
- Total of 24 hours (this can be met through a combination of undergraduate and graduate hours)
For CPA licensure, candidates must complete a minimum of 150 semester hours of education. If you graduated before January 1, 1992, contact the Louisiana State Board to determine whether you need to meet the 150-hour requirement.
Obtaining work experience is mandatory to get a CPA license in Louisiana. Candidates must gain one year of full-time experience or 2,000 hours of part-time experience under the supervision of a licensed CPA within the four years preceding the license application date. The experience must involve accounting, attest, financial advisory, management advisory, tax, or consulting skills. It can be obtained by working in public practice, private industry, government, or non-profit.
Louisiana CPA Exam & Licensing - Cost and Fees
The education evaluation application fee for the CPA Examination in Louisiana is $90, and the fee for each section is $344.80. All candidates must pay the application and examination fees when applying for the exam. The re-examination fee is $80.
Once you've passed all four sections of the CPA Exam, gained work experience, executed an oath prescribed by the board, and fulfilled any other applicable requirements, you can apply for a CPA license in Louisiana. You can download the application from the state board's website and submit it to the board for approval with an application fee of $100.
| Louisiana CPA Exam Fees | |
|---|---|
| Initial Application Fee | $90 |
| Auditing and Attestation (AUD) | $344.80 |
| Financial Accounting and Reporting (FAR) | $344.80 |
| Regulation (REG) | $344.80 |
| Business Analysis and Reporting (BAR) | $344.80 |
| Information Systems and Controls (ISC) | $344.80 |
| Tax Compliance and Planning (TCP) | $344.80 |
| Total: | $1,469.20 |
[Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), Tax Compliance and Planning (TCP)]
Louisiana CPA License Renewal Requirements
The Louisiana CPA license is valid for two years and needs to be renewed biennially by December 31 of each two-year cycle. The state board will send periodic renewal notices to all licensees; if your license is not renewed within the specified timeframe, a late fee will be imposed. A renewal fee of $100 is paid to the state board by fulfilling the state's Continuing Professional Education (CPE) requirements.
Louisiana CPA Continuing Education Requirements
Louisiana mandates its CPA licensees obtain at least 80 hours of CPE in the two-year renewal period of the license. A minimum of 20 hours must be completed each year, with the total amounting to 80 CPE hours over two years. Visit the Louisiana State Board website for annual limits and other related information.
Louisiana CPA Exam: Dates, Score Release, and Scheduling
The CPA Exam in Louisiana is administered by CPA Examination Services (CPAES), a sub-division of NASBA. However, it's important to note the target exam and score release dates before applying for the CPA Exam.
Exam Dates & Score Release
The AICPA announces the CPA Exam score release dates. Scores will be available 48 hours after the intended release date.
Exam Section Scheduling
Read on to learn about the CPA Exam application and scheduling process with this step-by-step guide:
Sign up on the CPA Portal by NASBA to apply for the CPA Exam. Select “New candidate” on the CPA portal dashboard and enter your information. This portal assists you throughout the entire CPA Exam process, enabling you to manage your details, make payments, and access documents like payment receipts and Notice to Schedule (NTS).
You can check your eligibility through NASBA’s Advisory Evaluation service before applying for the exam. Enter all necessary information and ensure that your educational transcripts are directly sent to NASBA from your university. If you’ve finished your education outside the United States, you have the option to obtain an education evaluation from one of these recognized services: NASBA International Evaluation Services (NIES) or Foreign Academic Credential Service, Inc. (FACS).
Once your education evaluation is complete, the CPA Portal will display your exam eligibility. If eligible, you can proceed with applying for an exam section. Each application allows for one section only. After applying, you’ll receive an NTS indicating your exam section and its expiration date. Your home page will show your NTS status and a Candidate Exam Section ID (CES ID) necessary for scheduling. Note: NTS will now be issued per section, not for all four sections collectively.
NASBA uses Prometric to help CPA candidates schedule their exams based on their preferred dates and location. Keep your NTS with you while scheduling your exam, and check for your nearest Prometric center.
You must pass the four-part CPA Exam, with a minimum score of 75 in each section. And you only have 30 months to pass all the sections.
