Louisiana CPA Requirements | Exam and License Requirements to Become a CPA [Updated for 2026]

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®).

As a first-time applicant, the Louisiana State Board requires you to submit 3 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, a total of 24 hours in:

• 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*

At the graduate level, a total of 21 hours in:

• 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*

Accounting electives must include 6 semester hours in intermediate or advanced accounting courses and 3 semester hours from 1 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 Jan. 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 1 year of full-time experience or 2,000 hours of part-time experience under the supervision of a licensed CPA within the 4 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.