Louisiana CPA Requirements
Exam and License Requirements to Become A CPA
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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 Requirement for Licensure | 150 hours (including a baccalaureate degree) |
Pass the Exam | 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 |
International CPA Examination Program | Yes |
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).
As a Louisiana CPA candidate, you must produce your Social Security number to ascertain your compliance with the state's tax laws.
- No need to be a U.S. citizen to apply for a CPA license in Louisiana.
- Must be at least 18 years old to be granted a CPA license.
- Must have a continuous residence of 120 days in the state within the one year preceding your initial CPA Exam date (students are exempt if they return home when they are not taking classes).
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 meet 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 prior to January 1, 1992, contact the Louisiana State Board to determine whether you need to meet the 150-hour requirement.
The CPA Exam is a four-part examination; each section must be passed with a minimum score of 75. You may take the exam sections in any order, but you must pass them all within an 18-month period.
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.
Candidates in Louisiana do not need to pass the ethics exam to obtain CPA licensure. However, licensees must receive at least three credit hours of the ethics course approved by the state board for license renewal.
Louisiana participates in the International CPA Examination Program to help non-U.S. citizens become CPA license holders in the state. If you've completed your education outside of the U.S., your credentials must be evaluated by NASBA's International Evaluation Services (NIES) or the Foreign Academic Credentials Service (FACS). Either will provide you and the board with an evaluation of your degree and its credit equivalency in accounting and business courses. If deemed eligible, you can apply for the CPA Exam as per the Louisiana CPA requirements.
Louisiana CPA Exam & Licensing - Cost and Fees
The initial application fee for the CPA Examination in Louisiana is $160, and the fee for each section is $238.15. All candidates must pay the application and examination fees when applying for the exam. The re-examination fee is $80.
Louisiana CPA Exam Fees | ||
---|---|---|
Initial Application Fee | $160.00 | |
Auditing and Attestation (AUD) | $238.15 | |
Business Environment and Concepts (BEC) | $238.15 | |
Financial Accounting and Reporting (FAR) | $238.15 | |
Regulation (REG) | $238.15 | |
Total: | $1,112.60 |
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 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. The CPA Exam score release dates are announced by the AICPA biennially, with scores accessible within 48 hours of the target release date.
The CPA Exam is held year-round, and candidates can schedule it based on their preferences. Read on to learn about the CPA Exam application and scheduling process with this step-by-step guide:
Submit CPA Exam Application and Fees
CPA aspirants from Louisiana can apply via CPA Central, NASBA's examination portal. You can check your eligibility through NASBA’s Advisory Evaluation service before applying for the exam. You are required to enter all necessary information and ensure that your educational transcripts are directly sent to NASBA from your university.
Obtain Authorization to Test (ATT)
The Louisiana State Board will evaluate your educational transcripts and other documents to determine your eligibility. After that, they will send you an Authorization to Test (ATT) if you are eligible. Your ATT confirms your eligibility to sit for the CPA Exam in Louisiana.
Receive Your Notice to Schedule (NTS)
Your Notice to Schedule (NTS) is an important requirement to sit for the CPA Exam. You will receive it within three to six weeks after applying for the exam. You must carry your NTS to the Prometric exam center; otherwise, you will not be allowed to take the exam.
Schedule Your Exam With Prometric
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.
Pass the CPA Exam
You must pass the four-part CPA Exam, with a minimum score of 75 in each section, within an 18-month period to qualify for CPA licensure.