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CPA Requirements by State 2022

A Certified Public Accountant, or CPA, is a qualified and certified accountant who meets the education and experience requirements to be a certified accountant and has passed the Uniform CPA Examination. CPA is a designation given by the American Institute of Certified Public Accountants (AICPA) and helps enforce standards in the accounting industry. Additionally, certified public accountants are subject to a code of ethics. While CPAs are known for their role in income tax preparation, CPAs also specialize in areas such as bookkeeping, forensic accounting, managerial accounting, information technology, and auditing. CPAs can also work their way into executive positions such as chief financial officers (CFOs).

To receive a CPA designation, individuals are required to have a bachelor’s degree in finance, accounting, or business administration. Individuals are required to complete a specific number of hours of education, either 120 or 150 hours, and have no fewer than two years of experience in public accounting. All CPAs must pass the Uniform CPA Examination whose requirements vary by state and must complete a specific number of hours of continuing education every year. CPA requirements vary between all 50 states and the District of Columbia. The process involves meeting the specific eligibility requirements set forth by the state board of accountancy to which you applied.

Credit Hours Required for License

In all 50 states and D.C., individuals must complete 150 hours of credits for a CPA license. Before July 1, 2015, Colorado only required 120 hours. After July 1, 2015, the requirement was increased to 150 hours with a Bachelor’s degree. Before June 30, 2014, New Hampshire required 120 hours. After June 30, 2014, the requirement was increased to 150 with a B.A. Before July 1, 2014, Vermont required 120 hours. After July 1, 2014, Vermont increased its requirement to 150 hours with a B.A.

Minimum Age

The minimum age requirement for receiving a CPA license varies by state. Many states have no age requirement and others have requirements ranging from 18 to 21.

The following states require a minimum age of 18 years old to receive a CPA license:

The following states have a minimum age of 19: Alabama and Alaska. The following states have a minimum age of 21: Missouri and New York.

Citizenship Requirement

Non-U.S. citizens may still qualify as licensed U.S. CPAs if they meet the Board of Accountancy eligibility requirements in one of the U.S. jurisdictions. The exam and licensure process is the same for international applicants as it is for U.S. citizens. The following states, however, require U.S. citizenship to sit for the CPA exam: Alabama, Hawaii, Louisiana, and North Carolina.

Residency

In many states, applicants do not need to be a resident of that state to sit for that state’s CPA exam. The following states, however, do require residency:

Social Security

In addition to the aforementioned requirements, the majority of U.S. states require that the individual applying to become a CPA have a Social Security Number (SSN). The following states do not require an SSN:

Visit the National Association of State Boards of Accountancy website for more information regarding exams, licensure, and requirements for each state.

CPA Requirements by State 2022

State Credits For License Ethics Exam? Citizenship? Min. Age Experience? Residency? Soc. Security
Colorado120Yes*NaN**Yes
New Jersey120**NaN**Yes
Virginia120Yes*NaN***
Alabama150YesYes19**Yes
Alaska150Yes*19**Yes
Arizona150Yes*18**Yes
Arkansas150**NaN**Yes
California150Yes*NaN**Yes
Connecticut150Yes*NaN**Yes
Delaware150Yes*NaN**Yes
Florida150**NaN**Yes
Georgia150**18**Yes
Hawaii150**NaN**Yes
Idaho150*Yes18**Yes
Illinois150Yes*18YesYesYes
Indiana150Yes*18***
Iowa150**18**Yes
Kansas150Yes*NaN**Yes
Kentucky150Yes*NaNYesYesYes
Louisiana150**18**Yes
Maine150*YesNaNYesYesYes
Maryland150**NaN**Yes
Massachusetts150Yes*18**Yes
Michigan150**18**Yes
Minnesota150**NaN**Yes
Mississippi150Yes*NaN**Yes
Missouri150**NaNYesYesYes
Montana150Yes*21YesYesYes
Nebraska150Yes*NaN***
Nevada150Yes*NaNYesYesYes
New Hampshire150Yes*NaNYesYesYes
New Mexico150Yes*18**Yes
New York150Yes*NaN**Yes
North Carolina150**21**Yes
North Dakota150YesYes18**Yes
Ohio150Yes*NaN**Yes
Oklahoma150Yes*18YesYesYes
Oregon150Yes*NaNYesYesYes
Pennsylvania150Yes*NaN**Yes
Rhode Island150**18YesYesYes
South Carolina150Yes*NaNYesYesYes
South Dakota150Yes*18**Yes
Tennessee150Yes*NaN***
Texas150Yes*NaN**Yes
Utah150Yes*NaN**Yes
Vermont150Yes*NaN**Yes
Washington150Yes*NaN**Yes
West Virginia150Yes*NaN**Yes
Wisconsin150**18YesYesYes
Wyoming150Yes*18***

CPA Requirements by State 2022

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