Requirements
CPA Requirements by State 2026
Education Requirement (Hours)
150
State | Education Requirement (Hours)↓ | Requirements for License | Exam Eligibility (Hours) | Exam Pass Score | |
|---|---|---|---|---|---|
 | Alabama | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Alaska | 150 | Varies depending on pathway | 120 | 75 in each section to pass |
 | Arizona | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Arkansas | 150 | Varies depending on pathway | 120 | 75 in each section to pass |
 | California | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Colorado | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Connecticut | 150 | Varies depending on pathway | 120 | 75 in each section to pass |
 | Delaware | 150 | Varies depending on pathway | 120 | 75 in each section to pass |
 | District of Columbia | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Florida | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Georgia | 150 | Varies depending on pathway | 120 | 75 in each section to pass |
 | Hawaii | 150 | Varies depending on pathway | 120 | 75 in each section to pass |
 | Idaho | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Illinois | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Indiana | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Iowa | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Kansas | 150 | 150 hours (including B.A.) | 150 | 75 in each section to pass |
 | Kentucky | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Louisiana | 150 | 150 hours (including B.A.) | 150 | 75 in each section to pass |
 | Maine | 150 | 150 hours (including B.A.) | 150 | 75 in each section to pass |
 | Maryland | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Massachusetts | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Michigan | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Minnesota | 150 | Varies depending on pathway | 120 | 75 in each section to pass |
 | Mississippi | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Missouri | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Montana | 150 | Bachelor’s degree | 120 | 75 in each section to pass |
 | Nebraska | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Nevada | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | New Hampshire | 150 | 150 hours (including B.A.) | 120 | Score at least 75 in each section within 18 months |
 | New Jersey | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | New Mexico | 150 | Bachelor’s degree | 120 | 75 in each section to pass |
 | New York | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | North Carolina | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | North Dakota | 150 | 150 hours (including B.A.) | 150 | 75 in each section to pass |
 | Ohio | 150 | Varies depending on pathway | 120 | 75 in each section to pass |
 | Oklahoma | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Oregon | 150 | Varies depending on pathway | 120 | 75 in each section to pass |
 | Pennsylvania | 150 | Varies depending on pathway | 120 | 75 in each section to pass |
 | Rhode Island | 150 | 150 hours (including B.A.) | 150 | 75 in each section to pass |
 | South Carolina | 150 | Varies depending on pathway | 120 | 75 in each section to pass |
 | South Dakota | 150 | 150 hours (including B.A.) | 150 | 75 in each section to pass |
 | Tennessee | 150 | Varies depending on pathway | 120 | 75 in each section to pass |
 | Texas | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Utah | 150 | Varies depending on pathway | 120 | 75 in each section to pass |
 | Vermont | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Virginia | 150 | Bachelor’s degree | 120 | 75 in each section to pass |
 | Washington | 150 | Varies depending on pathway | 120 | 75 in each section to pass |
 | West Virginia | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Wisconsin | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
 | Wyoming | 150 | 150 hours (including B.A.) | 120 | 75 in each section to pass |
- CER = Completion of education requirements
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:
- Arizona
- District of Columbia
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Kentucky
- Maryland
- Massachusetts
- New Jersey
- North Carolina
- Ohio
- Pennsylvania
- South Carolina
- West Virginia
- Wisconsin
- Wyoming
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:
- District of Columbia
- Idaho
- Kansas
- Louisiana
- Missouri
- Nebraska
- Nevada
- Ohio
- Pennsylvania
- Rhode Island
- West Virginia
- Wyoming
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:
- Illinois
- Montana
- South Dakota
- Wisconsin
Visit the National Association of State Boards of Accountancy website for more information regarding exams, licensure, and requirements for each state.
