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Alabama
150
Arkansas
150
Illinois
150
Kansas
150
Louisiana
150
Mississippi
150
Nebraska
150
Nevada
150
Ohio
150
Oklahoma
150
Oregon
150
Texas
150
Utah
150
Wyoming
150

CPA Requirements by State 2024

CPA Requirements by State 2024

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:

  • District of Columbia

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:

  • Wisconsin

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 2024

  • CER = Completion of education requirements

Download Table Data

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State
Credits To Sit For Exam
Credits for License
Age
Citizenship
Residency
Social Security
Experience
Ethics Exam
Additional Details
Alabama15015019
Two-tiered states. CPA certificate is issued when exam is passed. License/permit to practice is issu...
Arkansas150150None
Illinois15015018
Kansas150150None
Two-tiered states. CPA certificate is issued when exam is passed. License/permit to practice is issu...
Louisiana150150None
Mississippi150150None
Nebraska150150None
Two-tiered states. CPA certificate is issued when exam is passed. License/permit to practice is issu...
Nevada150150None
Ohio15015018
Oklahoma150150None
Two-tiered states. CPA certificate is issued when exam is passed. License/permit to practice is issu...
Oregon150150None
Texas150150None
Utah150150None
Wyoming15015018
Hawaii120 (BA) or within 120 days of completing BA15018
Two-tiered states. CPA certificate is issued when exam is passed. License/permit to practice is issu...
Iowa120 (BA) or within 120 days of completing BA150None
Maine120 (BA) or within 120 days of completing BA150None
Minnesota120 (BA) or within 120 days of completing BA150None
Vermont120 (BA) or within 60 days of completing BA120None
Alaska120 (BA) or within 18 sem. hours of completing BA15019
Arizona120 (BA)15018
California120 (BA)150None
Colorado120 (BA)120ANone
Connecticut120 (BA)150None
Delaware120 (BA)150None
Florida120 (BA)150None
Georgia120 (BA)15018
Idaho120 (BA)15018
Kentucky120 (BA)15018
Maryland120 (BA)15018
Massachusetts120 (BA)15018
Michigan120 (BA)150None
Montana120 (BA)150None
Two-tiered states. CPA certificate is issued when exam is passed. License/permit to practice is issu...
New Hampshire120 (BA)120BNone
New Jersey120 (BA)15018
New Mexico120 (BA)150None
New York120 (BA)15021
North Carolina120 (BA)15018
Pennsylvania120 (BA)15018
Rhode Island120 (BA)150None
South Carolina120 (BA)15018
Virginia120 (BA)150None
West Virginia120 (BA)15018
TennesseeWithin 200 days of CER150None
WashingtonWithin 180 days of CER150None
South DakotaWithin 100 days of CER150None
MissouriWithin 60 days of CER15021
WisconsinWithin 60 days of CER15018
North DakotaWithin 6 months of CER150None
Indianavaries (see Additional Details)15018
Required credits to sit for exam are either 24 semester hours/equivalent quarter hours in undergradu...
showing: 50 rows

Sources