In order to sit for the Uniform CPA Exam, a person must be found eligible by one of the 55 states or jurisdictions of the United States. Each state has its own set of fees and educational requirements. Some states also require residency or citizenship.
In general, CPA requirements usually consist of a four year bachelor’s degree with a concentration in accounting (not necessarily an accounting degree) plus an extra year of study, which can be either at an undergraduate or graduate level. The requirement for five years full-time equivalent study is known as the “150 hour rule” and has been adopted by the majority, but not all, state boards. An important distinction should be made between requirements to sit for the exam and requirements to become certified. Many states allow candidates with a bachelor’s degree with specific credits in accounting and business courses to sit for the CPA exam. Certification usually requires 150 credit hours.
State CPA Requirements
Select a state below to see the necessary CPA exam requirements:
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