CPA Exam Requirements by State

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:


Alabama Guam Massachusetts New York South Dakota
Alaska Hawaii Michigan North Carolina Tennessee
Arizona Idaho Minnesota North Dakota Texas
Arkansas Illinois Mississippi Northern Mariana Utah
California Indiana Missouri Ohio U.S. Virgin Islands
Colorado Iowa Montana Oklahoma Vermont
Connecticut Kansas Nebraska Oregon Virginia
Delaware Kentucky Nevada Pennsylvania Washington
District of Columbia Louisiana New Hampshire Puerto Rico West Virginia
Florida Maine New Jersey Rhode Island Wisconsin
Georgia Maryland New Mexico South Carolina Wyoming

State Selection for International Candidates

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