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 Hawaii Massachusetts New Mexico South Dakota
Alaska Idaho Michigan New York Tennessee
Arizona Illinois Minnesota North Carolina Texas
Arkansas Indiana Mississippi North Dakota Utah
California Iowa Missouri Ohio Vermont
Colorado Kansas Montana Oklahoma Virginia
Connecticut Kentucky Nebraska Oregon Washington
Delaware Louisiana Nevada Pennsylvania West Virginia
Florida Maine New Hampshire Rhode Island Wisconsin
Georgia Maryland New Jersey South Carolina Wyoming


International CPA Requirements & Considerations

Candidates with education from outside the U.S. will generally also need to have their transcripts evaluated by an approved evaluator of the state for which they are applying. Specific information on each state’s eligibility requirements to sit for the CPA exam can be found at this link:

If you have questions about CPA requirements & eligibility to sit for the exam in your jurisdiction, please complete the form below and our state selection consultant will contact you.