Rhode Island CPA Requirements

Rhode Island State Requirements & Education Options

General Requirement

Applicant’s principal residence or primary place of employment must be in Rhode Island. This requirement may be waived by the Rhode Island Board at its discretion.

Applicant must be of good moral character.

Transfer of Grades: Applicants applying for CPA certificate without written examination in Rhode Island, must meet all current requirements in Rhode Island at the time application is made.

Education Requirement

Applicants must have completed 150 semester hours of education under any one (1) of the following conditions:

1) Earned a graduate degree with a concentration in accounting from a program that is accredited in accounting by an accrediting agency recognized by the Rhode Island Board.

2) Earned a graduate degree from a program that is accredited in business by an accrediting agency recognized by the Rhode Island Board and completed not less than 24 semester hours in accounting at the undergraduate level or 15 semester hours at the graduate level, or an equivalent combination thereof.

3) Earned a baccalaureate or higher degree at an institution that is accredited by an accrediting agency recognized by the Rhode Island Board and completed not less than 24 semester hours in accounting at the undergraduate or graduate level, and completed not less than 24 semester hours in business courses (other than accounting courses) at the undergraduate or graduate level.

Applicants meeting the education requirement under item 2) or 3) above must also include the following accounting and business components within their 150 semester hours:

Accounting component must include not less than six (6) semester hours in both fundamental accounting and intermediate financial accounting and reporting and not less than three (3) semester hours in each of the following: advanced financial accounting and reporting, tax accounting and auditing.

Business component must include not less than three (3) semester hours in both business law and economics.