Rhode Island CPA Requirements

Rhode Island Residency and Education Requirements

General Requirements

Applicant must be of good moral character.

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

Education Requirements

Applicants must have completed 150 semester hours of education under any 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 bachelor’s 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 items 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 6 semester hours in both fundamental accounting and intermediate financial accounting and reporting, and not less than 3 semester hours in each of the following: advanced financial accounting and reporting, tax accounting, and auditing.

The business component must include at least 3 semester hours in both business law and economics.