The US CPA Exam Requirements are rather confusing in a way that the CPA certificates / licenses are granted by individual states and jurisdiction rather than the US as a whole.
If you are planning to work as an auditor or other capacity in a public accounting firm, then you should go straight to the state where you plan to work for the registration (the information and contact for each state board is listed below).
However, if you want to become a CPA for enhancing your credentials only (e.g. you work in finance and accounting department of a corporation, or in the banking / consulting field), the slightly different requirements actually allow candidates to choose a state that fits their education or working experience.
I am going to guide you through the entire process by asking a series of questions.
If you have specific queries please feel to drop a note in the comment section at the bottom of this article and I will try my best to address any questions that you may have.
First Question: Are You A “Conventional” Candidate?
That is, are you:
- A US citizen;
- In the accounting concentration;
- Studying in a US accredited college or university;
- Working towards a 150-semester hour degree program or a Master degree in accounting, taxation or business administration;
- You will be 21 or over by the time you sit for your CPA Exam; and
- You plan to work in public accounting (i.e. working in an accounting firm) after graduation.
If the answer is YES to all…
You are qualified in almost all states, but you should register in the state where you plan to work as a public accountant. You can now go directly to your state for details:
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If the answer is NO
No worries, as there are lots of way to work around it. Please see if any of the following applies:
- You can’t fulfill the 150 hour rule
- You are not an accounting major
- You don’t plan to work in public accounting after passing your CPA exam
- You are not a US citizen
- You fulfill all the CPA educational requirements before the age of 21
How to Pick A State And The Respective CPA Exam Requirements
1. Can’t Fulfill The 150 Hour Rule
Can’t wait to start your career? Here are the states that don’t require the 150 semester hours:
California | Colorado | Delaware | New Hampshire | Pennsylvania | Vermont
The catch is, the state boards may ask for more or stricter working experience in the (public) accounting field:
- California: 2 year of general accounting experience for those without the full 150 credit hours
- Colorado: 1 year of strictly public accounting experience AND under direct supervision of an active CPA licensee
- Delaware: 2 years of general accounting experience for Bachelor degree holders; 4 years of experience for Associate degree holders
- New Hampshire: 1-2 years of strictly public accounting experience AND under direct supervision of an active CPA licensee
- Vermont: 2 years of public accounting experience or equivalent for Bachelor degree holders
Alternatively…
You can try to make up the credit hours by taking extra courses at any accredited college and universities. Here is a guide on how you can get the extra credits for the CPA exam requirements.
The best way to approach this is to take a-la-carte accounting classes in accredited educational institutions. There are many courses available either online or offline but please do check with the institution to see if their courses are qualified for your preferred state.
The State Board may ask your transcript to be evaluated by an approved evaluation agency. Different state has a different approval list so it is best if you can go to their website to get the details. I have listed the State Board’s website and contact numbers in the respective posts (see the links above for each state).
3. No Plan To Work In Public Accounting
In other words, you may have difficulty fulfilling the working experience requirement.
The State Boards generally require 1-2 accounting working experience before you can get the full CPA license. There are, however, certain states that do not require any working experience as long as you are going for only the CPA certificate (vs license), or that you fulfill a higher level of education requirement.
(i) No experience required:
- Colorado (if fulfill 150 credit hours), Illinois (need 150 hours), Massachusetts (if graduate degree)
(ii) 1 year of experience:
- Connecticut, Colorado (if <150 credit hours), Washington DC, Idaho, Iowa, Kansas, Kentucky, Louisiana, Maryland, Michigan, Minnesota, New Hampshire, Pennsylvania (if fulfill 150 credit hours or masters), Texas, Vermont (if fulfill 150 credit hours or masters)
(iii) 2 years of experience:
- California (if < 150 credit hours), Georgia (public accounting only), Indiana, Maine (public accounting only), Pennsylvania (if <150 credit hours), Vermont (if <150 credit hours)
(iv) More than 2 years of experience:
- Delaware (4 years if associate degree)
- Georgia (5 years if non-public accounting)
Please note:
- Related working experience is defined differently in different states. Some demand only public accounting experience (which largely means auditing) but some are fine with non-public accounting experience
- The experience has to be verified by an active CPA license holder (CPA certificate holder doesn’t count)
- Some states required CPA candidates to work under direct supervision of a CPA license holder.
4. Non-US Citizens / Residents
This is simple. Avoid the following states where CPA certificate or license is granted to US citizens only:
- Alabama | North Carolina
Also, please beware of the following states where the certs are granted to their local residents only. The way they define “residency” is different — if it happens to be the state of your choice, please click below and find out the details.
- Arkansas | Idaho | Kansas | Louisiana | Minnesota | Mississippi | Missouri | Nebraska | Pennsylvania | Rhode Island
Finally, please note that these 3 jurisdictions have specific requirements on citizenship and/or residency:
- Guam | Puerto Rico | Virgin Islands
I guess this is not the problem for the vast majority of candidates, but if you are super-kid, please check out the following:
(i) States with minimum age requirement of 18:
- Arizona | Delaware | Washington DC | Georgia | Hawaii | Idaho | Kentucky | Maine | Maryland | Massachusetts | Minnesota | New Jersey | New Mexico | North Carolina | Ohio | Pennsylvania | South Carolina | Wisconsin | Wyoming
(ii) States with minimum age requirement of 19:
- Alabama | Alaska
(iii) States with minimum age requirement of 21:
- New Hampshire | Missouri | Puerto Rico | Virgin Islands
The rest of the states have no minimum age requirements.
Would You Like To Learn About How To Apply?
For quick questions and comments, you can always drop me a note over at my Facebook page.
If you are getting serious in getting the CPA qualification, I have two mini-courses designed for candidates with different background:
For US candidates (US citizens/residents with US degrees, living or working in the US) who want to learn about how to study for the CPA exam, please click on this US flag.
For other candidates who wants to learn about how to pick the right state and how to apply, please click on the United Nations flag.
* Photograph courtesy of Loving Earth @ flick via Creative Commons
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Hi Stephanie,
i have seen in AICPA website that after 2012 students who register for CPA exams must need 150 semester hours for eligibility will that affect me
if i register for CPA with less than 150 semester hours but having a CA certificate of Australia got through MRA between ICAI and ACCA
Hello Stephanie,
Yours is a very informative site.
A general Q 1st: When is the first exam scheduled to be held in Bahrian?
I am working in a public accounting firm – BDO Bahrain. Was here for 3.5yrs. Prior worked in India for 1.5 yrs. All this is post qualification CA from India (Nov.2005). Did B.Com (Aug.2002) and Law graduate (Jun.2005) from India. And Information systems audit Diploma (DISA) from ICAI (India) (Dec.2006). Also CISA same time in (Dec.2006). Undergoing training for CISA and would be getting CISA certificate by June 2011.
With the above info, and considering that as of now I want the CPA for credentials sake only and as I see from your earlier answers, I can get experience later if I want to migrate to US later, which state should I apply.
If I start the entire process now, is it a possibility that I can appear for the 1st CPA exam in Bahrain or other Middle East states.
Many thanks in advance for your kind efforts in providing the assistance.
Sumit
Stephanie,
I’m trying to determine where to apply for licensure. I’ve searched the web to gain insight and not found concrete answers. I’m really pleased to find your website. You do such a great job providing advise and guidance, so I thought I would pose my issue to you.
Beginning in 2000, I worked for a public accounting firm in NC for over 4 years. I got married and relocated to GA, where in 2005 I went back to work for the same firm for 9 months. I left the public accounting firm to work in the Tax department of a finance company where I prepared and reviewed federal tax returns for 1 year and 3 months. I resigned from my industry job to attend to family issues and 9 months later took a job with a local tax consulting firm where I am presently employed (for almost 3 years now). My responsibilities at the consulting firm are similar to those I had before; I prepare and review tax returns, as well as prepare and review tax accounting (ASC 740/FAS109) work. I have been supervised by a CPA in all of my work environments. I live in GA and think I may want to have my own tax consulting business in the future, so I thought to apply in GA. I have also passed the exam as a GA candidate. However, when I registered and took the exam, I was unaware of the new caveat regarding the “one year…immediately preceding the the date of the application” rule per Board Rules 20-3-.08(1)(d)1. and 20-3-.08(2) (available at http://www.sos.ga.gov/plb/accountancy/ under Laws, Policies, and Rules – Board Rules). I should have confirmed the rules prior to registering for the exam. Unfortunately, I based my decision to sit in GA on the previous rules regarding continuous combination of experience in public accounting and industry (with acceptable breaks) preceding the the date of the application. Possibly I did not have a correct understanding of the previous rules, but based on the combination and consistency of my work experience I thought I would be approved. Since working for the local consulting firm, I have worked a reduced schedule of around 32 hours a week, thus I do not meet the 2000 hours in a single year preceding the date of the application requirement based on the inclusion of the new caveat to Board Rule 20-3-.08. Nor do I think I meet the “within a reasonable time” exception as defined per 20-3-.08(3)(b). I am encouraged by the statement regarding part-time experience per the “License-Experience Requirement” section of the “How Do I Obtain CPA Licensure?” summary at the GA Board of Accountancy website (available at http://www.sos.ga.gov/plb/accountancy/ under Questions and Other Information – How Do I Obtain CPA Licensure?). However, I can’t find any laws or rules to support the statement. If I have to, I can go back to a full time position, but not in the immediate future. However, in the interim, it would enhance my firm’s ability to attract clients if I could state that I am a CPA.
My husband thinks I am reading too much between the lines with respect to O.C.G.A. 43-3-6 and Board Rule 20-3-.08. The president of my consulting firm thinks I stand a chance of being approved based on my work experience, but cautioned me that the Board may narrowly apply the rules and deny my application. I can still recall my favorite accounting professor saying becoming CPA was not easy, but most things that were worthwhile in life were not easy. I have to agree with him, yet I think I’ve done my share at this point. So here are my questions, (1) what do you think my chances are getting licensed in the state of GA based on my continuous experience and (2) would you advise me to apply in another state, if so which one(s)? Any insight you can offer would be greatly appreciated!
Best regards,
Kara
Dear Stephanie,
I have passed successfully the 4 CPA exams in August of 2010. I want to get a CPA license in Virginia. I have two questions on how to proceed from now on:
1) ethics exam: do I have a deadline to take this exam. I read somewhere in the internet I had 1 year after passing the last test to take it. I want to get this test out of the way, but I want to make sure about this. Also, we just buy the CD/book from AICPA, study it, and take the exam online, and that’s it? Does this exam have a validity time, ie, will it expire in a specific time?
2) working experience: even if I have some experience, it dates from many years ago, so I have to start from scratch to fullfill this requirement. My question is: will the CPA exams as well as the ethics exam expire until I fullfill the working experience requirement? It would be terrible that all my effort would be wasted. I read about a 5 year rule to get the working experience requirement??
I want to thank you for any help you can provide, your site is certainly very useful for us who are navigating in this complexing world!
Thank you so very much,
Ana
Hi Stephanie,
The website and peoples comments and clarifications were really very nice and quite helpful.
I guess CPA from Delaware would be best suited considering facts and current scenarios but request you to confirm the same before I can plan ahead.
– I have done my Engg (IT) from India and completed my MBA (Financial Management) from pace university, NYC, NY.
- I have around 5 yrs of work experience into accounting and finance stream.
- I don’t wish to obtain license of practice, I just need a certification for career enhancement – Is CPE required to maintain my CPA certificate ?
Also request you to guide me in terms of best suited state for CPA, based on my current profile. Presently I stay in NJ.
Thanks
Shreya Shah
Hi,
I need help in selecting the state to enrol for CPA exam.
I am situated in Columbus, Indiana. Iam a Commerce Graduate with Financial Accounting and Auditing as special group, from Mumbai Univercity, India and the qualified Company Secretary, from the Institute of Company Secretaries of India. I am not able to decide from which state ishould be doing CPA. based on my above education, am I eligible to enroll myself rom Indiana State? Please advice.
Hi,
I have just completed CA from India. I need help in selecting which state would be proper for me to do CPA. I also need some information regarding the process of applying for CPA exam
Hi Stephanie,
Hope you are doing fine.
I am an Indian national and have done 3 years BCOM from India and 1 year course in finance. Could you please let me know that am I eligible to apply for cpa from Dellaware state? Is tax course compulsory to be eligible?
Hi Stephanie,
Hope you are doing fine.
I am an Indian national and have done 3 years BCOM from India and 1 year course in finance. Could you please let me know that am I eligible to apply for cpa from Dellaware state? Is tax course compulsory to be eligible?
Thanks & Regards,
Atul
Hi Stephanie,
The site is really helpful.
I have some specific doubts. Please help me out clear that.
1. I have done my CA in May 2010, CS in June 2010 and DipIFRS from ACCA London in Dec 2010. I am currently pursuing a job with a company.
2. I am planning to do my CPA from India. Please guide me for the scope of CPA with an Indian qualification.
3. Also it would be of great help if you provide me the details regarding the normal time duration to complete the course, the approx. total fees for the whole course.
4. Please suggest me a suitable course of action as I have very hectic work schedule during the week.
Thanks and Regards
Paras
Hi,
I have a question. I passed my CPA Exam in California. I have a BS in Accounting and an a dual MBA in Accounting and Finance both from good collages. I meet the 150Hrs. I am currently own my own business doing bookkeeping and tax for the last 7 years. I have an EA. I was wondering how you can transfer the California exam results to a state that does not have a 1 or 2 year exp. requirement. Also, when you do get the cpa license in another state, can you legally put down on your business card that you are a CPA? I have been told that you are not allowed to call yourself a CPA or market yourself as a cpa in California.
Looking for any advice
Thanks
Ron
Dear Stephanie,
I am:
An ACCA
FRM
CIA
based in the middle east and planning to sit for CPA exams in 2011. I have a 2 year bachelor in arts degree (majors in economics). I am not a US citizen or resident and hence do not have a SSN. I want to select a state where i can get not only my certificate but also a license. (Do not want to pratice in US though).
I was initially planning to select Colorado as the state to sit my CPA exams but it seems that due to the requirement of SSN i may not be able to get the license.
Can you please let me know based on my educational back ground stated above, Which state for doing CPA will be better for me?
I passed the CPA exam in California. However, due to the bad economy, I want to try my luck in Boston, Massachusetts.
I just wonder how to get my CPA licensed. Is it just as if I passed CPA in MA? By the way, I am an international student
I am register to take the CPA exam in the state of New York. Since I graduated in May of 2009 I met the requirement of 128 credits. Now that I have moved to state of Maine, can I take CPA exam in the Maine and transfer my scores to NY to get the CPA licensed?
Stephanie,
Thanks so much for the thoughtfulness of this site. I have been contemplating taking the CPA exam for the sole purpose of improving my credentials (i.e. use of CPA title on business cards for example). I have a dgree in General Accounting and have been working in Finance ; Accoutning for the past 15 years (no public experience, only 120 semester hours). Based on your information, it looks like I can obtain a license from either California or Deleware. Woudl you let me know if I have come to the right conclusion? Also, please let me know if either state is better for to obtain a license from.
thank you in advance!
Hi Stephanie,
I’m from India, staying in New Jersey. I’m interested in joining CPA. When I started to research about CPA, I came across CPAExcel, Keller & Becker- 3 main people offering the course. With whom should I get registered or should I directly register in AICPA? which mode of study is better, self study or via classes? Kindly suggest me.
hi stephanie
i have done my bachelors in india
i do not have ssn no. and i want to do cpa in california
so is there other way to do cpa in ca
i do not have any experience in accounting field
I have enrolled in CPA through Delaware board, but I always have an question that after clearing al four papers and Ethics exam am not going to get CPA certification nor Licence as the FACS has judged ny education degrees as associate and needs 4 yrs of training, but am based out of India and its not possible to get the practical training here. So is it thrue that I’ll not be allowed to write CPA after clearing the exam and it becomes watse of time, rffort and money.
Please advice.
Hi Stephanie,
I have Master degree in accounting from India. I have recently shifted here in US in NC and worked with a CPA for part time for 7 months, I wanted to do CPA, but not able to decide which state I am eligible to apply. Please if you can help me in which state I can apply it will be great.
Hey….i want to know what r the procedure for an indian CA to Obtain a CPA certificate.
is there any exemtions available to indian ca for become a CPA
Hi Sharukh,
For general information on how to start as an international CPA candidates, please click this link:
http://ipassthecpaexam.com/cpa-application-for-international-students/
Michigan does allow Indian CA cert holders to automatically get qualified for the exam, but you have to be mindful of the working experience requirement. Please click the link to check on the details.
Stephanie
Dear all,
Many thanks for taking the time to leave your comments here.
In order to streamline and improve the response time, I would like to redirect your questions to these pages:
1. For state specific questions (including specific state’ qualification and licensing rules):
Please go to CPA exam requirements by state, click on the state you are interested in, and add a comment there.
2. For general questions from international candidates:
Please check out this page written for you first, and click away / leave comments from there.
Finally, if you have a question specifically on taxation courses, then please scroll back up and find the heading “Your comments are most welcome” and drop a note for me there. Thanks!
Stephanie
Hi Jigna,
If you have a master’s degree in accounting, then in terms of academic requirements you should be generally fine, although you have to go through the foreign credential evaluators to “translate” the credits to the US format.
The next question is whether you want to be practising as a public accounting in the US, or just for credentials only.
Also, whether your boss is an active CPA licensee or not will be a deciding factor as well.
If you let me know the details I’ll see what i can do. Otherwise you can learn more about the process by signing up to the mini course for international candidates.
Cheers
Stephanie
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