CPA Requirements by State: Complete Guide to the CPA Exam Requirements [2020]

cpa requirements

You know that earning the Certified Public Accountant (CPA) certification is an excellent idea. You know this because of all the benefits of becoming a CPA. But do you know how to become a CPA? Do you know which CPA requirements you must meet?

If you don’t, that’s fine! This guide will walk you through every single CPA requirement (and CPA Exam requirement). So, keep reading to learn all about the CPA license requirements.

CPA License Requirements

Becoming a licensed Certified Public Accountant (CPA) involves acquiring a combination of education, work experience, and passing examination scores. However, the CPA license requirements are not universal.

In the U.S., the boards of accountancy of the individual states/territories determine the regulations for accounting and dictate the requirements for CPA licensure. There is no one national governing body that makes these rules.

Therefore, each jurisdiction has a slightly different set of CPA requirements, though there are general areas of overlap within each state’s requirements.

Since each state enforces distinct CPA requirements, earning the CPA license from certain states might be easier for you than from others. And luckily, you can choose. You are allowed to pursue a CPA license in any state, even if you don’t live there.

So, to help you determine the easiest state to get a CPA license in, I’ve broken down each CPA requirement and discussed the CPA license requirements by state.

CPA Requirements by State

As mentioned, the accountancy jurisdictions in the United States set the CPA requirements. Specifically, there are 55 accountancy jurisdictions in the U.S., so theoretically, you have 55 options for the source of your CPA license.

But, the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) have been working hard to align the requirements across the jurisdictions. So, as I also mentioned, there are commonalities among the CPA requirements for each state.

Therefore, when you see the basic CPA certification requirements that apply nationwide, you can get a better sense of what each state board of accountancy expects for their CPA candidates.

And, those basic CPA requirements would be the 3 Es:

  • Education: earn a 4-year bachelor’s degree and 150 credit hours of general education
  • Exam: pass the entire Uniform CPA Examination
  • Experience: acquire at least 1 year of relevant accounting experience

So, all CPA candidates must meet these requirements in some way. However, many states also have one additional “E” requirement:

  • Ethics: pass the state’s ethics examination

The 3 Es are the most generalized summary of the CPA requirements. Each state has an education, exam, and experience requirement of sorts, but the differences among the CPA state requirements manifest themselves in the type of educational credit hours needed, the CPA Exam requirements, and the amount and type of work experience expected. Which ethics exam the state uses is another point of distinction.

Therefore, determining the best state board for you also involves taking a more in-depth look at the education, exam, and experience requirements for each state.

CPA Education Requirements by State

In order for a CPA candidate to earn the license, all state boards require candidates to have a bachelor’s degree, and almost all state boards insist that candidates earn 150 total credit hours of education. The bachelor’s degree does not always have to be in accounting.

Furthermore, each state expects the 150 credit hours to include a certain number of accounting hours, but this number varies from state to state.

Many states require candidates to have more upper-level accounting and business courses than a typical bachelor’s degree involves. Others maintain that an accounting degree covers the coursework they’d like to see in a CPA candidate.

Generally, the state boards want to see very specific accounting courses, such as U.S. Tax. Many boards of accountancy even hold out for specific business classes or college level math, for instance, with their CPA course requirements.

Several jurisdictions also specify the number of lower-level accounting and business credit hours that each candidate must complete.

CPA Exam Requirements by State

Every state board requires CPA candidates to pass the Uniform CPA Examination. The AICPA developed the Uniform CPA Examination with input from NASBA and the state boards of accountancy. The CPA Exam consists of 4 sections that cover a wide range of accounting topics.

Specifically, the CPA Exam sections include:

The CPA Exam sections present several different question types in a series of testlets. These question types include:

Candidates have 4 hours of total testing time for each exam section, and they must pass all 4 sections of the exam within an 18-month period.

Requirements to Take the CPA Exam

Each state board of accountancy also defines the CPA Exam eligibility requirements that candidates must meet in order to sit for the exam.

Almost all of the state boards want candidates to have 120 credit hours of education, the equivalent of a bachelor’s degree, before they will let you sit for the CPA Exam.

But, can you take the CPA Exam while still in school? Yes, some states let you sit for the exam with less than 120 credit hours if you’re close to graduating.

For example, several states require you to be within a certain timeframe of securing the 120 hours, such as 6 months away from graduating with a bachelor’s degree or within 15 credit hours of the 120-hour requirement.

Other states make the 150-hour rule part of their CPA test requirements. These states might make similar provisions for those who are close to acquiring 150 credit hours.

Finally, many state boards also require you to have a certain number of upper-level accounting credit hours before you can sit for the CPA Exam.

Ultimately, each state board decides who is eligible to sit for the exam in their state. I try my best to keep up with each state’s requirements in the pages on my site, but these requirements change sporadically and without much warning.

Therefore, the best way for you to be certain that your understanding of your state board’s requirements is up to date is to visit your state board’s website or contact them directly.

CPA Work Experience Requirements by State

The CPA work requirement has the most variability of all the requirements.

I’ve seen state boards that only accept experience under a licensed CPA, while others readily accept academic and non-public accounting experience. Many states substitute higher amounts of non-public accounting work experience for lower amounts of experience acquired under the direct supervision of a CPA.

Most states require 1-2 years of relevant accounting experience, and they often make provisions for part-time work as well.

CPA License Requirements by State

If none of the CPA requirements sound like they will be a problem for you to fulfill based on your current career track, then you should register to take the CPA Exam and earn the CPA license in the state in which you reside. You can use this list to learn more about your state’s specific CPA requirements.

CPA State Boards

Picking a State Board Based on CPA Licensure Requirements

If you believe that meeting the requirements of the state in which you currently reside will be too challenging, then a different state may be a better fit for you. Furthermore, if you don’t have 150 credit hours, are a non-accounting major, lack the required work experience, or are not a U.S. citizen/resident, you will have fewer state board options from which to choose.

So, either way, you can determine the easiest state to become a CPA by comparing your current qualifications and plans for the future with the CPA state requirements and discovering how you can meet those requirements in your situation.

States That Don’t Require 150 Hours of Education

A typical 4-year bachelor’s degree only awards you 120 credit hours of education. Therefore, you must acquire additional education to meet the CPA education requirement of 150 credit hours.

What’s more, you must understand that 150 hours is the standard for all accounting students graduating within the U.S. Therefore, the state boards are simply asking you to match that standard.

In the past, some states allowed candidates to get the CPA license with just 120 credit hours (California, Colorado, Delaware, New Hampshire), but almost every state now enforces the 150-hour rule.

The only state that does not currently require 150 hours for the CPA license is the U.S. Virgin Islands jurisdiction. Currently, the U.S. Virgin Islands jurisdiction allows you to become a CPA with a bachelor’s degree that includes at least 120 semester hours of education. Your degree must be in an accounting concentration or a board-approved equivalent.

However, on May 16, 2020, the U.S. Virgin Islands will begin requiring 150 credit hours.

Once this final jurisdiction requires 150 credit hours, you will no longer be able to become a CPA with 120 credit hours in any state.

States That Don’t Require an Accounting Degree

Instead of a full accounting degree, some states simply require candidates to have a certain number of accounting credits to earn the CPA license. Usually, these state boards ask for about 24 credit hours in accounting.

But oftentimes, these states will enforce a stricter experience requirement to compensate for less stringent educational requirements.

For example, the U.S. Virgin Islands has 2 paths to CPA licensure that do not specify a certain number of required accounting courses. Instead, these options substitute higher levels of work experience for the presence of particular accounting education hours.

South Carolina, on the other hand, requires CPA candidates to have 24 semester hours in accounting courses. So, the range of CPA class requirements among jurisdictions is fairly broad.

Many CPA state boards also specify the level of accounting courses you must take. They often limit lower-level accounting classes and require more upper-level (junior-level and above, 300+) courses.

Additionally, several states have certain mandatory courses that each CPA candidate must take to fulfill the upper-level requirements. Moreover, a jurisdiction also has the prerogative to disallow lower-level credits earned through non-traditional methods.

To use South Carolina as an example again, this jurisdiction requires 24 of the 36 semester hours in accounting to be junior level or above. They also include a list of 4 mandatory upper-level courses: cost/managerial accounting, auditing, intermediate/financial accounting, and U.S. Tax. South Carolina also does not accept non-traditional credits such as placement credits and exemptions.

Consequently, some jurisdictions are much more particular about the accounting courses you must take. For this reason, earning the CPA as a non-accounting major usually involves a bit more concentration and effort.

How To Earn the 150 Credit Hours Required for CPA Licensure

The process of earning 150 credit hours is simpler than most of us realize.

The easiest way to do it is to enroll in an integrated 5-year professional accounting school or program that leads to a master’s degree in accounting. But because doing so involves planning in advance, we may not all be in such a lucky spot. So, we have to do the next best thing for our situations.

If you’re an accounting major, you can combine your undergraduate accounting degree with a master’s degree at the same school or at a different one. Or, you can even just take non-degree courses from an accredited educational institution. That means you could take courses like Japanese Culture or Golf 101 from a community college to bump up your credit count.

If you’re not an accounting major, then you must be extra careful to learn the exact number of type of accounting classes your state board expects. Then, you must take the necessary accounting and business courses your state board demands credit for as you increase your number of credit hours to 150.

To do so, you can enhance your undergraduate degree with a master’s in accounting or an MBA with a concentration in accounting. You can also learn about programs that offer specific tax and accounting credits along with other ways to fill in your accounting-credit gaps.

States That Don’t Require Traditional Work Experience

Can you earn the CPA license without work experience? Not really. But in some states, the CPA experience requirements are laxer than in others.

For example, most states nowadays are fine with general accounting work from private industries, government, and even academic teaching positions. Therefore, a non-public accounting career plan shouldn’t be an issue when choosing a CPA state board of accountancy.

Instead, due to the popularity of leniency in this area, you have several options for fulfilling the CPA work experience requirement.

No Public Accounting Experience

If you have never worked in public accounting and don’t plan to work in public accounting, you still have several state boards for which to choose. However, some of these state boards require additional years of experience from a non-public accounting field.

North Carolina, for example, requires 4 years of experience teaching accounting at a college or university or 4 years of experience working in the field of accounting without the supervision of a CPA. On the other hand, this jurisdiction only requires 1 year of accounting experience under the supervision of a CPA. That’s quite a difference!

Many other states only require 1 year of work experience, whether it be in academics, general accounting, or public accounting. So, if you don’t plan to work in public accounting, you should seek to apply to one of these states, as you wouldn’t to have to work 4 times longer than necessary (like you would in North Carolina) if you don’t have to.

No Work Experience Completed under the Supervision of a U.S. CPA

Maybe you’ve never worked under a U.S. CPA and never plan to. For example, maybe you work in private industry where CPAs are less common. Or maybe you work outside the U.S. and your supervisor isn’t licensed in the United States.

In these cases, you’ll need to find a state board of accountancy that makes allowances for these situations with their CPA experience requirements. Some states do when the candidates can prove that substantial accounting skills have been relevant to their jobs.

And typically, any supervisor who can reasonably verify that you are using relevant accounting skills will suffice. However, self-employment does not usually satisfy the work experience requirement.

Examples of states you could apply to when you don’t plan to work under a CPA include the jurisdictions of Illinois, Ohio, Wisconsin, and Virginia, as they recognize experience supervised by a non-CPA. So, as long as you work in a relevant field, you can get the license for one of these states.

Additionally, Montana, Washington, Arkansas, and Indiana allow someone other than your boss to verify your experience. So, this exception provides some flexibility as well.

Finally, there are even some states that don’t require any working experience. But CPA licenses they offer in these situations restrict how you can hold yourself out as a CPA. These jurisdictions are Guam, which has an inactive license, and Massachusetts, which has a non-reporting license.

Inability to Work in the U.S.

If you are not allowed to work in the U.S. (e.g., H4 visa holders), you must find creative ways to fulfill the experience requirement.

The best way to get your previous experience verified is either apply for a restricted license from Guam or Massachusetts, register in a state with lower work experience supervision standards, or volunteer for CPA-supervised work.

My information on the CPA Exam for international students tells you more about how to take one of these steps.

And remember, the state boards use their discretion to determine whether you have properly fulfilled the work requirement.

Inability to Work Full-time

About half of the state boards accept part-time work. However, listing them all would be rather tedious, and the information about their requirements changes often.

Therefore, once you narrow down your state board options, you might want to confirm that they accept part-time work by emailing them directly.

States That Accept Non-U.S. Citizens/Residents

Many states welcome international candidates. However, there are a few exceptions in which states have citizenship or residency requirements.

These states only grant licenses to U.S. citizens:

  • Alabama
  • Hawaii
  • Louisiana
  • North Carolina
  • South Carolina

These jurisdictions grant licenses only to residents of their state or territory:

  • Idaho
  • Kansas
  • Louisiana
  • Mississippi
  • Missouri
  • Nebraska
  • Nevada
  • Ohio
  • Oklahoma
  • Pennsylvania
  • Puerto Rico
  • Rhode Island
  • U.S. Virgin Islands
  • Wyoming

And finally, Guam offers a restricted CPA license.

The remaining states don’t have citizenship or residency restrictions.

Registering for the CPA Exam

Each state board’s website provides instructions on how to register for the CPA Exam. Also, some state boards work with NASBA to accept CPA Exam applications. Therefore, you should consult NASBA’s website and your state board’s website to discover the CPA Exam application procedure you must follow.

Meeting the CPA Requirements

Now that you know all about the CPA requirements, you can take the next step toward becoming a CPA.

If you are still in school, choose your courses wisely and make sure you pass your accounting and business courses so you can meet the 150-hour rule. If you have graduated, begin the process of taking the CPA Exam by narrowing down your list of state board options.

Finally, learn more about the journey to the CPA certification by signing up for my free e-course. I have a version for U.S. candidates and international candidates, and each one will tell you how to pass the CPA Exam on your first attempt and earn the CPA license. Check out everything they have to offer or sign up below!

Course for U.S. Candidates

Course for International Candidates

About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley) and the publisher of this and several accounting professional exam prep sites

follow me on:
  • vinayak says:

    Excellent source of informatiion. Thanks for pulling the information together.

    • Stephanie says:

      Thanks a lot for your kind comment, Vinayak. I will continue to add and update the information for you all.

    • Bryan Smith says:


      As we know, most states require one year of experience signed off by a CPA, some states require two years. That’s a given. But for those of us with a non-business Bachelor’s degree, the education requirement to even sit for the CPA exam is a DOUBLE whammy. Most states, to sit for the exam, require:

      1. 24 credit hours of accounting AND
      2. 24 credit hours of business.

      That is whopping 48 hours (roughly two years of academic study) you will have to get, less any accounting and/or business credits you may have gotten in your undergrad or other program.

      From my research, the best exam taking site for non-business Bachelor Degree holders is New Mexico, which to sit for exam requires:

      1. Bachelor’s Degree
      2. 30 credit hours of accounting. That can be gotten at your local community college for around $1,500 plus book costs. Many colleges offer the courses online and, so far as I know, New Mexico and most jurisdictions recognize credit hours for courses taken online.

      Then just figure out how to meet the one-year experience under CPA requirement and get your license in NM. Then, under the general reciprocity, you can practice as a CPA in most any state.

      Hopefully, before you can do all that, New Mexico won’t add on the 24 business hours credit to sit for exam and/or be licensed. If that happens, the non-business Bachelor Degree holder has only two options:

      1. Get as many of the additional 24 hours business credit as needed OR
      2. Get only 15 hours accounting hour credits to sit for exam in Alaska or Maine (now, the lowest education requirements) and then tough out somehow the two year experience requirement to get licensed in either of those two states, then go practice most anywhere you want.

      Anyway, as of this writing (June 2017), I think that is a pretty comprehensive and accurate overview of requirements for those of us in the boat of being non-business Bachelor degree holders. Please do your own research to confirm.

      • Nikhil KHANDELWAL says:

        I am from India.

        I am a Commerce Graduate (3years) and have also Passed Group 1 of CA Final (ICAI) ie. Not yet completed CA.

        Am I eligible to write CPA from your state.

        Please help.

        Nikhil Khandelwal

  • Marwan says:

    On your wonderful website i found that “Illinois” is the best but when i check their site i found that they need one year of experience

    is it right ?

  • Stephanie says:


    I think I have addressed your question somewhere, but for Illinois, it has a “two-tier” system:

    For you don’t mind getting only the CPA certification, there is no working experience required.

    If you want a full CPA license, then 1 year of working experience is required.

    Please do check the difference between CPA certificate vs license, especially on the limitation on the certificate.

  • Marwan says:

    1- when you click on Dictrict of Columbia link under states letters , it go to washington page , please correct this

    2- please i need your help .. i have
    -120 semester hours (accounting major)
    -need certificate only after the cpa exam
    -without working experience
    which state is suitable for me ?

    • Stephanie says:

      Hello Marwan, District of Columbia is commonly known as “Washington DC” (DC = District of Columbia). The link “WA” will link you to the Washington State.

      On your second question, you can simply fulfill the rest of the 30 semester hours somewhere — most (but not all) states accept online courses so this part shouldn’t be a problem, as long as these online courses are provided from “accredited educational institutions”.

      Are you happy with just the CPA certificate? If so, Illinois should work because there is no working experience required (still a 2-tier state — very few remaining now). If you want the full CPA license instead, then you have to make sure there are CPA (active CPA licensee, not certificate holder) living in your country that is willing to verify your experience for you. Also, it is much better to pick a state in which strict “supervision” of CPA (i.e. your boss has to be a CPA) is NOT required.

      I know that researching on the last point will drive everyone crazy — a list of “supervision” vs “verification” is also on my to-do list. In the meantime, please decide whether a CPA certificate is sufficient or not. If you aren’t planning to work in public accounting, maybe a cert is enough.

      It is true that you can’t act if you are a full-licensed CPA, and there may be restriction in putting the “CPA” title in your business card. However, you can still get the nice Wall Certificate that you can frame in the office, and you can put something like “Holder of CPA Certificate (US)” in your CV. Also, you can always apply for the full license at the next stage once you gather the 1-2 years of relevant work experience.

      Anyway, let me know your thoughts and we can work on it together. Stephanie

  • Ruchika says:

    Hi thanks, i see this information very useful. What i am still confused is that, and before i let you know that, I am a Chartered Accountant from India presently working in India for the past 4 years. I have been able to find which state should one go with and what is the exact procudure right from getting the documents authenticated to application to the state and then taking the exam. Is there an agency which can take you through each of the stages and whom to contact etc etc. Thanks for all the help.

  • Stephanie says:

    Hello Ruchika,

    Becker and Roger have this “ask the expert” link in their website that supposedly you can ask CPA exam requirement related questions. I have to say I find Becker not very helpful based on my own experience — they held an info session and handed out a list of CPA exam requirement by state, but were not able to answer questions beyond that sheet.

    I heard that CPAExcel could also be helpful. I have asked Leslie-Ann from CPAExcel to respond to your question here (because I can’t disclose your email to her). Hope we’ll hear from her soon.

    Cheers, Stephanie

  • Leslie-Anne says:

    Hi Ruchicka
    Stephanie asked that I respond to your question above and I would be delighted to help you. Would you like to e-mail me at Not sure if you are in North America but if you are you can call me tol. free at 1-877-775-7652. My specialty is in helping candidates, especially those with education from outside the U.S., choose the best state and evaluator for their particular set of circumstances. all the best, Leslie-Anne

  • Marwan says:

    Thank you so much Stephanie for your care and your time also
    really you are so helpful,

    anyway i am now confused between
    Delware, Massachusetts ?

    (Delware allows me to set for the exam with 120 hours and to get the certificate and then permit to practice without SSN, but it doesn’t have reciprocity with other states and Canada”where i intend to go there in the near future” until the end on 2012
    Masschusetts allow me to set for the exam and then complete my 150 credits in 3 years. although it doesn’t give non-reporting license to whom without SSN? but it has reciprocity with other states and Canada)

    then when i obtain 150 credits , i will transfer to Illinois … so what is your opinion ?

    and actually i do care more about the certificate rather than the license , but why i can miss the license if there is a chance to get it?

    i am on my way to attend first year classes in community college (2010-2011)- in the field of hospitality “Hotels management” for 24 credit hour … does it increase my international credit hours (bachelor of commerce accounting major with 120 credits) and then i can complete the rest with online classes ? if not what kind if studies or classes should i obtain to get the credits (specially to get the benefits from the first year community college) ?

    try to help me as much as you can because i am so confused and wanna stop searching and do care about my studies and exams..

  • Stephanie says:

    Leslie-Anne, thanks for stopping over and lend a hand!

    Marwan, now I see what’s bothering you. I’d love to help you on this but I honestly don’t have the expertise if it has to deal with SSN and reciprocity…
    Let’s see if Leslie-Ann can help? She seems to be very nice – quick in responding to my request at least.
    Let me know how it goes. When you have sorted all out, I’ll write a big article on this (with your help!) I am sure many non-US candidates can learn from your experience.

    Yes you are exactly right — let’s get this sorted out so you can focus on the study and the exam! Cheers, Stephanie

  • Marwan says:

    Hi Stephanie,

    i don’t know how to thank you really

    but finally it seems like i will choose Delware

    if i get sure that it give a certificate upon your pass in cpa examination and Ethics exam (as Delware board site & NASBA CPA exam service site)

    and when i pass CPA and Ethics “God willing”, i will think how to obtain the 150 credits & license

    Regards, Marwan

  • Warrencini says:

    My question:
    Can I put “AICPA (Guam)” on my business card?

    Background information:
    -I am getting the Guam CPA.
    -Passed all 4 AICPA exams in Nov 2009
    -Got a California AICPA (practising) signed my experience affidavit
    -3 years of internal audit experience including quasi-governmental organization and a public practice accounting firm in Hong Kong

    Thanks very much for your help.

    • Stephanie says:

      Hi Warrencini,

      Since Guam CPA licensing requirement only requires 1 year of working experience in public or non-public accounting supervised by a CPA license holder, you shouldn’t have problem getting your license. Congrats!

      Once you get your license, then certainly yes — you can put the title on the business card.

      One recommendation:
      If I were you, I would put “Warrencini, CPA” or “Warrencini, CPA (US)” on the business card as supposed to “Warrencini, AICPA (Guam)”.
      Especially Guam — with all respect to the Guam state, it’s just not a place associated with finance, accounting or anything like that.
      People who don’t know the CPA exam process (99.99% of people out there) would assume that you go for a shortcut and get an easy qualification from a tourist paradise.

      Maybe you are asking whether you can put the “AICPA” title after you get the AICPA membership but before you get the CPA license approved?

      Sure you can, but I would wait just a little bit longer to get the globally-recognized “CPA” title. Again, “AICPA” sounds confusing especially if you are living in Hong Kong. Hope it helps! Stephanie

  • Warrencini says:

    Big thanks to you, Stephanie.

    The Guam assistant administrator emailed me saying that my licence will get signed by April 15. The licence will be mailed out to my Canada address in late April.

    I will be going back to Vancouver, BC to join my brother’s consulting company as a 50% shareholder.
    I browsed the BC Bylaw and noticed that… if I need to call myself “CPA”, I need to be member of CA (Canada-province name) or CGA (Canada-province name).

    I am looking for a state that is eligible for reciprocal exam (called CARE) with ICABC (CA – BC).
    Anyhow, it’s been a great help from you.

    Have a nice day.

  • Warrencini says:

    Just share my info…

    I just got the reply from ICABC … the admission lady told me that Guam is a recognized state for CARE (reciprocal from AICPA to CICA)… but full reciprocy is subject to experience assessment.

    Will update ppl here when I get the full assessment result after May…

    Good luck everyone.

    • Stephanie says:

      That’s excellent Warrencini! I have a fair number of Canadian readers and I really appreciate you letting all of us know about the reciprocy from AICPA and CICA. Thanks again and please do give us an update! Stephanie

  • Marwan says:

    Thank you Warrencini
    for your caring and info
    really i am going to set for cpa exams at the end of the year and also will move to Canada God willing with 2 years and i am willing to know more about the reciprocy between AICPA-CICA
    as i know it needs to have a 150 credit hour Bachelor
    and a license from a recognized US state
    is it right?
    anyway wish you all the best
    and update us with your new news
    in order to help us as we used to get from this wonderful website
    thank you both Stephanie & Warrencini

  • Warrencini says:

    Hi Marwan,

    Just an emphasis on my info. My case may only be applicable to BC, but not other provinces in Canada.

    Good luck

  • Warrencini says:

    Hi Stephanie,

    Just a little comment on your post dated March 31, 2010…

    Guam Board of Accountancy recognizes experience anywhere AS LONG AS those experience was signed off by a PRACTISING CPA during the following period:

    1) the time when the applicant’s claimed experience
    2) the time when applicant applys for the licence

    Thanks for your other comments as well.

  • Marwan says:

    Hi Warrencini,
    thank you for replying
    i have a relative in Vancouver, BC and this is where i am planning to stay
    wish you all the best
    good luck

  • Warrencini says:

    Hi Marwan,

    Great… I am going to Vancouver next Monday… maybe we can meet up in Vancouver… 🙂

  • Marwan says:

    Hi Warrencini,
    Great too, but as i told you before , i am going to it in 2 years ..God willing.. (so far) 🙂
    anyway sure i hope to meet you then
    this is my email to be in touch
    wish you all the best
    good luck & take care

  • Vineeta says:

    Does anyone know from where to get the study material for CARE exam of CICA ? I am hoping to get material provided by the institute in 2009 as 2010 is still under review by the institute.

  • Warrencini says:

    The province’s CA website has information about taking cram courses for the CARE. Becker and Kaplan also have those courses.

    Stephanie, I will update you guys about the reciprocy once I get my CPA licence from Guam in May 2010.

  • Hetal Bhavsar says:

    Hi! I am Chartered Accountant from India, currently working in Bangalore. I want to acquire CPA degree so that I can work in Texas where preferably my husband is planning to settle in US. Will this selection be suitable for me? Also which other states can I take transfer and take up the job? By the way I am planning to take a job and not start my own practice. Please let me know how can I start the entire process…from application to study to exam to result to certificate to licence…in short end to end. Thanks in advance…hope to see your reply very soon so that I can start my studies in time…..thanks…Hetal Bhavsar, Bangalore, India.

  • Hui says:

    Hi, Stephanie,

    I’ve got a bunch of information from your website. I do appreciate your patience and willingness of sharing. I am a Chinese student in USA, will get my Master in Accounting in the coming August. I’m preparing to sit for CPA exam in this summer, however, to decide which state I should apply for almost drive me crazy. Because I’m going to go back to China to work, I’m seeking a state that either issues me a CPA certificate (vs license) without working experience, or accepts my later working experience in China to satisfy the working experience requirement for license application. Would you please give me some suggestions? I’m in Florida now, but I can not apply for Florida CPA even if it is a two-tier system state, because the CPA grades would expire after three years if you do not have related working experience then. It’s terrible! Appreciate it! — Hui

    • Stephanie says:

      Hello Hui,
      Good news that you have a master degree, so seems like you’ll get your 150 credit hours with no problem.
      Illinois used to be the perfect state for you but since it is scrapping its 2 tier system in a couple of months I think the best state for you is…


      Colorado only requires 120 credit hours to sit for the exam but if you have 150 credit hours you should be able to qualify for the “education in lieu of experience”. In fact I am going to write more about it in the Colorado page in the next few days, but please go to some research yourself first. It’s under “Rule 2.5” of the Colorado Board Rules. If it looks applicable to you, then you should go ahead to the foreign credential evaluation services and ask for an evaluation specifically for this “Colorado Rule 2.5” purposes. These services range from same-day to 6 weeks depending on the agency you choose. Here is the link on the foreign credential evaluationn agencies for your reference.

      Please note: Colorado license cannot be transferred to another states (because it is considered “easier” to get). But looks like it’s not a problem for you.

      Let me know if Colorado applies to you and I’ll see what I can do from here. Stephanie

  • Jerry says:

    Hi, Stephanie,

    I found this is a wonderful website! Thanks for putting information together.

    I am an active Indiana CPA and now work in Canada and looking for CARE in Ontario. I just noted that IN and ON have no reciprocity! (I just emailed ON person to confirm whether I am eligible to take CARE and whether the list is updated, my understanding is that I am not eligible per note on the form, please see link below

    I am thinking to endorse my IN CPA license in Illinois because it is listed on Ontario CA-CPA Reciprocity list now, which means I can take CARE this year, but I want to be a licensed CPA instead of a registered CPA because I am thinking to work back in US some years later.

    My questions are:
    1. According to notice linked below, IL will transit to one-tier in July 1, 2010., do you think it is a good idea to endorse CPA in Illinois? Do you see any obstacles or disadvantages from your past experience?
    2. Can I maintain both IN and IL CPA license at same time if I have enough CPE? Does 120hr CPE satisfy both states?

    By the way, I think Indian need 2 year work experience, it is not necessarily in CPA firm though, also, if you hold Master degree prior 2000 (or 2001?, no working experience is needed), See frequently asked question section

    Thanks for your comments!

    • Stephanie says:

      Hi Jerry,
      Your comment was pending for moderation because it contains more than 2 links (spam protection policy). Anyway, of course it’s been cleared now.
      I’d love to check out the solutions for you but may need some time, because I usually answer questions related to application vs reciprocity. But yours is a very valid question and I would love to be helpful. Will get back to you on this ok? Cheers, Stephanie

  • Warren says:

    Hi Hui and Stephanie,

    Washington state. may fit you.

    Steps to follow:
    1) write the uniform cpa exams (designate to Washington State)
    2) write the ethics exam (get 90% in that exam)
    3) work at least 1 year in accounting/auditng/management consulting
    4) get a CPA signed your experience (remember that CPA has to get his/her licence (practising public accounting) for at least 5 yrs and is practising public accounting during the period you obtain your work experience. (see details in link below)

    Hope it helps.

    • Stephanie says:

      Thanks a lot Warren. After Washington switches to the 150 credit hour rule it’s not as popular to international candidates, but looks like Washington works for you as well as long as you don’t mind getting the 1 year relevant working experience. Stephanie

  • Warren says:

    Just to share my feeling here:

    I submitted my applications for my CPA licence to Guam Board of Accountancy on Mar 17, 2010. But I still cannot get mine today. Pretty frustrated…

    • Stephanie says:

      Indeed, how frustrating! Warren, if it takes longer you can always check with the Guam rep in case there is a missing document or something. Best, Stephanie

  • Warrencini says:

    Hi Jerry,

    I guessed the following site is what you referred to:

    At the very bottom of that document, it says “the information herein is subject to change without US State Board’s notice…”

    Based on this, I went to NASBA’s site to see if Indiana is the state that adopts:
    1)150-hr rule
    2)CPA exams passed
    3)State Board’s individual experience requirements

    According to this NASBA site,

    Indiana is among the states that meet the substantial equivalency under section 23 of the Uniform Accountancy Act (UAA).

    I wonder if you can show ICAO that list and get the reciprocity request approved.


  • Jerry says:

    Thanks a lot, Stephanie and Warren.

    To follow up your comments, Warren, I think the issue for now is whether ON CA board grant Indiana CPA to take CARE, it is indicated on the application form that the reciprocity is granted only to CPA whose state does not require CA to take final CPA exam, please see NOTE on lower bottom at link below:

    To settle down this issue, I guess I have to convince Indian board grant CA to take international qualification examination first, and then, I file application as a Indian CPA to take CARE in ON, both procedures may take so much time, I can’t wait that long.

    Stephanie, I am still waiting for reply from Ontario CA board coordinator regarding whether CPA with Indiana can take CARE directly, I will get back to you when I hear anything…, if Indiana is ok, then I don’t need to endorse in Illinois, I am hoping this but not positive.

  • David says:

    Hi Stephanie,

    I found your site recently while doing some search in Google. Your site is very informative.

    I passed my CPA exam in NY in 1994 when it was still in paper and pencil format. NY doesn’t require candidate to sit for all 4 parts. So I took it by part and finished in one year. Anyway, I’m planning to apply for a certificate from one of the 2-tiered states. Do you know if there was any sitting requirements from any of them?

    • Stephanie says:

      Hi David,
      I’m glad you find the site informative! As you may know, lots of new rules and regulations have been added since 1994 and the state boards have been tightening up their licensing requirements so it will be “uniform” throughout the US. Having said that, your case *may* have grandfathered because you passed before 2000 when the 150-hour initiative was starting to taking off.

      Anyway, I’d like to help you find a suitable state for you to get qualified, but for now, would you mind checking these 2-tiered states as marked by NASBA?

      Please note that Illinois is turning into a 1-tier state effective July 1, 2010. It used to be my favorite two-tiered state but I’m not sure if you have enough time to put in the papers and so on.

      This is not directly related to your request but you may find this CPA reciprocity page a useful background info.

      If you have found one that works before I do, please let me know so I can write a short article for the benefit of other readers. Thanks! Stephanie

  • Natalie Dyer says:

    I find your website to be very helpful. However i am still a bit confused. I reside in Jamaica and i completed a technician accounting exam (AAT british based) then moved on to complete the ACCA. This i have finished about two years ago. I do not possess a first degree. I was employed as a financial accountant and i am currently employed as a Financial Controller. I am considering doing the CPA exams as an enhancement to my credentials. Can you say what the best route is?

    • Stephanie says:

      Hello Natalie,
      Do you have like an “associate” degree? This is a US term but let’s say do you have something like a technical, 3-year degree in community college or vocational college?

      Because the minimum requirement to sit for the CPA exam is to have a degree.

      Please let me know and I’ll see how I can offer further assistance. Stephanie

  • Warrencini says:

    Finally got my CPA certificate and initial licence to practice from Guam yesterday, May 28, 2010.

    I am going to file the CARE (reciprocal) assessment application these days. Will let you guys know the result later.

  • Warrencini says:

    Thanks Stephanie. I just filled in the ICABC (CA in BC, Canada) membership application form this morning. I was asked to show the “letter of good standing” from AICPA / State Board. I wonder how I can get those. I also paid the USD $460 membership fee yesterday.

    Hopefully can get the result and let you guys know the details.

    • Stephanie says:

      Hi Warrencini, letter of good standing is a relatively standard document, but you know how the state boards are… Maybe the best thing is to check with Guam State Board / AICPA directly. Hopefully it is something they are willing to provide quickly for a fee.
      Thanks for keeping us updated! Stephanie

  • Warrencini says:

    Hi Stephanie, AICPA just emailed me (with the letter of good standing attached) on June 2. Both AICPA and the State Board can provide that letter.

    I just handed in the application form to ICABC (CA in BC, Canada) and I will be handing to ICAO (CA in Ontario) and CGA-BC later this week.

    Will post the update here …

    Thanks for your response.

    • Stephanie says:

      Warrencini — great to know AICPA and Guam State Board can provide the letter of good standing. Sounds like it is quite easy to get. Thanks for sharing all the info!

  • Brian says:

    Hi Stephanie, I need some advice.

    I am a CPA candidate from Delaware but I am living and working in Toronto, Canada (I’m a Canadian Citizen). I’ve worked in an accounting role under the supervision of a Chartered Accountant in Canada for almost 3 years.

    Delaware recently changed the work experience requirements in May, 2010. I can no longer get a licensed Chartered Accountant in Canada to sign of on my practical work experience for me to get the CPA license in Delaware.

    I only have a bachelors degree in accounting which means I don’t have more than 150 semseter credits.

    I want the CPA license, which state should I transfer to in order to meet my needs ? I’ve been doing some research but it looks like no states are good for me. PLEASE HELP!

    Much appreciated,

    • Stephanie says:

      Hi Brian,
      If this is the case let’s look into the other states with 120 semester hours requirement first. That would be California, Colorado, New Hampshire.
      For CA, I assumes you don’t have a social security number, if so, DON’T go through that because you need it to get the license.
      For CO and New Hampshire, you will have to work in a public accounting firm. Does it apply to you?
      Please let me know and I will try my best to see how I can help.

  • Warrencini says:

    According to this list, some states (1-tier) are recognized for CARE (reciprocal from AICPA to CICA) in Alberta. Since Alberta is one of the 4 provinces governed under CASB (CA School of Business that governs the western provinces in Canada), I guess BC, Manitoba, and Sasketchewan…

    • Stephanie says:

      Hello Warrencini,
      Ha ha it sounds quite complicated — hopefully not as much as the CPA exam requirements! Stephanie

  • Brian says:

    Unfortunately, I do not work in Public accounting. I work in financial reporting for a large cap publicly traded US company in Canada.

    It seems I’m SOTL…. I’m extremely upset Delaware changed the requirements without notice to any of its CPA candidates. I had to check website and print the affidavit forms to find out that they had already changed in May 2010…

    Do I have any other options ?


  • Warrencini says:

    Hi Brian, if you don’t mind spending a bit of time, you may go for Illinois (certificate doesn’t need experience). Then, network with CPA online or whatever ways you can think of and get that practising CPA to sign your experience. It took me almost 2 months to find that CPA. Hope it won’t take long for you.

    Hi Stephanie, I just received the letter from ICABC (CA in BC) that they grant me the right to write the CARE (reciprocal exam). But my experience doesn’t meet their “depth” requirement. ICABC’s experience requirement has “depth” and “breadth” components.

    Anyhow, my conclusion is… assuming you have 3 years “qualifying experience” (view ICABC website for details) and you are a licensee (not just certificate) of Guam, you are eligible to write the CARE exam. Once you pass it, you can call yourself CA, CPA in BC.

  • Brian says:


    Don’t you need a CPA to sign off on your practical experience ? I thought that the CPA needs to be your supervisor at work? I’ve never heard of just getting the certificate from illinois and then getting a random active/licensed CPA to sign off on your work experience. Can you confirm this ? do you have a link to the illinois BOA that states this ?


  • Warrencini says:

    Hi Brian,

    My point is …
    1) Get Illinois’ certificate
    2) Transfer your cert/exam score to Washington State
    3) Write ethics exam
    4) Get a CPA (any state, with practising privilege for over 5 yrs) to sign off your experience
    5) get CPA (WA) (that’s the Washington State BOA website)

    See if it helps.

  • Warrencini says:


    As you mentioned, you didn’t work audit (assurance) in Tortono. You may not be able to get the license from Illinois (see following website)

    In short, it says, there are Registered (non-audit) or Licensed (audit) CPA in Illnois; however, after July 1, 2010, Registered CPA (non-audit) will no longer exist.

    Hope it helps.

    Based on your description, you’re not working audit (or other assurance), I doubt that

    • Stephanie says:

      Thanks Warrencini. Yes unfortunately the Illinois route no longer works. I understand many Canadians went through that before.

      Brian, this is tough… the only option I can think of is for you to take the extra 30 semester units, then get qualified for Colorado’s “education in lieu of experience” requirement. But then, I am not too familiar with how this may impact any reciprocity rules with Canada. Colorado licensees often have trouble in this regard because they allow people to get away with getting the experience requirements…

      Anyway, I know it means for studying which is terribly annoying, but please take a look at Colorado and see if it works for you.


  • Brian says:


    I am aware that I can no longer get the RCPA from Illinois due to the July 1st, 2010 window close. This means that without the CPA license I cannot transfer to Washington (refering to your post on June 12).

    Any suggestions Stephanie ?


  • Sapana says:

    Hi Stephanie,
    I am Sapana, have 3 yr B. Com (India) & CA (India) looking for state selection. based on ur posts and info on this site, I’ve evaluated 2 options for me.
    First, I can apply Delaware on the basis of 3 yr B. Com but wont be able to get work-ex verified by CPA as required and hence Iwont get CPA certificate.
    I can apply to Colorado on the basis of my CA with NACES evaluation and I can get CPA certificate on the basis of additional educational credit (rather than work-ex verified by CPA or Aus CA)
    What do you suggest. Do u have any idea B com & CA fetches how many credits? Please advise me and thx for the wonderful work u r doing. God Bless U.

    • Stephanie says:

      Hi Sapana, thanks for your kind words on my site. It really helps me keeping the site useful and updated for everyone.

      I think Delaware won’t work for you if you can’t get the experience verified, because merely passing the CPA exam doesn’t mean much (no wall certificate, can’t join AICPA, in other words, no “proof” that you are a CPA)

      Why don’t you try Colorado? Roughly speaking, + CA should get you the 120 semester hours to sit for the Colorado exam, but it depends on which university you went to and what grades etc. Please take a look at the foreign credential evaluation page and pay attention to WES’ Indian policy and see if it applies to you.

      After you apply and get qualified to write the exam, you can then take the remaining courses and fulfill the 150 hours requirement.

      One last note: because Colorado is “easier” on the requirements, it is deemed a “non-substantially equivalent state”. You can check on the impact in this CPA reciprocity page and see if you mind that before proceeding.

      Just come back if you need more guidance. Hope things will work for you! Stephanie

  • SARA says:

    hellooo, i found this site very helpful,i hope my questions would be answered! i am a fresh graduate,accounting major.BUT no work experience , i am willing to sit for the CPA exam (two parts) in Nov 2010 but i was thinking if i passed all the four parts can i get a certificate that i am a “holder of CPA certificate” ! and plzz which state do u advise me to apply, i was thiniking of New Hampshire or Illinois cuz i heard they dont require the 2 years experience, but also for the future i would like to have the lisence.. i would appreciate it if u help me and offer me some guidines thanksssss

  • Elena Agapov says:

    This site is great for the information I need!!! I do have some
    I earned my bachelor degree in Economics is Romania and for the past 4 years I’ve been working as an accounts specialist in Florida. I want to sit down for the CPA exams and I sent my transcripts and evaluation to the Florida Board of Accountancy. A few days ago, I received their response and I need 15 credits in order to qualify (Taxation Accounting, Financial Accounting, Cost & Managerial Accounting, Law…). How can I go about completing these classes? Do I need to enroll in a master degree?
    I am not familiar with the schooling system and I don’t know how to go about it.
    Any info would be greatly appreciated!
    Thank you!

    • Stephanie says:

      Hi Elena,
      I am not very familiar to FL, but typically you can take online courses from accredited universities to make up the credits. Please double check with FL State Board though (check their website) and see if there is any restriction, in particular, please make sure whether they recognize online course or whether you are ok with courses offered outside of FL.

      Other than that, just take the most convenient / cheapest one available. The sole purpose of this is to fulfill the requirement.

      Hope it helps a little bit? Stephanie

  • Sarf says:

    Hi Stephanie,

    I found your website very resourceful and informative. Its given me some clarity about AICPA and the process of obtaining a license. Keep up the great work!

    However, I am struggling to choose a state that would fit my requirements. I am from New Zealand. I am a graduate with a conjoined degree in Bachelor of Science and Bachelor of Commerce majoring in Information Systems and Accounting respectively. Usually 1 degree takes 3 years to complete in New Zealand, but a conjoined degree takes 4 years. I qualify for New Zealand CA and Australian CPA entrance and exam requirements. But AICPA appeals to me as I intend to move to US or Canada after my certification and also because of its world wide appeal and parity with CA qualification in other countries.

    I have no working experience in accounting sector but i have a strong desire to work in public accounting.

    To summarize, I am not sure if I qualify under the 150 hour rule with my qualification and I have no working experience. I was wondering which “substantially equivalent state” i could take an exam to gain a CPA certificate (without working experience) and then gain experience to obtain a license. I would really appreciate your help and assistance.


    • Stephanie says:

      Hi Sarf,
      First of all, thanks for your kind note!
      Looks like you may fall under the 4-year degree category i.e. 120 semester hours. Please take a look at this page and see if it helps.
      But generally, if you don’t have 150 credit hours AND experience, chances are that you need to make up either one of them to get the full license. So please decide whether you want to:
      (1) take the cpa exam first and then work to gain the experience required
      (2) fulfill the 150 credit hours and then go through the “Education in lieu of experience” requirement in Colorado.

      Please note that for (1), some specifically require public accounting experience so be prepared to work in an accounting firm.
      For (2), please note that Colorado is not a substantially equivalent state. Looks like you are looking for one that is; if so option (2) won’t be available.

      Another thought for you is to pass the Austrlian CPA exam first because you can obtain the US CPA much more easily. This is because Australia CPA is considered substantially equivalent to the US and Australia is part of the “IQAB” countries that have reciprocal agreement with the US. I don’t know much about the specifics but you can check the NASBA website ( They have a section on IQBX, the examination for these candidates.

      Hope things will work out for you!

  • Dell says:

    California has a Form G CPA that only one year of general experience under a CPA is needed if you have a MS Tax or MS Accounting or graduate degree

  • Mita says:

    Hi Stephanie,
    I have received a payment coupon from NASBA. I just wanted to know in how many days can I make the payment to NASBA. Also there is a expiration date on the coupon, my coupon expires on 12/11/2010. So does this mean I need to make the payment before this date? or is there any 90 day time limit?

    • Stephanie says:

      hi Mita,
      I know at least for some states e.g. Oregon there is a 90 day time limit. Not sure the requirement from your state.
      But I would think you won’t receive your NTS before the payment, and without the NTS you can’t schedule your exam.

      Unless there is a particular reason, I would recommend you pay ASAP.

      Of course, if there is a reason, please let me know if I can be of further help.

      Regards, Stephanie

  • Sapana says:

    Hi Stephanie,
    Thx a lot for the info abt CO. I want to know if Illinois is still a two teir Board, I heared that they are scrapping this. Is that true? What you think abt me going for Illinois?

    • Stephanie says:

      Hi Sapana,
      Unfortunately IL is no longer a 1-tier state effective July 1, 2010: please check here.
      Probably not to sit for IL unless you live there. Stephanie

  • Mita says:

    Hi Stephanie,
    Thnx a lot for your reply. I will be doing my CPA from Virginia but in few months we are planning to shift to some other state. So was wondering if I received my NTS now with VA address, will I be able to change the address again on NTS? If yes, then what is the procedure? and how long will it take to do the same?


  • Aidan says:

    Hi Stephanie,

    Thanks for putting up this wonderful website. I was wondering if you may be able to help me with the current dilemma that I am in. I recently passed all the CPA exams, as well as the ethical exam. I am registered with the State of Colorado, however I am a Canadian citizen and currently not working in the accounting field. I will eventually obtain my CA designation as well. I notice that are expiry dates on the exam credits that I obtained. Do you know if the expiry dates are related to the completion of all four exams or if the expiry dates are related to the the last date that I must obtain my licensing? Since I am not working in any accounting firm currently, I do not believe I can obtain the licensing hours required before the expiry date. Should I transfer my exam credits to another state like Illinois? Also I thought Colorado provides you with 5 years to obtain the required licensing hours before the expiration date of the exam credits if you passed them all? I wanted to confirm that. Because if the expiration date of the credits are like 5 years, I will definitely obtain the required 1 year of accounting experience within the 5 years span, however if not, I will definitely have to transfer my credits to another state, like Illinois.

    Thanks for your help!

    • Stephanie says:

      Hi Aidan,
      Thanks for your kind note!

      Just want to make sure we are on the same page… What are the expiry dates? It it looks something like the 18 months from the time you pass your first section of the exam, then yes it should be just related to the 18-month window and no need to worry about it.

      Yes my understanding is that you’ll have 5 years to obtain the licensing requirements for Colorado. By the way, in case you somehow fulfill the 150 semester requirements in the future, you can go through the “education in lieu of experience” rule and get the license immediately.

      Please note that Colorado is not a substantially equivalent state so there is some restrictions if you plan to practice public accountant in other states. If this is your plan it’d be worthwhile to transfer to IL for example. But if you get this mostly for credentials only, don’t worry about the hassle.

      hope it helps!

  • Umer Farooq says:

    Hi Stephanie,

    First of all i must take this oppertunity to congratulate you for coming up with such an informative website. I am looking forward to appear for the CPA exam in 2011. I am an ACCA member+ Bsc (First Class Hons) Applied Accoutning Oxford Brookes University. I worked for Ernst & Young as an External Auditor for two years. Currently i am working as a Senior Accounting Officer , in the Accounting and Financial Control Function for a Multinational Bank. Can you please guide me that :
    a) which state would be ideal for me if i only intend to attain a CPA certificate ( not a license)
    b) if i can have my work experience verified from a CPA License holder which state would be ideal for me.
    C) is non public accounting experience recognized for licensing

    Thanks for your help


    • Stephanie says:

      Hello Umer,

      Thanks a lot for your kind note!

      You are SO qualified I’d hate to see you not getting the CPA license in the US!

      Anyway, I am not too familiar with the requirements for ACCA, but if you manage to fulfill the 150 semester hours requirement (essentially like a 5 year university program or 4 years of university + 1 year of masters)

      If you do fulfill the requirements, you should be able to get a CPA cert/license in most of the states.

      But if you can only fulfill say 120 semester hours, then check out this page where I list out the options for international candidates — since you have public accounting experience that can be verified by CPA (but he/she should be your supervisor and has a valid CPA license, not just certificate — can check this online), then several states should work.

      And on non-public accounting experience, many do recognize this but it’s hard to generalize for all 50 states.

      So why don’t you take a look at this page first, and let me know how you have fulfilled the education requirement, and we can go from there. Stephanie

  • SYED SAJID says:

    Hi Stephanie,

    Thank you for providing a very helpful advice for people like myself.

    Q1. I am working in the USA for last 17 years. Does my experience will get any credit for appearing for CPA exams in any of the USA State?

    2. I have a foreign Accounting Bachelors degree, FACS has evaluated for a USA Bachelors in 1991. Do I have to revaluate my degree again as the last evaluation was done 20 year ago.

    3. Presently I am working with a license CPA as an intern and I am not paid for all the time I work with them. They only reimburse some of my expenses. How do I show my experience for how many hours or time in terms of weeks and month etc?
    Do I have to produce W-2 or 1099 etc to prove my work with them?

    4. Which state is best to appear in Exam at present? I am thinking for Delaware or Georgia.

    5. After passing the CPA exam if I move from Delaware or Georgia to NY or NJ do I need to appear for CPA exams again in these states (NY/NJ) etc?

    Hope to hear from you soon.

    Syed Sajid

  • Stephanie says:

    I am very happy that you find this site useful! So let me see how I can be helpful here…

    I am going to answer your questions in a slightly different order if it’s ok for you:

    4. On choosing a state, it should first of all depend on the educational requirement you have fulfilled at the present. Do you have 150 semester hours? Or 120? Or 90? If 90 hours, then Delaware is your only choice; but with 120 hours you can still go for a few states. Please check out this page on the popular states for international candidates.

    By the way, you don’t need to register for the state you are currently residing, because you can actually register for one state and physically take the exam in another.

    5. After passing the exam, you will need to fulfill the licensing requirements to get the certificate/license. If your state is considered substantially equivalent, then your license is recognized anywhere throughout the US. But if it’s not, then you may need to do something about it. Check out the link to find out more.

    1. On the working experience, if it is related to accounting, then yes it can be counted for most of the states. Please note however that there are a few (I think Georgia included, if I remember correctly) that will only recognize working experience AFTER passing the exam.

    2. Sorry I don’t know the answer but you can check with FACS directly. They are great in responding email queries (within 1 business days from my experience).

    3. I think non-paid jobs are ok as long as your superviser is a valide CPA licensee (i.e. he/she is still paying the dues and fulfill the continuing professional education (CPE) requirements), and that he/she is willing to verify your experience.

    Hope things will work out for you!

  • Niket Shah says:

    I am chartered accountatn in INDIA and want to know that do I need to pass any formalities if I want to give exam in state of COLORADO. Means any training of 150 hours or something like that.

  • Priyanka Bengani says:

    Hello Stephanie,
    First of all I must be thankful to you for coming up with informative website.
    I am Priyanka, having a 3 yr B. Com Hons(India) & CA (India) will be reaching Pittsburg,PA in the 1st week of August 2010 and will be staying there for 8mths to 1yr. I planning to do CPA and thus first of all looking for state selection.Based on ur posts and info on this site, I’ve evaluated that if I apply for Colorado on the basis of my CA with NACES evaluation and I can get CPA certificate on the basis of additional educational credit but Colorado is one of the NOT SUBSTANTIALLY EQUIVALENT STATES , so I wont be getting the license. Hence I am totally confused how should I approach and how to fulfill all the application requirement.
    Do u have any idea B com & CA fetches how many credits? Please advise me and thanks again for the great work u r doing. God Bless you.

  • Prasanna says:

    Hi Stephanie,

    Thanks so much to you for this website, forum and discussion, simply wonderful. Can anyone clarify my doubts on experience requirements
    1) A non public accounting experience : Is it considered, whats the minimum duration and is it required to be certified by a licensed cpa supervisor, or which are the states that allow non licensed cpa’s to certify work exp. or licensed non supervisors to certify ? It’s complicated I know…any info wud be greatly appreciated.

  • stephanie says:

    Hi Priyanka ,
    Thank you for your kind words!
    May I ask what is your ultimate goal of getting the CPA? If it is for credentials only, then going through Colorado is ok (I assume you are choosing to get extra credits and go for the education in lieu of experience requirement).

    The fact that it is a non-substantially equivalent state doesn’t affect you if you just want to get the CPA title in your CV.

    However, if you would like to actually work as a public accountant in PA (or anywhere in the US) then it will be something you need to worry about. Given that you only stay there for <1 year it sounds like you aren't planning to be working in a CPA firm.

    I might be wrong though… please let me know if my understanding is correct, but sounds like CO could work for you, if you go for the education in lieu of experience route.

    By the way, Illinois has reopened the route to get a "CPA certificate" (i.e. not yet a CPA license, but you are allowed to use the CPA title with some restriction). The requirement is also 150 semester hours with no experience required.

    To apply please make sure you have a set of marksheets/transcript because IL requires originals for their own evaluation. They said they will mail back but who knows… so if you are still in India, see if you can get an extra copy before you leave for the US.

    Hope it helps. Just come back if you need any guidance.


  • Stephanie says:

    Hello Niketan,
    Thank for your encouraging words. You guys are so nice!
    On the verification of experience, whether it is public or non-public accounting experience, you will need to be verified (and depending on the state, also supervised) by an active licensed CPA.

    Most states recognize “CPA equivalent”. In most cases, it means chartered accountants from Canada and Australia (note: NOT from India). But you’ll have to double check because states such as Delaware only recognizes CPA US as the verifier.

    On the minimum duration, it really depends on the state. CO and IL requires no experience in some circumstances, but most need 1-2 years of relevant experience.

    A few states they recognize 3 years of non-public accounting = 1 year of public accounting experience, while others don’t recognize non-public accounting altogether.

    Sorry it isn’t a very specific answer but since there are so many states with different requirements it is hard to generalize. But hopefully it can point you to a direction where you can do more research. If you need more help, please drop me a note. Thanks!

  • stephanie says:

    All states require some sort of education requirements, if this is what you are looking for. For Colorado, do you mind checking the following page for more details:

  • Aparna says:

    Hi Stephanie,
    I am in Atlanta,GA currently preparing for CPA am about to compete the course by Feb2011. I have a BCom degree from India and got my credits evaluated from FACS and got a 120 semester hours which is equivalent to an associates degree. I have registered myself with the Delaware state board but want to have my license and work in Atlanta,GA as it is my permanent residence now. Which course should i complete to obtain the 150 semester hours? I have no work experience. Please help. Thanks and gr8 to find your site .

    • Stephanie says:

      Hello Aparna,
      Thanks your your note. Actually, may I clarify a bit on the education requirement: we need to look at the number of credit hours and the degree qualification as two items. So, for number of hours, it is easy to fulfill because you can simply take some courses to get to the 150 semester hour requirement.

      However, for the degree, if yours is deemed an associate degree, then you can’t really get qualified in any state other than delaware unless you get another degree that is considered a full, 4-year degree in the US or equivalent to the US; or even better, a master’s degree in relevant subject (if that’s the case, no need to do extra courses to fulfill that 150 semester hours).

      Hope it helps? Stephanie

  • Chris says:


    Thanks for the informative post.

    I passed all 4 exams as a Colorado applicant, but now am looking to transfer to Illinois as a Registered CPA. Can you point me in the direction as to how I can go about doing so. (please note my transcripts are foreign, from Canada). Thanks.

  • kalpesh says:

    madam,i am currently pursuing chartered accountancy in india and in future i want to work in usa as an cpa in an accounting field and also with chartered accountancy i will complete my as well as so which state is best for me or what is average education expenditure please reply

    • Stephanie says:

      Hi Kalpesh,

      I think that if you get your you will likely be eligible for the CPA exam in most states. But given India follows the British system (3 years of bachelor) vs the US’ 4-year system it will be up to the evaluation agencies to “translate” the credits for you.

      Also, if you plan to work in the accounting field, it will be better if you can choose one of the substantially equivalent states that give you the freedom to practice anywhere in the US. You can read about the background and implications here.

      On expenditure, please expect around US$1,000 for the cpa exam fees, plus the CPA review courses. This course is not mandatory, but I personally think it’s critical for candidates to pass the CPA exam. The one I recommend which I believe is best value for money is US$1,500 (yes, still expensive). Also, please take into account the travel and accommodation costs as well as visa costs for international candidates. So it is quite a bit of investment but in the long run it’s worth it in my opinion.

      If you have further questions, please let me know! Stephanie

  • kalpesh says:

    thank you very much but its my final decision to do cpa(america) but my question is my chartered many credit hours for u.s.a?
    and which state is best for me and yes i want to work in accounting field first of i thought that colorado or micigan are the best state now i want to ask you that which are the state who do not require work experience and as per your view which are the states that are suitable for me where i can quickly get job please reply

    • Stephanie says:

      Hi Kalpesh,
      Sorry but I can’t tell you whether you are qualified based on the fact that you have a CA + + alone. It is not as simple as that because the professional evaluators look at your transcript on a course by course basis and possibly other factors such as your university, grades and so on.

      So you really have to submit your transcripts / marksheets to one of these foreign credential evaluation agencies to find out.

      Traditionally Colorado recognizes Indian CA as the eduaction requirement but they no longer do this, but I know they do have credits (something like 40 credith hours?) for CA certificate holders. So you can consider Colorado.

      Another good thing about Colordao is that if you have 150 hours and go through the “eduaction in lieu of experience” route you don’t need any experience to get their license. The bad thing about CO is that you may restricted to work across CPA as a public accountant because it is not a substantially equivalent state.

      Illnois is another state that does not require working experience if you only look for a CPA certificate. To find out the details and difference between CPA cert and license please go to the Illinois CPA exam requirements page.


  • kalpesh says:

    ok fine think that it is fulfilling 150 hours or more so after that which are the best states for me where work experience is not required or where i can easily get job and i dont want to do cpa for certificate but as i want to work as cpa in usa that is the main reason that i want to do cpa please give me the list of states for my question

  • kalpesh says:

    and yes i dont want to do cpa in colorado state

  • Stephanie says:

    Hi Kapesh,
    I am afraid there is no such state that will give you a full CPA license without any working experience except for Colorado (and they plan to change it in 2015). The CPA title is highly regarded because they have high standard: everyone essentially needs to fulfill the 3Es: education, exam and experience.

    Regards, Stephanie

  • kalpesh says:

    ok fine can this is possible that first i will pass the cpa examination and after that i will gather work experience for my licening so i have many choice to choose the state

  • zarak says:

    hi stephanie

    hope u r doing good.i have one question from you is that, when i filled my application to sit in exam as an international student then what kind of visa do i got and how?? whether the board issue I-20 form to support visa application???
    i ll be thank full for a brief answer from ur side

  • Stephanie says:

    Hmm… from where I live people just file a tourist visa I think, because they are going to stay for a few days. But is it going to be difficult from where you live?


  • Stephanie says:

    Hi kalpesh,
    Yes certainly you can first pass the CPA exam then work to gain the working experience required. This is what the State Board wants you to do anyway. Hope things will work out for you!
    Cheers, Stephanie

  • kalpesh says:

    thank you very much for providing such guidelines if in future i will have any type of question than i will communicate with you again thank you very much

  • Madhavi says:

    Hello Stephanie

    you said that 18 months period starts ticking once we pass 1st paper.Then for rest of the 3 papers we have 18 months, i.e.6 months time period for each paper.Am I understood it correctly?

    • Stephanie says:

      Hi Madhavi,
      Actually you can for example pass the second, third and forth section of the exam all in the last month of the 18 month period and it’d still be ok, i.e it’s pretty flexible in between. Stephanie

  • zarak says:

    hi stephanie

    yea i am from Pakistan what kinda visa i required to file?whether student visa is necessary?? my intention is to get the license from CO state cuz i have 4 years of experience under what you suggest??
    you r doing a great work here..
    God bless u.

    • Stephanie says:

      Hi Zarak,
      I don’t think a student visa is necessary because you aren’t going to the United States for study (I don’t think they will grant you a student visa based on an exam anyway). I personally think a tourist visa will work, but not sure if this is the case for Pakistan. I can imagine it is quite a challenge to go to the US from your part of the world… would a call to the US Embassy help?

      And thanks very much for your kind words on my site. I really appreciate it! Stephanie

  • zarak says:

    but stephanie on passing the exam , if i want to work in united states then whetehr they ll change my visa status??

  • Stephanie says:

    Hi Zarak,

    I’m obviously not an immigrant/visa expert, but in general if you find a firm that is willing to sponsor you, then you can get a H1b working visa that allows you to work just like any other US citizens for up to 6 years.

    If you’d like to continue living in the US, you can (with the help of your employer) file for a green card to get permanent residency before the end of the sixth year.

    Regards, Stephanie

  • Kumar Raman says:

    Hi! Stephanie,
    I am an Indian National, not a resident of USA.

    I passed the Uniform AICPA exams from Delaware State, and holding an Associate Degree from the Univerity of Madras, India.

    I have 25 + years of Accounting Experience.

    With which all States do I qualify to secure a CPA Licence?

    • Stephanie says:

      Hi Kumar,
      The best way you can get the license is to get 4 years of experience working under a licensed CPA in the US… other than that, I am afraid you might need to get a bachelor (or preferably, a master’s) degree to get qualified in any other states, because Delaware is the only state that still let associate degree holders to sit for the exam.

      Regards, Stephanie

  • sindhoo says:

    Hi stephanie,

    Iam ACCA qualified from Pakistan. Iam 20 years old.I completed ACCA this year. The only other qualification I have is that of Alevels. Iam not sure whether i satisfy the 150 credit hours requirement? and if not which state is likely to be suitable for me.

    Your help will be highly appreciated!


    • Stephanie says:

      Hi Sindhoo,
      A Level is not sufficient I am afraid… 150 credit hours is typically equivalent to master’s degree. Some states might give credit hours based on your ACCA but you’ve got to at least get a bachelor degree (or an associate degree in Delaware) to get qualified to sit for the exam.
      Cheers, Stephanie

  • Raima says:

    Hi Stephanie,
    Thanks so much for all the info on your website! Its very compherehensive and in one place. Appreciate all your efforts in putting it together and maintaining it.
    I have a Master’s degree from Mumbai University and a Bachelor’s in Financial Accounting & Auditing also from MU. My foreign credential evaluation gave me a Master’s equivalent based on my transcripts. I am considering Colorado for CPA, could you please tell me if I may qualify for ‘education in lieu of experience’ i.e. 150 hrs?
    Thanks again!

    • Stephanie says:

      Hi Raima,
      It should work if your is considered a master’s degree. It should say specifically how many credit hours it is equivalent to – if it is 150 or above then you are fine to go for the education in lieu of experience requirement in Colorado.

      But may I just double check with you — do you have a social security number? If not, it is better to go through Illinois which doesn’t require the SSN (and also no need for working experience). The catch is that you’ll get a CPA certificate vs a full license. In case you aren’t sure what it means please click the link.


  • Mohit Sogani says:

    Hi Stephanie

    You are really doing a remarkable job. Appreciate your efforts..!!
    I am a CA+M.Com+B.COM (HONS) from India and wants to pursue for CPA (US) to add one more title to my credit. In future, I may look for doing job in US.

    I am coming to stay in Newyork for my job and would definately stay for at least one year. I wanted to choose Newyork for doing CPA. Please advise whether NY would be a good option for me? Is there any other preferable state? Also please provide me a link for the detailed information about the procedure for applying for CPA course and advise about how to plan for studies?

    Mohit Sogani

    • Stephanie says:

      Hi Mohit,
      Thanks for your note! It looks like with a + CA you can *probably* get the 150 credit hours to sit for the CPA exam via New York, but you’ll need to go through the foreign credential evaluation agencies for their professional evaluation. NY asks for 75% of your work experience to be from public accounting — not sure if your job is from CPA firm where you can gain public accounting experience. Please also note that the experience has to be verified by an active CPA licensee.

      If this sounds like a hassle, you can consider going through Illinois where you can get a CPA certificate (not full license) without verifiable working experience. You can register via Illinois but physically take the exam in other state e.g. NY.

      Lastly, here is the general eCPA application process for intrnational candidates. Good luck! Stephanie

  • Venky says:


    I am excited to see some one was saying here Massachusetts 150 semester hours can be completed within 3 from the date of passing all 4 parts. Does it mean that I (with 3 years degree from india) can sit for the exam now. I am going to complete MBA in another 1 year to meet 150 hours.

  • Jocelyn says:

    I’m not sure if I meet the education requirement for the state of MO. I have all the required accounting classes at this point, but now I see that the state also requires 27 credits of general business classes, too. I have a total of 27 credits in marketing and business law classes. These are the only business classes I’ve taken besides accounting. Would they qualify as general business classes?

    Thanks so much,

    • Stephanie says:

      Hi Jocelyn,
      Sounds like you can just make it! But the best way for you to find out is to call up the MO coordinator at NASBA to see if s/he can give you an indication. If you are able to get hold of them (may try quite a few times) they are generally helpful in “factual” stuff like this.

      You can get the contact number in this MO CPA exam requirements page. Good luck!

  • Mohit Sogani says:

    Hi Stephanie

    Thanks for your reply..!!
    My total work experiance after becoming a Chartered Accountant is about 17 months out of which I worked for about 16 months in a Public sector company based in India called “Infosys” which is not a CA firm. Currently working in a pvt limited company where I joined recently last month only. During my 3 years articleship tenure (practical training required to be taken under a practising CA), I have done lot of audits in public sectors companies and I have a certificate from the active licenced CA to that effect.
    1. Please advise if this can work for NY?
    2. If I am qualified for 150hrs credit when can I sit for CPA exams?

    Thanks & Regards

  • Kerlygm says:

    Hi Stephanie:

    I have a 3 year BA in Economics from University of Toronto. I only have 1 course in accounting, but I am taking accounting courses online at Thompson River University in British Columbia, Canada. I would like to know which state will be the easiest for me to write my exams and which one will accept my Canadian online courses. Also, which is the easiest state for me to earn my license. Thanks.


    • Stephanie says:

      Hi Kerlygm,
      I think the best you can do is to check with Thompson River University whether they are one of the accredited colleges in the US. As long as they are a member of one accrediation association (there are 6-7 of them by region) you are fine.

      You might want to check out this page where I suggest the most popular states for international candidates. Just drop me a note there if you have further questions.


  • Irina says:

    Hi Stephanie,

    I am a resident of Romania, Europe and I am an certified accountant here for more than 6 years. I have a University degree in Economics and a master degree in Auditing. I would like to take the CPA exam to be able in the future to practice my experience in US, this being also a big plus in Romania, where such a experience/degree would help me from professional point of view.
    Thanks a lot, in advance, for your answer.

    • Stephanie says:

      Hi Irina,
      That sounds great – not sure what your question is, but if you have a master degree in auditing you have a good shot. Is there any chance that your experience is supervised/verified by a CPA or equivalent e.g. CA from Canada or CA/CPA from Australia?
      If yes, then you have many choices (assuming you can fulfill teh 150 credit hours); if not, check out Illinois first because you don’t need experience to get a CPA certificate, and you don’t need a social security number.

  • Mahesh says:

    Dear Stephanie,
    I am from India, currently working for the World Bank (Accounting dept.). Being an International candidate, I have started my background work of CPA exam in May 2010 and evaluated by Indian qualifications ( + MBA Finance) with Josef Silny & Associates. I received a credit of 123.25 which was sufficient for NH Board of Accountancy. I have made my first time application in September 2010. My expectation was that I would receive my NTS within 4 weeks. However, when I contacted NH coordinator, they told me that they received my application only on 9/13 and due to the high volume of first time applications, it will take 8 weeks to process my NTS. I was shocked because 8 weeks from 9/13 is almost the end of November 2010. If that is the case, I cannot appear for exams in november, since I can only block prometric only upon receipt of NTS and by november seats would be completely filled in. I called them and requested them whether they can expedite my application, but they told me that it is impossible due to the high volume (probably because of syllabus change?). I wanted to give AUD and FAR this time due to 2011 syllabus change. Unfortunately, I am forced to sit for 2011 exams. However, I am taking this in a positive way because with new syllabus, I can qualify with IFRS updates, and I will get ample time to prepare for all the 4 parts, since I am planning to give the exams in April 2011. Just wanted to share with you and wanted to know your valuable opinion on this whole story. Regards, Mahesh

    • Stephanie says:

      Hi Mahesh,
      Thanks a lot for your sharing. I know what you mean. Frustrating time isn’t it…

      My thought would be this: Don’t worry too much! I think you should just take the exam in 2011. In a way, the major change is going to be format of the exam, which doesn’t affect you much anyway because you are a first-time candidate. And on the content, yes they are adding IFRS but that’s about it. So it is more like a relatively small addition to the exam rather than a complete overhaul.

      In my opinion, all the CPA review courses are giving you the impression that this is a huge deal because, well, they of course want people to take the exam (and sign up for their courses) right away. Back in 2004 the change was even bigger (from pen-and-paper to 100% computerized) and people continue to pass. It’s not the end of the world at all.

      So Mahesh, it’s ok if you have to take it next year. And I will try my best to keep everyone posted on the latest information on the new exam format.

      Regards, Stephanie

  • Kenneth says:

    Hi Stephanie,

    Thanks for your excellent sharing!

    I have Hons Dipolma in Accounting of HK Shue Yan College and Master Degree of Accounting of Aust plus 4 years of public accounting experiences and 8 years of non-public accounting experiences, would you advise me to choose Guam or California?

  • Chris says:

    Hi Stephanie,

    I understand that 1 year of OAC credits (Grade 13 in Ontario, Canada) were recognized as 30 hours for the CPA education requirement in Colorado and in a few other states. Do you know if this applies to Illinois as well?


    • Stephanie says:

      Hi Chris,
      Wow you are more knowledgable than me in this area… I have no idea to be honest. I wonder if you can give a quick call to Illinois and see? Sorry for not being helpful on this but if you could let me know after finding it I’d greatly appreciate it. stephanie

  • Vipula says:

    Hi Mahesh,
    May i ask for an advise? Actually i have sent my transcripts to illinois for evaluation. but not sure whether i’ll get 150 hrs. I read your comment and came to know that u have applied thorugh NH. i would like to know that do u plan to pratice in USA or want to bcome a CPA from credentials. As fas as i know NH is a one tier state. right?? in case u want only for credential then how NH is going to work out for you.
    pls suggest


  • Chris says:

    It has been confirmed that Illinois will not recognize Grade 13. They have a different standard than Colorado

  • Sara says:


    I am confused as to whether to apply to MO or IL. I live in IL, but work across the river in MO. I will most likely continue to work in MO throughout my career. My biggest problem is that I just realized that I only have 30 credit hours of accounting which is not enough to apply in MO, but more than enough for IL. I also have an issue with the work experience piece. I work for a large firm and work with many “CPA’s” who never obtained their license because of the experience or have since let their license go inactive. Bottom line there are plenty of CPA’s in my firm just none that I work directly with that have active licenses. I have been looking for a source on what to do if I take the exam and get licensed in IL, but end up working in MO. Also, I understand that in IL you can get a certificate vs a licnse. Practically speaking what does that really mean to me? Also, I am confused as to what IL’s work experience requirment is. I am actually trying to get my application in soon so that I can begin testing at the beginning of 2011, but find myself confused as to what path to take. I really want my license and not a certificate because most likely I will not work in IL. Any advice would be appreciated.


  • dodo says:

    Dear all,

    Plz help, I am new permanent resident in Ontario since 2 months & I will sit for the US CPA exam in California USA & will get the certificate within 1 year from now.

    I would like to know once I obtain my US CPA certificate, can I take the CA Reciprocity Examination (CARE) so I can get my Canadian CA?

    Please advice in details.
    Thank you so much for your time & consideration.

    • Stephanie says:

      Hi Dodo,
      My (limited) understanding of the Canadian system is that, in general, licensee from the substantially equivalent states are qualified for CARE. California is one of those “border line” states because there remains 2 Pathways for candidates to get the CPA qualification.

      In Ontario, it is stated that they recognize those states that requires the full 150 credit hours. In this case, if you pick Pathway II, then you should be ok because this is exactly the requirement; for Pathway I (that requires only 120 hours), it is a question mark but you can double check with ICAO on this.

      Here is the link for your further investigation:

      Hope it helps to point to the right direction, Stephanie

  • dodo says:

    thanks Stephanie for ur reply but if u see this:
    (You may register with the Institute if you wrote all parts of the uniform CPA examination or the normal qualifying examination(s) of the recognized accounting body while not a resident, and not having been a resident, of Canada for a period of three continuous years immediately prior to writing the examinations. If you meet these requirements, you will be exempted from the education and examination requirements for the CA qualification program in Ontario. You will only be required to take the CA Reciprocity Examination (CARE).

    is this mean that i will not be able to do the (CARE) since i am a new PR in Ontario since 2 months ? (if i got my CPA within 1 year)

    plz help.

  • Ravi Thakur says:

    Hi Stephanie,

    I am working in Georgia, however I have completed all my acedemics from India. Please help me to understand if I can go ahead with CPA exam from GA and I do not want to work in any public accounting org but in non public org like present.

    I have also completed part of CA from India.

    Please suggest if I can get CPA certificate without having any public accounting exp.


    • Stephanie says:

      Hi Ravi,
      You dont need to necessarily go through Georgia. Why don’t you check out this page — popular states among international candidates for teh CPA exam? Also, as the first step you will need to get your transcripts/marksheets from India evaluated by the foreign credential evaluation agencies. Most of them do not require original copy — a notarized copy is sufficient.

      Cheers, Stephanie

  • Manju says:

    Hi Stephanie, great information. I have passed all four section of CPA in dec, of 09 and am currently working in non-accounting job. I will appreciate if you can guide me in my further journey. I have applied from New jersey, would I need to sit for Ethics exam? I have completed the educational requirement and would appreciate if you can provide me the details of experience requirement for NJ state? Do the scores expire after passing all 4 sections in New Jersey? Thanks and appreciate your help.

  • AJITH JACOB says:

    I passed CPA examination as a CO student. Please let me know, whether I can use CPA designation ( in UAE ) without obtaining license ?

  • CPA Exam Requirements Explained – How to Apply and Qualify For the AICPA Exam says:

    […] your state, or need help in picking the best state for yourself, please go to this detailed page on CPA exam requirements by state in which a step-to-step guide is available. Let’s quickly pick a state and complete the […]

  • Siva says:

    Hi Stephanie,

    Am From India and thought of pursuing this course. Can u please tell me the devotion of time to study per day and other ways & means to complete the course in first attempt.

    Also kindly answer my question arise out of ignorance, after getting CPA degree do i need to get any experience by working in USA since i don want to practice i want to continue to work with Finance

    Thanks in advance.

    Best Regards,

  • Tari says:

    Hi stephanie,
    I have just received my bachelor degree in accounting from the US a few months ago and I am currently working in a local public accounting firm in Hong Kong. I am intending to take the CPA exam next year. I am not a US citizen, neither do I have a social security number. What state do you suggest I sit the CPA exam for?
    I understand that CA accept 120 credit hours but required a social security number. what are my other options?
    Thank very much for your help.

  • Harsh says:

    Hi Stephanie,
    I found this website to be very informative. I need some guidance from you. I am a Chartered Accountant from India.I have industry experience covering public accounting and IT Consulting (SAP Finance) of about 9 years. My experience includes 3 years training as a audit clerk under a practicing CA certified by Instittute of Chartered Accountants of India.Does this training and experience qualify to get a CPA certificate from Michigan.Kindly advice.Thanks.

  • raja says:

    i am just complete my ca in india i want to know complete information regarding cpa i.e course details, benifits &procedure of application,fees and also selection of a state pls reply me urgently i am 22 years old

  • Nidhi Mittal says:

    I would really appreciate you for your wonderful website that is really of immense help for the CPA students.
    We I am a Chartered Accountant from India & B.Com(H) from Delhi University,was working with Ernst & Young India as an auditor.Few days back moved to U.S. on H4 visa.After clearing CPA i wish to continue with any of the consulting firms like E&Y, PWC, KPMG as an auditor or as a consultant.
    From that perspective i would like to ask from which state should i opt for CPA.

    Kindly Help!!

    Thanks in advance

    Nidhi Mittal

  • Ganesh says:

    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

  • Sumit says:

    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.

  • Kay says:


    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 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 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,

  • Ana says:

    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,

  • Shreya Shah says:

    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.

    Shreya Shah

  • Ketki says:

    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.

  • Snehal says:

    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

  • Atul says:

    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?

  • Atul says:

    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,

  • Paras says:

    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

  • Ron says:


    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


  • USMAN says:

    Dear Stephanie,

    I am:

    An ACCA

    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?

  • Hai says:

    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

  • MFK says:

    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?

  • Steve says:


    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!

  • Mathu says:

    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.

  • ravi senjaliya says:

    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

  • A Mehra says:

    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.

  • Jigna says:

    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.

  • Sharukh says:

    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

  • Stephanie says:

    Hi Sharukh,
    For general information on how to start as an international CPA candidates, please click this link:

    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 says:

    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 says:

    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.


  • Sharoz says:

    Hi Stephanie

    Really very info on your site……

    I have got few intact a ques ion which is my case….

    I have done A levels, Acca, MBA from outside of USA. My credit hours are total 170 including Bs and MBA…

    Now I want to ask that since I am based outside of USA but would love to work and practice audit in USA and want to become active cpa license holder therefore what shall I do plus what are my chances and which state you recommend….

    I once again thank you for your efforts…. 🙂


    • Stephanie Ng says:

      Hi Sharoz, thanks for your note. I have to say that getting the US CPA license does not guarantee a job in the US, just like getting an ACCA doesn’t guarantee a job in the UK. So working abroad shouldn’t be the only reason why you want to go for the CPA license.

      Having said that, if you have such a plan, getting the license does help in the process. The best way is for you to work in a global firm, do an excellent job, and request for internal transfer to a US office.

      Separately for CPA exam, the licenses from substantially equivalent states are recognized across the US, so generally speaking, there isn’t a need to select a state based on where you want to work. There are a few suggestions but let’s figure out the big picture first. Regards, Stephanie

  • Frank says:

    Hi Stephanie,

    I currently work as an attorney in a US law firm in China. I am planing to take MBA program in US in these two years and shift my role from legal to business. Thus, I am considering to take AICPA exam.

    My concern is that (1) I did not mayor in accounting; and (2) I did not have accounting-related working experience and I do not intend to work as an auditor or accountant in the future.

    For point 1, I think I can make up the accounting courses. But for point 2, can you recommend certain states that do not require accounting-related working experience? North Dakota? Massachusetts? Virginia?

    On the other hand, I had a master degree in law in US and obtained the SSN, which I think may help to certain extent.

    As the requirements in each state is getting stricter and stricter, it will be much appreciated if you can recommend several states that fit for me.

    Looking forward to hearing from you!


    • Stephanie Ng says:

      Hi Frank, you are right that the rules are getting stricter as every state moves towards the 3E requirements. But things should have more or less settled down by 2015.
      I can see that you have done a lot of research, which is great. If you are to take an MBA, I suggest that you look into Massachusetts, because their non-reporting license doesn’t require experience. As far as I know, you can still call yourself a CPA but you just can’t sign an audit report.

      For MA, you should be able to sit any time with your bachelor degree as long as you make up enough accounting credits. One suggestion is that you try to take as many accounting courses as you can in your MBA (specialize in accounting, if available).

      There are also other states with a more flexible experience requirement, but almost all of them require some sort of accounting work:

  • Mohamed EL Mougy says:

    So I have 120 credit hours, is it possible to sit for the exam and then fulfill the 150 credit hours after I pass the exam?


  • Mohammed says:

    Dear Stephanie
    I would like to thank you for the amazing and helpful information in this website,

    I have some inquiries regarding the CPA License as the following:
    1) In case I passed the exam in Guam with a 4-year BA in Accounting equivalent to 120 credit hours, can I get inactive license with no experience condition? if yes; after getting 2 years of Audit experience supervised by a US CPA supervisor, can my license become active license without completing the 150 credit hours condition in Guam?

    2) In case I passed the exam in Guam with a 4-year BA in Accounting equivalent to 120 credit hours and got inactive license with no experience condition; later I got 2 years of non-public accounting (such as: accounting in private industry) experience supervised by a one who has experience equivalent to a US CPA. Accordingly, can I transfer my exam results to Arizona or North Dakota State, and become full active licensed member, after completing and satisfying the 150 credit hours requirement?

    3) Can you inform me about the allowed period -years- to accrue the related experience within to get the license in Arizona and North Dakota?

    Again thank you for your spectacular efforts

    • Stephanie Ng says:

      Hi Mohammed, thanks for your note!
      1) yes for the inactive license. To upgrade it to the full license, you do need the 150 credit hours though.
      2) license transfer is possible, but you have to double check with the target state boards (Arizona and ND in this case). Sometimes they may only accept those who fulfilled the 150 credit hours before taking the exam, and not making it up afterwards. Each state board may have different rules.
      3) Not exactly sure what you mean, but both states require 1 year of relevant experience. It’s true that the verification is not as strict in these two states. You can check out my summary pages for details:

      • Mohammed says:

        Hi Stephanie
        Thank you for your quick response and useful feedback to my inquiries meanwhile,
        I wonder regarding my question no. 1) “can my license become active license without completing the 150 credit hours condition in Guam?

        According to my understanding of what is mentioned in the Guam Board of Accountancy website*, I can upgrade it to the full license without the need to 150 credit-hour as long as I got 2 years of audit experience verified and supervised by US CPA:
        Here it is quoted the related point, please check whether I am right?

        “Q4: Is work experience required for certification/licensure?

        Answer: Successful…. ….license; (((successful candidates with less than 150 semester hours of education that met Guam’s educational requirements prior to sitting for and passing the CPA exam must have two years of work experience to qualify for an active Guam CPA license;))))

        Regarding my question no. 3) Can you inform me about the allowed period -years- to accrue the related experience within to get the license in Arizona and North Dakota?
        Simply each state gives the candidate after passing the exam a period of time to gain the related experience to be able to upgrade to full active licenses.
        Example quoted and mentioned here in this website** in Delaware State –
        “The experience must be accumulated within 10 years preceding to the license application.”.
        So again, do you have an idea about what’s the allowed period for the same point in both of Arizona and ND?

        Also, if you don’t mind I have more related inquires and it would be great to help me,
        4) It is mentioned in this website it is mentioned that Guam is one of the stats that have certain restrictions, can you clarify those restrictions that I should take into consideration as I am international candidate?

        5) In case I sent my certificates and transcript to accredited evaluation agency, to check whether it meets a specific state requirements, does that make me enforced to specify a date to the exam directly after this evaluation had been conducted? (simply is that means they agency will inform the state board with the results and accordingly I should set an exam date in case my BA equivalent to the requirements)?

        Thank you for your quick response and time reviewing and responding to my inquiries.

        • Stephanie Ng says:

          Sorry this is getting way too detailed for me… maybe you should clarify with Guam state board directly, but the restriction for Guam is that the inactive license isn’t a full license and therefore you cannot transfer it to another state (because other states only have full license). Also, you cannot call yourself a CPA within Guam.

          On whether you need to specify the exam date when you request the evaluation report, no, you don’t need to, and generally the report is valid for a year or so. For details you need to check with the evaluator because each agency has different rule and arrangements.

  • Chris says:

    I thought I had completed all the requirements for initial CPA licensure in Oregon. Unfortunately, I learned today that the board threw out my one year work experience at PwC because it exceeds the 8 years preceding rule of the application date. The last time I worked for a public accounting was close to 10 years ago. They also claimed that they could only let my file pending for 3 months, which after that I would need to restart my application process. I am fed up with Oregon Board of Accountancy at the moment. WHich state(s) that doesn’t require recent work experience , i.e no work experience expiration date? I am a stay home mom whom for the last 10 years spent on taking care of my kids, obtaining my MBA, passing the CPA exam, passing the ethics, and serving on the school board. It’s not like I am sitting around and stay irrelevant as alluded by one of the licensing staff at the Oregon Board of Accountancy. Any advice is appreciated.

    • Stephanie Ng says:

      Hi Chris, I can totally relate esp on the attitude of some of the state board reps. Let me see… I assume that you fulfill the 150 credit hour and everything?

      You can try transfer your exam credits to another state with a slightly different experience requirement. I am not too sure about Oregon, but most states are fine with CPAs with out-of-state licenses given how people and business work across the states.

      Massachusetts has a non-reporting license that you as a graduate degree holder can get without verifying the experience. The difference from the full license is that you cannot sign the audit report, and the good thing is that you can still yourself a CPA as far as I know. You can also upgrade it to full license once you fulfill the experience requirements.

      I bet there are state boards that don’t impose a cut-off date for previous experience, but I just can’t recall all the state rule in such detail. Maybe you can call up a few “friendly” states and check it out. From my experience, Arizona and Virginia are pretty friendly.

      Let’s give these states a try and see? Please let me know how it goes. Good luck! Stephanie

  • Rob says:

    Hi Stephanie,
    I just read that starting in 2017, the CPA exam is going to become exceptionally more difficult with their new requirements for the exams.
    Have you gotten a chance to read about that and make a post/thread here?
    That would be helpful to those who may want to pursue a CPA in the future.

  • Madhura says:

    Hi Stephanie,

    I am International candidate. I had applied for CPA exam in California. They have sent me the letter stating “Baccalaureate or higher degree not conferred or posted on official transcript”. According to the Foreign Credential evaluation my semester hours are total 132 so i knew that I have to take more credits for 150 credit hours.
    But in the copy of my evaluation report they have recounted the hours are mentioned 52.5 semester units in Accounting and 53.5 Semester units in Business. Which means total 106. I am a bit confused here. I want to know whether I can rely on the units counted by the Foreign Credential evaluation institute and pursue some course? or does the board counts in again and changes the number of units? whose counting should i consider?

    • Stephanie Ng says:

      Hi Madhura, for the educational requirement, they look at two things: degree and credit hours. It is possible that you get lots of credit hours but still haven’t got a 4-year bachelor degree (or equivalent). For example, if you have a 3-year bachelor and ACCA which I believe California counts part of it as credit hours, the extra credits from ACCA won’t make your 3-year degree to be a 4-year. This is just an example as they could be so many different reasons. Please check out this page for further explanation:

      The CA board relies on the evaluation agencies (as long as they are on CA Board’s list) so you can take action based on that.

      By the way, you have SSN right? Just make sure you do if you apply for California.

      • Madhura says:

        Thank you for the reply.

        As you asked, I don’t have SSN because I am on H4. Do I need it even for taking exam? I thought it is needed at the time of applying for licence.

        Also if I complete Masters Degree from India itself, then will they consider it as 4-year bachelor degree? As then it will be 3+2 years course.

  • kimmy says:

    hi there. i am a fresh graduate of bachelors degree in accounting and mind you the acvountancy program here in the philippines is 5 years already, is that equivalent to 150 hours already? because theres another 1 year or 2 semester added up to the typical 4 year course. and i wish to apply exam in pensylvania, how to do that? i mean who to contact first for the matter and where? by the way im now in the philippines, so may i know how could i apply for the exam?

    • Stephanie Ng says:

      Hi Kimmy, it is possible that you’ve already got 150 credit hours, and some US universities also offer accelerated accounting programs. Having said that, it is up to the evaluation agency is see if your credit hours is seen equivalent to those in the US. Your first step is to figure out whether PA works in terms of the educational and experience requirements. If it is ok, then you can get your evaluation report done and apply to the PA state board at the same time. The evaluation agency will send your report directly to the state board.

      Here is the summary of PA rules with links to the source (state board website) for your reference:

      Regards, Stephanie

  • Hetal says:

    I recently passed all the four section and ethics exam and i have 150 credit hours , i had registered in Colorado. I want to apply for license, but i am international candidate and my experience is about 10 years old in country outside USA. Does any state accept this experience for license.

    Thank You.

  • junaid says:

    HI Stephanie

    My name is Junaid, I currently work at UAE,I require your assistance in selection of best state as international candidate . my goal is to stay in UAE even after passing exam

    I have Done MBA Finance & B com From Pakistan total of 4 years university education and also student of CA Finals having passed al the business, Taxation, Auditing Accounting courses in CA

    I have also done my CA article of 3.5 years from Ernst & Yong Pakistan. In Pakistan Ernst & Young does not have any Partner having CPA USA, so my experienced is not signed off by CPA USA

    What will be the suitable state which recognize my this experience at the time of granting me license.

    I also have Industry experience of more than four years as well beside Ernst & Young Experience

    Will I have to give ethics Exam after Passing CPA exam or is there any possibility that I may get waiver from few States

    Please guide me what is the best state for me as international candidate that recognize my education & experience

    I really appreciate if you help me resolving my observations


  • AJ says:

    Dear Stephanie,

    Hope you are doing good!

    Wanted to check how CIMA (UK) is treated as a qualification for CPA evaluation.


    • Stephanie Ng says:

      Hi AJ, I don’t think CIMA is considered unfortunately in terms of getting exemptions. Regards, Stephanie

      • AJ says:

        Thanks Stephanie for the feedback.

        Will I not get any credit in CPA evaluation after completion of CIMA? Some say it helps Indian (3 yrs) degree holder fulfill the 4th year requirement of CPA.

        Kindly help me with your views.

  • AJ says:

    Hi Friends,

    Does anyone know if Arizona state board recognizes Indian Chartered Accountant?


  • AJ says:

    Hi Stephaine,

    Does anyone know if Arizona state board recognizes Indian Chartered Accountant?


    • Stephanie Ng says:

      Hi AJ, not that I know (at least not fully, as equivalent to a degree), but you can email them to double check. Regards, Stephanie

  • kwang soo ahn says:

    Hi. my name is Kwang Soo.

    I live in Florida state but I own a business so it is really hard to attend typical college for degree now.

    Are there any good online accounting degree program that is qualify from state board of florida?

    If I search though google, it shows many online degree program but I am not sure that is qualified.

    Also I am originally from South Korea so it is easier to attend Korean cyber/internet university if that counts from state of florida.


    • Stephanie Ng says:

      Hi Kwang Soo, thanks for your note. It’s nice to know you own a business and still have the dedication towards CPA. You can certainly take online courses in Florida. You can call up the school and they should be able to tell you (with proof) whether they are accredited.

      As for the ones in S Korea, do make sure FL state board accepts non-US online courses. Some states don’t and I am not sure about FL. Good luck! Stephanie

  • Sanjay says:

    Hi Stephanie,

    I don’t know how to thank you for your help. This page have most of the information but I am still confused if I am eligible

    I have completed my studies from India. A three year bachelor in commerce (General – No major or specialization) and then Master in Business administration (Major Finance)

    I have work experience of 6 years with PwC in US business tax and I also have an ssn number.

    Please suggest for which state I will be eligible.


    • Stephanie Ng says:

      Hi Sanjay, thanks for your note. No problem, these rules are awfully complicated! Looks like your bottle neck is likely accounting credit hours. There are some state boards that require relatively less accounting credit hours:

      But some of them have stricter experience requirements. Let’s see if you are fine with those (you may be ok, given you work in PwC). Otherwise, Virginia is usually a friendly state board for those with SSN.

      Please take a look and we can discuss further. Regards, Stephanie

  • Gaurav says:

    Hello Stephanie,

    With your guidance i have reached this far. I got my evaluation done by NASBA and accordingly applied to Massachusetts through CPA central. Do i need to send my transcripts again to CPA examination services or my evaluation report will serve the purpose. There is a “MA Photo form” which i think i need to send to them and nothing else. Please help me.

    • Stephanie Ng says:

      Hi Gaurav, that’s great to know! I don’t think you need to send your transcript but it is good to make sure they receive the report. Does MA have online application status tracking? Regards, Stephanie

  • lakshmi says:

    Hi Stephanie,
    In this post in the comments section I found a reader’s comment stating the number of credit hours could replace the work experience criteria. since the comment was posted in 2010 I am now having a doubt as to whether that rule is still applicable or not. please help.

    • Stephanie Ng says:

      Was it Colorado? If so the rule has been changed… I can’t recall any state that would let you do that these days. Regards, Stephanie

  • Chrishel Williams says:

    How long can you go without reaching the 150 credit hour requirement after passing the CPA test.

    • Stephanie Ng says:

      Hi Chrishel, for most states there is no such deadline, but before that you can’t call yourself a CPA. Regards, Stephanie

  • Adnan Nayani says:

    Hi Stephanie,

    My name is Adnan and i am a qualified ACCA + Bcom. I also got my Mcom( which in pakistan involves 16 years of education) equvilance certificate on the basis of my ACCA membership from the university of karachi, pakistan. My question to you is, will my degrees suffice the amount of 150 credit hours for the state of Texas and California in order to sit for the CPA exam?? I also have 5 years of hardcore audit experience ( which i am still associated with).

    I will be happy to answer any other questions required by you.

    Looking forward to your response

    • Stephanie Ng says:

      Hi Adnan, in the US the state board only accounts the higher / tertiary education. I assume you mean 4 years of higher education, am I correct? It is hard for me to tell because your degree is derived from ACCA which the state board considers a professional qualification instead of an academic program, but I think some state board counts them. In any case, for California, if you don’t have a social security number (SSN), I wouldn’t suggest register through there because they won’t issue you a license at the end without SSN. Texa is also known to have strict requirements.

      If you are open to other states, you can either seek the advice of Leslie-Anne Rogers, or get an evaluation report from NIES to know whether you are qualified:

      Good luck! Stephanie

      • Adnan says:

        Thanks Stephanie. Another question for you is can u please tell me which states give credit to ACCA or mcom equivalence given on the basis of ACCA??

        Also I am a green card holder

        • Stephanie Ng says:

          Hi Adnan, it’s also hard to generalize unfortunately because it’s not a black and white answer. For example, the ACCA curriculum changes from time to time and they may give different credits based on which year you went through the program. At least this is what I heard how this is done. Regards, Stephanie

  • Parth says:

    I want to know the state names which does not require work experience requirement please reply me as fast as you can..Thank you in advance

  • Lali says:

    Hi Stephanie,

    I am trying to fulfill the DC education requirements. Here is my question: I have a 4 years bachelor degree in Business and an MBA both from non US universities. I have taken Managerial Accounting at both the undergraduate and MBA level so will both count towards meeting the education requirements? Or do I need to take other courses in order to fulfill the ‘other-accounting’ courses section. I also have the same problem for the Corporate Finance courses. Thank you for your help. Lali

    • Stephanie Ng says:

      Hi Lali, if the courses cover exactly the same thing and at the same level, they will likely see if as duplicate. But then if they are different level (one being introductory and the other intermediate), then you are fine. You may want to check with DC state board rep and hopefully he/she is willing to shed some light on it. Cheers, Stephanie

  • Gaurav says:

    Hi Stephanie,

    My total credits after evaluation are coming to 95 as i was fail in some subjects. Could you please guide me in completing the 25 more credits so that i can atleast sit for the exams. Any short term courses or online courses in which i can enroll immediately.

  • Gaurav Maini says:

    Hello Stephanie,

    Yes I am able to as I have three years graduation degree and a year diploma after that. Now please help.


    • Stephanie Ng says:

      Hi Gaurav, I am still not sure how a 4-year degree can only give 95 credit hours, but if you think it is, please go ahead 🙂 Many states do require 150 credit hours though so you may still need to find a way to fulfill that somewhere in the process. Some of these can be done ad hoc (i.e. take non-degree courses)

      Regards, Stephanie

      • Gaurav says:

        Hi Stephanie,

        Hope you are doing well. I didn’t have information systems course in my graduation and even in i don’t have. Could you please guide me how i can fulfill this particular requirement of Massachusetts for examination?

  • Antriksh says:

    I have a query.
    My graduation degree (B.COM) is a 3 year degree to be completed in a minimum of 3 years and maximum of 6 years. However, since I also pursued chartered accountancy after my higher secondary (i.e. 10+2) I got credit for a few subjects transferred from chartered accountancy to B.COM. Due to this I’ll be completing my B.COM in roughly 1.5-2 years of time. Will I be eligible for taking the CPA exam after completing my MCOM (2 Years more) considering the fact that credits were transferred.

    • Stephanie Ng says:

      Hi Antriksh, it is very hard for me to tell because the system is so different from the American one. But I think it is likely ok if your transcript shows that you have 150 credit hours. Here in the US, people also go through accelerated program where they complete 150 credit hours in 4 years, and they are qualified.

      Regards, Stephanie

  • Anton says:

    Dear Stephanie,

    First of all, many-many thanks for this valuable web-site with tons of useful information and for the enormous amount of time you have spent to put this together and to keep this information clear and fresh. You have been saving thousands of hours for a lot of people – and thus saving a lot of lives, if we consider that lives consist of hours =)

    I will try to thank you mainly by contributing to your efforts/website. As a foreign applicant I have done some alternative research for an appropriate state. The aim was to find:
    a) states that do not require SSN/residency (I have found that these are Wisconsin; Illinois; Arizona; Washington; Montana; North Dakota; Delaware; Alaska; New Hampshire; New York; plus, possibly Colorado and New Jersey but not clear)
    b) allow a non-CPA supervisor to verify experience (I have found 3: Wisconsin, Illinois, Arizona)
    b) allow a CPA to verify your experience without being your supervisor (I have found 3: Washington, Montana, North Dakota)
    Plus the plan to find just one education evaluator failed as some states have specific requirements and ‘one NIES fits all does not work’ unfortunately.

    As an auditor I had to validate the information from different web-sites by checking relevant states’ legislation (done for 6 of 6 main states) and by enquiry to licensing bodies in that states (4 of 6 have kindly answered) so this information can be considered reliable.

    This and other relevant information can be found in the spreadsheet i’ve compiled accessible here:
    Hope you will find it useful to enrich/refresh your great website and/or to highlight that certain information on your website have been verified by direct confirmation with the relevant States (if needed I will send you the correspondence as well).

    Many thanks and kind regards,

    • Stephanie Ng says:

      Hi Anton, thanks, this is an incredibly helpful spreadsheet. My understanding is basically the same as yours. Will refer readers to your list. Please let us know once you are settled with the application and start your CPA journey! Stephanie

  • Axat says:

    Hi Stephanie. I want to get my foreign credential evaluation done and I am in New Jersey. I looked online and i got to this – . Please explain
    1. Is NASBA the official site to register for CPA
    2. Students from NJ cannot get their evaluation done from any other agency.
    3. NIES says that it will take 4 weeks for turnaround. Is there a way to get things done quick?


    • Axat says:

      Some of the evaluation agencies claim that they are NAFSA accrediated. What is that?

    • Stephanie Ng says:

      Hi Axat, thanks for your note.
      1. Looks like NJ only recognizes NIES nowadays (yes, that NASBA file is official).
      2. That’s right
      3. I thought they have rush service? At least they used to have that. Please check and good luck!

      Regards, Stephanie

  • Kehali says:

    i have an accounting 150 credit hour degree and other training including IRS training. i work in Ethiopian Revenue authority as an auditor and now i am running my own business. i am the manager and finance head in my three companies. i want to sit for CPA exam and i did some research over the requirements. among those is the social security number. i don’t live in US and i am not the citizen of US. Is there any way i can sit for exam? can you please tell me what i should do to be CPA.
    waiting for your replay
    best regrades

  • Kajali says:

    Hi Stephanie,

    I have BCOM and CA level 2 from india and masters in tax from USA. I am planning to sit for CPA exams. Can you please guide me which state to pick?
    Also, will I qualify for the 150 hours requirement.. I am currently residing in NJ.. Also I am little skeptical to send original documents for evaluation.. Can u please guide me.. Thank you for your help!

    • Stephanie Ng says:

      Hi Kajali, if you have a master’s from the US, it should be fine (is this a one or two year degree?)
      If one year, then you may still need to take extra courses to reach 150 credit hours. 150 credit hours basically means 5 years of higher education. If you have a two-year masters, you should be fine.

      On the original documents, if is possible for you to get an extra marksheet/transcript from your school? Shouldn’t be a problem in the US; you just need to pay for it. Could be a hassle for the BCOM. Anyway, there are Indian candidates taking the exam every year. It could be done 🙂

      On evaluation see if this page helps:

  • Kajali says:

    Thank you Stephanie! This is really helpful?

  • Kajali says:

    Thank you Stephanie! This is really helpful? I did a 1 year Masters Program.. So I might need to take extra courses.

  • Ajay Takiar says:

    Dear Stephaine
    Greetings !
    I have few questions
    My friend he is an ACCA affiliate like me but he don’t have any bachelor degree as he took the foundation route. I.e joining CAT after his high school
    So I was wondering will he be able to meet the requirements of CPA if he does masters which is being offered if you are an ACCA affiliate or member. Offered through London university

    2nd I am also planning to do the same but in my case I have bachelor degree from India
    So will,be getting the required credit hours if we do our master through this system
    Once you join you have to do two course work, once you passes you will be awarded Msc in finance
    For your reference I am pasting the link
    Kindly advice
    Thanks in advance for your noble and kind efforts

  • Hayden says:


    I would like to get licensed in Texas, and am going to take a CFP certificate course which can apply for the 150 credit hours required. I already have 2 bachelor’s degrees – one obtained through the traditional classroom (Economic Finance), and a second one online (Forensic Accounting). The tricky part about Texas licensing is that they require 30 semester hours or equivalent quarter hours of accounting courses (I assume at an upper level), of which 15 hours requires physical attendance on campus. Thus, I am not sure that any accounting courses I took for my Finance degree would satisfy the physical attendance requirement.

    I am currently working abroad in Europe and plan to do the CFP certificate online, so is there a state that I could license in which does not have this requirement? Also, if I get certified in another state, then what would I need to do to get licensed to practice in Texas? Do I need to get re-licensed? I was reading about CPA mobility online, but got confused.

    Thanks so much for your help – I love your site!!

  • Ibrahim Ahmed Shareef says:

    I am a Indian student, If i am doing my bachelor’s in business accounting of 150 credits from usa, then where should I write my cpa exam?

  • Steve Young says:


    I know in the state of Georgia you have to have 1 yr experience working under a licensed CPA. My problem is the company I work for in GA, my superiors(controller) do not have CPA licenses. I’m working as an accountant at a publicly traded company. I would like to obtain my CPA and I already sat for one part already but I’m worried that the state board will not grant me my license due to the problem stated above.
    What do you think.

  • Joseph says:


    I have a question about getting a Massachusetts non-reporting CPA license. I have no work experience but if I receive my MBA from a school that is accredited by the Council for Higher Education Accreditation (CHEA) and Distance Education Accrediting Commission (DEAC), will that meet the requirement to obtain the Massachusetts non-reporting CPA license?


    • Stephanie Ng says:

      Hi Joseph, it sounds ok, but since the accredation isn’t from the standard regional accreditation bodies, I am not sure. You may want to check directly with MA state board. Good luck! stephanie

  • Cirilo Camargo Rodriguez says:

    This section was very helpful.

    But, I have another questions:
    I am in the process of registration in California Board of Accountancy.
    There is a section of “Education.”

    I want to know what are things I have to have to fill out that section because if I did some mistake or I did no fill out correctly I cannot edit again.

    I do not where I can get what documents I should have in hand to fill out that section.

    Please, if some one knows let me know via my E-mail:


    • Stephanie Ng says:

      Hello Cirilo, it’s hard for me to list out the items of an application form here. You can simply try to open it on you computer — I believe CA has online application. If you have specific question on the form, you can ask us here.

  • Cole says:


    Could someone please provide me with some guidance. By this January I will have completed a bachelors degree in economics (2014) and have taken additional courses to satisfy the 30 semester hours of accounting.

    My main concern is with the experience requirements of many states. I worked 9 months at a big 4 audit firm under the supervision of a CPA, and then have worked an addition 1.5 years now under the supervision of a Chartered Accountant. Which state would you recommend I apply for a CPA license and take the exam that would accept the work performed under the CA?


    • Stephanie Ng says:

      Hi Cole, regarding your boss who is a CA, where did he/she get the CA certification? As in CA Canada, CA Australia or CA India? Some are considered CPA equivalent which is fine to verify your experience in many states, but if say it is Indian CA then I am afraid it won’t be counted.

  • Abdul Nasar says:


    Please let me know if I can get any credit points for CPA through my CMA Certification .
    I have done my CMA in 2014 – And I have bachelors degree in accounting.


    Abdul Nasar

  • Jackie Kitchen says:


    I am going into public accountancy in September 2017 and am working towards my 150 credit hours. I am enrolled in my final accounting classes for next semester. I currently fulfill the 120 credit hour requirement, but have not taken the auditing class (which I will take next semester). Are there any states in which I am able to apply or sit for the CPA exam while in the process of finishing my final accounting classes? In other words, which states would I be able to apply to with a transcript showing that I am enrolled in all of the necessary classes but have not yet received grades for them? I am hoping to complete a section or 2 of the CPA exam while in the final semester of my accounting degree.

    Thank you for your help, I look forward to hearing from you!

    • Stephanie Ng says:

      Hi Jackie, yes, there are a handful. I just can’t remember which one but I believe there are almost half if not more than half of the state boards allow you to sit for the exam with 120 credit hours. You might want to check out your own state first and see if it works. Good luck! Stephanie

  • Shreyance says:

    Hi Stephanie

    Superb compilation of information regarding CPA. I have searching for CPA and landed here and found information to be quite useful.

    I am an Indian Chartered Accountant, could you please guide me which state should I select which are favourable for Indian students. Thanks

  • Kim Alston says:

    I have a general question. If you pass all four parts of the CPA exam, but are short of the 150 hours, how much time do you have to get the remaining hours before you lose credit for the passed parts? In the state of MD?

  • Jonathan M says:


    Thank you in advance for your help.

    I passed all four parts of the CPA Exam in NYC and worked four about four months for a CPA in New York. I recently moved to PA and work for an accounting firm in PA. Can I combine work experience from New York and Pennsylvania to satisfy the experience requirement and become licensed in PA?



  • Mokshita Shah says:

    Hi, I am Indian Citizen has USA visitors visa , my I-130 is in process
    my question is Can i appear for CPA exams in New york on Visitors visa

  • Sahana says:


    I am a qualified Chartered Accountant and a Company Secretary. I have done my B Com through IGNOU ( One year course as it is affiliated with ICAI).

    Could you please advise me if I become eligible for CPA.

    I am very keen on pursuing CPA

  • Zeen says:

    Hi Stephanie,

    Thank you for putting together all this useful information. I am a Canadian Citizen and have lived and worked only in Canada. I am registered with the New York board and just recently passed the four sections of the US CPA exams. I want to live and work in Canada. Is there a way I can fulfil the work requirement and get my licence without working in America? I have work experience in Canada only but for an American company – State Street, where I worked as an Investment Accountant. I did not work directly under a US CPA though I did work in the field of accounting. Please advise when you get a chance. I really do not want to lose the credits nor can I work in the US.


  • Evgeniya says:

    Hi Stephanie,

    Thank you for a lot of useful information. I`m a Russian citizen. I have a master degree, but I’m not an accounting major. Now I`m living and studying accounting to fulfill education requirements in California USA. If I eligible to sit on the CPA exam before I`ll get 24 accounting credits and fulfill the education requirements?



    I hold Master degree in my country Côte d’Ivoire.(Ivory Coast).
    I plan to take CPA course.
    How to know that I have 150 credit hours for CPA exam requirements to be eligible?

  • Sarah Goldman says:

    Thanks for making this helpful website! I am currently getting my MBA in accountancy in NY, but my husband I are thinking of moving to the MD/DC/VA area when I graduate. Does it matter which state I get my license in? I noticed that DC’s requirements are much less strict, education-wise, than MD’s (I don’t think I will qualify for MD because I don’t have enough ethics hours). If I work for a firm in MD, but am licensed in DC, is that a problem? I imagine many of these firms do business all over the DC metro area – how does this work?

  • Deepti Deshpande says:

    Hello Stephanie,
    I am from India, recently shifted to California, Fremont. I am a Chartered Accountant from India. I have completed 3 years of graduation and 2 years of Master of Commerce.
    I worked in India into audits for 3.5 years.
    How to know if I qualify for 150 credit hours?

  • Deepti Deshpande says:

    Hello Stephanie,
    I forgot to mention I am on L2 visa.

  • Andrew says:

    Hi, I was born and still live outside the US. I acquired a foreign degree (BA in general business administration). Does a NASBA IES approved evaluation of my degree allow me to work in the USA? If I showed employers in the US the NASBA report will they consider recruiting me in their company? ….Is NASBA reliable? Is it credible and well reputed when seeking opportunities in the US job market? Especially if I am a prospecting CPA? Please respond ASAP. Thank you for your kind attention.

  • Choton says:

    I applied for first time NTS to Maine state board . I received email from CPA EXAM SERVICE that my application is incomplete due to international evaluation report International School – Foreign Academic Credential Service, Inc.

    I sent them photocopy of FACS report and requested FACS to send them again. Is it ok or I need to do any thing else. Facs response awaited since 2 days.

    Feeling restless.

    Could you please help me.

    I received FACS report in 2015 Sept. Due to job issue , I could not able to continue my education in 2016. I asked Maine state board coordinator about that they said FACS is valid for life time

    Mr. Choton

  • William says:

    I live and work in Delaware. I have my 150 hours. I would like to pursue my CPA, but my supervisor is not a current licensed CPA. If I took and passed the CPA exam and ethics class, are there any options for me to gain the necessary experience?

  • Shreyance says:

    Hi Stephanie,

    Thanks for the bundle of useful information on CPA

    Recently, I got my NIES evaluation and on the basis of it I meet the eligibility for Montana. I was planning to give the CPA exam in August, 2017 but due to some circumstances, I have to wait for around an year. I want to know for how much duration does the NIES evaluation report remains valid. I have not registered with Montana board yet, would you advise to register with Montana board right now even if I want to give exams a year later.

    If say I register with Montana board today, then within how much time do I have to give CPA exam

    Looking forward to hear an informative reply from you as always. Thanks

  • Zaira says:

    Hi Stephanie. 🙂 I am a degree holder here in the Philippines. I am searching for a credential evaluation agency fit for Canada but I don’t know how to determine whether I am on the right agency. Should I ask them if they are accredited in Canada? Do you have a suggestion, please? Thank you so much. 🙂

  • Hello Stephanie,

    Hope this message finds you well.

    I have been following your website for quite some time now and really appreciate your work in helping out the Prospective CPA’s.

    I have very specific queries with respect to selection of state.

    I got my evaluation done for CPA Alaska in 2015 and had planned to take exams accordingly.

    Please see the below summary as result of evaluation:

    Accounting Hours: 36 hours
    Business Law, Economics, Stats etc. : 101 hours
    Other Courses: 97 hours
    Total : 234 hours

    Can you please advise me with these results which state is the best for considering the following factors:

    I am a Pakistani National working in UAE and can attempt the exam here
    I have c

    However, now on of my friends told me to check other states as even if I pass my exams it may not be easy for me to get the license of CPA Alaska, as requirements are “tough”.

  • niloufer naidu says:

    Hello Stephanie,

    Hope this message finds you well.

    I find your article exceptionally informative. A big thanks to you and your effort explaining non US citizens the perks of CPA.

    Coming to me I am a B.COM graduate from India and my goal is to sit for CPA but in a long term plan. I am planning to do Masters in Accounting in USA and then attempt CPA. Now while applying for universities…

    I am confused about which state to choose. Kindly help me choose states where I can do masters and also don’t have citizenship or residency restrictions while appearing for CPA so that I can apply for Licence from the same state.

    You suggestion will be most helpful.


    • Vincent Reddy says:

      B.Com is not enough to apply for admission in US Universities. You are required to take 1 year PG Diploma or Your degree can also be from Distance mode provided it is from an accredited University & recognized by the Distance Education Council of India (DEC). You can have your CPA degree from one state & do your masters from another state. You can transfer your state after you become a member.

  • Katrina says:


    I would like to transfer my CPA exam credits from NY to CT but this would lessen my 18 month rolling period by 2 months because CT’s rolling period starts on the date that the exam was taken, rather than the date that the score was received. If I decide to transfer my credits, will my 18 month rolling period change to CT’s requirements or will I be able to retain the extra two months that NY allowed me?

    Similarly, if I decide to become licensed in NY and eventually move to CT and transfer my license instead of the exam credits, and assuming I passed the fourth section within the extra two months that NY gave me, will I be disqualified in CT since I was licensed using NY’s 18 month rolling period or will having the NY license be enough to allow me a transfer to CT?

    Thank you very much for any information you can provide.

  • sachin deshpande says:

    I am a Chartered Accountant from India and working in IT industry in Bay Area for last 15 years or so. I want to do CPA. I got my Indian degree and academic qualification evaluated for the same. They gave me 120 units. I have done PMP from PMI. Will it be considered to fill the gap of 30 credit hours?

  • Alyssa says:

    Just curious, I have some college experience and have grown an interest in becoming a CPA as my “end goal”/ what I am working towards. My husband is in the military and we move around every 4 years. How difficult is it to switch state to state. I understand that it depends on what states but I’m really trying to figure out if this path will just be more of a headache than something I would enjoy doing.

  • Syed says:


    I have bachelor degree in Non-Accounting (B.Sc Mathematics). After that I did MBA in Finance from Distance mode in India, then I completed CMA USA. Does my qualification meet the requirements ? Can I sit for the exam ?.

    I have more than ten years of Private Accounting experience. Does this experience meet the requirements ? Please guide me which state to go fro ?

  • Allie Hackett says:

    I have a bachelor’s degree in Accounting and am looking to sit for the CPA exam. However, I am currently in the process of getting my Master’s Degree in Accounting in Texas. Currently, I have completed 146 hours and will have 152 by May. I am working in Massachusetts after graduation, so will register to be a CPA in Massachusetts, but am currently in college in Texas. I was hoping I would be able to take some of the CPA exam in Texas during this semester since I have a lot of time to study. Massachusetts requires only 120 hours to sit for the exam but Texas requires 150. Since I ultimately want to be registered in Massachusetts, is it possible that I can sit for the exam in Texas with only my 146 hours? Thank you!

  • krishna says:

    I am krishna .i completed my ca and i am holding , distant degrees. Am i eligible to write cpa exam? Will , distant degree gives same credits for cpa eligibility as if normal , are offering

  • &beyond travel says:

    Many thanks. an extremely valuable web site; couldn’t make it without ya!

  • Bernard says:

    Hi Stephanie,

    For international evaluation purpose, all Chinese applicants must have their transcripts, degree certificate, and bachelor/master degree issued through the China Academic Degrees & Graduate Education Development Center (CDGDC). The CDGDC must verify all documents submitted and send the verified documents along with the verification report to NIES.

    Do I have to sent transcripts and degree certificate to NIES from my university again except above transcripts and degree certificate verified by CDGDC?


  • Larry says:

    Hi there. Thanks a lot! Great article.


    Please if you are a student or a worker from Africa what do you do

  • mike says:

    Hi Stephanie, I just passed the CPA exams, and just realized this 150 hour requirement exists. I only have 111 hours from undergrad (Wharton), and was a Finance major, but not an accounting major. I have a CFA. I do not plan to practice as an accountant. I really just want the credential. What are my options to get there? Guam inactive license seems to be a possibility, but I am not an accounting major. Also it seems the CFA gets no credit towards achieving any sort of post-secondary semester hour credits. Thanks!

    • Meghan D says:

      Hi Mike,

      I understand that you’ve completed a lot of work and want to get the certification (even if the status is inactive). However, you are right that Guam will not work because you would still need to meet the education requirements for a non-accounting major of 150 credit hours. You are also right that the CFA will not provide you with any credit hours toward that 150 hour rule. Therefore, I think your only and best course of action would be to find online accounting classes that would allow you to become licensed. You can find out about the option to earn additional accounting credit hours for the CPA Exam on the site.

      Kind regards,
      I Pass the CPA Exam

  • Christine says:

    Hi, thank you for your guidance. I just wanted to double check since you mentioned that Virginia recognizes experience that is supervised by a non-CPA so I thought Virginia will be best in my situation. I just downloaded the VBOA experience verification form and it seems that a CPA has to verify the experience but does not state that the CPA has to be your supervisor. Also, it does not state how long ago the experience has to be completed. I worked for a CPA over 10 years ago but currently worked for a very small company in the last 5 years and I’m their only accountant. My supervisor is not a CPA. Can you please confirm this in case I’m mistaken? Would truly appreciate your assistance.

  • Aleksa says:

    Hey guys, I need help. Maybe some of you here were in the same situation.
    I competed my 150 credits in the U.S. Got MS in accounting. So now I was about to register for the CPA exam. Found out I need to submit transcripts from all the colleges I ever attended. So here is the problem. I attended a college in a foreign country and earned 68 credits there (all general ed classes, no business classes), and then transferred these credits to the city college in the U.S. where I earned my accounting degree. Turned out that the college in my country no longer exists, so I can’t get a transcript from there….
    And even though those were credits were evaluated by my college in the U.S., back in 2013, and they do show up on the American transcript as “transferred credits,” the department of education in my state (NY) does not accept that. They state that the transcripts have to be submitted by the school which does not exist anymore… ((
    I can’t find a way around it. Contacted the department of education and was told that they have to follow the rules. No transcript from one of the schools = automatic rejection of the application.
    Maybe some of you were in the same situation? Please help. Thank you.

    • Meghan D says:

      I am sorry to hear about this. Have you tried talking to the main NASBA or AICPA advisors? It is possible that another state would have less stringent requirements; however, NASBA and the AICPA would be my personal first stops.

      Please let us know what you find out!


  • >