How to Become a CPA [State Exam Requirements]

  • Oct 15
How to Become a CPA [State Exam Requirements]

Earning your CPA license is, in many ways, a massive step forward in your career. It comes with a deserved amount of prestige, potential opportunities or pay raises, and the knowledge that you’re an expert in your craft. However, the road to certification is anything but easy, even down to understanding the requirements. So, if you want to know how to become a CPA, keep on reading.

The first thing you’ll need to understand is that your requirements for licensure might differ from another individual’s. And that’s because every state represents its own jurisdiction and carries specific prerequisites. And even though NASBA offers general guidelines candidates must meet, states might have even stricter policies.

Usually, potential candidates have to meet the “150-hour” rule, which states they must have 150 hours of education and experience related to accounting. However, the way those components fit together may differ. Furthermore, individuals must pass four sections of the CPA exam, scoring at least 75%. But even the exam requirements differ by location, since some states also mandate an ethics section to the test.

It’s also important to understand that the requirements to sit for the exam might be less stringent than those for receiving your certification after passing. For example, actually obtaining your CPA license might require more specified education hours than taking the test does.

In essence, if you want to make sure you’re completely up-to-date on how to become a CPA, you need to first understand the requirements of your licensing state. So, we’ve put together a comprehensive guide to help out. In the list below, we follow the minimum guidelines for receiving your CPA certification.

State Requirements that Determine How to Become a CPA

Alabama

  • Applicants must be citizens of the United States who are at least 19 years old and of good moral character.
  • Complete an undergraduate degree with at least 150 semester hours.
  • They must complete 33 semester hours of Accounting subjects (300 level and above) as well as 27 hours of business-related subjects.
  • Pass all four sections of the CPA exam with at least a 75%.
  • Complete Professional Ethics: The AICPA’s Comprehensive Course.
  • Have appropriate experience. This may include one year of full time employment at a public accounting firm as supervised by a CPA. Alternatively, two years of employment with sufficient depth in the accounting field in government, college teaching, or business and industry.

Alaska

  • Applicants must be at least 19 years old and have good moral standing.
  • They must complete a 150 semester hours bachelor’s degree with an accounting focus (or equivalent).
  • Pass all sections of the CPA exam with at least 75%.
  • Complete the standard Ethics exam section with at least 90%.
  • Have at least two years’ experience in a public accounting firm or three in a private or government firm.

Arizona

  • Candidates must complete at least 150 semester hours with at least 36 hours in accounting (30 hours upper-level) and 30 hours of related courses.
  • Individuals must pass every section of the CPA exam with at least 75%.
  • They must also complete the AICPA’s Professional Ethics for CPAs course and exam with at least a 90%.
  • Applicants must have at least 2,000 hours of work experience under the guidance of a CPA (or equivalent).

Arkansas

  • Candidates must have obtained a bachelor’s degree with 30 semester hours of upper-level accounting courses and 30 hours of related business courses. They must also have passed courses with a grade of “C” or above.
  • The 150 education hours must include courses covering Financial Accounting, Management Accounting, Governmental or Not-for-Profit Accounting, Federal Taxation, Auditing and Attestation, and Accounting Information Systems.
  • Applicants must pass each section of the CPA exam with at least 75% and complete a one-hour ethics exam covering Accountancy Law and Board Rules.
  • They must give the Board permission to perform a criminal background check.
  • Candidates must have at least one year of work experience through employment in government, industry, college or public practice.

California

  • Applicants must have completed a baccalaureate degree or higher with 150 total semester hours. This must include 24 hours in accounting subjects, 24 in related business subjects, 20 in accounting study, and 10 studying ethics.
  • They must pass all sections of the CPA exam with at least 75%.
  • Candidates must also show proof of twelve-months’ work experience.

Colorado

  • CPA Candidates must have completed 150 hours of post-secondary education hours, including 33 hours of accounting and 27 in business administration. In this, they must have at least earned a bachelor’s degree, where 27 hours were above introductory coursework for accounting and no more than 9 hours in any individual business subject area.
  • Applicants must pass all sections of the CPA exam with 75% and take the AICPA Professional Ethics exam.
  • They must also obtain 1,800 hours of work experience in public, governmental, or private accounting under the supervision of an active CPA who remains in good standing.

Connecticut

  • Candidates must complete 150 semester hours of education, with 24 in accounting, 30 in economics and business administration and 60 in general education.
  • They must pass all four exam sections with at least 75%.
  • Following the exam, they must also complete the AICPA Professional Ethics for CPAs self-study course with at least a 90% score.
  • Applicants need at least two years of experience under the supervision of a CPA who has remained in good standing for at least three years. Areas accepted include assessing and testing internal controls, tax return preparation, tax return research, preparation of financial statements, financial statement analysis, cost accounting, budgeting, and professional services in public accountancy.

Delaware

  • Potential CPAs in Delaware must be state residents, though not necessarily U.S. citizens.
  • Candidates must finish 150 semester hours of education, including 24 hours specifically in accounting subjects.
  • Applicants must register for and pass the CPA exam with a score of 75% or better.
  • They also have to complete Professional Ethics: The American Institute of Certified Public AccountantsComprehensive Course with 90%.
  • Individuals should exhibit at least one year of work experience with at least 2,000 work hours.

Florida

  • Candidates must complete 150 semester hours of education, with 30 hours in upper-level accounting and 36 in upper-level general business subjects.
  • They must also pass each section of the CPA exam with at least a 75%.
  • A licensed CPA must verify the candidate’s work experience of at least one year in government, industry, collegiate or public practice.

Georgia

  • Candidates must have earned a bachelor’s degree or higher, with a total of 150 semester hours of education. This includes 30 hours in Accounting above introductory-level and 24 hours in business-related subjects.
  • They must also pass every section of the CPA exam with a score of at least 75% or higher.
  • The applicant must demonstrate at least one continuous year of qualifying work experience, with a minimum of 2,000 hours under the supervision of a CPA in good standing.

Hawaii

  • CPA candidates must be at least 18 years old.
  • Applicants must complete 150 semester hours of education, earning a baccalaureate degree or higher. As part of this, they must take 24 hours in accounting courses (with at least 18 hours in upper-level subjects) and 24 hours in upper-level non-accounting business courses.
  • They must pass every section of the CPA exam with a score of at least 75%.
  • Individuals must also have 2 years of professional experience in an accounting practice in private, public, government, industry, or educational spheres. This experience must be full-time and supervised by a licensed CPA. Alternatively, they can complete 1,500 chargeable hours performing audits involving GAAP and auditing standards in a public practice.

Idaho

  • Candidates must be current, previous, or immediately intended residents of Idaho, at least 18 years old, and consent to a background check to prove upstanding character.
  • Applicants have to complete 150 semester hours of education. This is certifiable by earning a graduate degree with concentration in accounting, earning a graduate degree from an accredited business program with 24 hours in accounting and 15 in related subjects, or earning a baccalaureate degree with at least 24 semester hours in business and 24 in accounting subjects.
  • They must pass every section of the CPA exam with a score of at least 75%.
  • Individuals must complete a professional ethics course.
  • They must have obtained at least year of verifiable work experience under a certified CPA, performing at least 2,000 hours of services.

Illinois

  • Applicants must be at least 18 years old in order to apply for a CPA license.
  • Before completing education, applicants in Illinois must earn 120 semester hours of education credit and obtain at least a baccalaureate degree with an accounting concentration.
  • Overall, they must complete 150 semester hours with 30 hours in accounting and 24 in business. This includes 3 hours of business ethics and 2 in business communication.
  • Candidates have to pass each section of the CPA exam, scoring at least 75% and complete a Professional Ethics course with a score of 90% or above.
  • They must have an average of twenty work days’ experience per month for 12 months to gain necessary full-time experience providing service in the accounting field. Alternatively, they can gain 2,000 work hours’ experience between one and four years of part-time employment.

Indiana

  • Candidates must earn at least a graduate degree, completing 150 semester hours of education. This includes 24 hours in undergraduate accounting or 15 in graduate-level courses. It must also include 24 hours in business administration and economics.
  • Alternatively, they may complete the 150-hour rule by earning a baccalaureate degree and obtaining 24 semester hours each in accounting and business administration/economics.
  • Applicants must complete all sections of the CPA exam with a score of at least 75%.
  • They have to complete at least 2 years of experience under a verified CPA in government, academics, or public practice.

Iowa

  • Applicants must complete 150 semester hours of education and earn a bachelor’s degree, with at least 24 semester hours in accounting courses. This must include one course in the following subjects: financial accounting, auditing, taxation, and management accounting.
  • Candidates must pass every section of the CPA exam with a score of at least 75%.
  • They must also score a 90% or above on the AICPA Professional Conduct and Ethics course.
  • Individuals must demonstrate public, private, government, or college work experience under a licensed CPA. This must cover a period of 12 months and include at least 2,000 work hours (consecutive or non-consecutive).

Kansas

  • Candidates must be at least 18 year-old residents of Kansas or be permanently employed in the state.
  • They must complete 150 semester hours of education, where 42 hours fall under general business education, 11 pertain to written and oral communications, and 30 deal with accounting theory and practice.
  • Applicants have to pass every section of the CPA exam with a score of at least 75%.
  • They must also complete and pass an AICPA Professional Ethics course
  • Individuals must have attained at least one year of work experience in the accounting profession, verified by a CPA.

Kentucky

  • Applicants must be citizens of the United States, foreign citizens legally residing in the U.S., or an employee in an accounting firm or institution working outside the U.S. but has an office located in the U.S.
  • They must earn a a baccalaureate or master’s degree 150 semester hours of education with a minimum 39 hours in accounting and 27 in general business.
  • Candidates must pass every section of the CPA exam with at least 75%
  • They also must complete at least 2,000 hours of work experience as verified by a CPA after completing the education requirements.

Louisiana

  • Applicants must be at least 18 years old.
  • They must at least have obtained a bachelor’s degree with 150 semester hours of education. 24 of those hours must fall under general business, 3 hours deal with commercial accounting law, and 24 regard upper-level accounting.
  • Candidates have to pass each section of the CPA exam with a 75% score
  • They must also successfully complete a CPA ethics course
  • First-time applicants must submit three personal references regarding their moral character.
  • They have to obtain at least 2,000 work hours of part-time experience or a year of qualifying full-time experience. This must be confirmable by documentation and a licensed CPA.

Maine

  • Applicants must have completed 150 hours of education, including at least a baccalaureate degree.
  • They must pass every section of the CPA exam with a score of 75% or higher.
  • Candidates must also obtain two years’ experience working under the direct supervision of a CPA, specifically using accounting and auditing skills. This involves issuing reports on financial statements and one of the following: provision of management advisory, financial advisory/consulting services, tax return preparation, providing advice on tax issues or equivalent activities.

Maryland

  • Applicants must first be at least 18 years old and of upstanding moral character.
  • Candidates must complete 150 semester hours of education with at least 3 undergraduate hours in business law and 18 hours in five of nine specific subject areas. These topics include: statistics, economics, corporation/business finance, management, marketing, data analytics, business communication, information technology and/or systems, quantitative methods, or other relevant business areas.
  • They must also have successfully completed the course, Professional Ethics: The AICPAs Comprehensive Course.
  • Individuals have to obtain work experience of at least 2,000 hours under the direct supervision of an active CPA.

Massachusetts

  • Candidates must complete 150 semester hours of education and earn a bachelor’s degree from an accredited institution. This includes 30 hours of accounting courses and 24 in general business topics.
  • They must pass each section the CPA exam with at least a 75%.
  • Applicants have to submit at least three reference letters which speak to their upstanding moral character.
  • They must also have at least one full year of employment experience with no less than 2,000 work hours providing accounting services.

Michigan

  • Applicants have to complete at least 150 education hours from accredited institutions, including a bachelor’s degree. Additional hours may be obtained from community colleges, double majors, or a master’s degree. They must earn 3 hours in auditing and 21 in accounting principles, with 24 additional hours in general business subjects.
  • Individuals must pass every section of the CPA exam with a score of at least 75%.
  • Prior to obtaining their license, candidates have to complete at least 2,000 hours of qualifying work experience, as verified by an active CPA.

Minnesota

  • Applicants have to be residents of Minnesota, attend school there, or perform work in the state.
  • They must also complete 150 semester hours, which includes 48 hours of relevant business courses and intermediate or higher levels of accounting.
  • Candidates have to pass an ethics exam.
  • They must obtain at least one full year of quality, qualifying work experience before licensure, with no less than 2,000 hours of performance services. That experience must be verified by a CPA.

Mississippi

  • Applicants must be residents of Mississippi or have regular work within the state who demonstrate upstanding moral character.
  • They must have earned a baccalaureate degree or higher with at least 150 semester hours of education, including at least 48 hours in upper-level accounting and business related courses. Furthermore, 24 of these 48 hours must deal specifically with accounting, and 3 hours must fall under financial accounting, auditing, taxation, management and cost accounting, or government/not-for-profit accounting.
  • Candidates have to pass the CPA exam, scoring no less than 75%.
  • They must also have at least one year of relevant experience under the supervision of a licensed CPA, obtained within three years of successful completion of the exam.

Missouri

  • Candidates must be residents, enrolled students, or employees in the state of Missouri.
  • Individuals have to complete 150 semester hours of education, where 30 fall under accounting and 30 deal with general business topics. As part of this requirement, individuals must earn at least a baccalaureate degree.
  • They must also pass every section of the CPA exam with at least a 75% score.
  • Applicants have to complete an open-book, multiple-choice ethics exam at any point during the testing process.
  • They must also complete at least 2,000 hours of accounting work experience, unless they plan to go into auditing. Then, they must complete 4,000 hours, including at least 2,000 hours in an auditing role. A licensed CPA must review and affirm this experience.

Montana

  • Candidates must have completed 150 semester hours of education and attained a baccalaureate degree with a concentration in accounting. This must include at least 24 hours in upper-level accounting courses, with one course in each of four subject areas: financial accounting, auditing, taxation, management accounting.
  • They must also complete at least 24 semester hours in business-related courses.
  • Applicants have to pass the CPA exam with at least a 75% score.
  • They also must complete and pass the AICPA Ethics exam with at least a 90% score.
  • Individuals must have at least 2,000 hours of accounting and auditing work experience during the three years preceding application. This experience must be reviewed and confirmed by a CPA in good standing.

Nebraska

  • Applicants must be residents of Nebraska or work in the state to apply for a license.
  • They have to complete 150 semester hours of education, including 30 hours in upper-level accounting and 30 hours in general business subjects.
  • Candidates must pass the CPA exam with at least a score of 75%.
  • They also must complete Nebraska’s state ethics exam as well as the AICPA’s ethics test.
  • Regarding work experience requirements, individuals must have 4,000 hours earned within two years, unless they work in private industry, government or academia. Then, they must demonstrate 6,000 hours in three years.

Nevada

  • Candidates have to submit references attesting to their morally upstanding character from various individuals (non-related).
  • Potential licensees must have accrued at least 150 semester hours of education, with 24 in upper-level accounting courses, 24 in business courses, and 3 in business law. Upper-level accounting courses must include 6 hours in financial accounting, 3 each in cost accounting, auditing, and federal income tax, and 9 hours in accounting electives.
  • Applicants have to take and pass the CPA exam with a score of at least 75% on each section.
  • They must also complete an ethics exam within the immediate three years preceding license application.
  • In order to receive their license, they must have at least two years of full time employment under a licensed CPA who can attest to the experience. Alternatively, they can demonstrate experience with four years of work in a governmental or industry position.

New Hampshire

  • Individuals must be at least 18 years old and demonstrate professional moral character.
  • They must obtain a baccalaureate degree with at least 150 semester hours of quality education, which includes 30 hours of accounting and 24 hours in business topics.
  • Candidates have to pass all sections of the CPA exam with at least a 75%.
  • They must also have one full year (1,500 hours) of full-time work experience under a qualified CPA in public accounting or government. If not full time, individuals have to accrue 2,080 hours with 1,500 specifically in accounting or audit areas within the six preceding years.

New Jersey

  • Candidates must complete 150 semester hours either within and/or beyond the required bachelor’s degree. They must obtain at least 24 hours in accounting and another 24 in non-accounting business-related courses.
  • They must pass each section of the CPA exam with a score of at least 75%.
  • Within six months of licensure, individuals must also complete an orientation course which includes a four-credit course in New Jersey law and ethics.
  • Applicants have to obtain at least one year (1,750 hours) of experience in public accounting, supervised by a licensed CPA. These hours accrue over one year for full-time work or two years for part-time.

New Mexico

  • Individuals applying for a license in New Mexico must be at least 18 years old and of upstanding moral character.
  • Candidates must complete a bachelor’s degree or higher, with 150 semester hours. 30 of those hours must fall under accounting.
  • Applicants have to pass every section of the CPA exam with a score of at least 75%.
  • They must also pass an ethics exam provided by the AICPA with a score of at least 90%.
  • Candidates have to demonstrate work experience of at least one year, verified by an active CPA.

New York

  • Individuals must be at least 21 years old and of good moral character to receive a CPA license in New York.
  • Candidates must have completed 150 hours of education, obtainable in several ways. They can complete a registered program approved by NYSED, earn a master’s degree with a focus in accounting, or complete a bachelor’s degree and a minimum of 150 education hours.
  • They must also pass each of the CPA Exam’s four sections with a score of at least 75%.
  • Applicants must have at least one year of full-time experience in a public accounting firm, government, private industry or college. This experience must occur under the supervision of a licensed CPA.

North Carolina

  • Individuals must be U.S. citizens or citizens of a foreign jurisdiction that extends like or similar certification privileges.
  • They must also be at least 18 years old and of good moral standing.
  • Candidates must obtain no less than 150 hours of education with a concentration in accounting. 24 hours must cover one three hour course from at least eight of the following ten areas: communications, computer tech, economics, ethics, finance, humanities, international environment, law, management, and statistics.
  • They must pass every section of the CPA exam with a score of at least 75%.
  • Applicants must also have one year of work experience under the supervision of a licensed CPA. Alternative, they could work for for years in a university setting or the accounting field.

North Dakota

  • Potential CPAs in North Dakota must demonstrate upstanding moral character.
  • They must complete 150 semester hours of education, which includes an accounting concentration. This means 24 semester hours of accounting courses as well as 24 hours of other related business courses.
  • Applicants must pass every section of the CPA exam, scoring at least a 75%.
  • They must also pass an AICPA ethics exam.
  • Candidates have to complete at least 2,000 work experience hours within four calendar years in areas primarily related to accounting. These can accrue through government, industry, collegiate or public accounting options.

Ohio

  • Candidates must pass both BCI and FBI checks for criminal records.
  • They must obtain 150 semester hours of education, including 30 accounting hours and 24 hours in related business courses.
  • Applicants have to pass every section of the CPA exam with a score of at least 75%.
  • They must also take and pass a Board certified course in professional standards and responsibilities.
  • Individuals must have at least one year of experience performing accounting services, as verified by an active CPA (or comparable professional from another country).

Oklahoma

  • Applicants must have a Social Security number as well as residency in Oklahoma to apply for a license.
  • They must have completed 150 semester hours of education, earning at least a bachelor’s degree or equivalent. At a minimum, at least 30 hours must be in accounting above introductory principles, and they must have at least one course of auditing or assurance.
  • Candidates have to pass all four sections of the CPA exam with a 75% or above.
  • They must also complete the AICPA Ethics Exam with a score of 90% or higher.
  • Potential CPAs must have completed at least 1,800 hours of work experience, equal to one year, during the four years preceding their application. Further, an active CPA must verify these work hours.

Oregon

  • Candidates have to complete 150 semester hours of education, including 24 hours in accounting subjects and 24 hours in related business topics.
  • They must pass every section of the CPA exam with at least a 75%.
  • Furthermore, they must take and complete an ethics program from a NASBA registered sponsor, including an exam.
  • They must work for at least 12 months (2,000 hours part-time) under the direct supervision of an active CPA.

Pennsylvania

  • Applicants must have completed 150 semester hours of education, earning a bachelor’s degree or higher. This includes at least 24 hours in accounting and auditing, business law, economics, technology, finance or tax. It also requires at least 12 additional hours in accounting, auditing, or tax topics.
  • Individuals must pass every section of the CPA exam, scoring at least 75%.
  • They also have to obtain at least 12 full months – no less than 1,600 hours, of work experience in the 60 months preceding license application. This experience must fall under guidelines for performing vital accounting tasks, such as attest, compilation, management advising, consulting, or tax.

Rhode Island

  • Applicants must be residents of Rhode Island, have a principal place of business in the state, or be regularly employed therein.
  • They must complete 150 semester hours of education, including 24 hours in accounting. This includes 6 hours in fundamental and intermediate financial accounting and reporting, as well as 3 hours in each of the following subjects: advanced financial accounting and reporting, tax, and auditing. Furthermore, they must complete 24 hours in other related business subjects. This includes 3 hours in business law and economics.
  • Candidates have to pass every section of the CPA exam with at least a 75%.
  • They also have to complete a Professional Ethics course from the AICPA, scoring a 90% or higher.
  • Applicants should have at least 1,820 hours of work experience under a licensed CPA.

South Carolina

  • Candidates must have a Social Security number of green card in order to apply for a license, however they do not have to be state residents.
  • They must complete 150 semester hours of education, including 36 hours in higher-level courses. They must also complete 24 hours in general business subjects related to accounting practice.
  • Applicants have to pass every section of the CPA exam with a score of at least 75%.
  • They must also take and pass the AICPA Professional Ethics Course with a score of 90% or higher.
  • Individuals must demonstrate at least one year of full-time work experience (2,000 hours part-time) where that experience included responsibilities vital for CPAs.

South Dakota

  • Applicants have to complete 150 semester hours of education, earning a bachelor’s degree with a concentration in accounting. This includes 24 hours in accounting, 24 hours in related business topics, and at least one course in each of the following subjects: intermediate/advanced accounting, taxation, auditing, cost accounting.
  • They must pass every section of the CPA exam with at least a 75%.
  • They must also pass an Ethics exam, covering rules and professional conduct.
  • Candidates must have at least one year of relevant work experience, as verified by an active CPA.

Tennessee

  • Candidates must complete 150 semester hours of education, earning at least a baccalaureate degree in the process. This includes 30 hours in accounting subjects and 24 in relevant business topics.
  • They must pass every section of the CPA exam with at least a 75% score.
  • Further, they have to complete an AICPA ethics exam with a score of 90% or higher.
  • Applicants have to complete at least one year of work experience deemed acceptable to the Board.

Texas

  • Applicants have to pass a background check for criminal history from the DPS and FBI.
  • They must complete 150 semester hours of education, holding a bachelor’s degree or higher. This includes at least 27 hours of upper-level accounting courses.
  • Candidates must pass every section of the CPA exam with at least a score of 75% or higher.
  • After passing the CPA exam, they must also complete the Texas Rules of Professional Conduct exam with an 85% or above.
  • Applicants must acquire at least one year of full-time work experience or 2,000 hours of part-time work within two years. This must occur under the supervision of a licensed CPA.

Utah

  • Candidates must demonstrate upright moral character.
  • They must have completed a bachelor’s degree with 150 semester hours of education. This includes 24 hours in non-accounting business subjects and 24 hours in upper-level accounting topics. They must have at least 2 hours in the following subjects: auditing, financial accounting, managerial/cost accounting, systems, taxation. They must also carry 30 additional hours in upper-division accounting and business courses.
  • Applicants have to pass every section of the CPA exam with a 75% or above.
  • They must also score 90% or higher on the AICPA Professional Ethics Exam as well as passing the Utah Law and Rules Exam.
  • Individuals have to obtain at least 2,000 of work experience under the direct supervision of a licensed CPA.

Vermont

  • Candidates must be of good moral standing and carry a Social Security number.
  • They must complete 150 semester hours of education, earning a bachelor’s degree, with at least 30 semester hours in accounting and business. This includes 6 hours of financial/managerial accounting and 3 hours in each of auditing, taxation, business law, and ethics.
  • Applicants have to pass every section of the CPA exam with a score of at least 75%.
  • They must also complete a course for professional ethics, which includes the AICPA Code of Conduct or Vermont Accountancy Statutes. This course should be equivalent to 8 hours of continuing education.
  • Individuals must acquire one year of work experience under the supervision of a licensed CPA. This includes 500 hours of attest and 200 hours of auditing.

Virginia

  • Applicants have to complete at least 150 semester hours of education, earning a bachelor’s degree or higher. This includes 24 hours above introductory level in auditing, financial accounting, managerial/cost accounting, and taxation courses. This also includes 24 semester hours of related business courses.
  • They must also complete every section of the CPA exam, scoring at least a 75%.
  • Furthermore, they have to take and pass the AICPA self-study Professional Ethics course with a 90%.
  • Candidates must complete 2,080 hours (one year equivalent) of work experience verified by a licensed CPA.

Washington

  • Candidates must complete a bachelor’s degree with an accounting focus, obtaining at least 150 semester hours of credit. This includes 24 hours in accounting subjects, of which 15 must be upper-level. It also includes 24 hours of business administration subjects.
  • They must also pass every section of the CPA exam with at least a 75%.
  • Applicants must take and pass a course covering the AICPA Code of Professional Conduct with a score of 90% or higher. This course must be at minimum 8 hours.
  • Individuals have to obtain at least 2,000 hours of work experience through the practice of public accounting or industry/government. A licensed CPA must also verify this experience.

Washington D.C.

  • Applicants have to complete 150 semester hours of education, obtaining a bachelor’s degree or higher. This includes 3 hours in commercial law, and 24 hours in accounting subjects such as financial accounting, auditing, cost accounting, and federal income tax.
  • They must also pass every section of the CPA exam with a score of 75% or higher.
  • Candidates must obtain one year (2,000 hours) of full or part-time work experience within three years.

West Virginia

  • Candidates in West Virginia must pass a background check for criminal status.
  • They must also obtain 150 semester hours of education, earning a bachelor’s degree or higher. This includes 3 hours each in business law and ethics, 27 hours in business courses, including 3 hours each in economics, finance, marketing, statistics, and management, as well as 12 hours of other electives. Furthermore, they must have 30 hours in accounting courses, including 3 hours in cost, managerial, government or nonprofit, 9 hours in electives, and 6 hours each in financial or intermediate accounting, auditing, taxation, cost managerial, government or nonprofit, and tax.
  • Applicants have to pass every section of the CPA exam with a score of at least 75%.
  • They must also acquire one year of work experience providing accounting services like attest, compilation, management advisory, or consulting.

Wisconsin

  • Applicants must have completed at least a bachelor’s degree with 150 semester hours of credit. This can be completed several ways, generally requiring 24 undergraduate hours in accounting courses and 15 at the graduate level that cover topics like financial accounting, cost or managerial accounting, taxation, auditing, and accounting systems.
  • They must also pass all sections of the CPA exam with at least a score of 75%.
  • Furthermore, they have to complete the open-book ethics exam administered by DSPS.
  • Candidates must complete at least 12 months or its equivalent of work experience within the five years preceding application.

Wyoming

  • Candidates for a CPA license must be residents of the state of Wyoming and have a Social Security number. Furthermore, they must be at least 18 years old.
  • They must also complete 150 semester hours of education, holding at minimum a bachelor’s degree. This includes 24 hours of various accounting subjects and at least 24 hours of relevant business courses.
  • Applicants have to pass every section of the CPA exam with at least a score of 75%.
  • Furthermore, they have to pass the AICPA Ethics exam.
  • Individuals must acquire at least one year of work experience (2,000 hours), which a licensed CPA must verify.

What Happens After You Become a CPA?

After you finally fulfill the requirements to obtain your CPA license, you can begin practicing. However, in order to keep your license, you’ll have to complete continuing education hours.

Just like the initial requirements for licensure, these vary by state. So, you’ll want to make sure you know exactly what CPE requirements your state keeps. Fortunately, we have a similar list that tells the details of state CPE requirements.

And when you’re ready to start taking courses, we have you covered! VTR Learning offers dozens of courses for CPA CPE. So, make sure you check out our full CPA CPE catalog.




Last updated: