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CPA Licensing Laws across the USA: A Comprehensive Overview of State-Specific Requirements
Posted on May 26, 2023 By Mathew Berg
Becoming a Certified Public Accountant (CPA) is a rewarding career choice that offers numerous benefits. From increased job opportunities and higher earning potential to professional recognition and expanded knowledge in accounting and finance, the advantages of obtaining a CPA license are plentiful.
However, pursuing a CPA in the United States involves meeting specific state requirements. Here you will get insights into CPA license requirements by state.
CPA Licensing Laws in the USA
CPA licensing laws in the USA are governed by individual state boards of accountancy, which establish the requirements for licensure within their jurisdictions. While the core qualifications and examination components are generally consistent across states, there can be variations in education, experience, and additional prerequisites. These variations are primarily influenced by state regulations, professional standards, and the evolving needs of the accounting industry within each state.
To become a CPA in the USA, you must typically complete a bachelor's degree in accounting or a related field, pass the Uniform CPA Exam, fulfill specific work experience requirements, complete an ethics exam, and submit a licensure application to the state board of accountancy.
Pursuing a CPA license requires careful planning and adherence to specific steps. Here's a 5-step guide to help you navigate the process:
Choose the State
Different states have different CPA eligibility requirements, so select a state that aligns with your qualifications. You may need to obtain a prerequisite degree or consider a United States credential evaluation if you lack certain accounting credits.
Submit Your Application
Complete the application through the CPA Central site of the NASBA, providing all necessary verification materials. Ensure you have authentic diplomas and transcripts, translated if necessary, and foreign transcript evaluation if you received education outside the US.
Schedule Your CPA Exam
Use your Notice to Schedule (NTS) to arrange a test date with Prometric. Note that international applicants may have limited testing options outside the US, so research available venues.
Take the Exam
Focus on one exam section at a time, utilizing study materials such as CPA Exam Blueprints and Sample Tests. Plan your study schedule and take advantage of the 18-month window to pass all four sections.
Get Your CPA Certification
After passing all four exam sections within 18 months, check if your state requires an additional Ethics test. Visit your state’s Board of Accountancy website, submit the necessary paperwork, pay any fees, and await approval. Once approved, you can proudly add “US Certified Public Accountant” to your credentials.
By following these steps, you can navigate the CPA licensure process and position yourself for a successful career as a Certified Public Accountant in the United States.
CPA License Requirements by State
Completion of a bachelor's degree or higher from an accredited educational institution, with a major in accounting or a related field, is a prerequisite. However, the number of accounting and business credit hours required varies between states. To provide a comprehensive overview of state-specific CPA licensing requirements, below is a table summarizing the key criteria for selected states.
State-Specific CPA Licensing Criteria
| Board of Accountancy | Education Requirement | Experience Requirement | Contact Information |
|---|---|---|---|
| California Board of Accountancy | California does not have specific accounting or business credit hours requirements. | 1 year of accounting experience supervised by a licensed CPA. | Website: https://www.dca.ca.gov/cba/ Phone: (916) 263-3680 |
| Connecticut State Board of Accountancy | Connecticut requires a minimum of 36 semester hours or equivalent quarter hours in accounting and business-related subjects. This must include at least 30 semester hours in accounting and at least 6 semester hours in business-related subjects. | 2 years of public accounting experience or its equivalent. | Website: https://portal.ct.gov/DCP/Occupational-and-Professional-Division/Occupational-Boards/State-Board-of-Accountancy Phone: +1 860-509-6179 |
| Colorado Board of Accountancy | Colorado requires a minimum of 27 semester hours or equivalent quarter hours in accounting subjects and 27 semester hours or equivalent quarter hours in business-related subjects. | 2 years of experience in public accounting, government, industry, or academia. | Website: https://dpo.colorado.gov/Accountancy Phone: (303) 894-7800 |
| Guam Board of Accountancy | Guam does not have specific requirements for accounting or business credit hours. However, candidates must have a bachelor's degree or higher from an accredited college or university. | 1 year of experience in public accounting, government, industry, or academia. | Website: http://www.guamboa.org/ Phone: +1 671-647-0813 |
| Kentucky Board of Accountancy | Kentucky requires a minimum of 27 semester hours or equivalent quarter hours in accounting subjects and 27 semester hours or equivalent quarter hours in business-related subjects. | 2 years of experience in public accounting, government, industry, or academia. | Website: https://cpa.ky.gov/Pages/default.aspx Phone: (502) 595-3037 |
| Michigan Board of Accountancy | Michigan requires a minimum of 24 semester hours or equivalent quarter hours in accounting subjects and 24 semester hours or equivalent quarter hours in business-related subjects. | 2 years of experience in public accounting, government, industry, or academia. | Website: https://www.michigan.gov/whitmer/appointments/oma/all/2/michigan-board-of-accountancy Phone: (517) 373-8068 |
| Nebraska Board of Accountancy | Nebraska requires a minimum of 30 semester hours or equivalent quarter hours in accounting subjects and 24 semester hours or equivalent quarter hours in business-related subjects. | 2 years of experience in public accounting, government, industry, or academia. | Website: https://nbpa.nebraska.gov/ Phone: (402) 471-3595 |
| Ohio Accountancy Board | Ohio requires a minimum of 30 semester hours or equivalent quarter hours in accounting subjects and 24 semester hours or equivalent quarter hours in business-related subjects. | 1 year of experience in public accounting, government, industry, or academia. | Website: https://www.acc.ohio.gov/ Phone: (614) 466-4135 |
| South Dakota Board of Accountancy | South Dakota requires a minimum of 24 semester hours or equivalent quarter hours in accounting subjects and 24 semester hours or equivalent quarter hours in business-related subjects. | 2 years of experience in public accounting, government, industry, or academia. | Website: https://dlr.sd.gov/accountancy/default.aspx Phone: (605) 367-5770 |
| Utah Board of Accountancy | Utah requires a minimum of 30 semester hours or equivalent quarter hours in accounting subjects and 30 semester hours or equivalent quarter hours in business-related subjects. | 1 year of experience in public accounting, government, industry, or academia. | Website: https://dopl.utah.gov/accountancy/ Phone: (801) 530-6628 |
| Vermont Board of Accountancy | Vermont requires a minimum of 24 semester hours or equivalent quarter hours in accounting subjects and 24 semester hours or equivalent quarter hours in business-related subjects. | 2 years of experience in public accounting, government, industry, or academia. | Website: https://sos.vermont.gov/accountancy/ Phone: (802) 828-1134 |
Please note that CPA state requirements are subject to change. It is always recommended to visit the respective State Board of Accountancy websites or contact them directly for the most up-to-date information on CPA licensure requirements.
Navigate CPA State Requirements with ERES
Becoming a CPA requires dedication, hard work, and a thorough understanding of the state-specific CPA licensing requirements. By familiarizing yourself with these requirements, you can realize your dream of becoming a CPA. Read on to learn how to become a CPA.
If you are a non-U.S. educated individual seeking to receive the US equivalency of your studies through a credential evaluation service, you will need a foreign transcript evaluation for CPA. Consider reaching out to the Educational Records Evaluation Service (ERES). ERES specializes in providing comprehensive evaluations of educational credentials, which can benefit international candidates navigating the CPA licensure process. Contact us today to learn more.
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