CPA Requirements by State

One of the first steps to becoming a CPA is understanding the requirements to sit for the CPA exam and become licensed in your state.

CPA licenses are issued by individual state accounting boards. While each state generally follows a similar set of criteria, the specific requirements to become a CPA will vary state by state.

Since navigating the CPA licensing requirements can be a huge source of confusion and frustration, I wanted to wanted to make things easier for you by breaking down the process step by step.

Criteria to Sit for the CPA Exam

The general criteria to sit for the CPA Exam are as follows:

  1. Must have at least a 4-year (e.g. bachelor’s or higher) degree in accounting or business from a U.S. accredited college, university or foreign equivalent
  2. Must have a minimum of 120 semester hours/credits of college education (Note: some states require 150 hours)
  3. Must have a minimum level of semester hours in business- and accounting-related courses (criteria varies by state)
  4. Must be over the age of 18 (some states)
  5. Must be a US citizen or permanent resident (some states)
  6. Currently work or plan on working in the accounting industry (work requirement will eventually be needed to obtain your license)

You should plan to sit for the CPA Exam and obtain your license in the state you plan to work in, which may or may not be the same state you currently reside in

Where Do You Want to Become a CPA?

AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY DC

Other U.S. territories:

Puerto Rico

U.S Virgin Islands

How to Apply for the CPA Exam


After making sure you meet the application requirements for your state you’ll be ready to apply to your state accounting board. Be sure to check out my detailed step-by-step guide to help you through the process and make things much easier.


How to Study for the CPA Exam

The final and most critical step to becoming a CPA is choosing the best CPA review course. I’ve personally tested and reviewed each of the top courses on the market to help you decide which one is best for you. Don’t delay, get started now!

About the author

Colin is a practicing CPA with over 14 years of experience in various accounting and finance roles. After reaching the Sr. Manager level at a Big-4 firm, he now works as a freelance consultant while helping others pass their professional exams.

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