State별 AICPA시험/USCPA시험(미국회계사시험)을 치르기 위한 필요 요건 정리

먼저, State별 AICPA시험/USCPA시험을 치르기 위한 필요 요건을 정리해보았습니다.

 

전반적인 특징을 정리하면 아래와 같이 묶어 볼 수 있습니다.

1. 교육이수 시간은 대략 120학점에서 150학점이 필요합니다.

2. 교육이수 학점 중 회계관련 강의 24학점이상, 경영, 경제 관련 강의 24학점이상을 필요로 합니다.

3. 때에 따라 학사 졸업장을 필요로 합니다.

 

이런 전반적인 특성을 지니고 있지만 1번, 2번, 3번 요건 중 일부 요건만 맞춰도 미국회계사시험을 칠 수 있는 자격을 부여합니다.

 

	State	CPA Exam
1	Alabama	In order to sit for the CPA Exam, candidates must have an undergraduate degree from a regionally accredited college or university and meet certain requirements. These requirements include: • Applicant must be 19 years of age and a citizen of the United States or legally present in the United States • Must have good moral character • 120 semester hours • 24 semester hours of Accounting - upper division (300 level or higher) undergraduate and/or graduate level • 24 semester hours of Business-related courses Exam restrictions Candidates must pass all test sections of the Uniform CPA Examination within a rolling eighteen-month period, which begins on the date that the first test section(s) passed is taken. Credit for any test section passed shall be valid for eighteen months from the actual date the candidate took that test section.
2	Alaska	In order to be qualified to take the CPA Exam in Alaska, you must meet one of the following sets of requirements: • Have a baccalaureate degree or its equivalent conferred by a college or university acceptable to the Alaska Board of Accountancy. • Hold an accounting concentration or the equivalent, as defined in regulations by the board. • Have a minimum of 15 semester credit hours or 22 quarter credit hours of accounting subjects or one year of public accounting experience under the direct supervision of a certified public accountant. Or • Meet or be within 18 semester credit hours or 27 quarter credit hours of meeting undergraduate educational requirements within the Alaska Board of Accountancy CPA regulations and have completed at least 15 semester hours or 22 quarter hours of accounting subjects.
3	Arizona	In order to sit for the CPA Exam in Arizona, candidates must meet Arizona’s education requirements and pay an initial application fee of $100. For educational background, Arizona requires you to have a baccalaureate degree or higher from an accredited college or university. This must include: • 24 semester hours of non-duplicative accounting courses of which 12 semester hours are upper-level courses. • At least 18 semester hours in related business courses.
4	Arkansas	In order to sit for the CPA Exam in the state of Arkansas, you must meet the following requirements: • You must have a bachelor's degree, 30 hours of upper-level accounting courses and 30 hours in business courses other than accounting. • Accounting and business classes must be completed with a grade of "C" or above. In order to meet the education requirements to sit for the CPA Exam, the accounting classes must cover the following topics: • Financial accounting (intermediate accounting) • Management accounting (cost accounting) • Governmental or not-for-profit accounting (institutional accounting) • Federal taxation (advanced income tax or fundamentals of taxation) • Auditing and attestation • Accounting information systems
5	California	In order to sit for the CPA Exam in California, you must meet a set of education requirements. First, you need to have a bachelor’s degree or higher from an accredited college or university. You must also have 120 semester units within the subjects listed below. Semester unit requirements are as follows: • 24 semester units in accounting subjects • Accounting • Auditing • Taxation • Financial reporting • Financial statement analysis • External and internal reporting • 24 semester units in business-related subjects • Business administration • Business management • Economics • Finance • Business law • Marketing • Statistics • Mathematics • Computer science and information systems • Business-related law courses offered at an accredited law school • Any accounting subjects in excess of the 24 units needed to fulfill the accounting requirement To complete the educational requirements for licensure, you will need a total of 150 semester units, including the additional requirements listed below: • 20 semester units in accounting study, including: • Minimum 6 semester units in accounting subjects (see above) • Maximum 14 semester units in business-related subjects (see above) • Maximum 9 semester units in other academic work relevant to business and accounting (maximum 3 units from any one area): skills-based courses, foreign language/cultural and ethics studies and industry-based courses • Maximum 4 semester units in internships/independent studies in accounting and/or business-related subjects • Completion of a master of Accounting, Taxation, or Laws in Taxation is equivalent to 20 semester units of accounting study. • 10 semester units in ethics study • Minimum 3 semester or 4 quarter units in accounting ethics or accountants’ professional responsibilities • The course(s) must be completed at an upper division level or higher, unless completed at a community college. • Maximum 7 semester or 11 quarter units in courses in any of the following subject areas: • Auditing • Business, government and society • Business leadership • Business law • Corporate governance • Corporate social responsibility • Ethics • Fraud • Human resources management • Legal environment of business • Management of organizations • Morals • Organizational behavior • Professional responsibilities • Maximum 3 semester or 4 quarter units in courses from the following disciplines: philosophy, religion, theology • Course title must contain one of the following words or terms, or the sole name in the course title is the name of the discipline: introduction, general, fundamentals of, survey of, introductory, principles of, foundations of. Starting January 1, 2022, California will allow students to sit for the CPA Exam up to 6 months before graduation. This means students in California can sit for the exams as they complete their education requirements.
6	Colorado	Getting a CPA in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to be eligible to take the CPA Exam in Colorado, the state requires candidates to meet certain education requirements. Colorado CPA Exam requirements - Education In order to take the CPA Exam in Colorado, you must meet a set of education requirements. First, you need to have a bachelor’s degree or higher from an accredited college or university. You must also have 120 semester units in designated course subjects. Eligibility for examination Please refer to Rule 1.2 of the Colorado State Board of Accountancy Rules for the detailed education requirement. PLEASE NOTE: The educational requirements for licensure differ from that of the CPA exam.  Please refer to the rules linked above for licensure requirements. To be eligible for the examination as a candidate of Colorado, you must have completed a Baccalaureate Degree or higher degree with at least 120 credit hours of higher education that includes the accounting and business courses listed below: • At least 27 semester hours of non-duplicative accounting coursework at the undergraduate or graduate level. • Within the 27 semester hours in accounting, 21 semester hours must exclude introductory accounting courses and cover subject areas such as: • Accounting Ethics • Accounting Information Systems • Accounting Research and Analysis • Accounting Theory • Auditing and Attestation Services • Financial Accounting and Reporting of Business Organizations • Financial Accounting and Reporting for Government and Not-for-Profit Entities • Financial Statement Analysis • Fraud Examination • Internal Controls and Risk Assessment • Managerial or Cost Accounting • Taxation • Tax Research and Analysis • Forensic Accounting • Tax Auditing • Other areas as approved by the Board • The 21 semester hours in accounting must include a 3 semester hour, or more, auditing course concentrating on U.S. GAAS. NOTE: “Concentrating on U.S. GAAS” means that any course content referencing non-U.S. standards is incidental to the course. • At least 21 semester hours of non-duplicative coursework in business administration at the undergraduate or graduate level that addresses subject areas such as: • Behavior of Organizations, Groups, and Persons • Business and Accounting Communication • Business Ethics • Business Law • Computer Information Systems • Economics • Finance • Legal and Social Environment of Business • Management • Marketing • Quantitative Applications in Business • Statistics • Other areas as approved by the Board • Of the 21 semester hours, no more than 6 semester hours can be in any single subject area. But semester hours in excess of the 6-hour maximum may count toward the total 120 semester hour requirement. If you do not have a baccalaureate degree, you may still qualify for the examination as a candidate of Colorado if you have completed at least 120 credit hours of higher education provided you are currently enrolled in a degree program at a college or university that: (1) requires a minimum 150 hours for graduation; and (2) does not offer a Baccalaureate Degree, but instead confers a Masters or higher degree, or offers a Baccalaureate Degree upon completion of a combined degree program. Course Requirements • All courses must be taken at an Accredited Baccalaureate Granting College or: (1) such a college must accept the courses by including them in its official transcript or verify to the Board that it would accept the courses for credit towards graduation; (2) the courses must be acceptable for transfer to such a college pursuant to a transfer articulation agreement approved or accepted by the Colorado Department of Higher Education or what the Board determines to be an equivalent regulatory agency of another jurisdiction; or (3) the Board may accept the findings of an academic credential evaluation provided pursuant to Rule 1.2(B). • “Introductory accounting courses” means courses such as principles of accounting, accounting and tax software courses, payroll accounting, and other basic accounting courses as determined by the Board. Such courses will not count towards the 21 hour requirement. • Commercial CPA review courses are not acceptable. • Community College, correspondence, online courses and CLEP credit are acceptable when you receive credit for the courses at a regionally accredited university. These courses must appear on an accredited baccalaureate granting college’s official transcript.
7	Connecticut	Getting a CPA in each state mandates different requirements for taking the CPA Exam and earning licensure. In order to be eligible for the CPA Exam, Connecticut mandates that candidates meet the following education requirements. Minimum education requirements in Connecticut All CPA Exam candidates in Connecticut must have a bachelor's degree or higher from a regionally accredited college or university. First-time CPA Exam applicants must also have at least 46 semester hours in the study of accounting and related subjects, including but not limited to: • 24 semester hours in accounting • At least one business law course • At least one economics course • At least one finance course
8	Delaware	To take the CPA Exam in Delaware, you must meet a set of education requirements. First, you need to have a bachelor's degree or higher from a regionally accredited college or university. You must also have 120 semester hours in designated course subjects in order to sit for the CPA Exam. Delaware CPA Exam education requirements In order to sit for the CPA Exam in Delaware, you must complete 120 semester hours in various subject areas, including: 24 semester units in accounting subjects: • Intermediate accounting • Cost accounting • Taxation • Auditing • Advanced accounting • Accounting information systems • Law Courses in other business subjects NOT accepted for the accounting requirement include: • Banking • Computer science • Economics • Finance • Insurance • Management • Marketing
9	Florida	In order to take the CPA Exam in Florida, you must meet a set of education requirements. In order to be eligible to sit for the CPA Exam in Florida, you must complete 120 semester credit hours. No Bachelor's degree is required to sit for the exam. These semester-hour requirements include 120 semester or 180 quarter hours. No Bachelor's degree is required to sit for the exam. The Florida education requirements must be met as follows: • Total upper-division accounting hours required of the 120 semester or 180 quarter hours • 30 semester or 45 quarter hours to include: • Coverage in auditing and cost accounting; • Three (3) semester or four (4) quarter hours of financial accounting and three (3) semester or four (4) quarter hours of taxation, both of which must be based on US accounting standards • Total upper-division general business hours required of the 120 semester or 180 quarter hours • 36 semester or 54 quarter hours to include three (3) semester or four (4) quarter hours of business law based on US Law
10	Georgia	Getting a CPA in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to be eligible to take the CPA Exam in Georgia, the state requires candidates to meet certain education requirements. Georgia CPA Exam education requirements Before taking the CPA Exam in Georgia, you must meet a set of education requirements. First, you need to have a bachelor’s degree or higher from a regionally accredited college or university with a concentration in accounting. You must also have 120 semester hours in accounting and business, including: • 30 semester hours (45 quarter hours) in upper-level accounting courses • 24 semester hours (35 quarter hours) in general business subjects After passing the CPA Exam, you must submit a New Individual License Application to the Board of Georgia through NASBA.
11	Hawaii	Getting a CPA in each state mandates different requirements for taking the CPA Exam. There is no residency requirement to take the CPA Exam in Hawaii. In order to be eligible for the CPA Exam, candidates must meet the following education requirements. Hawaii CPA Exam requirements As a first-time applicant, you must • Be at least 18 years of age, and • Meet the minimum education requirement at the time of application, or expect to meet it within 120 days following the first date you sit for the exam. Minimum education requirements • A baccalaureate degree in accounting conferred by a college or university acceptable to the Board; or • A baccalaureate degree with a major in a subject other than accounting plus 18 semester hours of upper division or graduate level accounting or auditing subjects, conferred by a college or university acceptable to the Board; or • A baccalaureate degree or its equivalent in accounting, conferred by a college or university outside of the U.S., which has been reported on an educational course-by-course equivalency report prepared by evaluator approved by the Board.
12	Idaho	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, Idaho mandates that candidates meet the following education requirements. Minimum education requirements in Idaho All CPA candidates in Idaho must have a bachelor's degree or higher from a regionally accredited college or university. Taking the CPA Exam in Idaho requires 120 semester hours in various course subjects including: • 30 semester (45 quarter) hours in business administration subjects • At least 20 semester (30 quarter) hours must be in accounting subjects
13	Illinois	Getting a CPA in each state mandates different requirements for taking the CPA Exam. There is no residency requirement to take the CPA Exam in Illinois. In order to be eligible for the CPA Exam, candidates must meet the following education requirements. CPA Illinois education requirement All CPA Exam candidates in Illinois must have a bachelor's degree or higher from an accredited college or university. With the upcoming CPA Evolution, some states are changing their requirements. Beginning January 1, 2023, candidates can be approved to sit for the CPA Exam after completing 120 semester credit hours including 24 hours in accounting with at least one course in Audit and one course in Tax. Candidates must also have a minimum of 12 hours of business courses and a baccalaureate degree. Provisional approval will be available for students completing these requirements in the final term in which they receive a degree.
14	Indiana	Getting a CPA in each state mandates different requirements for taking the CPA Exam. There is no residency requirement to take the CPA Exam in Indiana. In order to be eligible for the CPA Exam, candidates must meet the following education requirements. Minimum education requirements in Indiana All CPA Exam candidates in Indiana must have a bachelor’s degree or higher from an accredited college or university. In order to meet CPA Exam requirements in Indiana, candidates must meet ONE of the following educational requirements: 1. Earned 150 semester hours in general education, which must include a graduate degree from a college or university that is accredited by an accrediting organization recognized by the Board, and completed: • At least 24 semester hours in accounting at the undergraduate level, or 15 semester hours in accounting at the graduate level, or an equivalent combination thereof which must include courses covering the following subjects: • Financial accounting • Auditing • Taxation • Managerial accounting • At least 24 semester hours in business administration and economics courses, other than accounting courses, at the undergraduate or graduate level, which may include: • Up to six semester hours of business and tax law courses • Up to six semester hours of computer science courses 2. Earned 150 semester hours in general education which must include a baccalaureate degree from a college or university that is accredited by an accrediting organization recognized by the Board; and completed: • At least 24 semester hours in accounting at the undergraduate or graduate level which must include courses covering the following subjects: • Financial accounting • Auditing • Taxation • Managerial accounting • At least 24 semester hours in business administration and economics courses, other than accounting courses, which may include: • Up to six semester hours of business and tax law courses • Up to six semester hours of computer science courses
15	Iowa	Getting a CPA in each state mandates different requirements for taking the CPA Exam. There is no residency requirement to take the CPA Exam in Iowa. In order to be eligible for the CPA Exam, candidates must meet the following requirements. Minimum education requirements in Iowa All CPA Exam candidates in Iowa must have a bachelor’s degree or higher from a regionally accredited college or university. In order to meet CPA requirements to sit for the exam in Iowa, candidates must obtain 120 credit hours and must meet ONE of the following educational requirements: 1. Earn a graduate degree with a concentration in accounting from a program that is accredited by an accrediting agency recognized by the Board. 2. Earned a graduate degree in business from a program that is accredited by an accrediting agency recognized by the Board. • Completed at least 24 semester hours in accounting with at least one course in each of the following: • Financial accounting • Auditing • Taxation • Management accounting 3. Earned a bachelor's degree in business or accounting from a program that is accredited by an accrediting agency recognized by the Board. • Completed at least 24 semester hours in accounting with at least one course in each of the following: • Financial accounting • Auditing • Taxation • Management accounting • Completed at least 24 semester hours in business-related courses, such as: • Finance • Management • Marketing • Economics • Business Law If you are currently enrolled in college at the time of application, you must: • submit an official transcript from each school you attended. • submit to CPA Examination Services a completed Certificate of Enrollment form. This form is evidence that you are currently enrolled and that all courses and graduation requirements will be completed within 120 days immediately following the actual date in which you take your first test section. The form must be signed by an authorized official of the college and signed by you. • The official transcript(s) and Certificate of Enrollment Form must be submitted directly from your school.
16	Kansas	Getting a CPA in each state mandates different requirements for taking the CPA Exam. Before sitting for the Kansas CPA Exam, all candidates must be a resident or have a place of business as a public accountant, or be permanently employed by a public accounting firm in Kansas. In order to be eligible for the CPA Exam, candidates must also meet the following education requirements. Minimum education requirements in Kansas All CPA Exam candidates in Kansas must have a bachelor’s degree or higher from a regionally accredited college or university. Kansas candidates may sit for the exam 60 days prior to graduation. Taking the CPA Exam in Kansas requires 150 semester hours or 225 quarter hours in various course subject areas, including: • At least 42 semester hours in business and general education courses including: • Macroeconomics • Microeconomics • Upper-division economics • Two courses in legal aspects of business or business law • College algebra or higher-level math courses • Statistics and probability • Computer systems and application • Finance • Management and administration • Marketing • Production, operations research or applications of quantitative techniques to business programs • At least 11 semester hours in courses in written and oral communications • At least 30 semester hours in courses in accounting theory and practice, including: • Intermediate accounting • Advanced accounting • Accounting theory • Managerial accounting • Auditing • U.S. income taxes • Accounting systems Please also note the following related to the Kansas educational requirements: • A course may only satisfy one requirement. For example, BLAW 525 will satisfy either the business law or the communications requirement, but not both. • A maximum of six Advanced Placement (AP) hours may be counted towards the overall 150-hour educational requirement. • Any credits earned for an accounting internship may be counted towards the overall 150-hour educational requirement but may not count towards the required 30 hours of accounting. • To obtain a pre-evaluation of your college transcripts, you must submit the following to the KSBOA via mail at Kansas Board of Accountancy, Attention: Executive Director, 900 SW Jackson, • Suite 556, Topeka, KS 66612-1239. • 1. Photocopies of official college transcripts for all colleges attended; • 2. If you took AP classes in high school, a copy of your high school transcript; and • 3. Your email address, telephone number and mailing address.
17	Kentucky	Getting a CPA in each state mandates different requirements for taking the CPA Exam. There is no residency requirement included in the Kentucky CPA requirements. In order to be eligible for the CPA Exam, the state requires candidates to meet certain requirements: • Must be 18 years of age or older • Must present themselves of being of good moral character • Must have a social security number • Pay a nonrefundable fee of $30 to process the application Minimum education requirements All CPA candidates in Kentucky must have a bachelor's degree or higher from a regionally accredited college or university with a concentration in accounting. In order to meet the CPA Exam requirements in Kentucky, candidates are required to complete 150 semester hours or 225 quarter hours in various course subjects, including: • 39 semester hours of business-related courses, including: • Business • Finance • Marketing • Management • Economics • Computers • Statistics • 27 semester hours of accounting courses, including: • Financial accounting • Auditing • Taxation • Managerial accounting
18	Louisiana	Getting a CPA in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to meet Louisiana CPA Exam requirements, the state requires candidates to meet certain requirements including: • Must be 18 years of age or older • Pay a $100 nonrefundable fee Minimum education requirements in Louisiana All CPA Exam candidates in Louisiana must have a bachelor's degree or higher from a regionally accredited college or university. Taking the CPA Exam in Louisiana requires 150 semester hours or 225 quarter hours in various subject areas, including: • 24 semester (36 quarter) hours in business courses other than accounting • At least 3 semester (4 quarter) hours in commercial law as it affects accounting • 24 semester (36 quarter) hours in upper-level accounting-related courses including: • 6 semester (8 quarter) hours in intermediate accounting • 3 semester (4 quarter) hours in cost accounting • 3 semester (4 quarter) hours in income tax accounting • 3 semester (4 quarter) hours in auditing • 3 semester (4 quarter) hours in either advanced financial accounting, not-for-profit accounting or accounting theory • 6 semester (8 quarter) hours in additional accounting courses above the introductory level Accounting and business internships are not accepted toward the accounting or business requirements. Under the 150 hour requirement, no more than six semester hours of accounting and business internships are acceptable. Credit obtained from accredited junior, community or two-year colleges prior to, or concurrently with, the enrollment at a four-year institution, will be recognized to the extent it is recognized by the four-year institution and transferred to its official transcript as credit earned. Louisiana reference requirements As a first-time applicant, you must submit reference signatures from three individuals that can attest to your moral character. References should be from CPAs or substantial and representative business or professional individuals. They should NOT be submitted by the following individuals: • Current or former employer • More than one member of a household • Relative (by blood or marriage) • Roommate • Fellow student • University or college instructor (unless they have had significant contact with you outside the classroom) • Person with which you have a financial or business investment Louisiana residency requirements In order to be an eligible candidate for the CPA Exam in Louisiana, you must have maintained continuous residency in Louisiana for 120 days within one year preceding the application date to take the examination.
19	Maine	Getting a CPA in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to be eligible to take the CPA Exam in Maine, the state requires candidates to meet certain education requirements. Eligibility for Examination To qualify for the examination, you must: • Be of good character and reputation; and • Have earned at least a baccalaureate or higher degree conferred by a regionally accredited college or university acceptable to the Board and completed at least 120 semester hours of college level education; and • Have completed 15 semester hours in one or more of the topics listed below. At least 3 semester hours must be earned in auditing and attestation services. • financial accounting and reporting for business organizations • financial accounting and reporting for government and not-for-profit entities • auditing and attestation services • managerial or cost accounting • taxation • fraud examination • internal controls and risk assessment • financial statement analysis • accounting research and analysis • tax research and analysis • accounting information systems • ethics relevant to the practice of public accounting Note: You shall be required to meet the 150 semester hour educational requirement to obtain a CPA License in the State of Maine. The baccalaureate degree and 120 semester hours must be complete within 120 days following the actual date you took your first test section, or scores will not be released and credit for any completed part of the examination will not be given. The basic courses in accounting and auditing must be complete at the time of application. All educational transcripts, Certificate of Enrollments, and/or foreign evaluations are required to be submitted to CPA Examination Services. You may submit official school transcripts, Certificate of Enrollments and/or foreign evaluations separately or included with the first-time application.
20	Maryland	Getting a CPA in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to become a Maryland CPA, candidates must meet the following Maryland CPA requirements: Maryland CPA Exam education requirements Before taking the CPA Exam in Maryland, you must meet a set of Maryland CPA Exam education requirements. First, you need to have a bachelor’s degree or higher. You must also have completed 120 semester hours with a major in accounting which must include: • 30 semester (45 quarter) hours in accounting and ethics, including one 3 semester (4.5 quarter) hour course each in: • Auditing • Cost accounting • Managerial accounting • US federal income tax and ethics • A minimum of 9 semester (13.5 quarter) hours in financial accounting • A minimum of 9 semester (13.5 quarter) hours in elective accounting courses
21	Massachusetts	Getting a CPA in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to be eligible to become a Massachusetts CPA, candidates are required to meet certain Massachusetts CPA requirements. Massachusetts CPA Exam education requirements Before taking the CPA Exam in Massachusetts, you must meet a set of education requirements. First, you must have a bachelor’s degree or higher from a regionally accredited college or university. You must also have completed 150 semester (225 quarter) hours in various course subjects, including: • 30 semester (45 quarter) hours of accounting courses covering: • Financial auditing • Auditing, • Taxation • Management/cost accounting • 24 semester (36 quarter) hours of business courses covering: • Business law • Finance • Information systems • Online courses, AP and pass/fail grades are acceptable when you receive credit for the courses at a regionally accredited college or university; courses must appear on an official transcript. • CLEP credit will qualify toward the 150 semester hour rule when reflected on the transcript of a regionally accredited college or university. • Correspondence courses and/or commercial review courses are not acceptable. • CPA Review courses are acceptable if credits are awarded by a regionally accredited college or university. • Internships in accounting subjects are accepted to meet accounting course electives. They cannot be accepted toward specific subject requirements
22	Michigan	Getting a CPA license in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to be eligible to take the CPA Exam in Michigan, candidates must meet the Michigan CPA requirements. Michigan CPA Exam education requirements Before taking the CPA Exam in Michigan, you must meet a set of education requirements. First, you need to have a bachelor’s degree or higher from a regionally accredited college or university. You must also have completed 120 semester hours with a concentration in accounting. Minimum education requirements In order to be eligible for the Uniform CPA Examination in Michigan, you must meet one of the two following requirements: 1. Have completed a curriculum required for a baccalaureate degree consisting of not less than 120 semester hours with a concentration in accounting from a regionally accredited U.S. educational institution, including the completion of: 1. 3 semester hours (4.5 quarter) hours in auditing 2. 21 semester (31.5 quarter) hours in accounting, including study in each of the following: 1. Financial accounting and accounting theory 2. Managerial accounting, including cost accounting 3. Accounting systems and controls 4. U.S. federal taxation 5. Governmental/fund accounting 3. 24 semester (36 quarter) hours in general business subjects OR 2. Have completed a curriculum required for a baccalaureate degree from a regionally accredited institution (or equivalent educational institution) consisting of not less than 120 semester hours including the completion of: 1. 3 semester hours (4.5 quarter) hours in auditing 2. 21 semester (31.5 quarter) hours in accounting, including study in each of the following: 1. Financial accounting and accounting theory 2. Managerial accounting, including cost accounting 3. Accounting systems and controls 4. U.S. federal taxation 5. Governmental/fund accounting 3. 24 semester (36 quarter) hours in general business subjects
23	Minnesota	Getting a CPA in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to be eligible to take the CPA Exam in Minnesota, candidates must meet specific eligibility requirements. • Candidates are required to be a resident of Minnesota, attend school in Minnesota in which they are seeking education designed to qualify for the CPA Exam, or work in Minnesota for the purpose of obtaining qualifying experience. • In the case of a nonresident, the application must be supported by a statement that the candidate is currently, or will have been within 90 days preceding or following the date of the CPA Exam, a resident of Minnesota, attending a school in Minnesota, or working in Minnesota. Minnesota CPA Exam education requirements You may apply 180 days prior to receiving your bachelor's degree (120 hours/credits) from a regionally accredited college or university • At least 24 semester hours in accounting at the undergraduate level including coverage of, but not necessarily separate courses in: • Financial accounting • Auditing • Taxation • Management accounting • At least 24 semester hours of business-related courses or additional accounting courses at the undergraduate or graduate level. •  If you are within 180 days of your anticipated degree graduation date at the time of application, you must: ·   submit an official transcript from each school you attended. ·   submit to CPAES a completed Certificate of Enrollment (COE) form. This form is evidence that you are currently enrolled and that: you will not sit for all or part of the examination prior to 90 days of the anticipated degree graduation date; and all courses and graduation requirements will be completed no later than 120 days following the actual date you take the first section. The form must be signed by an authorized official of the college and signed by the you. ·   The official transcript(s) and COE form must be submitted directly from your school.
24	Mississippi	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to meet the CPA Exam requirements in Mississippi, the state requires candidates to meet certain prerequisites. • Must present themselves of being of good moral character • Must be a resident of the state of Mississippi or have an office for the regular transaction of business in this state. Residency determination may include: • Place of registration as a voter • Vehicle registration and tags • Filing of Mississippi state resident income tax returns • Qualifying for homestead exemption in Mississippi and payment of real estate taxes to this state • Graduation from a Mississippi university or college and successful completion of the CPA Examination in Mississippi Minimum education requirements All CPA candidates in Mississippi must have a bachelor's degree or higher from a regionally accredited college or university with a concentration in accounting. In order to meet the CPA Exam requirements in Mississippi, candidates are required to complete 120 hours in various course subjects, including: • 48 semester hours of upper-level accounting and business-related courses (accounting courses must be a minimum of 24 of the 48 hours and include at a minimum three semester hours in): • Financial accounting • Auditing • Taxation • Management/cost accounting • Government/not-for-profit accounting
25	Missouri	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain CPA Exam requirements in Missouri, including: • Must present themselves to be of good moral character. • Minimum education requirements, as detailed below. Minimum education requirements All CPA Exam candidates in Missouri must have a bachelor’s degree or higher from a regionally accredited college or university with a concentration or major in accounting. In order to sit for the CPA Exam in Missouri, candidates are required to complete 120 semester hours in various course subjects, including: • 48 semester hours of accounting and other related courses • 24 semester hours of accounting with at least one course in auditing • 24 semester hours must be upper-level accounting • The remaining 27 semester (40 quarter) hours must be in accounting or other areas of business administration including: • Business law • Statistics • Economics • Finance • Marketing • Management • Information technology • Business communications.
26	Montana	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain Montana CPA Exam requirements, including the following. Residency Requirement There is not a residency requirement for the state of Montana Minimum education requirement As a first-time applicant, you must have: • 24 semester (36 quarter) hours of accounting courses above the introductory level, to include one course in each of the following: • Financial accounting • Auditing • Taxation • Management accounting • 24 semester (36 quarter) hours in non-accounting, general business courses which may include: • Information systems • Business law • Finance • Economics • Marketing • Ethics • Organizational behavior • Quantitative applications in business • Communication skills
27	Nebraska	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain Nebraska CPA Exam requirements, including: • Must be a resident of Nebraska, regularly employed in Nebraska or have a place of business in Nebraska. • Minimum education requirements, as detailed below. Minimum education requirement All CPA Exam candidates in Nebraska must have a bachelor's degree or higher from a regionally accredited college or university. In order to meet the Nebraska CPA Exam requirements, candidates are required to complete 150 semester or 225 quarter hours in various course subjects, including: • 30 semester (45 quarter) hours in upper-level accounting covering: • Financial accounting theory • Cost/managerial accounting • Taxation • Auditing • Accounting information systems • Governmental/not-for-profit accounting • 30 semester (45 quarter) hours in general business subjects covering: • Macroeconomics • Microeconomics • Business law • Marketing • Management • Finance • Business ethics • Principles of accounting If you are currently enrolled in college at the time of application, you must: • submit an official transcript from each school you attended. • submit to CPAES a completed Certificate of Enrollment form. This form is evidence that you are currently enrolled and that all courses and graduation requirements will be completed no later than 120 days from the date of the examination. • The Certificate of Enrollment form may be submitted by you. • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted. After all educational requirements have been met, you must: • submit to CPAES a final official transcript to confirm degree conferral and satisfactory completion of courses after educational requirements have been met no later than 150 days from the date of the examination. • The final official transcript must display satisfactory completion of all courses and the degree graduation date. And you are advised: • Examination scores will not be released until CPAES receives the final official transcript. • Failure to successfully complete the courses and/or degree requirements as indicated on the Certificate of Enrollment will result in the examination score(s) being voided. • If the required final official transcript is not received, the application will be determined to be incomplete and you will not receive examination score(s), will not receive any credit for any Uniform CPA Examination section taken, and will not be permitted to take any future examinations and will be required to reapply as a First-time applicant.
28	Nevada	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain Nevada CPA Exam requirements, including: • All Nevada CPAs must submit moral character reference forms that are signed by individuals who will verify fiscal integrity. They should not be signed by a relative of the applicant. • Minimum education requirements, as detailed below. Minimum education requirements Before taking the CPA Exam in Nevada, you must meet a set of education requirements. First, you need a bachelor’s degree or higher from a regionally accredited college or university. You must also have 120 semester hours in certain courses. These credits hours must include: • 24 semester (36 quarter) hours in upper-level accounting courses covering: • 6 hours in financial accounting • 3 hours in cost accounting • 3 hours in auditing • 3 hours in federal income tax • 9 hours in accounting electives • 3 semester (4.5 quarter) hours in business law • 24 semester (36 quarter) hours in business courses covering: • Behavior of organizations • Business finance • Business law • Computers • Data processing • Economics • Ethics in business         • Management • Marketing • Oral communication • Quantitative applications in business • Statistics • Communication • Legal and social environment
29	New Hampshire	New Hampshire CPA Exam requirements Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain New Hampshire CPA Exam requirements, including: Eligibility for examination If you apply to take the CPA Exam, you must have each of the following: • A baccalaureate degree or higher which includes 120 semester hours of education from a recognized, accredited university or college. • A minimum of 30 semester hours in accounting subjects which must include coverage in financial accounting, management accounting, auditing and taxation. • A minimum of 24 semester hours in business subjects other than accounting. NOTE: All educational requirements must be met at the time of application. All educational transcript(s) and/or international evaluations are required to be submitted at the time of application. Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination. Licensing Eligibility Requirements For additional information regarding the licensing requirements in New Hampshire, please visit the New Hampshire licensing page. Transcripts If you have completed all educational requirements at the time of application: • You must submit an official transcript from each school you attended. Transfer credits are not acceptable; you must submit a transcript from each institution. • Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal. • The degree you have earned must be posted on your official transcript. • Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s). • Photocopies of transcripts are not official and cannot be accepted. • If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted. • Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply. • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted. If you have completed educational requirements at institutions outside the U.S., you must: • have your credentials evaluated by NASBA International Evaluation Services, • submit a translated copy of each international transcript used for the evaluation, • require the agency to evaluate as follows: • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold; • A credential analysis that specifies: • The name of the country; • The degree awarded; • The year the degree was awarded; and • The entity that awarded the degree; • A course-by-course listing; and • A course credit analysis that includes: • Total credits earned toward the degree as stated on transcripts submitted; • Total accounting credits earned; and • Total business credits earned. • Completed original evaluations must be received by CPAES directly from the evaluation service at the time of application. Photocopies are not acceptable. • If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted. • A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided. • Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application. • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted. • Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination. Course Requirements • Courses earned at a regionally accredited community college or two-year degree granting institution are acceptable. • Correspondence, online courses and CLEP credit are acceptable when you receive credit for the courses at a regionally accredited university. These courses must appear on an official transcript. • Credit earned for CPA Review Courses is not acceptable – even when taken at a regionally accredited institution. • The Board does not accept any credit earned toward a Chartered Accountant designation, nor does it accept credentials from the Institute of Chartered Accountants. Residency There is not a residency requirement for the state of New Hampshire.
30	New Jersey	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain New Jersey Board of Accountancy CPA requirements, including the following. Minimum education requirement All CPA Exam candidates in New Jersey must have a bachelor’s degree or higher from a regionally accredited college or university. In order to meet the New Jersey CPA Exam requirements, candidates are required to complete 120 semester hours in various course subjects including: 24 semester hours in accounting 24 semester hours in business courses other than accounting
31	New Mexico	CPA Exam requirements in New Mexico Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain CPA Exam requirements in New Mexico, including: • Must be 18 years of age or older. • Must present themselves to be of good moral character. • Minimum education requirements, as detailed below. Minimum education requirement All CPA Exam candidates in New Mexico must have a bachelor's degree or higher from an accredited college or university. In order to meet the CPA Exam requirements in New Mexico, candidates are required to complete 120 semester hours in various course subjects, including: • 30 hours in accounting and other related courses • Three of the 30 accounting hours may be in business law • The 30 hours may be included in the baccalaureate program or may be taken outside of the program.
32	New York	New York CPA Exam requirements Minimum education requirements If you did not apply for licensure prior to August 1, 2009, or if you completed your education after August 1, 2009 and want to sit before completing 150 semester hours, you must meet each of the following: • 120 semester hours of college level education, • Financial accounting, at the upper division and beyond introductory level, • Cost or management accounting, • Taxation, • Audit and attestation, at the upper division.
33	North Carolina	Getting a CPA in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to be eligible to take the CPA Exam, the following requirements must be met. All candidates must submit three references of good moral character. These references must sign the Uniform CPA Exam Certificate of Moral Character, which is provided by the board. North Carolina CPA requirements for education Before taking the CPA Exam in North Carolina, you must meet a set of education requirements. First, you need a bachelor’s degree or higher from a regionally accredited college or university. You must also have 120 semester hours, including a concentration in accounting. (a) A concentration in accounting includes: (1) at least 30 semester hours, or the equivalent in quarter hours, of undergraduate accountancy courses which shall include no more than six semester hours of accounting principles and no more than three semester hours of business law; or (2) at least 20 semester hours or the equivalent in quarter hours, of graduate accounting courses that are open exclusively to graduate students; or (3) a combination of undergraduate and graduate courses which would be equivalent to Subparagraph (1) or (2). (b) In recognition of differences in the level of graduate and undergraduate courses, one semester (or quarter) hour of graduate study in accounting is considered the equivalent of one and one-half semester (or quarter) hours of undergraduate study in accounting. (c) Up to four semester hours, or the equivalent in quarter hours, of graduate income tax courses completed in law schools may count toward the semester hour requirement of Paragraph (a) of this Rule. (d) Where, in the Board’s determination, an accounting course duplicates another course previously taken, only the semester (or quarter) hours of one of the courses shall be counted in determining if the applicant has a concentration in accounting. (e) Accounting courses include such courses as principles courses at the elementary, intermediate and advanced levels; managerial accounting; business law; cost accounting; fund accounting; auditing; and taxation The Board may approve an application to take the CPA Exam before the receipt of a bachelor’s degree if the concentration in accounting is already complete or is reasonably expected to be completed by the end of the school term within which the Examination falls, and an applicant reasonably expects to receive the bachelor’s degree within 120 days after the application is received by the Board. However, if the applicant fails to receive the degree within the specified time, the Examination grades will not be released.
34	North Dakota	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet specific eligibility requirements for examination, including: • Must present themselves to be of good moral character. • Minimum education requirements, as detailed below. Minimum education requirement The required education is "... at least 150 semester hours of college education including a baccalaureate or higher degree or its equivalent conferred by a college or university acceptable to the board, the total educational program to include an accounting concentration or equivalent as determined by board rule to be appropriate." An acceptable college is one that is accredited by one of the regional accrediting associations listed at https://www.chea.org/  . Unaccredited college credits are acceptable if accepted for transfer credit by an accredited school. "Accounting concentrations means: 24 semester credits or equivalent of accounting courses, plus 24 credits of other business courses. Principles of accounting or equivalent courses do not count toward the required accounting or business courses. Up to 3 credits of economics credits may be included in the other business courses." The accounting portion may include classes with an accounting, audit, or tax rubric. The other-business portion may include classes with a rubric of business, management, finance or marketing. Additional accounting classes also qualify, and up to 3 Economics credits.
35	Ohio	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain CPA Exam requirements in Ohio, including: • Must be 18 years of age or older. • Must present themselves to be of good moral character. • Minimum education requirements, as detailed below. Minimum education requirement In order to meet the CPA Exam requirements in Ohio candidates must complete 120 semester hours in various course subjects, including: • 24 semester hours in business subjects • Acceptable business courses include finance, management, economics, and marketing, as well as other business-focused courses designated as such by a college or university (business law, business communications, business statistics, etc.). • 24 semester hour in accounting including at least one course in each: • Financial accounting • Cost/managerial accounting • Auditing • Taxation 18 semester hours of graduate accounting credit will substitute for 24 semester hours of undergraduate accounting credit. However, credits earned in graduate business courses are equivalent to undergraduate business courses in meeting the 24-hour business course requirement. Graduate accounting courses do not reduce the overall credit requirement below 120 to sit for the CPA Exam or 150 semester credits needed to be certified. OR Ohio CPA Exam candidates can also earn a minimum score of 670 on the Graduate Management Admission Test (GMAT), complete 24 semester hours in business subjects and 24 semester hours in accounting at the undergraduate level. 18 semester hours of graduate credit in accounting will qualify as meeting the requirement. The accounting hours must include at least one course in each of the following: • Financial accounting • Management accounting • Auditing with coverage of GAAS (Internal auditing may not be used for auditing, but may be used as an elective) • Taxation Note: Four (4) years of accounting experience will be required for CPA licensure if you were approved under the GMAT. Please consult the GMAT Information link for further information.
36	Oklahoma	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain CPA Exam requirements in Oklahoma. Minimum education requirement All CPA Exam candidates in Oklahoma must have a bachelor's degree or higher from a regionally accredited college or university. In order to meet the CPA Exam requirements in Oklahoma, candidates are required to complete 150 semester hours or 225 quarter hours in various course subjects, including: • 150 semester hours including: • Minimum of 76 hours of upper-level division course credit • Minimum of 30 hours of upper-level accounting courses including at least one course in auditing or assurance • Auditing or assurance course must have a concentration on external auditing standards including but not limited to statements on auditing standards (SAS) (internal auditing does not meet this requirement) • Minimum of 9 semester hours of upper-level division related course credit in any or all of the subjects of: • Economics • Statistics • Finance • Business management • Marketing • Business law • Business communication • Risk management • Insurance • Financial information systems • Computer science
37	Oregon	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain Oregon CPA education requirements, including the following. Minimum education requirement All CPA Exam candidates in Oregon must have a bachelor's degree or higher from a regionally accredited college or university. In order to meet the Oregon CPA education requirements, candidates are required to complete 150 semester hours or 225 quarter hours in various course subjects including: • 24 semester (36 quarter) hours in upper-level accounting specific courses • 24 semester (36 quarter) hours in accounting or related (business, economics, finance and written/oral communications) • Internship courses are limited to a maximum of four semester hours or six quarter hours.
38	Pennsylvania	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, Pennsylvania requires candidates to meet certain requirements, including: • Must be 18 years of age or older. • Must present themselves to be of good moral character. • An initial candidate for the CPA Exam must have three individuals, including one certified public accountant, sign the exam application as character references. The individuals selected as character references must be residents of this Commonwealth who have known the candidate for at least three years and who are not related to the candidate. • Minimum education requirements, as detailed below. Minimum education requirements All CPA Exam candidates in Pennsylvania must have a bachelor's degree or higher from an accredited college or university. In order to meet the Pennsylvania CPA Exam requirements, candidates are required to complete 120 semester hours in various course subjects, including: • 24 semester hours, which credits shall be in accounting and auditing, business law, finance, microeconomics, macroeconomics or tax subjects of a content satisfactory to the board, not necessarily as a part of your undergraduate work
39	Rhode Island	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain Rhode Island CPA requirements, including: • Candidates must be a resident of Rhode Island, be regularly employed in Rhode Island, or have a place of business in Rhode Island. • Minimum education requirements, as detailed below. Minimum education requirement All CPA Exam candidates in Rhode Island must have a bachelor's degree or higher from a regionally accredited college or university. In order to meet the Rhode Island CPA requirements for the exam, candidates are required to complete 150 semester hours or 225 quarter hours in various course subjects, including: • 24 semester hours in accounting • 6 semester hours in both fundamental accounting and intermediate financial accounting and reporting • 3 semester hours in each of the following: • Advanced financial accounting and reporting • Tax accounting • Auditing • 24 semester hours in business courses (other than accounting courses) • Must include 3 semester hours in both business law and economics
40	South Carolina	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain CPA Exam requirements in South Carolina, including: • Must have a social security number or Lawful Permanent Resident Number. • Minimum education requirements, as detailed below. Minimum education requirement All CPA Exam candidates in South Carolina must have a bachelor's degree or higher from a regionally accredited college or university with a concentration or major in accounting. In order to meet the CPA Exam requirements in South Carolina, candidates are required to complete 120 semester hours, which must include: • 24 semester hours in upper level accounting courses which must include, each of which must be taken at 300+ level: • Financial accounting • Managerial accounting • US taxation • Auditing • 24 semester hours of business courses which may include: • Economics • Finance • Business law • Management • Computer science • Marketing • Accounting courses not listed above
41	South Dakota	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain South Dakota CPA Exam requirements, including: • Must present themselves to be of good moral character. • Minimum education requirements, as detailed below. Minimum education requirement All CPA Exam candidates in South Dakota must have a bachelor's degree or higher from a regionally accredited college or university with a concentration or major in accounting. In order to meet the South Dakota CPA Exam requirements, candidates are required to complete 150 semester hours of 225 quarter hours in various course subjects, including: • 24 semester hours in accounting including elementary principles of accounting • At least one course in each of the following: • Intermediate or advanced accounting • Auditing • Taxation • Cost accounting • 24 semester hours in business courses other than accounting
42	Tennessee	In order to be eligible for the CPA Exam, the state requires candidates to meet certain CPA Exam requirements in Tennessee, including the following. Minimum education requirement All CPA Exam candidates in Tennessee must have a bachelor's degree or higher from a regionally accredited college or university. In order to sit for the CPA Exam in Tennessee, candidates are required to complete 120 semester hours in various course subjects, including: • 30 semester (45 quarter) hours of accounting including the elementary level • No more than 6 semester or 8 quarter hours may be internship programs. • 24 semester (36 quarter) hours of accounting courses at the upper division level • 24 semester (36 quarter) hours in general business education in one or more of the following: • Algebra, calculus, statistics, probability • Business communication • Business law • Economics • Ethics • Finance • Management • Technology/information systems • Marketing
43	Texas
44	Utah	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain CPA Exam requirements in Utah, including: • Must present themselves to be of good moral character. • Minimum education requirements, as detailed below. Minimum Utah CPA education requirements All CPA Exam candidates in Utah must have a bachelor's degree or higher from a regionally accredited college or university. In order to meet the CPA Exam requirements in Utah, candidates are required to complete 120 semester hours in various course subjects, including: • 24 semester (36 quarter) hours in non-accounting business or related courses including each of the following subjects: • Business law • Computers • Economics • Business ethics • Finance • Business statistics and quantitative methods • Written and oral business communications • Business administration such as marketing, production, management, policy or organizational behavior • 24 semester (36 quarter) hours in upper division accounting courses with a minimum of two semester (three quarter) hours in each of the following subjects: • Auditing • Financial accounting • Managerial or cost accounting • Systems • Taxes • 30 additional semester (45 quarter) hours in graduate or upper division accounting and business courses.
45	Vermont	Getting a CPA in each state mandates different requirements for the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain Vermont CPA Exam requirements. Minimum education requirement As a first-time or re-examination applicant, you must: • Be of good moral character; and • Have earned a minimum of 120 semester hours of general college level education with 30 semester hours in accounting and business including: • 6 semester (9 quarter) hours of financial and/or managerial accounting (excluding Introductory Accounting) • 3 semester (4.5 quarter) hours of auditing, • 3 semester (4.5 quarter) hours of U.S. taxation, • 3 semester (4.5 quarter) hours of U.S. business law • Three semester hours in Ethics: business ethics, philosophical ethics or accounting ethics • Commercial CPA review courses will not count towards your application. • Courses of any sort and from any institution may count, provided that they transferred to a regionally accredited institution. When you are within 60 days of completing a 120 semester hour baccalaureate degree, you may apply to sit for the CPA exam. Keep in mind that you will still need 30 hours to satisfy the education requirement, but Vermont allows you to begin taking portions of the exam prior to completion of your education. All educational transcripts, Certificate of Enrollments, and/or foreign evaluations are required to be submitted to CPA Examination Services. You may submit official school transcripts, Certificate of Enrollments and/or foreign evaluations separately or included with first-time application.
46	Virginia	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain CPA Exam requirements in Virginia. Minimum Virginia CPA education requirements All CPA Exam candidates in Virginia must have a bachelor's degree or higher from a regionally accredited college or university with a concentration or major in accounting. In order to meet the CPA Exam requirements in Virginia, candidates must complete 120 semester hours in course subjects, including: • 24 semester hours of accounting courses including auditing, financial accounting, management accounting and taxation • 24 semester hours of business courses, no more than 6 semester hours of which could be considered accounting courses • Principles or introductory accounting courses cannot be considered in determining whether a person has obtained the 48 minimum number of semester hours required for an accounting concentration or equivalent. • The board recommends applicants to incorporate at least some graduate-level study of accounting into the 120 semester hour requirement.
47	Washington	Getting a CPA in each state mandates different requirements for taking the CPA Exam. CPA Exam requirements in Washington are detailed below. Minimum education requirement All CPA Exam candidates must have a bachelor's degree or higher from a regionally accredited college or university with a concentration or major in accounting. In order to meet CPA Exam requirements in Washington, candidates must complete 150 semester hours with a concentration in accounting which must include: • 24 semester (36 quarter) hours in accounting subjects, of which at least 15 semester (22.5 quarter) hours are at the upper level or graduate level. The following are examples of acceptable accounting courses: • Introductory/elementary accounting • Intermediate accounting • Advanced accounting • Cost/managerial accounting • Audit • Tax courses • Accounting information systems • The following are examples of acceptable upper level accounting courses: • Intermediate accounting • Advanced accounting • Managerial accounting • Cost accounting • Governmental accounting • Auditing • Tax courses • Accounting information systems • Not-for-profit accounting • Accountant theory • Forensic accounting • Financial statement analysis • Any accounting courses taken as part of a master’s program • 24 semester hours (36 quarter) in business subjects at the undergraduate or graduate level in business and general education courses, that can include: • Macro- and micro-economics • Budgeting • Investments • Business law • Statistics • Money and banking • Finance courses • Management and administration • Washington state does not accept credits earned from a volunteer membership, unless either a US college or university or an equivalent foreign college or university accepts those credits.
48	West Virginia	Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam in West Virginia, candidates must meet the following requirements: • Must pass a background check. • Minimum education requirements, as detailed below. Minimum education requirement All West Virginia CPA Exam candidates must have a bachelor's degree or higher from a regionally accredited college or university. Candidates are required to complete: • 30 hours in accounting courses • 6 hours of financial or intermediate accounting            • 6 hours of auditing (minimum of three hours) and/or accounting information systems • 6 hours of taxation • 3 hours of cost, managerial, governmental or nonprofit        • 9 hours of accounting electives (including ethics if not used in business-related electives) • Three hours in business law • Three hours in ethics • 27 hours in business courses other than accounting • 3 hours of economics • 3 hours of finance • 3 hours of marketing • 3 hours of statistics • 3 hours of management • 12 hours of business-related electives (may include a business ethics course if it was not included in accounting electives) Masters or Doctorates degrees in accounting will automatically qualify to sit for the Examination. 150 Credits is still needed for licensure.
49	Wisconsin	Getting a CPA in each state mandates different requirements for taking the CPA Exam. The CPA Exam requirements in Wisconsin are detailed below. Minimum Wisconsin CPA education requirements All CPA Exam candidates in Wisconsin must have a bachelor's degree or higher from a regionally accredited college or university. CPA Exam requirements in Wisconsin also mandate candidates to complete 150 semester hours in specific course subjects, including: • 24 hours in accounting beyond the introductory level covering: • Financial accounting • Cost or managerial accounting • Taxation • Auditing • Accounting information system • 24 hours in business and economics courses other than accounting
50	Wyoming	Getting a CPA in each state mandates different requirements for taking the CPA Exam. Wyoming CPA Exam requirements include the following: • Must be a resident of the state of Wyoming. • Minimum education requirements, as detailed below. Minimum education requirements All CPA Exam candidates in Wyoming must have a bachelor's degree or higher from a regionally accredited college or university with a concentration or major in accounting. Candidates are also required to complete 150 semester hours with a concentration in accounting subjects. Including a minimum of twenty-four (24) semester credit hours covering various accounting subjects and a minimum of twenty-four semester credits of business courses (other than accounting) a list of which is found in Chapter 2, Section 3 of the Board’s rules.
51	Guam	NASBA참조
52	Northern Mariana Islands	NASBA참조
53	Virgin Islands	NASBA참조
54	Puerto Rico	NASBA참조
55	Palau	https://www.palauopa.org/boa.html

 

 

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