State별 USCPA License(미국회계사 자격증)취득 요건 정리

State별 CPA License 요건을 정리하면 대략 아래와 같습니다.

1. 교육이수 시간을 150학점 이상이 필요합니다.

2. 현업 경력 시간을 1년 또는 2,000시간 필요합니다.

3. Ethic exam 성적이 필요합니다.

 

일반적인 경우 1번, 2번 요건을 요구하는 경우가 대다수입니다. 특별히 2번은 모든 State뿐만 아니라 미국령인 괌, 사이판, 버진아일랜드 등에서 요구합니다. 하지만, 3번이 필요한 State가 있기도하고 그렇지 않기도 합니다.

 

	State	License
1	Alabama	Once you’ve passed the CPA Exam, Alabama has a set of requirements for earning CPA licensure. These include passing an ethics course and specific work experience. At a glance, Alabama CPA licensure requires: • 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 • Completion of undergraduate degree from a regionally accredited college or university • 150 semester hours • 33 semester hours of Accounting - upper division (300 level or higher) undergraduate and/or graduate level • 27 semester hours of Business-related courses • Pass all four sections of the Uniform CPA Examination (passing grade is 75) Ethics requirement Candidates who have successfully passed the CPA examination will be required to complete the American Institute of Certified Public Accountant’s continuing professional education course, “Professional Ethics: The AICPA’s Comprehensive Course.”
2	Alaska	In order to earn a certified public accountant license in Alaska, applicants must meet the following requirements: • You must be of good moral character • You must pass the CPA Exam • You must meet educational and experience requirements, as detailed below Educational and experience requirement for licensure The education and experience requirements for an Alaska CPA license applicant are a baccalaureate degree or its equivalent conferred by a college or university acceptable to the Alaska Board of Accountancy. Additional semester hours or post-baccalaureate study is required so that the total educational program includes at least 150 hours, with an accounting concentration or equivalent as determined by the board to be appropriate. For experience, all applicants must have two years of accounting experience satisfactory to the board. Ethics exam requirement All licensed CPAs in Alaska are required to pass Professional Ethics: The AICPA’s Comprehensive Course For Licensure.
3	Arizona	Once you’ve passed the CPA Exam, Arizona has a set of requirements for earning CPA licensure. Arizona CPA requirements include: • Applicant must be 18 years old • Must present satisfactory evidence that you’ve successfully obtained a baccalaureate degree or higher from an accredited institution or comparable • Must complete at least 150 semester hours of education that includes: • At least 36 semester hours of non-duplicative accounting courses of which at least 30 semester hours are upper-level courses • At least 30 semester hours are business related courses Experience requirement In order to be eligible to earn CPA licensure in Arizona, you must have had at least 2,000 hours of paid or unpaid experience, either before or after passing all sections of the CPA Exam. This experience should have exposed you to the practice of accounting. Experience can be any combination of full-time, part-time, volunteer or internship as long as it meets the aforementioned requisite experience. Arizona CPA ethics exam requirement In order to earn CPA licensure in Arizona, you must provide proof of a passing score (90% or better) on an examination in professional ethics within two years immediately preceding submission of the application for certification. The AICPA offers the ethics exam.
4	Arkansas	In order to apply for CPA licensure in the state of Arkansas, you must meet the following requirements: • You must authorize the Board of Accountancy to obtain state and national criminal background checks, to be conducted by the Identification Bureau of the Division of Arkansas State Police and Federal Bureau of Investigation. • You must pay examination fees, as detailed below. • All applicants must have at least one year of work experience, including providing any type of service or advice involving the use of accounting, attestation, management advisory, financial advisory, tax, or consulting skills. This experience will be acceptable if it was gained through employment in government, industry, academia or public practice. Ethics exam requirement In addition to the requirements above, all licensees are required to take one hour of Arkansas Board Ethics covering the Accountancy Law and Board Rules. This requirement will replace one of the four hours of ethics from previous Board Rule requirements (now requiring one hour of ASBPA Ethics and three additional hours of ethics over every three-year period).
5	California	In order to earn a certified public accountant license in California, applicants must meet the following requirements: • Applicants are required to furnish their fingerprints for the  purpose of conducting a criminal history record check with the California Department of Justice and the Federal Bureau of Investigations. • All applicants must complete a minimum of 12 months of general accounting experience. This includes providing any type of service or advice involving the use of accounting, attestation, compilation, management advisory or tax/consulting skills. • All applicants are required to complete and pass a CBA-accepted ethics examination within two years of submitting a CPA license application.
6	Colorado	In order to earn a certified public accountant license in Colorado, you must meet the following requirements. General education requirement • Bachelor's degree from a regionally accredited baccalaureate granting college. • 150 semester hours of non-duplicative coursework at the undergraduate or graduate level. Specific accounting course requirement • 33 semester hours of non-duplicative coursework at the undergraduate or graduate level as follows: • All courses must be designated by an accounting program code or the applicant must otherwise demonstrate that the course work was in accounting; • The 33 semester hours must include 27 semester hours of accounting courses, excluding introductory accounting courses, covering the subject areas below: • 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 • Other areas as approved by the board • Of the 27 semester hours required above, a total of 6 semester hours must be in auditing, which must include a 3 semester hour, or more course concentrating on U.S GAAS. "Concentrating on U.S GAAS. means that any course content referencing non-U.S standards is incidental to the course. The remaining semester hours may be in advanced auditing or a subset of basic auditing such as fraud or information technology auditing Colorado CPA work experience requirements Colorado requires all applicants to complete 12 months of general accounting experience providing any type of service or advice involving the use of accounting, attestation, compilation, management advisory, financial advisory, tax or consulting skills. In addition to the Colorado CPA requirements for work experience, Colorado also requires: • You need a Social Security number. If you are not a United States citizen, you'll need a Social Security Number Affidavit that affirms that you are applying for an accountancy license in Colorado. • You must complete and pass the AICPA ethics exam.
7	Connecticut	CPA license requirements in Connecticut In order to earn a certified public accountant license in Connecticut, applicants must meet the following requirements: • Pass all four parts of the Uniform CPA Examination • Work a minimum of 2 years (104 weeks) if applicant took the CPA Exam after January 1, 2000 • Work a minimum of 3 years (156 weeks) if applicant took the CPA Exam prior to January 1, 2000 • Successfully complete the AICPA Professional Ethics for CPAs self study Comprehensive Course for Certification with a score of 90 or higher In addition to the above requirements, all CPA license applicants must have completed 150 semester hours of postsecondary education at an accredited college or university. These 150 semester hours must include: • 36 semester hours in accounting • 30 semester hours in economics or business courses other than accounting • 60 semester hours in general education
8	Delaware	In order to earn a certified public accountant license in Delaware, applicants must meet the following requirements: • Complete 150 semester hours of related coursework • Applicants must be a state resident to receive their CPA license, but don't necessarily have to be a citizen of the United States. • Have one year of qualifying experience, consisting of full or part-time employment. This should extend over a period of no less than a year and no more than three years, and should include at least 2,000 hours of performance of services described in subsection 6.2.5.1 of the Delaware Board of Accountancy rules. • Must complete the American Institute of Certified Public Accountants (AICPA) self-study ethics course and pass the exam with a score of no less than 90%.
9	Florida	Applicants must apply for licensure and complete the application process within three years of receiving notification from NASBA of passing the last part of the CPA Exam. If an applicant fails to complete the licensure application process within this three-year period, their CPA examination grades will expire and the applicant may reapply for licensure for endorsement, pursuant to Section 473.308(7)(a), F.S Licensure requirements are as follows: • Pass all four parts of CPA Exam within a rolling 18-month period • Total required education hours: 150 semester or 225 quarter hours • Total upper-division accounting hours: 30 semester or 45 quarter hours to include in coverage in auditing, and cost accounting, and three (3) semester or four (4) quarter hours of financial accounting and three (3) semester or four (4) quarter hours of taxation, all of which must be based on US accounting standards • Total general business hours: 36 semester or 54 quarter hours to include three (3) or four (4) quarter hours of business law based on US Law Work Experience One (1) year of work experience must be verified by a licensed CPA and must commence after completion of 120 or 180 quarter hours from an accredited college or university with a concentration in accounting and business courses. Work experiences must include the following: • Any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills • Experience must be gained through employment in government, industry, academic or public practice and be constituted as a substantial part of the applicant's duties The experience must be either average at least twenty (20) hours a week over no more than one-hundred and four (104) weeks or average no more than forty (40) hours a week over no more than fifty-two (52) weeks.
10	Georgia	The Georgia Board of Accountancy requires Georgia CPAs to meet the following requirements: • 150 credit hours in accounting and business • Pass all four sections of the CPA Exam • Georgia requires all CPA candidates to complete a designated amount of work experience in the public accounting sector. This work experience must include: • One year and 2,000 hours in public accounting OR • One year and 2,000 hours in business, industry, government or college teaching OR • A combination of work experience in public accounting, business, industry, government or college teaching • All work experience must have been supervised by a person who holds a live permit as a certified public accountant, with the exception of government or college teaching. In these two areas, you must be supervised; however, the supervisor is not required to hold a CPA license. • The experience must have been earned no earlier than one year prior to application. • The experience may have breaks in service of no longer than one year in duration.
11	Hawaii	In order to earn a CPA license in Hawaii, applicants must meet the following requirements: • A baccalaureate or higher degree and 150 semester hours (or 225 quarter hours) of college education, which must include 24 semester hours in upper division or graduate level accounting or auditing courses and 24 semester hours in upper division or graduate level accounting or business-related courses • Pass all four parts of the CPA Examination • Complete 1,500 chargeable hours in the performance of audits involving US generally accepted accounting principles and auditing standards earned while in public accounting practice. • Candidates can also choose an alternative option and complete 2 years of professional experience in public accounting practice, private, industry, government or education. • Experience must be earned while employed on a full-time basis (35 or more hours per week), and must be supervised by a licensed CPA. • There is no Hawaii CPA ethics requirements
12	Idaho	• Candidates must be 18 years of age or older. • Each candidate must sign the Idaho Department of Law Enforcement Criminal History Records Check form to prove good moral character. • All applicants must currently be a resident, have been a resident, or intend to immediately become a resident of the state of Idaho with the intentions of remaining. • Applicants must complete a course in professional ethics that is acceptable to the Idaho Board of Accountancy, at any time before a license will be issued. In addition to the ethics requirement, Idaho requires a set amount of work experience to earn licensure. The experience must include the following: • An applicant must provide evidence of one year of experience to receive a license. • Experience must be verified by a certified public accountant or licensed public accountant holding an active license during the relevant time period. • Experience must consist of providing any type of services or advice using accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills. Acceptable experience includes employment in industry, government, academia, or public practice. The board looks at such factors as the nature, complexity, and diversity of the work completed. • One year of experience consists of full or part time employment that extends over a period of no less than 12 months and no more than 36 months and includes no fewer than 2,000 hours of performance of services.
13	Illinois	In order to earn a certified public accountant license in Illinois, applicants must meet the following requirements: • Applicants may only receive experience after completing 120 hours of undergraduate education and having obtained a baccalaureate degree with an accounting concentration or equivalent. • Pass all four sections of the CPA Examination • Complete at least one year of full-time experience, or its equivalent, providing any type of service or advice involving the use of accounting, attestation, management advisory, financial advisory, tax or consulting skills that may be gained through employment in government, industry, academia or public practice. • 12 months with an average of at least 20 workdays per month during which the applicant was engaged in full-time employment equal to 1,500 hours or more annually. • If an individual works part-time for more than one year, but less than four years, and gains 2,000 hours of experience, the individual has met the equivalent of one year of full-time experience. • Complete an AICPA Ethics Exam self-study course titled Professional Ethics, with a score of 90% or higher.    • After January 1, 2023, CPA license candidates will still need a total of 150 semester hours of earned credit, a total of 30 hours of accounting including courses in tax, audit, managerial and financial accounting. Candidates will also need a total of 24 hours of business including three hours of business ethics and two hours of business communication.
14	Indiana	In order to earn a certified public accountant license in Indiana, applicants must meet the following requirements: • Pass all four sections of the CPA Examination • Indiana CPA experience requirements include the completion of 2 years of experience in government, academia, or public practice verified by an active CPA
15	Iowa	In order to earn a certified public accountant license in Iowa, applicants must meet the following requirements: • Pass all four sections of the CPA Examination. • Successfully complete at least 150 semester hours (225 quarter hours) of credit. • Meet the Iowa CPA ethics requirements, which mandates that applicants complete the AICPA ethics exam and pass with a 90% or higher. • Complete a minimum of 12 months of work experience (does not have to be consecutive), either part-time or full-time. • Complete a minimum of 2,000 hours of practical accounting experience in any type of service concerning the use of accounting, attestation, management, advisory, financial, tax or consulting skills. Must be verified by a licensed CPA.  • If your experience is in academia, you must teach a minimum of 24 semester hours of accounting courses in higher education. If you wish to perform attestation, you will need two years of qualifying experience (one year of attestation and one year of general accounting experience).
16	Kansas	In order to earn a certified public accountant license, applicants must meet the following Kansas CPA requirements: • Pass all four parts of the CPA Exam. • Pass the AICPA's Professional Ethics course. • Complete one year of accounting experience. • This experience must include providing any type of service or advice involving the use of attestation or non-attestation skills, all of which was verified by a certified public accountant holding an active license to practice. • This experience is acceptable if it was gained through employment in government, industry, academia or public practice.
17	Kentucky	In order to earn a certified public accountant license in Kentucky, applicants must meet the following experience requirements: • Kentucky requires all candidates to complete 2,000 hours of accounting or attestation experience while employed in an accounting or auditing position in public practice, industry or government that should be verified by a certified public accountant. • The one year of experience required under this subsection should be obtained after the completion of the education requirements.
18	Louisiana	In order to earn a certified public accountant license, applicants must meet the following Louisiana CPA requirements: • Complete all four sections of the CPA Examination. • Execute an oath prescribed by the Louisiana Board of Accountancy. • Complete a course in professional ethics as required by the board, the contents of which must have been pre-approved by the board. • One year of full time - or 2,000 hours of part time - qualifying work experience, obtained within the last four years, is the minimum requirement. • The nature of the applicant’s job duties, and the complexity and diversity, are considered and must be confirmed by the employer(s). Part-time hours must be fully documented by time sheets and/or payroll records. • Licensed CPA(s) must provide letter(s) to the applicant (addressed to the State Board) explaining and verifying accounting-related work experience with the application.
19	Maine	In order to be eligible to apply for CPA licensure in Maine, applicants must meet the following requirements: Licensure - You must have completed at least 150 semester hours of education, including a minimum 4-year baccalaureate or higher degree conferred by a college or university acceptable to the board. You must have completed at least two years of experience under the direction of a CPA licensed by any state or territory of the U.S. or equivalent direction, or by a licensed professional CPA in another country. Work experience must be earned in the employment of a licensed public accounting firm. Your work experience must include the use of accounting or auditing skills, including the issuance of reports on financial statements, and at least one of the following: the provision of management advisory, financial advisory or consulting services, the preparation of tax returns, the furnishing of advice on tax matters or equivalent activities defined by the Board. Successful completion of the CPA exam. • Pass all four sections of the CPA Exam • Complete two years of experience under the direction of a certified public accountant, which must include the use of accounting or auditing skills, including the issuance of reports, and at least one of the following: • The provision of management advisory services • Financial advisory or consulting services • The preparation of tax returns • The furnishing of advice on tax matters • Equivalent activities defined by the board
20	Maryland	In order to be eligible to apply for CPA licensure in the state of Maryland, you must complete 150 semester hours and meet the following requirements: • Pass all four sections of the CPA Examination • Must be 18 years of age or older • Be of good moral character • Complete the self-study course titled, "Professional Ethics: The AICPA's Comprehensive Course" and send a copy of the course completion certificate to the board. • Maryland requires all CPA candidates to complete a designated amount of work experience in the public accounting sector. This work experience must include: • No more than three years and no less than one year of experience. • Any type of service or advice involving the use of accounting, attestation, management advisory, financial advisory, tax or consulting skills • Experience must be performed under the direction of a licensed certified public accountant or an appropriately qualified professional as determined by the board • Experience obtained through employment in government, industry, academia or public practice must amount to 2,000 hours. • 21 semester (31.5 quarter) hours in at least five of these nine subject areas: • Statistics • Economics • Corporation or business finance • Management • Marketing • US business law • Business communication • Quantitative methods • Computer science/information systems
21	Massachusetts	In order to be eligible to apply for CPA licensure in the state of Massachusetts, applicants must meet the following requirements: • Pass all four sections of the CPA Examination • Three character reference letters addressed to the Massachusetts Board of Accountancy • Full- or part-time experience in public accounting that extends over a period of no less than a year and no more than three years, and includes no fewer than 2,000 hours of service • Full- or part-time experience in non-public accounting that extends over a period of no less than three years and no more than nine years and includes no fewer than 2,000 hours of experience.
22	Michigan	In order to become a licensed CPA in the state of Michigan, you must meet the following requirements: • Pass all four sections of the CPA Examination • Submit application along with the $300 nonrefundable fee to the Michigan Board of Accountancy • Be of good moral character • One year (2,000 hours) of qualifying experience verified by a Certified Public Accountant of this state, another state, or any jurisdiction of the United States. • Qualifying experience is experience gained through employment in government, industry, academia, or public practice in one or more of the following areas: • Audits of financial statements in accordance with the applicable standards at the time of engagement • Reviews of financial statements in accordance with the applicable standards at the time of engagement • Compilations of financial statements with complete disclosure in accordance with the applicable standards at the time of engagement • Attestation engagements in accordance with the applicable standards at the time of engagement • Other auditing in accordance with applicable standards at the time of engagement that leads to an expression of a written opinion including any of the following: • Reviews regarding internal control • Operational audits • Compliance audits • Expressions of an opinion on financial forecasts and projections • Performance of an independent internal audit function • Compliance audits of government contracts performed on behalf of a government agency that result in the issuance of an opinion or report • Audits performed on behalf of a government audit agency that result in the issuance of an opinion or report • Preparation of income and nonprofit tax returns for any taxing jurisdiction • Properly documented tax research • Representation of a client before a government agency on a tax matter • Financial forecasts, analyses, and projections • Management advisory services including, but not limited to, business valuation, forensic accounting, and fraud examination services that meet applicable standards • Management and supervision of accounting functions and preparing financial statements for profit or nonprofit entities • Professional accounting-related work in a public accounting firm • Other work generally associated with the profession of public accounting
23	Minnesota	In order to be eligible for CPA licensure in Minnesota, applicants must meet the following requirements: • Pass all four sections of the CPA Examination • All candidates must also take and pass an ethics exam within two years preceding initial application for the certificate. • A total of 150 semester hours from an accredited institution that includes a total of 48 hours in business-related subjects and intermediate or higher accounting coursework (counting the 24 accounting credits originally earned to sit for the exam). • All candidates for a Minnesota license must have one full year of work experience. Minnesota CPA experience requirements Experience consists of providing any type of services or advice using accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills.   One year of experience that consists of full or part-time employment that extends over a period of no less than one year and no more than three years, and includes no fewer than 2,000 hours of performance of services as described above. • Acceptable experience includes employment in industry, government, academia or public practice. • Your experience must be verified by an Active status CPA with a valid certificate (as defined by MN Rules 1105.6550 Part A) or an unexpired Inactive CPA
24	Mississippi	In order to earn a certified public accountant license in Mississippi, applicants must meet the following requirements: Minimum experience requirements • Qualifying experience requirements must be completed during the three years immediately preceding the date the application for the license is filed with the board. • Qualifying experience should include a minimum of one year of experience gained by full-time employment under the supervision and direction of a CPA. • An applicant must show that he or she provided one or more kinds of services involving the use of accounting or auditing skills, including but not limited to: • The issuance of reports on financial statements, or • One or more kinds of management advisory, financial advisory, or consulting services, or • The preparation of tax returns or the furnishing of advice on tax matters, or the equivalent, all of which are under the direction of a CPA licensee Ethics exam/requirements The Mississippi Board of Accountancy reserves the right to require applicants for licensure to successfully complete a written examination, a board approved ethics course of comprehensive study, and/or an examination of the rules and regulations promulgated by the board.
25	Missouri	In order to earn a certified public accountant license in Missouri, applicants must meet the 150 semester hour requirement, as well as the following: Minimum Missouri CPA experience requirements • One year of accounting experience consisting of full-time employment that is no less than one year and no fewer than 2,000 hours. • In the case of part-time employment, Missouri accepts experience that extends over a period of no less than one year and no more than three years and includes no fewer than 2,000 hours of performance of services. • Acceptable experience may include employment in industry, government, academia or public practice. Residency requirement All CPA candidates in Missouri must meet one of the following residency requirements: • The individual maintains a permanent place of residence in Missouri and actually resides in Missouri. • The individual is a full-time student at an accredited college or university in this state. • The individual, who is a graduate from a Missouri college or university, and at the time of graduation had a Missouri address, shall be considered a resident of this state for six months from the date of graduation. • The individual is regularly employed full-time in this state. • The individual is a permanent resident of Missouri and is serving on active duty in the armed services, or the individual is a permanent resident of Missouri and is the spouse of an individual serving on active duty in the armed services. • To satisfy the requirements of this rule, employment in Missouri need not be in public accounting. Ethics exam/requirement Satisfactory completion of a written examination in professional ethics acceptable to the board shall be required for issuance of a Missouri license as a certified public accountant.
26	Montana	Subsequent to successful passage of the exam, applicants for licensure must have: • Graduated from an accredited college or university with a baccalaureate degree; and • Successfully completed at least 150 semester hours (225 quarter hours) of credit. • Complete the AICPA Ethics Professional Course with a score of 90% or higher. Minimum experience requirement • One year (2,000 hours) of acceptable accounting and auditing experience obtained within the three years preceding the date of application for licensure. • Experience will be considered acceptable by the board if satisfactory evidence is presented of having performed accounting and auditing functions ordinarily required in the practice of public accounting. • Experience may be in the private, governmental, academic or public accounting areas. • All applicable experience must be attested to by a US CPA in good-standing, or a supervisor licensed from a professional accounting body with an MRA with NASBA. • If your supervisor is not a US CPA, you may use the services of the NASBA experience verification service to obtain attestation by a US CPA
27	Nebraska	In order to earn a certified public accountant license in Nebraska, applicants must meet the following requirements: • Must complete Nebraska state ethics exam and AICPA's ethics self-study examination. • Minimum experience requirements, as detailed below. Minimum experience requirement • Applicants who have earned their experience in a public accounting firm must show 4,000 hours of experience earned in at least two years. • Applicants who have earned their experience at the Nebraska Department of Revenue and/or the Nebraska Auditor of Public Accounts must show 4,000 hours of experience earned in at least two years. • Applicants who have earned their experience in private industry, government or academia must show 6,000 hours earned in at least three years.
28	Nevada	CPA license requirements in Nevada In order to earn a certified public accountant license in Nevada, applicants must meet 150 credit hours, as well as the following requirements: • Must complete an ethics exam within the last three years before licensure. • Minimum experience requirements, as detailed below. Minimum experience requirements • Two years of full-time employment performing any combination of the approved tasks in a partnership, corporation, LLC or sole proprietorship engaged in the practice of public accounting; OR • Four years of full-time employment performing any combination of the approved tasks in a governmental or other industry position that is substantially equivalent to a position in the practice of public accounting; OR • Any combination of public accounting or governmental/industry. All work must have been performed under the direct supervision of a person engaged in active practice as a certified public accountant, who has knowledge about and a higher level of responsibility of the subject tasks and in accordance with all applicable professional standards.
29	New Hampshire	Education The New Hampshire Board accepts education gained at regionally or nationally accredited U.S. colleges and universities. Education requirement for licensure: • At least a baccalaureate degree which includes 120 semester hours of education. • Total of 150 semester hours of education. • Thirty (30) semester hours in accounting subjects to include coverage in financial accounting, management accounting auditing and taxation. • Twenty-four (24) semester hours in business subjects. International education is required to be evaluated by NASBA International Evaluation Services. Experience Below are experience requirements you must obtain to apply for a CPA license in New Hampshire. • A minimum of one year experience. • Experience gained in the areas of public accounting, industry and/or government are considered acceptable experience. • Full time experience – each year must be at least 1,500 hours in accounting and/or audit skills. • Non full-time experience – each year must be 2,080 hours with 1,500 hours in accounting and/or audit skills. Only experience gained within six years immediately preceding the date application is received is acceptable for two year requirement and five years for one year requirement. Experience must be verified by one of the following: • CPA from United States; or • Any foreign designation, granted in a foreign country, which complies with RSA 309-B:7,X, as determined by NASBA and the board. Click here for a listing of countries with current MRAs. • Any individual who applies for CPA licensure in New Hampshire, who relies on experience acquired outside of the United States, will need to obtain verification of qualifying experience through NASBA Experience Verification Service.
30	New Jersey	In order to earn a certified public accountant license in New Jersey, applicants must meet the 150 semester hour requirement, as well as the requirements below. Minimum experience requirement • One year of intensive and diversified experience in the practice of public accounting or its equivalent under the supervision of a board licensee or an individual who is entitled to practice as a certified public accountant in this state. • Experience must be obtained in full-time regular employment based on a minimum of 1,750 hours per year. • Part-time experience will be considered equivalent if acquired within two consecutive years and in no less than the same amount of hours required for full-time experience. • Experience must be considered intensive and diversified if experience is acquired in the areas of auditing or accounting. Ethics exam requirement Within 6 months of initial licensure in New Jersey, licensees must complete an orientation course, which at a minimum must include a four-credit course in New Jersey law and ethics approved by the board.
31	New Mexico	New Mexico CPA license requirements In order to earn a certified public accountant license in New Mexico, applicants must meet 150 credit hours, as well as the following requirements. Minimum experience requirement • At least one year of experience providing service or advice, involving the use of: • Accounting • Attestation • Management advisory • Financial advisory • Tax • Consulting skills • Experience must be verified by a certified public accountant licensed in a US jurisdiction during the period of attestation. Ethics exam Each applicant must provide proof of passing the American Institute of Certified Public Accountants (AICPA) Professional Ethics: The AICPA's Comprehensive Course with a score of 90% or better.
32	New York	In order to receive your license you must meet the following minimum requirements: • Must be 21 years of age or older. • Must present themselves to be of good moral character. • Experience requirements. • Minimum education requirements, as detailed below. Education requirements If you applied for licensure or completed your education after August 1, 2009 and have completed 150 semester hours, you must meet one of the following: 1.    Completed a registered 150 program approved by NYSED (CPA Examination Services reviews education. Complete Registered Program Form), or 2.    Completed a master’s degree with a major in accounting from a school accredited in accounting by AACSB (CPA Examination Services reviews education), or 3.    Completed a bachelor’s or higher degree and a minimum of 150 semester (225 quarter) hours in college level education to include the following: • 33 semester (49.5 quarter) hours in accounting to include each of the following: • Financial accounting, at the upper division and beyond introductory level, • Cost accounting, • Taxation, • Audit and attestation, at the upper division, • Accounting research, and • 36 semester (54 quarter) hours in general business. • Note: The following two subjects: Communications and Ethics and Responsibilities, are required and may come from accounting or business. Experience requirements In order to become a certified public accountant in New York, applicants must meet the following New York CPA experience requirements: • At least one year of acceptable full-time experience (for the 150-hour education pathway), OR at least two years of acceptable full-time experience (for the 120-hour education pathway). • Acceptable experience may be earned in a public accounting firm, government, private industry or an educational institution. • Experience can be in one of the following service areas: • Accounting • Attestation • Compilation • Management advisory • Financial advisory • Taxation • Consulting skills. • Experience must be gained under the supervision of a US certified public accountant who is properly licensed and registered or authorized to practice in the jurisdiction of their principal place of business.
33	North Carolina	In order to become licensed in North Carolina, you must meet the requirement of 150 semester hours of coursework. The 150 semester hours required include a concentration in accounting, and 24 semester hours of coursework which include one three-semester hour course from at least eight of the following 10 fields of study: • communications; • computer technology; • economics; • ethics; • finance; • humanities/social science; • international environment; • law; • management; or • Statistics Anyone applying for CPA certification (licensure) who holds a Master’s or more advanced degree in accounting, tax law, economics, finance, business administration, or a law degree from an accredited college or university is in compliance. North Carolina requires all CPA candidates to complete a designated amount of work experience in the field of accounting. This work experience must include one of the following: • One year’s experience in the field of accounting under the direct supervision of a certified public accountant who currently holds a valid license in any state or territory of the United States; OR • Four years of experience teaching accounting in a four-year college or university accredited by one of the regional accrediting associations or in a college or university determined by the Board to have standards substantially equivalent to a regionally accredited institution; OR • Four years of experience in the field of accounting; OR • Four years of experience teaching college transfer accounting courses at a community college or technical institute accredited by one of the regional accrediting associations. Any combination of such experience above must be determined by the Board to be substantially equivalent to the foregoing. Requirements for ethics exam: Within one year prior to applying for licensure, all applicants must complete an eight-hour course on the North Carolina Accountancy Statutes and Rules, including the Rules of Professional Ethics and Conduct.
34	North Dakota	In order to earn a certified public accountant license in North Dakota, applicants must meet the following requirements. Minimum experience requirement • Candidates must complete at least 2,000 hours gained within four or fewer calendar years. • The majority of experience must consist of providing some service or advice involving: • Accounting • Audit • Attestation • Management advisory • Financial advisory • Tax • Consulting skills. • This experience is acceptable it was gained through employment in government, industry,academia, or public accounting. Ethics exam Completion of Professional Ethics: AICPA's comprehensive course is required.
35	Ohio	In order to earn a certified public accountant license in Ohio, applicants must meet the following requirements. All CPA Exam candidates in Ohio must have a bachelor's degree or higher from a regionally accredited college or university. Minimum experience requirement One year of accounting experience will be required for CPA licensure if the candidate first sat for the CPA Exam prior to completing 150 semester credits, and four years of accounting experience is required for CPA licensure for candidates approved under the GMAT. Experience performing one or more accounting services, as defined by Revised Code section 4701.06 (D) and Administrative Code 4701-7-05.  NOTE:  Four (4) years of accounting experience is required for CPA licensure for candidates approved under the GMAT.  Please consult ORC 4701.06 for more information. Approved BCI and FBI criminal records checks are also required. Ethics exam A board-approved course in professional standards and responsibilities (PSR), completed within the last year, which emphasizes Ohio accountancy law and board rules.
36	Oklahoma	In order to earn a certified public accountant license in Oklahoma, applicants must meet the following Oklahoma CPA license requirements. Minimum experience requirement • One year of accounting experience is required, consisting of full-time employment that is no less than one year and no fewer than 2,000 hours. • Experience is defined by the board by rule and must include providing a type of service or advice involving: • Accounting • Attestation • Compilation • Management advisory • Financial advisory • Tax • Consulting skills • Must be satisfied through work experience in government, industry, academia or public practice, all of which must be verified by a certificate or license holder or an individual approved by the board. Ethics exam Every applicant for the certificate of certified public accountant or license of public accountant must provide evidence of successful completion of an ethics examination prescribed by the board.
37	Oregon	In order to earn a certified public accountant license, applicants must meet the following CPA license requirements in Oregon. Minimum experience requirement • A minimum of 12 months full-time employment or a total of 2,000 hours of equivalent part-time experience is required. • All experience must be directly supervised by a qualified supervisor licensee. Ethics exam New licensees must take an ethics program from a registered ethics sponsor.
38	Pennsylvania	In order to earn a certified public accountant license in Pennsylvania, applicants must meet the following requirements: Minimum experience requirement At least 1,600 hours of qualifying experience during the 60-month period immediately preceding the date of application that included providing any type of service or advice involving the use of accounting, attestation, compilation, management advisory, financial advisory, tax or consulting skills which were gained through employment in government, industry, academia or public practice. • The 1,600 hours of qualifying experience shall be acquired over a period of no less than 12 months. • 12 semester hours in accounting, auditing and tax subjects of a content satisfactory to the board, not necessarily as part of your undergraduate or graduate work
39	Rhode Island	In order to earn a certified public accountant license in Rhode Island, applicants must meet the following requirements. Minimum experience requirement • One year (minimum of 1,820 hours) experience required. • The applicant must demonstrate to the Board that they have obtained experience, verified and supervised by a licensee, consisting of providing any type of service or advice involving: • Accounting • Attestation • Management advisory • Financial advisory • Tax • Consulting skills • The applicant must also show to the satisfaction of the Board that experience obtained has included all of the following: • Understanding of the Code of Professional Conduct promulgated and adopted by the Board of Accountancy as demonstrated by a grade of 90 or above in the Professional Ethics, the AICPA’s Comprehensive Course; • Ability to assess the achievement of an entity’s objectives by demonstrating knowledge of various business organizations, understanding of the objectives and goals of business entities, ability to develop and analyze performance measures and critical success factors, and understanding of the economic and regulatory trends that affect an entity’s environment; • Experience in preparing work papers that include sufficient relevant data to support the analysis and conclusions required by the applicant’s work • Experience in the preparation and analysis of financial statements together with explanations and notes thereon; • Understanding transaction streams and information systems, including the ability to understand how individual transactions aggregate at the organizational level, to infer how transactions impact the organization as a whole, and to evaluate the integrity and reliability of various client information systems, including relevant computer aspects. • An applicant who has not achieved experience of the variety and diversity set forth above must bear the burden that the experience submitted is of sufficient quality and diversity that it fulfills the entry requirement objective as set forth in R.I. Gen. Laws § 5-3.1-5(a)(5). • The experience required under R.I. Gen. Laws § 5-3.1-5(a)(5) must consist solely of experience within activities generally performed by a licensee. Ethics exam Understanding of the Code of Professional Conduct promulgated and adopted by the Board of Accountancy as demonstrated by a grade of 90 or above in the Professional Ethics, the AICPA’s Comprehensive Course.
40	South Carolina	In order to earn a certified public accountant license in South Carolina, applicants must meet the following requirements. Minimum experience requirement • At least one year of accounting experience satisfactory to the board in public, governmental or private employment under the direct supervision and review of a certified public accountant or public accountant licensed to practice accounting in some state or territory of the United States or the District of Columbia. • At least five years' experience teaching accounting in a college or university recognized by the board or any combination of experience determined by the board to be substantially equivalent to the foregoing. South Carolina CPA ethics requirement In order to meet the South Carolina CPA ethics requirements, applicants must achieve a passing score on an examination in professional ethics as approved by the board.
41	South Dakota	In order to earn a certified public accountant license in South Dakota, applicants must meet the following requirements. Minimum experience requirement An applicant for initial issuance of a certificate under this chapter shall show that the applicant has acquired one year of experience. This experience shall include providing any type of service or advice involving the use of accounting, attestation, management advisory, financial advisory, tax, or consulting skills, all of which were verified by a licensee, meeting requirements prescribed by the board, by rule promulgated pursuant to chapter 1-26. Acceptable experience may be gained through employment in government, industry, academia, or public practice. Any person holding a valid certificate issued by this state prior to July 1, 2002, is deemed to have met the requirements of this section. Ethics exam Applicant shall pass an examination covering the rules of ethics and professional conduct promulgated by the board pursuant to chapter 1-26. The examination may be part of the uniform CPA Examination or may be a separate examination.
42	Tennessee
43	Texas	n order to earn a certified public accountant license in Tennessee, applicants must meet the 150 semester hours requirement, as well as the following Tennessee CPA license requirements. Minimum experience requirement One year of experience shall consist of full or part-time employment that extends over a period of no less than one year and no more than three years and includes no fewer than 2,000 hours of performance of services which may include industry, government, academia or public practice.
44	Utah	In order to earn a certified public accountant license in Utah, applicants must meet the following requirements: Minimum experience requirement An applicant applying for new licensure as a CPA is required to have one year (2,000 hours) of accounting experience, obtained under the supervision of a licensed CPA. Ethics exam A passing score of 90% on the AICPA Professional Ethics for CPAs Exam, and passing the Utah Law and Rules Exam.
45	Vermont	In order to earn a certified public accountant license in Vermont, applicants must meet the following requirements: General Qualifications Vermont, like many states, has four general areas that must be satisfied prior to licensure: Education, CPA Examination, Ethics and Experience. The Vermont Board of Public Accountancy does not require in-state residency, U.S. citizenship or a specific age for its CPAs. It will require you to have a Social Security number, though some states will also accept a Green Card or other form of taxpayer identification. You might petition the Board if you do not have a SSN. Academic Standards Vermont requires all CPAs to have 150 credit hours for full licensure, though you can sit for the CPA exam with only 120 semester hours, provided that you have matriculated with a bachelor’s degree. Your college must have been accredited by an agency recognized by the Board. The board will accept accreditation by an agency approved by the U.S. Department of Education or the Council on Postsecondary Accreditation. Foreign credits are also accepted. If you attended university in Canada, your credit will be accepted from schools who are part of the Association of Universities and Colleges of Canada. For schools from any other country, your transcripts and credits must be evaluated by the National Association of Credential Evaluation Services (NACES) or by NASBA International Evaluation Services. Your completed evaluations need to be sent to: CPA Examination Services Vermont Coordinator P.O. Box 198469 Nashville, TN 37219-8469 Experience Vermont insists that you complete one year of public or non-public accounting work under the supervision of a Vermont-licensed CPA. Keep diligent records of your time and the duties you perform. At a minimum, the board needs to see 500 hours of attest and 200 hours of auditing work. Upon completion of the year, your supervisor will need to fill out a Report of Supervised Experience Form and submit it to the Vermont Board. Here are the minimum experience requirements: • One year of public accounting experience (2,080 hours) is required. • All candidates will be required to have 150 semester hours to be licensed • Licensees submitting evidence of an applicant’s experience must provide proof of holding a license in good standing as a CPA or equivalent license for the period of supervision. Ethics exam All candidates must complete a course of study in professional ethics for accountants equivalent to eight hours of continuing professional education that shall include the AICPA Code of Conduct or Vermont accountancy statutes and rules
46	Virginia	In order to earn a certified public accountant license in Virginia, applicants must meet the 150 semester hour requirement and the others below. Minimum experience requirement • At least 2,080 work hours, or equivalent to one year of full-time employment • The experience requirement includes being employed in academia, a firm, government, or industry involving the substantial use of accounting, financial, tax, or other skills that are relevant. Ethics exam Candidates must complete the AICPA self-study Professional Ethics: AICPA's Comprehensive Course (For Licensure) with a score of 90% or better. The two-hour Virginia-Specific Ethics Course, which is a separate and distinct annual requirement from the one-time eight-hour AICPA ethics course needed for initial licensure.
47	Washington	In order to earn a certified public accountant license in Washington, applicants must meet the following requirements. Minimum Washington CPA experience requirement • A minimum of 12-months, consisting of at least 2,000 hours, through the use of accounting, issuing reports on financial statements, management advisory, financial advisory, tax, tax advisory or consulting skills. The 2,000 hours are work hours; the hours are not limited to billable hours. • Must be obtained through the practice of public accounting and/or employment in industry or government.  In certain situations, employment in academia may also provide experience to obtain some or all of the competency requirements. • The experience may also be obtained through one or more employers, with or without compensation, and may consist of a combination of full-time and part-time employment. • Experience must be verified by a licensed CPA who holds a valid license to practice public accounting in a US jurisdiction for a minimum of five years prior to the date of verifying the experience.
48	West Virginia	In order to earn a certified public accountant license in West Virginia, applicants must meet the following requirements. Minimum experience requirement One year of experience providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills. Private practice, government, industry, not-for-profit organization, academia or public practice experience must be verified by a licensee.
49	Wisconsin	In order to earn a certified public accountant license in Wisconsin, applicants must meet the following requirements. Minimum experience requirement One year of public accounting experience or its equivalent as determined by the board. Experience may consist of providing any type of services or advice using accounting, attestation, compilation, management advisory, financial advisory, tax, or related consulting skills. Ethics exam Must successfully pass an open book professional ethics examination on statutes and rules governing the practice of public accounting in Wisconsin. The passing grade on the professional ethics examination is 80.
50	Wyoming	In order to earn a certified public accountant license in Wyoming, accountants must meet the following requirements. Minimum experience requirement In order to earn CPA licensure, candidates must have at least one year (2,000 working hours) of work experience, verified by a licensed CPA.
51	Guam	Completed Experience Affidavit form(s) detailing 1 years' experience, verified by a U.S. Licensed CPA, as appropriate for your desired license type
52	Northern Mariana Islands	One (1) year of experience shall consist of full or part-time employment that extends over a period of no less than one (1) year and no more than three (3) years. Acceptable experience shall include employment in public accounting, industry, government and/or academia. Experience may consist of providing any type of services or advice using accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills. Must have no less than 2,000 hours of qualifying experience.
53	Virgin Islands	One year of full-time experience providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills in the areas of public accounting, industry/private practice, or academia: Must be under the direct supervision of an active CPA in good standing
54	Puerto Rico	Experience Requirement for Licensure Effective July 1, 2013 One (1) year of full-time experience in the areas of public accounting, industry/private practice, or academia: Must include a minimum of 1,820 qualifying hours Experience must be verified by a CPA in good standing. (Supervision is not required by a CPA) A minimum of three (3) years part-time experience is acceptable.
55	Palau	You must have had two years of public accounting experience to qualify for a CPA Certificate, four years of accounting in government or teaching at the college level or above (Government or college experience are interchangeable). If you have completed a master's degree program, the experience requirements are reduced by 50 percent. (Any combination of the above requirements are acceptable as determine by the Board of Accounting).

 

*위 자료는 개인적인 의견이며 학원의 입장과 다를 수 있습니다. 위 자료를 통한 판단은 본인에게 달려 있음을 알려드립니다.

*KAIS한국회계학원 웹사이트: http://www.kais.co.kr/smis/default.do

AICPA 전문 KAIS 한국회계학원 홈페이지