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How to Become a CPA [State Exam Requirements]

  • Writer: Braden Norwood
    Braden Norwood
  • Oct 15, 2024
  • 20 min read

Updated: Apr 30

A person taking notes on how to become a CPA

Last updated: April 30, 2026


Earning your CPA license is, in many ways, a massive step forward in your career. It comes with a deserved amount of prestige, potential opportunities or pay raises, and the knowledge that you're an expert in your craft. However, the road to certification is anything but easy, even down to understanding the requirements. So, if you want to know how to become a CPA, keep on reading. The first thing you'll need to understand is that your requirements for licensure might differ from another individual's. And that's because every state represents its own jurisdiction and carries specific prerequisites. And even though NASBA offers general guidelines candidates must meet, states might have even stricter policies. Usually, potential candidates have to meet the "150-hour" rule, which states they must have 150 hours of education and experience related to accounting. However, the way those components fit together may differ. Furthermore, individuals must pass four sections of the CPA exam, scoring at least 75%. But even the exam requirements differ by location, since some states also mandate an ethics section to the test. It's also important to understand that the requirements to sit for the exam might be less stringent than those for receiving your certification after passing. For example, actually obtaining your CPA license might require more specified education hours than taking the test does. In essence, if you want to make sure you're completely up-to-date on how to become a CPA, you need to first understand the requirements of your licensing state. So, we've put together a comprehensive guide to help out. In the list below, we follow the minimum guidelines for receiving your CPA certification.

State Requirements that Determine How to Become a CPA


Alabama

  • Applicants must be citizens of the United States who are at least 19 years old and of good moral character.

  • Complete an undergraduate degree with at least 150 semester hours.

  • They must complete 33 semester hours of Accounting subjects (300 level and above) as well as 27 hours of business-related subjects.

  • Pass all four sections of the CPA exam with at least a 75%.

  • Complete Professional Ethics: The AICPA's Comprehensive Course.

  • Have appropriate experience. This may include one year of full time employment at a public accounting firm as supervised by a CPA. Alternatively, two years of employment with sufficient depth in the accounting field in government, college teaching, or business and industry.


Alaska

  • Applicants must be at least 19 years old and have good moral standing.

  • They must complete a bachelor's degree with an accounting focus (or equivalent).

  • Pass all sections of the CPA exam with at least 75%.

  • Complete the standard Ethics exam section with at least 90%.

  • Have at least two years' experience in their specific area


Arizona

  • Candidates must complete a bachelor's degree with at least 24 semester hours in accounting (12 hours upper-level) and 18 semester hours of related courses.

  • Individuals must pass every section of the CPA exam with at least 75%.

  • They must also complete the AICPA's Professional Ethics for CPAs course and exam with at least a 90%.

  • Applicants must have at least 2,000 hours (two years) of accounting-related work experience.


Arkansas

  • Candidates must have obtained a bachelor's degree or higher with 27 semester hours of upper-level accounting courses and 18 hours of graduate-level accounting courses, or a combination of both.

  • They must also have passed courses with a grade of "C" or above.

  • Applicants must pass each section of the CPA exam with at least 75%.

  • They must give the Board permission to perform a criminal background check.

  • Candidates must have between 1 and 2 years of work experience, depending on the degree level obtained.


California

  • Applicants must have completed a bachelor's degree or higher with 150 total semester hours. This must include 24 hours in accounting subjects, 24 in related business subjects, and 20 in accounting study.

  • They must pass all sections of the CPA exam with at least 75%.

  • Candidates must also show proof of twelve-months' work experience.


Colorado

  • CPA Candidates must have completed 150 semester hours of post-secondary education hours, including 33 hours of accounting (with at least 27 above introductory coursework) and 27 in business administration. No more than 9 hours in any individual business subject area will be accepted.

  • Applicants must pass all sections of the CPA exam with 75% and take the AICPA Professional Ethics exam.

  • They must also obtain 1,800 hours of work experience in public, governmental, or private accounting under the supervision of an active CPA who remains in good standing.


Connecticut

  • Candidates must complete a baccalaureate degree with an accounting concentration, a baccalaureate degree with 30 semester hours of college education in accounting, or a post-baccalaureate degree with an accounting contentration.

  • They must pass all four exam sections with at least 75%.

  • Following the exam, they must also complete the AICPA Professional Ethics for CPAs self-study course with at least a 90% score.

  • Applicants must have between 1 and 2 years of work experience, depending on the level of degree obtained.


Delaware

  • Candidates must complete a baccalaureate degree program with an accounting concentration, complete 150 semester hour of college-level education with a baccalaureate degree, or complete a post-baccalaureate degree program with an accounting concentration.

  • Applicants must register for and pass the CPA exam with a score of 75% or better.

  • They also have to complete Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course with 90%.

  • Individuals should exhibit between 1 and 2 years of verifiable work experience, depending on the level of degree obtained.


Florida

  • Candidates must complete 150 semester hours of education, with 30 hours in upper-level accounting and 36 in upper-level general business subjects.

  • They must also pass each section of the CPA exam with at least a 75%.

  • A licensed CPA must verify the candidate's work experience of at least one year in government, industry, collegiate or public practice. Furthermore, the candidate must have an average of 20 hours of work each week over a period of no more than 104 weeks (alternatively an average of 40 hours per week over 52 weeks).


Georgia

  • Candidates can complete a baccalaureate degree with 150 se3mester hours in an accounting focus, obtain a master's degree with a concentration in accounting or taxation, or earn a baccalaureate degree with a concentration in accounting with 120 semester hours.

  • They must also pass every section of the CPA exam with a score of at least 75% or higher.

  • The candidate must have obtained between 1 and 2 years of work experience, depending on the level of degree obtained.


Hawaii

  • CPA candidates must be at least 18 years old and a citizen of the U.S.

  • Applicants must complete a baccalaureate degree with at least 18 hours of upper-level accounting and auditing coursework. Furthermore, they must either complete 30 additional semester hours beyond the requirement for the bachelor's degree or 12 months of professional experience strictly in public accounting.

  • They must pass every section of the CPA exam with a score of at least 75%.

  • Applicants can meet the work experience requirement through 1,500 auditing experience chargeable hours, 24 months of professional experience in a recognized area, or by completing 12 to 24 months of additional professional experience in public accountancy (for non-governmental or private sector candidates).


Idaho

  • Candidates must be current or previous residents of Idaho.

  • Applicants must have completed a graduate degree with a focus in accounting, a graduate degree in a program accredited in business with at least 24 hours in undergraduate accounting or 15 hours in graduate accounting, or a baccalaureate degree including 24 hours in business and 24 in accounting at the undergraduate or graduate level.

  • They must pass every section of the CPA exam with a score of at least 75%.

  • Individuals must pass the AICPA Ethics Exam.

  • Applicants have to exhibit 1 year (2,000 hours) of work experience over a period of 12 to 36 months.


Illinois

  • Applicants can complete a graduate degree or higher in accounting or business, complete 120 semester hours of education including 24 hours in accounting and 12 in business-related subjects, or complete the 150 semester-hour requirement through a baccalaureate or higher education degree with 30 semester hours in accounting and 24 in business-related subjects.

  • Alternatively, candidates can complete a bachelor's degree in accounting, complete a master's degree, or complete a bachelor's degree with 30 credit hours in accounting.

  • Candidates have to pass each section of the CPA exam, scoring at least 75% and complete the AICPA Ethics Exam.

  • Applicants must complete between 1 and 2 years of work experience, depending on the degree level obtained.


Indiana

  • Applicants must complete 150 semester hours, including a bachelor's degree with 24 undergraduate semester hours or 15 graduate semester hours in accounting and 24 undergraduate semester hours in business administration and economics.

  • Alternatively, candidates can complete a baccalaureate degree with a concentration in accounting, a baccalaureate degree with a concentration in accounting with at least 150 semester hours, or a post-baccalaureate degree with a concentration in accounting.

  • Applicants must complete all sections of the CPA exam with a score of at least 75%.

  • Candidates must exhibit 1 to 2 years of work experience, depending on the level of degree obtained.


Iowa

  • Applicants must earn a graduate degree with an accounting focus, earn a graduate degree in business with at least 24 semester hours in account, earn a bachelor's degree in business or accounting with at least 24 semester hours in accounting, or earn a bachelor's degree with at least 24 semester hours in each accounting and business.

  • Candidates must pass every section of the CPA exam with a score of at least 75%.

  • They must also score a 90% or above on the AICPA Ethics Exam.

  • Effective July 1, 2026, candidates with 150 hours of education must complete 1 year of work experience. Those with 120 hours of education must complete 2 years of work experience.


Kansas

  • Candidates must be at least 18 year-old residents of Kansas or be permanently employed in the state.

  • Applicants must complete a bachelor's degree with an accounting concentration, earn a bachelor's degree with an accounting focus with an additional 30 semester hours, or obtain a post-baccalaureate degree with an accounting concentration.

  • Applicants have to pass every section of the CPA exam with a score of at least 75%.

  • They must also complete and pass an AICPA Professional Ethics course with a score of 90 or better.

  • Individuals must have attained 1 to 2 years of work experience depending on the level of degree obtained.


Kentucky

  • Applicants must be 18 years or older and citizens of the United States or an employee working in a recognized accounting role in the U.S.

  • They must complete 150 semester hours of education with 27 semester hours in accounting and 12 semester hours in business-related topics.

  • Candidates must pass every section of the CPA exam with at least 75%.

  • They also must complete at least 2,000 hours of work experience as verified by a CPA after completing the education requirements.


Louisiana

  • Applicants must be at least 18 years old and reside in Louisiana for at least 120 days.

  • They must at least have obtained a bachelor's degree or higher with 150 semester hours of education. If obtaining a bachelor's degree, the candidate must have 24 hours in specific accounting areas. However, if they obtain a higher degree, they need a total of 21 hours in specified accounting areas.

  • Candidates have to pass each section of the CPA exam with a 75% score.

  • First-time applicants must submit three personal references regarding their moral character.

  • They have to obtain at least 1 year of full-time experience or 2,000 work hours of part-time experience. This must be confirmable by documentation and a licensed CPA.


Maine

  • Applicants must have completed 150 hours of education, including at least a baccalaureate degree.

  • They must pass every section of the CPA exam with a score of 75% or higher within 18 months.

  • Candidates must also obtain two years' experience working under the direct supervision of a CPA, specifically using accounting and auditing skills.


Maryland

  • Applicants must be at least 18 years old and of upstanding moral character.

  • Candidates must complete 150 semester hours of education with at least 21 semester hours in business-related subjects. Those topics must include 5 of the following areas: statistics, economics, corporation or business finance, management, marketing, U.S. business law, business communication, quantitative methods, computer science/information systems.

  • Complete every section of the CPA exam with a 75% or higher.

  • They must also have successfully completed AICPA Ethics Exam.

  • Individuals have to obtain work experience of at least 2,000 hours under the direct supervision of an active CPA within 3 years of license application.


Massachusetts

  • Candidates must complete 150 semester hours of educational coursework with one of the following: earn a graduate degree in accounting, complete a graduate degree in accounting, business administration or law with at least 30 hours of accounting topics at the undergraduate level or 18 at the graduate level, or earn a bachelor's degree with at least 30 hours of accounting courses and 24 hours of general business courses.

  • They must pass each section the CPA exam with at least a 75%.

  • Applicants have to submit at least three reference letters which speak to their upstanding moral character.

  • They must also have at least one full year of employment experience with no less than 2,000 work hours providing accounting services.


Michigan

  • Applicants have to complete at least 150 education hours from accredited institutions, including a bachelor's degree with an accounting focus.

  • Individuals must pass every section of the CPA exam with a score of at least 75%.

  • Prior to obtaining their license, candidates have to complete at least 2,000 hours of qualifying work experience within 1 to 5 years, as verified by an active CPA.


Minnesota

  • Applicants have to be 18 years or older, residents of Minnesota, attend school there, or perform work in the state.

  • They must also earn either a bachelor's or master's degree from an accredited college or university.

  • They must complete each section of the exam with a score of 75% or better.

  • Candidates have to pass the AICPA ethics course with a score of 90% or better.

  • Depending on the level of degree obtained, candidates must complete either 1 or 2 years of qualifying work experience.


Mississippi

  • Applicants must be residents of Mississippi or have regular work within the state who demonstrate upstanding moral character.

  • They must have earned a bachelor's degree with 150 college-level semester hours, including 48 hours of upper-level accounting and business courses with 24 of those hours strictly being in accounting subjects and 3 in financial accounting, auditing, taxation, management/cost accounting, or government/not-for-profit accounting.

  • Candidates have to pass every section of the CPA exam, scoring no less than 75%.

  • They must also have at least one year of relevant experience under the supervision of a licensed CPA, obtained within three years of successful completion of the exam.


Missouri

  • Candidates must be at least 21 years old, and a resident of Missouri.

  • Individuals must complete a bachelor's degree or higher with 150 semester hours of classwork. This must include 24 hours in accounting courses and 24 in other business-related subjects.

  • They must also pass every section of the CPA exam with at least a 75% score.

  • Applicants must complete the AICPA Ethics exam with at least a score of 90%.

  • Individuals must complete 2,000 hours of work experience within 1 to 3 years in qualifying areas.


Montana

  • Candidates must be residents of Montana.

  • They also must graduate with at least a baccalaureate degree and meet the board-required accounting and business education credit hours.

  • Applicants have to pass every section of the CPA exam with at least a 75% score.

  • They also must complete and pass the AICPA Ethics exam with at least a 90% score.

  • Individuals must have at least 2,000 hours of accounting and auditing work experience, reviewed and confirmed by a CPA in good standing.


Nebraska

  • Applicants must be 18 years or older, U.S. citizens, and residents of Nebraska or work in the state.

  • They have to complete 150 semester hours of education, including 30 hours in upper-level accounting and 30 hours in general business subjects.

  • Candidates must pass the CPA exam with at least a score of 75%.

  • They also must complete Nebraska's state ethics exam as well as the AICPA's ethics test.

  • Regarding work experience requirements, individuals must have 4,000 hours earned within two years, unless they work in private industry, government or academia. Then, they must demonstrate 6,000 hours in three years.


Nevada

  • Candidates have to submit references attesting to their morally upstanding character from various individuals (non-related).

  • Applicants must earn a bachelor's degree in accounting with 150 semester hours of educational classwork. 9 hours must be in accounting electives and 24 in non-accounting business courses.

  • Applicants have to take and pass the CPA exam with a score of at least 75% on each section.

  • They must also pass the AICPA Ethics Exam.

  • Individuals must obtain at least 2,000 hours of work experience within one year under the direct supervision of a licensed CPA in good standing.


New Hampshire

  • Individuals must be at least 18 years old and demonstrate professional moral character.

  • They must obtain a bachelor's degree with at least 150 semester hours of quality education, which includes 30 hours of accounting and 24 hours in business topics.

  • Candidates have to pass all sections of the CPA exam with at least a 75% within 18 months.

  • They must also have one full year (1,500 hours) of full-time work experience under a qualified CPA in public accounting or government. If not full time, individuals have to accrue 2,080 hours with 1,500 specifically in accounting or audit areas within the six preceding years.


New Jersey

  • Candidates must be at least 18 years old and display good moral character.

  • Individuals must either complete a bachelor's degree with 150 semester hours with 24 hours in accounting and 24 in business or earn a bachelor's degree with 24 semester hours in accounting and 24 in business.

  • They must pass each section of the CPA exam with a score of at least 75%.

  • Within six months of licensure, individuals must also complete an orientation course which includes a four-credit course in New Jersey law and ethics.

  • Applicants must obtain between either 1 or 2 years of work experience depending on the number of education hours they completed.


New Mexico

  • Individuals applying for a license in New Mexico must be at least 18 years old and of upstanding moral character.

  • Candidates must complete a bachelor's degree with 30 additional semester hours of higher education, a bachelor's degree with a concentration in accounting or business, or earn a master's degree with an accounting or business focus.

  • Applicants have to pass every section of the CPA exam with a score of at least 75%.

  • They must also pass an ethics exam provided by the AICPA with a score of at least 90%.

  • Candidates have to demonstrate work experience between 1 and 2 years, depending on the level of degree obtained.


New York

  • Individuals must be at least 21 years old and of good moral character to receive a CPA license in New York.

  • Candidates must complete an accounting bachelor's degree or higher with 120 semester hours or an accounting bachelor's degree or higher with 150 semester hours.

  • They must also pass each of the CPA Exam's four sections with a score of at least 75%.

  • Applicants must have between 1 and 2 years of work experience depending on the number of educational semester hours obtained. This experience must be verified by a licensed CPA.


North Carolina

  • Individuals must be U.S. citizens or citizens of a foreign jurisdiction that extends like or similar certification privileges.

  • They must also be at least 18 years old and of good moral standing.

  • Candidates must either complete 150 semester hours with a bachelor's degree or higher in an accounting focus or simply earn a bachelor's degree with concentration in accounting.

  • They must pass every section of the CPA exam with a score of at least 75%.

  • Regarding work experience, applicants must have 1 or 2 years, depending on the number of education hours obtained. Alternatively, they could complete 4 hours of accounting field work, teaching at a qualifying college or university, or a combination that the Board approves.


North Dakota

  • Potential CPAs in North Dakota must be at least 18 years old and demonstrate upstanding moral character.

  • They must complete 150 semester hours of education, which includes an accounting concentration. This means 24 semester hours of accounting courses as well as 24 hours of other related business courses.

  • Applicants must pass every section of the CPA exam, scoring at least a 75%.

  • They must also pass an AICPA ethics exam.

  • Candidates have to complete at least 2,000 work experience hours within four calendar years in areas primarily related to accounting. These can accrue through government, industry, collegiate or public accounting options.


Ohio

  • Candidates must be 18 years or older, reside in Ohio, and pass both BCI and FBI checks for criminal records.

  • They must either complete a bachelor's degree, including 30 accounting hours and 24 hours in related business courses or obtain a master's degree with a concentration in accounting and the same number of hours in accounting and general business courses.

  • Applicants have to pass every section of the CPA exam with a score of at least 75%.

  • They must also take and pass a Board certified course in professional standards and responsibilities.

  • Individuals must have 1 or 2 years of work experience, depending on the degree level obtained.


Oklahoma

  • Applicants must be 18 years old and reside in Oklahoma to apply for a license.

  • They must have completed 150 semester hours of education, earning at least a bachelor's degree or higher. At a minimum, 76 of the hours must be from upper-level courses (30 hours in accounting and 9 hours in business courses).

  • Candidates have to pass all four sections of the CPA exam with a 75% or above.

  • They must also complete the AICPA Ethics Exam.

  • Potential CPAs must have completed at least 1,800 hours of work experience, equal to one year, during the four years preceding their application, as verified by an active CPA.


Oregon

  • Candidates graduate from an accredited college or university with a baccalaureate degree, master's degree, or a baccalaureate degree or higher with 150 semester hours of education.

  • They must pass every section of the CPA exam with at least a 75%.

  • Furthermore, they must take and complete an ethics program from a NASBA registered sponsor, including an exam.

  • Depending on the degree obtained, candidates must complete either 1 or 2 years of work experience.


Pennsylvania

  • Applicants must be 18 years old and demonstrate good moral character.

  • They must have completed one of the following pathways: earn a baccalaureate degree with 150 semester credits (including 24 in accounting and auditing, business law, economics, technology, finance or tax and an additional 12 in accounting and auditing or tax); earn a baccalaureate degree with at least 24 semester credits in accounting and auditing, business law, economics, technology, finance, or tax; or complete a master's degree with at least 24 credits in accounting and auditing, business law, economics, technology, finance, or tax.

  • Individuals must pass every section of the CPA exam, scoring at least 75%.

  • Candidates must have either 1 or 2 years (1,600 - 3,200 hours) of work experience within 60 months of application, depending on degree level obtained.


Rhode Island

  • Applicants must be residents of Rhode Island, have a principal place of business in the state, or be regularly employed therein.

  • They must complete 150 semester hours of education, obtaining a graduate degree in accounting, obtaining a graduate degree with 24 undergraduate hours or 15 graduate hours in accounting, or obtaining a bachelor's degree with 24 undergraduate semester hours in accounting and 24 in business courses at the undergraduate or graduate level.

  • Candidates have to pass every section of the CPA exam with at least a 75%.

  • They also have to complete a Professional Ethics course from the AICPA, scoring a 90% or higher.

  • Applicants should have at least 1,820 hours of work experience under a licensed CPA.


South Carolina

  • Candidates must be 18 years or older and represent good moral character.

  • They must earn a bachelor's degree or higher with 120 hours of educational credit, including 24 hours in accounting at the junior level or above and 24 hours in business-related courses.

  • Applicants have to pass every section of the CPA exam with a score of at least 75%.

  • They must also take and pass the AICPA Professional Ethics exam with a score of 90% or higher.

  • Depending on the level of degree obtained, candidates must complete 1 or 2 years of professional work experience.


South Dakota

  • Applicants have to be at least 18 years old and showcase good moral character.

  • They must also 150 semester hours of education, earning a bachelor's degree with a concentration in accounting. This includes 24 hours in accounting, 24 hours in related business topics, and at least one course in each of the following subjects: intermediate/advanced accounting, taxation, auditing, cost accounting.

  • They must pass every section of the CPA exam with at least a 75%.

  • Furthermore, they must also pass the AICPA Ethics exam with a minimum score of 90%.

  • Candidates must have at least one year (2,000 hours) of relevant work experience, as verified by an active CPA over a period of 1 to 3 years.


Tennessee

  • Applicants have to be at least 18 years old and show good moral character.

  • Individuals must complete either 120 or 150 semester hours of education, including a baccalaureate degree in accounting, 30 hours of accounting education (24 upper-division) and 24 semester hours in general business topics.

  • They must pass every section of the CPA exam with at least a 75% score.

  • Further, they have to complete an AICPA ethics exam with a score of 90% or higher.

  • Applicants with 150 hours of education must complete 1 year of work experience. Those with 120 hours of education have to complete 2 years of experience.


Texas

  • Applicants have to pass a background check for criminal history from the DPS and FBI.

  • They must complete 150 semester hours of college credit with 24 hours in accounting or earn a baccalaureate degree in accounting with at least 24 hours of accounting topics.

  • Candidates must pass every section of the CPA exam with at least a score of 75% or higher.

  • After passing the CPA exam, they must also complete the Texas Rules of Professional Conduct exam with an 85% or above.

  • Applicants with 150 semester hours of education experience must obtain 1 year of work experience. Those with a baccalaureate degree only must complete 2 years of experience.


Utah

  • Candidates must be at least 18 years old and demonstrate upright moral character.

  • They must either earn a bachelor's degree with a concentration in accounting or business or earn a master's degree with a concentration in accounting or business.

  • Applicants have to pass every section of the CPA exam with a 75% or above.

  • They must also score 90% or higher on the AICPA Professional Ethics Exam as well as passing the Utah Law and Rules Exam.

  • Depending on the degree level obtained, applicants must complete either 1 or 2 years of qualifying work experience.


Vermont

  • Candidates must be at least 18 years old and represent good moral character.

  • They must complete a bachelor's degree or higher with at least 150 semester hours of education. 42 of these hours must be in accounting, auditing, and related subjects.

  • Applicants have to pass every section of the CPA exam with a score of at least 75%.

  • They must also complete a course for professional ethics, which includes the AICPA Code of Conduct or Vermont Accountancy Statutes.

  • Individuals must acquire one year (2,080 hours) of work experience under the supervision of a licensed CPA.


Virginia

  • Applicants must be at least 18 years old, a U.S. citizen, and represent good moral character.

  • As of 2026, candidates can qualify for licensure either by obtaining a master's degree in accounting or a related field or by completing the 150 semester hour requirement. This includes at least a bachelor's degree with 24 hours of upper-level accounting work and 24 hours of general business courses.

  • They must also complete every section of the CPA exam, scoring at least a 75%.

  • Furthermore, they have to take and pass a Board-approved ethics exam.

  • Depending on the level of degree obtained, applicants must have either 1 or 2 years of professional wok experience.


Washington

  • Candidates must be at least 18 years old and demonstrate good moral standing.

  • They must complete a bachelor's degree with an accounting focus, including 24 hours each in accounting and business administration, complete a post-baccalaureate degree in accounting with 24 hours each in accounting and business administration subjects at the undergraduate or graduate level, or earn a bachelor's degree in accounting with an additional 30 semester hours, including 24 hours in accounting and business administration subjects at the graduate or undergraduate level.

  • They must also pass every section of the CPA exam with at least a 75%.

  • Applicants must take and pass a course covering the AICPA Code of Professional Conduct with a score of 90% or higher. This course must be at minimum 8 hours.

  • Depending on the level of degree obtained, applicants must exhibit 1 or 2 years of professional work experience, verified by a CPA who has held a license for at least 5 years.


Washington D.C.

  • Applicants must be at least 18 years old.

  • They must obtain a bachelor's degree with at least semester hours from an accredited university. This includes 24 hours in accounting with 3 semester hours each in financial accounting, auditing, cost of managerial accounting, U.S. federal income tax, and commercial or business law.

  • They must also pass every section of the CPA exam with a score of 75% or higher.

  • Candidates must obtain one year (2,000 hours) of full or part-time work experience within three years.


West Virginia

  • Candidates must obtain 150 semester hours of education, earning a bachelor's degree or higher. This includes 3 hours each in business law and ethics, 27 hours in business courses, including 3 hours each in economics, finance, marketing, statistics, and management, as well as 12 hours of other electives. Furthermore, they must have 30 hours in accounting courses, including 3 hours in cost, managerial, government or nonprofit, 9 hours in electives, and 6 hours each in financial or intermediate accounting, auditing, taxation, cost managerial, government or nonprofit, and tax.

  • Applicants have to pass every section of the CPA exam with a score of at least 75%.

  • They must also acquire one year of work experience providing accounting services like attest, compilation, management advisory, or consulting.


Wisconsin

  • Applicants must have completed at least a bachelor's degree with 150 semester hours of credit. This can be completed several ways, generally requiring 24 undergraduate hours in accounting courses and 15 at the graduate level that cover topics like financial accounting, cost or managerial accounting, taxation, auditing, and accounting systems.

  • They must also pass all sections of the CPA exam with at least a score of 75%.

  • Furthermore, they have to complete the open-book ethics exam administered by DSPS.

  • Candidates must complete at least 12 months or its equivalent of work experience within the five years preceding application.


Wyoming

  • Candidates for a CPA license must be residents of the state of Wyoming and be at least 18 years old.

  • They must also complete 150 semester hours of education, holding at minimum a bachelor's degree. This includes 24 hours of various accounting subjects and at least 24 hours of relevant business courses.

  • Applicants have to pass every section of the CPA exam with at least a score of 75%.

  • Individuals must acquire at least one year of work experience, which a licensed CPA must verify.


What Happens After You Become a CPA?


After you finally fulfill the requirements to obtain your CPA license, you can begin practicing. However, in order to keep your license, you'll have to complete continuing education hours. Just like the initial requirements for licensure, these vary by state. So, you'll want to make sure you know exactly what CPE requirements your state keeps. Fortunately, we have a similar list that tells the details of state CPE requirements. And when you're ready to start taking courses, we have you covered! VTR Learning offers dozens of courses for CPA CPE. So, make sure you check out our full CPA CPE catalog.

A call to action for CPAs to come take online courses for CPE

 
 
 

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