Accounting Licensure

The College of Business Accounting degree program offers a pathway for students to the Certified Public Accountant (CPA) and American Institute of Certified Public Accountants (AICPA) Ethics examinations after completion of degree program. Passing these exams will give students the ability to apply to the state licensure boards for state licensing. Licensure is not required to be an accountant, but some career positions may require a CPA license with state board approval to be employed. The UW College of Business is accreditied by the AACSB, for more information about this accreditation see the following website: https://www.aacsb.edu/educators/accreditation.

Every U.S. State, Territory, and District has their own licensing board for CPA licensure and our institution must meet their requirements for a student to practice in that area. This means even sitting for the CPA and AICPA licensing examinations does not guarantee the ability to work in all U.S. areas and/or may require additional courses or field work for a student to obtain the ability to work in the U.S. area of their choice. UW has a 120 credit hour Undergraduate program and a 30 credit hour Graduate program in accounting. For the UW undergraduate degree Students need 33 credit hours of common body of knowledge courses, which include six credit hours of intro accounting courses, 21 credit hours of upper level accounting courses, and 6 credit hours on advanced business electives. In total, they are required to take 33 credit hours of business courses, and 27 credit hours of accounting courses. Most states require 150 credit hours for licensure, see this website for more information on why, https://www.aicpa.org/becomeacpa/licensure/requirements.htmlUW cannot guarantee that a student will receive licensure in any U.S. State, District, or Territory. Every applicant is reviewed on a case by case basis for selection. For more information you can contact the College of Business or Compliance and Review Specialist Erika Helgeson at ehelgeso@uwyo.edu or 307-766-3423. Please select from the following list below of U.S. States, Territories, or Districts to see if our programs meets or does not meet the education requirements for a student to obtain a license and practice in the the following areas.

Accounting & Finance home webpage

UW also offers two graduate certificates through the Accounting & Finance department. The Certified Financial Planner (CFP) certificate and the Online Energy Business Certificate. These certificates do not lead to licensure and do not guarantee employment in the accounting and finance fields. See the link below for more information on these certificate porgrams.

These certificate programs are approved by the Department of Education as a Title IV eligible program. This means that we can provide federal aid to eligible students in these programs.

https://www.uwyo.edu/acct-fin/graduate/certificate-programs.html


 

U.S. States, Districts, and Territories

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester credits (180 quarter hours), including Baccalaureate degree with concentration in Accounting OR AACSB-accredited Graduate Degree

Minimum Degree: Baccalaureate degree

Additional Requirements: 24 semester hours or equivalent quarter hours in accounting at the upper division undergraduate and/or graduate level which includes: 9 hours in financial accounting, 3 hours in auditing, 6 hours in taxation, 3 hours managerial accounting, 3 hours in governmental and not-for-profit accounting. 24 semester hours or equivalent quarter hours in upper division business, including economics, legal and social environment of business, marketing, and finance. Must also include 3 hours in business law concentrating primarily on the Uniform Commercial Code.

Licensure Requirements: Meets

Education Requirements:
Credit Requirements:150 credit hours (225 quarter hours) are needed to apply. If the candidate begins testing under the 120‐semester hour requirement, the candidate will have 36 months after passing the last test section to complete the 150‐semester credit hour requirement. UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement. Students will also need 1 year of accounting experience before applying for licensure. Please see the additional requirements below for specific coursework and experience requirements.

Minimum Degree: Baccalaureate degree

Additional Requirements: 33 Semester hours of Accounting – upper division (300 level or higher) undergraduate and/or graduate level. 27 Semester hours of Business‐related courses. Completion of undergraduate degree from a regionally accredited College or University. Pass all four sections of the Uniform CPA Examination. One‐year of full‐time employment by a public accounting firm as a staff accountant and supervised by a practicing CPA or PA holding a valid permit to practice; or Two‐years of full‐time employment properly supervised and has sufficient quality and depth in the accounting field in industry, business, government, or college teaching.

Please see the websites below for more information:

https://www.asbpa.alabama.gov/

https://www.asbpa.alabama.gov/PDF/EXAM%20CERT%20LICENSING%20ELIGIBILITY%20REQUIREMENTS%20-%202020%2002%2019.pdf

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester credits (180 quarter hours) from regionally accredited university recognized by the State Board (if not an Accounting concentration, then must include 15 semester hours in Accounting).

Minimum Degree: Baccalaureate degree

Additional Requirements: 24 semester hours or equivalent quarter hours in accounting (intermediate accounting can be included) and 3 hours each of business law, economics, and college math/computer science, and statistics.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement. Please see the additional requirements below for specific degree and experience requirements.

Minimum Degree: Baccalaureate degree

Additional Requirements: The education and experience requirements for an applicant are a baccalaureate degree or its equivalent conferred by a college or university acceptable to the board and additional semester hours or post-baccalaureate study so that the total educational program includes at least 150 hours, with an accounting concentration or equivalent as determined by the board by regulation to be appropriate, and two years of accounting experience satisfactory to the board.

Please see the websites below for more information:

https://www.commerce.alaska.gov/web/cbpl/ProfessionalLicensing/BoardofPublicAccountancy.aspx

https://www.commerce.alaska.gov/web/portals/5/pub/CPARegulations.pdf

https://www.commerce.alaska.gov/web/portals/5/pub/cpa4092.pdf

Does not meet

Currently the only pathway to licensure in American Samoa is through reciprocity. The board has yet to establish a website for informational purposes. UW cannot determine at this time if our education would meet licensure through reciprocity in the American Samoa territory.

Please see the website below for more information:

https://new.asbar.org/

Examination requirements: Meets

Education Requirements
Credit Requirements: 120 semester units (180 quarter units)

Minimum Degree: Baccalaureate degree

Additional Requirements: 24 semester hours or equivalent quarter hours in accounting (12 hours must be upper level courses)

18 semester hours of business related courses

Licensure Requirements: Meets

Education Requirements:
Credit Requirements: 150 semester credits (225 quarter hours) from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution needed for licensure. Please see the additional requirements below for more coursework requirement information. UW Students that do both the undergraduate (120 credits) and the graduate program (30 credits) should meet the 150 credit requirement. Please see the additional requirements below for more coursework requirements and experience requirements.

Minimum Degree: Baccalaureate degree

Additional Requirements: 36 semester hours of non duplicative accounting courses of which 30 semester hours must be upper level. 30 semester hours of related courses include: Business administration, Statistics, Computer science, information systems or data processing, Economics, Finance, Management, Business law, College algebra or more advanced mathematics, Advanced written communication, Advanced oral communication, General ethics, Marketing, and Other courses that are closely related to the subject of accounting or that are satisfactory to the Board. 1 year (2000 hours) of experience is needed before applying for licensure. The applicant’s experience must be sufficient to demonstrate the applicant’s ability for critical inquiry and analysis of financial accounting information, including balance sheets, income statements, cash flow statements and tax returns and the applicant’s ability to communicate, either orally or in writing, on the results of an inquiry or analysis of that information to an employer, client or a third party.

Please see the websites below for more information:

https://www.azaccountancy.gov/

https://www.azaccountancy.gov/Certification/FAQs.aspx

Examination requirements: Meets

Education Requirements
Credit Requirements: 120 Semester Hours

Minimum Degree: Baccalaureate degree

Additional Requirements: 30 semester hours of upper level accounting including financial accounting (intermediate), management accounting (cost), government/NFP (institutional), federal taxation (advanced income tax or fundamentals of taxation), auditing and attestation, and accounting information systems, pass with a grade C or above. 30 semester hours of upper level business passed with a grade C or above.

Licensure requirements: Meets

Education Requirements:
Credit Requirements: 150 credit hours (225 quarter hours) required for licensure. UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement. Please see the additional requirements below for specific requirements.

Minimum Degree: Baccalaureate degree

Additional Requirements: 30 semester hours of upper level accounting including: financial accounting (intermediate), management accounting (cost), government/NFP (institutional), federal taxation (advanced income tax or fundamentals of taxation), auditing and attestation, and accounting information systems, pass with a grade C or above, 30 semester hours of upper level business passed with a grade C or above.  Successful candidates must complete the 150 credit hour education requirement within 3 years of the date the last CPA exam section was passed. Candidates who are unable to complete this education requirement within 3 years due to extreme hardship (medical or other) may apply to the Board for an extension.

Please see the websites below for more information:

https://www.asbpa.arkansas.gov/

https://www.asbpa.arkansas.gov/wp-content/uploads/2020/07/Rule-3.pdf

Examination requirements: Meets

Education Requirements
Credit Requirements: 150 Semester credits (225 quarter hours). UW's undergraduate program only requires 120 credit hours, 30 additional credit hours required. Students that also complete the UW graduate program (30 credit hours) will qualify with 150 credit hours being met. Please see the additional requirements below for specific coursework and experience information.

Minimum Degree: Baccalaureate degree 

Additional Requirements:  Must include 24 semester hours in accounting subjects and 24 semester hours in business-related courses are required to take the CPA Exam in California. 20 semester units accounting study (accounting and business subjects). 10 semester units ethics study. (Requirements may vary. Contact the California State Board for more information on California requirements for the CPA exam.) Applicants must also display 1 year of completed accounting experience prior to licensure application.

Licensure requirements: Meets

Education Requirements
Credit Requirements: 150 Semester credits (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement. Please see the additional requirements below for specific course and experience requirements.

Minimum Degree: Baccalaureate degree 

Additional Requirements: Must include 24 semester hours in accounting subjects and 24 semester hours, 20 semester units accounting study (accounting and business subjects), 10 semester units ethics study. Applicants must also display 1 year of completed accounting experience prior to licensure application.

Please see the websites below for more information:

https://www.dca.ca.gov/cba/

https://www.dca.ca.gov/cba/applicants/applbook.pdf

 

Examination requirements: Meets

Education Requirements
Credit Requirements: 120 semester hours

Minimum Degree: Baccalaureate degree

*You can sit for the exam without a Bachelor's Degree if:

- You are enrolled in a program where you receive a Bachelor's Degree upon completion of a combined degree program (Dual Degree)

- Your program requires 150 semester hours for graduation

- Your program does not offer a Bachelor's Degree but instead confers a Master's or higher degree

Additional Requirements: 27 semester hours in accounting, 21 must be in upper division.  6 hours must be in auditing of which 3 hours must cover Generally Accepted Auditing Standards (GAAS). 3 separate hours of accounting ethics is also required and 21 semester hours in Business.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester credits (non-duplicative coursework at the undergraduate or graduate level). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement. Please see the additional requirements below for more coursework and experience requirements.

Minimum Degree: Baccalaureate degree

Additional Requirements: 33 semester hours in accounting, 21 must be in upper division.  27 semester hours of accounting courses, excluding introductory accounting courses: 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 6 hours must be in auditing of which 3 hours must cover Generally Accepted Auditing Standards (GAAS). 3 separate hours of accounting ethics is also required and 21 semester hours in Business. 1 year of working experience in ONE of the following areas: Public Accounting, Industry, Government or Academia. 

Please see the websites below for more information:

https://dpo.colorado.gov/Accountancy

https://nasba.org/licensure/nasbalicensing/colorado/

 

Examination requirements: Meets

Education Requirements
Credit Requirements: 120 semester hours (180 quarter hours)

Minimum Degree: Baccalaureate degree

Additional Requirements: 46 semester hours of accounting and related subjects, 24 of which must be in accounting

Licensure requirements: Meets

Education Requirements
Credit Requirements: 150 semester hours (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement. Please see the additional requirements below for specific coursework and experience requirements.

Minimum Degree: Baccalaureate degree

Additional Requirements: 36 semester hours in accounting, 30 semester hours in economics & business administration, 60 semester hours in general education and 24 semester hours in any credit subject. Minimum 2 years experience, 104 weeks for applicants who took the exam after January 1, 2000 with 150 semester credit hours.

Please see the websites below for more information:

https://portal.ct.gov/DCP/Occupational-and-Professional-Division/Occupational--Profess/Certified-Public-Accountants 

https://portal.ct.gov/DCP/License-Services-Division/License-Division/CPA-Application-Process#Passed

 

Examination requirements: Meets

Education Requirements
Credit Requirements: 120 credit hours (180 quarter hours)

Minimum Degree: Baccalaureate Degree

Additional Requirements: 24 semester hours or equivalent quarter hours in accounting, including financial accounting, auditing, and taxation

Licensure requirements: Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement. Please see the additional requirements below for specific degree and experience requirements.

Minimum Degree: Baccalaureate Degree

Additional Requirements: 24 semester hours or equivalent quarter hours in accounting, including financial accounting, auditing, and taxation. Must have 1 year of qualifying experience and shall consist of full or part-time employment 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 performance of services.

Please see the websites below for more information:

https://dpr.delaware.gov/boards/accountancy/

https://regulations.delaware.gov/AdminCode/title24/100.shtml

 

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units) needed to sit for the exam and licensure. UW's undergraduate program only requires 120 credit hours, 30 additional credit hours required. Students that also complete the UW graduate program (30 credit hours) may qualify with 150 credit hours being met. Please see the additional requirements below for specific coursework and experience information.

Minimum Degree: Baccalaureate degree

Additional Requirements: Degree with concentration in accounting and a minimum of 24 semester units in accounting, auditing or federal taxation courses.

Please see the website below for more information:

https://dcra.dc.gov/accountancy

 

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester hours (180 quarter hours)  

Minimum Degree: Baccalaureate degree

Additional Requirements: 24 semester hours of upper level accounting including coverage of taxation, auditing, cost/managerial, and financial 

24 semester hours of upper level business courses, including 3 semester hours in business law

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter hours) to apply for licensure. UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement. Please see the additional requirements below for more specific coursework and experience requirements.

Minimum Degree: Baccalaureate degree

Additional Requirements: Upper division credit hours, 30 semester or 45 quarter hours (Note: All accounting courses and not less than 21 semester or 32 quarter hours of general business courses must be at the upper-division level) to include coverage in auditing, and cost accounting, and three semester or four quarter hours of financial accounting and three semester or four quarter hours of taxation both of which must be based on USA accounting standards. Business credit hours 36 semester or 54 quarter hours to include three semester or four quarter hours of business law based on USA Law (UW only requires 33 credit hours in business courses, students will need to take 3 more credit hours to applicable for licensure). All general business courses, including accounting courses in excess of the 30 semester hours required, must be taken at the upper-division level, except for Introductory Macro and Micro Economics, Business Law, Introductory Statistics, Introduction to Computer Information Systems, and any written or oral communication course described in paragraph. Applicants will also need 1 year of experience that must be verified by a CPA prior to licensure application.

Please see the website below for more information:

http://www.myfloridalicense.com/DBPR/certified-public-accounting/#

http://www.myfloridalicense.com/DBPR/certified-public-accounting/licensure/ 

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester units (180 quarter units) 

Minimum Degree: Baccalaureate degree

Additional Requirements: 20 semester hours or equivalent quarter hours of intermediate accounting or above.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units) to apply for licensure. UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement. Please see the additional requirements for specific coursework and experience requirements. 

Minimum Degree: Baccalaureate degree

Additional Requirements: Thirty (30) semester hours in Accounting above the introductory level, Twenty-four (24) semester hours in business related subjects. 1 year of experience (2000 hours) verified by a licensed CPA must be completed immediately before the date of application for licensure.

Please see the websites below for more information:

https://gsba.georgia.gov/

https://nasba.org/licensure/nasbalicensing/georgia-2/

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester units (180 quarter units) 

Minimum Degree: Baccalaureate degree

Additional Requirements: 24 semester hours in upper division accounting courses

24 semester hours in upper division business courses, including 6 hours in Economics, 3 hours in Finance, and 3 hours in Business Law.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter hours) and 1 year of experience to apply. Applicants that took a CPA exam outside of Guam will need 150 credit hours (225 quarter units) and at least 1 year of public accountancy experience prior; Applicants that did not meet the 150 credit hour requirements will need 2 years of experience in public accountancy prior. UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement, but if a student apply's with only 120 credit hours they will need to meet the two years of experience requirement. Please see the additional requirements below for specific coursework requirements.

Minimum Degree: Baccalaureate degree

Additional Requirements: 24 semester hours in upper division accounting courses, 24 semester hours in upper division business courses, including 6 hours in Economics, 3 hours in Finance, and 3 hours in Business Law. 

Please see the website below for more information:

http://www.guamboa.org/

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester units (180 quarter units)

Minimum Degree: Baccalaureate degree

Additional Requirements: 18 semester hours of advanced accounting IF Bachelor's Degree is not in accounting

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units)

Minimum Degree: Baccalaureate degree

Additional Requirements: 24 semester (36 quarter) hours in accounting courses, including, without limitation, courses in financial accounting, auditing, taxation, and managerial accounting, of which 18 semester
(27 quarter) hours are upper division or graduate level accounting courses. 24 semester (36 quarter) hours in upper division or graduate level accounting or nonaccounting business-related courses. UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Please see the websites below for more information:

http://cca.hawaii.gov/pvl/boards/accountancy/

https://cca.hawaii.gov/pvl/files/2013/06/Instruct-App-for-CPA-Lic_10.16R.pdf

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester units (180 quarter units) 

Minimum Degree: Baccalaureate degree

Additional Requirements: 30 semester hours or equivalent quarter hours in business with 20 semester hours or equivalent quarter hours in accounting

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units) to apply for CPA license.

Minimum Degree: Baccalaureate degree

Additional Requirements: 30 semester hours or equivalent quarter hours in business with 24 semester credit hours in accounting at the undergraduate level, or 15 semester hours at the graduate level; these hours must include coursework in management, accounting, taxation, auditing and financial accounting. UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement. 1 year (2000 hours) of work experience in a type of service or advice involving the use of accounting, auditing/attest, management advisory, financial advisory, tax advice, or consulting is also required.

Please see the websites below for more information:

https://isba.idaho.gov/ISBAPortal/

https://www.accountingedu.org/idaho-cpa/

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units) with Baccalaureate are required in the Illinois requirements to take the CPA exam and to apply for licensure. UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate degree

Additional Requirements: For a a graduate degree in accounting, no specific classes are required as long as there are 150 semester units. For a graduate degree in business, out of the 150 semester units you must have 30 semester credit hours in accounting including Managerial Accounting, Taxation, Financial Accounting, Audit, and at least two semester credit hours of Research & Analysis (as of 1/1/2019, Research and Analysis will not be required). For an undergraduate degree (regardless of major), you must have 150 total semester units and 30 of them must be made up of the accounting classes including those stated above. In addition, you must have 24 semester credit hours in business including two semester credit hours of Business Communication and three of Business Ethics.

Please see the website below for more information:

https://www.ilboe.org/

Exam and Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units) to sit for the exam and to apply for licensure. UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate degree

Additional Requirements: 24 semester hours or equivalent quarter hours in undergraduate accounting or 15 semester hours or equivalent quarter hours in graduate level accounting or a equivalent combination of both. 24 semester hours of equivalent quarter hours in business, including up to 6 hours of business and tax law and up to 6 hours of computer science.

Please see the website below for more information:

https://www.in.gov/pla/professions/indiana-board-of-accountancy/

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units) needed to sit for the exam and to apply for licensure. UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate degree

Additional Requirements: 24 semester hours or equivalent quarter hours in accounting, including at least one course of each of the following: financial accounting, auditing, taxation, and management accounting. At least 24 additional semester hours in business–related courses, not including internships or life experience. For licensure 1 year of experience needed and 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.

Please see the websites below for more information:

https://plb.iowa.gov/board/accountants

https://plb.iowa.gov/sites/files/plb/documents/FAQ%20CPA%20Exam%20Candidates.pdf

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units) to take the exam and to apply for licensure (certificate application). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate degree

Additional Requirements: Must complete 42 semester hours in business and general education courses, including the following: (A) Macro- and micro-economics plus one upper division economics course; (B) at least two courses in the legal aspects of business or business law; (C) college algebra or higher level math course; (D) statistics and probability theory course; (E) computer systems and applications course; (F) finance course; (G) management and administration course; (H) marketing course; and (i) production, operations research, or applications of quantitative techniques to business problems course. 30 semester credit hours in courses in accounting theory and practice, including the following: (A) Financial accounting course; (B) managerial accounting beyond an introductory course; (C) auditing course; (D) income tax course; and (E) accounting systems beyond an introductory computer course. Minimum of 11 hours in written and oral communications type classes are required.

Please see the website below for more information:

https://ksboa.kansas.gov/

 

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement. Please see the additional requirements below for specific coursework and experience needed for CPA licensure.

Minimum Degree: Baccalaureate degree

Additional Requirements: 39 semester hours in business-related subjects, of which at least 27 semester hours must be accounting courses, and the remaining hours in subjects such as finance, marketing, economics, management, statistics, and computers. Completed 1 year of experience in an accounting or auditing position in public practice, industry or government that can be verified by a CPA, in any state, that had an active license during the year of employment to be verified. A year of experience is defined as 2,000 hours in a period of not less than 12 months. 

Please see the websites below for more information:

https://cpa.ky.gov/Pages/default.aspx

https://cpa.ky.gov/becomingcpa/Pages/Initial-License.aspx

 

Examination & Licensure Requirements: May not meet

Education Requirements
Credit Requirements: 150 semester units (225 quarter units) needed to sit for the exam and for licensure. UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement. The issue is Louisiana has residency requirements prior to application, students will need to meet this before applying. Please see the additional requirements below for more information.

Minimum Degree: Baccalaureate degree

Additional Requirements:  Applicants must have maintained continuous residence (physical presence) in Louisiana for a period of not less than 120 days within the one year period preceding (before) the date of the initial examination. 24 semester hours (or 21 graduate level) of accounting, including 6 hours  intermediate accounting, 3 hours cost accounting, 3 hours income tax accounting, 3 hours auditing, 3 hours advanced financial accounting OR Not-for-profit OR accounting theory, 6 hours of additional accounting above the introductory level. 24 semester hours of business courses, including 3 hours business law exclusively covering Uniform Commercial Code and forms of commercial transactions. Experience is not required to sit for the CPA exam.  But, you must have the necessary one (1) year of qualifying experience verified by a licensed CPA in order to obtain your CPA certificate (license).  At least one year of experience must be confirmed by employers and verified by a licensed CPA who is in a position to know, that was within the four years preceding the date of the license application.

Please see the websites below for more information:

http://cpaboard.state.la.us/

http://cpaboard.state.la.us/becoming-a-cpa/

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester units (180 quarter units)

Minimum Degree: Baccalaureate degree

Additional Requirements: 15 semester hours of accounting with at least 3 hours in auditing and attestation and one or more of the following: financial accounting and reporting for business, financial accounting for government and not-for-profit, auditing and attestation services, manager/cost accounting, taxation, fraud examination, internal controls and risk assessment, financial state analysis, accounting research and analysis, tax research and analysis, accounting information systems, ethics relevant to the practice of public accounting

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate degree

Additional Requirements: With the course experience listed above, an applicant must also demonstrate 2 years of experience under the direction of a certified public accountant licensed by any state or territory of the United States or equivalent direction, as determined by the board, by a licensed professional in another country and must meet the other requirements prescribed by the board by rule.

Please see the website below for more information:

https://nasba.org/exams/cpaexam/maine/

https://www.maine.gov/pfr/professionallicensing/professions/accountancy

http://www.mainelegislature.org/legis/statutes/32/title32sec12228.html

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester (180 quarter hours). 

Minimum Degree: Baccalaureate degree

Additional Requirements: Thirty (30) semester hours or 45 quarter credit hours in Group I, which requires 27 semester or 41 quarter credit hours, must be in accounting and related subjects, and three semester credit hours or 4.5 quarter credit hours must be in ethics.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate degree

Additional Requirements: Must complete 3 hours of each: auditing, cost accounting, US federal income tax, business ethics OR accounting ethics OR philosophy of ethics; 9 semester hours of financial accounting; and 9 semester hours of accounting electives; 3 semester hours of ethics. 30 semester hours (45 quarter hours) of business-related education from 5 of the 9 areas: computer science/information systems, quantitative methods, business communication, US business law, marketing, management, corporation or business finance, economics, statistics. And at least one year of experience in accounting, advice using accounting, attest, management advisory, financial advisory, tax or consulting skills. 

Please see the website and document below for more information:

http://www.dllr.state.md.us/license/cpa/

Exam and Licensure course checklist

Exam Requirements: Meets

Education Requirements
Credit Requirements: 120 semester hours (180 quarter hours) to sit for exam.
Minimum Degree: Baccalaureate degree

Additional Requirements: 21 semester hours of accounting, including coverage of financial accounting, auditing, taxation, and management/cost accounting. 9 semester hours of business, including coverage of business law, finance, and information systems.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate degree

Additional Requirements: 21 semester hours of accounting, including coverage of financial accounting, auditing, taxation, and management/cost accounting. 9 semester hours of business, including coverage of business law, finance, and information systems. Also Full- or part-time experience in public accounting that extends over a period of no less than a year no more than 3 years, and includes no fewer than 2,000 hours of service.

Please see the websites below for more information:

https://nasba.org/exams/cpaexam/massachusetts/

https://www.mass.gov/orgs/board-of-public-accountancy

https://www.mass.gov/how-to/how-to-apply-for-an-initialreciprocal-accountancy-license

https://www.mass.gov/doc/cpa-application-checklist/download

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester credits (180 quarter hours).

Minimum Degree: Baccalaureate degree in Accounting

Additional Requirements: Degree must include 3 semester hours in auditing, 21 hours in financial accounting and accounting theory, managerial accounting, accounting systems and controls, US federal taxation, and government accounting. Must also have completed 24 semester hours in general business subjects.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate degree in Accounting

Additional Requirements: Degree must include 3 semester hours in auditing, 21 hours in financial accounting and accounting theory, managerial accounting, accounting systems and controls, US federal taxation, and government accounting. Must also have completed 24 semester hours in general business subjects. 1 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.

Please see the websites below for more information:

https://nasba.org/exams/cpaexam/michigan/

https://www.michigan.gov/lara/0,4601,7-154-89334_72600_72602_72731_72855---,00.html

https://www.michigan.gov/documents/lara/Accountancy_517288_7.pdf

 

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester units (180 quarter units). Residency requirements also apply, please see the additional reqirements below for more information.

Minimum Degree: Baccalaureate with an accounting concentration. May sit with lesser or no degree if experience requirements are satisfied

Additional Requirements: Bachelor's or higher degree that includes or is supplemented by at least 24 semester hours of accounting at the intermediate or advanced level*, including courses dedicated to each of the following subjects: financial accounting, auditing, taxation and management accounting.*Intermediate or advanced level coursework includes courses taken beyond the introductory level. Be a resident of Minnesota, attend a school in Minnesota in which you are seeking education designed to qualify you to sit for the CPA examination, or work in Minnesota for the purpose of obtaining qualifying experience. Or In the case of a nonresident, the application must be supported by a statement that you are currently, or will have been within the 90 days preceding or following the date of the CPA examination applied for, a resident of Minnesota, attending a school in Minnesota in which the applicant is seeking education designed to qualify the applicant to sit for the CPA examination, or working in Minnesota for the purpose of obtaining qualifying experience.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate with an accounting concentration. May sit with lesser or no degree if experience requirements are satisfied

Additional Requirements: Bachelor's or higher degree that includes or is supplemented by at least 24 semester hours of accounting at the intermediate or advanced level*, including courses dedicated to each of the following subjects: financial accounting, auditing, taxation and management accounting.*Intermediate or advanced level coursework includes courses taken beyond the introductory level. Also includes a total of 48 hours in business-related subjects and intermediate or higher accounting coursework (counting the 24 originally earned to sit for the exam). All candidates for a Minnesota license must have one full year of experience.

Please see the website below for more information:

https://nasba.org/exams/cpaexam/minnesota/

http://www.boa.state.mn.us/

http://www.boa.state.mn.us/applicants.html#educationsection

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate with accounting concentration and 150 semester units

Additional Requirements: Minimum 48 semester hours upper division or graduate level accounting and business related courses. Accounting courses must be a minimum 24 of the 48 hours. 24 semester hours or equivalent quarter hours must be in upper level or graduate level accounting (3 hours each must be in financial accounting, auditing, taxation, management/cost accounting, and government/not-for-profit accounting). 24 semester hours of upper level business courses. Applicant must make application for licensure within 3 years of passing the CPA examination. The candidate must have at minimum, one year meaningful experience gained by full time employment within three years from the date of successful completion of the CPA examination, under the supervision and direction of a CPA licensee.

Please see the website below for more information:

https://www.msbpa.ms.gov/licensing-exams

https://www.msbpa.ms.gov/

 

Examination and Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate with 150 semester units 

Additional Requirements: On and after June 30, 2021, applicants for initial licensure shall demonstrate completion of at least 150 semester credit hours of college education and earned a baccalaureate degree and/or graduate degree from an accredited college or university approved by the board. The 150 semester credit hours shall include a minimum of 30 semester hours in accounting and 30 semester hours in business in undergraduate and/or graduate level courses. Additionally, of the remaining thirty (30) hours required for licensure, an applicant must complete a minimum additional twelve (12) semester credit hours in accounting and business, with six (6) semester credit hours in accounting and six (6) semester credit hours in business in undergraduate and/or graduate level courses. The applicant has one (1) year of accounting experience consisting of full-time employment that is no less than one (1) year and no fewer than two thousand (2,000) hours or in the case of part-time employment, experience that extends over a period of no less than one (1) year and no more than three (3) years and includes no fewer than two thousand (2,000) hours of performance of services.

Please see the website below for more information:

https://www.sos.mo.gov/cmsimages/adrules/csr/current/20csr/20c2010-2.pdf

https://www.pr.mo.gov/accountancy.asp

https://nasba.org/exams/cpaexam/missouri/

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement. There is also an extra examination that must be passed, see the additional requirements below for more information.

Minimum Degree: Baccalaureate

Additional Requirements: Of the 150 credit hours, at least 24 semester hours of non-accounting, general business courses and 24 semester hours of accounting courses above the introductory level and include one course in financial accounting, auditing, taxation, and management accounting. Must pass both the Uniform CPA Examination and AICPA Ethics Exam. Must have completed 2000 hours of acceptable accounting and auditing experience within the three years prior to the date of the application and either attested to by a US CPA, a licensed individual from a professional accounting body with a Mutual Recognition Agreement with NASBA/AICPA, or for military experience evaluated by the board based on information provided by your commanding officer

Please see the website below for more information:

https://boards.bsd.dli.mt.gov/public-accountants/

https://boards.bsd.dli.mt.gov/_docs/pac/cpap-checklist.pdf

https://nasba.org/licensure/nasbalicensing/montana/

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

*There is a residency/work requirement that students must meet before applying.*

Please see the additional requirements below for more information.

Minimum Degree: Baccalaureate with 150 semester units

Additional Requirements: You must be a resident of Nebraska, have a place of business, or be regularly employed in the state of Nebraska. 30 semester (45 quarter) hours in accounting above the introductory level (subjects to be covered include): financial accounting theory, cost/managerial accounting, taxation, auditing, accounting information systems, and governmental/not-for-profit accounting; AND 30 semester (45 quarter) hours in general business subjects (subjects to be covered include): macroeconomics, microeconomics, business law, marketing, management, finance, business ethics, and principles of accounting. Nebraska also requires the AICPA's ethics examination. Two years (4,000 hours) of accounting experience under the supervision of an active certified public accountant.

Please see the website below for more information:

https://nbpa.nebraska.gov/

https://nbpa.nebraska.gov/exams/apply-certificate

https://nasba.org/exams/cpaexam/nebraska/

https://nbpa.nebraska.gov/individuals/experience

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester units (180 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate 

Additional Requirements: For examination, if degree is not in accounting, 21 semester hours of accounting subjects above introductory level are required, including: 9 hours of financial accounting (intermedia I, II, III, or advanced), 3 hours of cost accounting, 3 hours of auditing, 3 hours of federal income tax, and 3 hours of business law. For licensure, 30 semester credits or 45 quarter credits in Accounting courses above the introductory level including: Financial Accounting 9 Credits, Cost Accounting 3 Credits, Auditing 3 Credits, Federal Income Tax 3 Credits, Accounting Electives 12 Credits. Also 3 semester credits or 4.5 quarter credits of Business Law. Finally 24 semester credits or 36 quarter credits in Business at the undergraduate or graduate level. The courses must in areas other than accounting and courses already provided above. Subjects to covered include: Behavior of Organizations, Business Finance, Business Law, Computers, Data Processing, Economics, Ethics in Business, Management, Marketing, Oral Communication, Quantitative Applications in, Business, Statistics, Communication, Legal & Social Environment. 2 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 4 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.

Please see the website below for more information:

https://www.nvaccountancy.com/

https://www.nvaccountancy.com/cpaexaminstructions.fx

https://www.nvaccountancy.com/requirements.fx

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester units (180 quarter units) 

Minimum Degree: Baccalaureate 

Additional Requirements: 30 semester hours of accounting courses, including financial accounting auditing, taxation, and management accounting. 24 semester hours of business coursers other than accounting.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate 

Additional Requirements: 30 semester hours of accounting courses, including financial accounting auditing, taxation, and management accounting. 24 semester hours of business coursers other than accounting.  A minimum of one year experience. Experience gained in the areas of public accounting, industry and/or government are considered acceptable experience.

Please see the website below for more information:

https://www.oplc.nh.gov/board-accountancy

https://nasba.org/licensure/nasbalicensing/new-hampshire/

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester hours (180 quarter hours)

Minimum Degree: Bachelor's Degree in any field of study

Additional Requirements: 24 semester hours in accounting and 24 semester hours in business.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester hours (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Bachelor's Degree in any field of study

Additional Requirements: 24 semester hours in accounting and 24 semester hours in business. Applicants also need 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, all of which was verified by a professional CPA licensee.

Please see the website below for more information:

https://www.njconsumeraffairs.gov/acc/Pages/default.aspx

https://www.njconsumeraffairs.gov/Statutes/accountancylaw.pdf

https://nasba.org/exams/cpaexam/newjersey/

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester units (180 quarter units)

Minimum Degree: Baccalaureate with 120 semester units

Additional Requirements: 30 Semester hours or equivalent quarter hours in accounting or auditing, including 15 hours completed in-person; excluding finance courses; and no more than 3 hours in business law.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate with 120 semester units

Additional Requirements: 30 Semester hours or equivalent quarter hours in accounting or auditing, including 15 hours completed in-person; excluding finance courses; and no more than 3 hours in business law. At least one year of experience providing service or advice involving the use of accounting, attest, management advisory, financial advisory, tax, or consulting skills is required.

Please see the website below for more information:

https://www.rld.nm.gov/boards-and-commissions/individual-boards-and-commissions/accountancy/

https://nasba.org/exams/cpaexam/newmexico/

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester credits (180 quarter hours)

Minimum Degree: Baccalaureate

Additional Requirements: Must include courses in financial accounting, cost or managerial accounting, taxation, and auditing.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate

Additional Requirements: 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. 36 semester (54 quarter) hours in general business. One year of acceptable full-time experience, or the equivalent thereof, shall be required for an applicant who has met the professional education requirements

Please see the websites below for more information:

http://www.op.nysed.gov/prof/cpa/

https://nasba.org/exams/cpaexam/newyork/

http://www.op.nysed.gov/prof/cpa/part70.htm

Examination Requirements: Meets

 Education Requirements
Credit Requirements: 120 semester credits (180 quarter units)

Minimum Degree: Baccalaureate

Additional Requirements: 30 semester hours, or the equivalent in quarter hours, of undergraduate accountancy courses which shall include no more than six semester hours of accounting principles and no more than three semester hours of business law.

Licensure Requirements: Meets

 Education Requirements
Credit Requirements: 150 semester credits (225 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement. 

Minimum Degree: Baccalaureate

Additional Requirements:  24 semester hours of coursework which include one (1) three (3) semester hour course from at least eight (8) 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 or the equivalent thereof, is in compliance.

Please see the websites below for more information:

https://nccpaboard.gov/

https://nccpaboard.gov/applicants/exam-applicants/

https://nccpaboard.gov/applicants/licensure-applicants/

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement. 

Minimum Degree: Baccalaureate with 150 semester units

Additional Requirements: 24 semester credits or equivalent of accounting education (not to include principles or equivalent). 24 credits of other upper level business courses. Must have one year of experience an must be verified. This experience is acceptable if it was gained through employment in government, industry, academia, or public accounting. 
*You may sit for the exam prior to reaching 150 units but will need to complete your education within six months of your exam application date.

Please see the websites below for more information:

https://www.ndsba.nd.gov/

https://www.ndsba.nd.gov/requirements-become-cpa

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate 

Additional Requirements: Twenty-four (24) semester hours in accounting at the upper division or graduate level to include financial accounting, auditing, taxation and management accounting. Twenty-four (24) semester hours in business related subjects (other than accounting) at the undergraduate or graduate level.

Please see the websites below for more information:

https://nasba.org/licensure/nasbalicensing/cnmi/

http://www.cnmilaw.org/pdf/public_laws/13/pl13-52.pdf

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester credits (180 quarter hours) OR achieved a score of at least 620 on the Graduate Management Admission Test (GMAT) Exam with an Associate's degree.

Minimum Degree: Baccalaureate with 120 semester units

Additional Requirements: 30 semester hours or equivalent quarter hours in upper level accounting including at least one of each: taxation, auditing (internal auditing not applicable), financial accounting, management accounting, professional ethics and responsibilities. 24 semester hours of business courses.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate

Additional Requirements: 30 semester hours or equivalent quarter hours in upper level accounting including at least one of each: taxation, auditing (internal auditing not applicable), financial accounting, management accounting, professional ethics and responsibilities. 24 semester hours of business courses. One year of experience in one of the following areas A public accounting firm; Government; Business; Academia.

Please see the websites below for more information:

https://nasba.org/exams/cpaexam/ohio/

https://acc.ohio.gov/Resources/FAQs

https://codes.ohio.gov/ohio-revised-code/section-4701.06

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate with 150 semester units or Graduate degree

Additional Requirements: 76 semester hours of upper division courses (above 2,000-level)

30 semester hours of accounting above principles and introductory accounting, including one course in auditing or assurance with a concentration on external auditing standards. 9 semester hours of upper division business in any or all of the subjects: economics,  statistics,  finance,  marketing, business management,  business  law, business  communication, financial information systems, risk management, and computer science. Documentation has been provided that the certification applicant has a total of 1,800 hours of part time or full time work experience in accounting. This requirement may be satisfied through work experience in government, industry, academia, or public practice. Acceptable work experience includes accounting, attest, tax, and related services.

Please see the websites below for more information:

https://www.ok.gov/oab_web/Departments/Examination/index.html

https://www.ok.gov/oab_web/documents/OAB%20FORM%20E001%20-%20Complete%20Application%20for%20Qualification%20.pdf

https://www.ok.gov/oab_web/documents/ACT_CODE_Amended%209-11-2020.pdf

 

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester hours (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate with 150 semester hours

Additional Requirements: 24 Semester hours in accounting, 24 semester hours in upper division business courses, including business management, marketing, and business law (300 (3000) level or above). One year full-time employment or a total of 2,000 hours of equivalent part-time experience obtained over a period of 12 or more months.

Please see the websites below for more information:

https://www.oregon.gov/BOA/Pages/CPA-Exam-Information.aspx

https://www.oregon.gov/BOA/Pages/License-Application-Requirements.aspx

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester credits (180 quarter hours)

Minimum Degree: Baccalaureate 

Additional Requirements: 24 semester hours or equivalent quarter hours in accounting and auditing, business law, micro or macro economics, and financial or tax subjects.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate 

Additional Requirements: 24 semester hours or equivalent quarter hours in accounting and auditing, business law, micro or macro economics, and financial or tax subjects. Must have one year of experience verified by a professional CPA. The CPA verifier must be actively licensed throughout the whole period of verification. The form can only be uploaded or sent to the Board Office (for out of state licensees) by the CPA verifier.

Please see the websites below for more information:

https://www.dos.pa.gov/ProfessionalLicensing/BoardsCommissions/Accountancy/Pages/default.aspx

https://www.accounting-education.org/cpa-requirements/pennsylvania/

https://www.accounting-education.org/cpa-requirements/pennsylvania/

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate degree from a Board approved university or college.

Additional Requirements: 32 semester units must be in Accounting courses and 32 hours must be in general business courses. One 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. Must be under the direct supervision of an active CPA in good standing.

Please see the websites below for more information:

https://nasba.org/licensure/nasbalicensing/puerto-rico/

https://www.estado.pr.gov/en/authorized-public-accountants/

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate with 150 semester units or Graduate degree with 150 semester units or special 120 hour rule

Additional Requirements: Graduate Degree with concentration in accounting. Graduate Degree accredited in business-24 semester or equivalent quarter hours in undergraduate accounting or 15 semester hours or equivalent quarter hours in graduate accounting or a combination thereof. B.A. Degree or higher degree with 24 semester or equivalent quarter hours in undergraduate or graduate level accounting. Transfer of grades – the applicant must meet all current requirements in Rhode Island at the time the application is made. One year (minimum of 1,820 hours) of experience required. 

Please see the websites below for more information:

https://dbr.ri.gov/divisions/accountancy/

https://rules.sos.ri.gov/regulations/part/400-00-00-1

https://nasba.org/exams/cpaexam/rhodeisland/ 

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester credits (180 quarter hours)

Minimum Degree: Baccalaureate degree

Additional Requirements: 24 semester hours of upper division accounting including financial accounting, managerial accounting, US taxation, and auditing. 24 semester hours of business courses, which may include economics, finance, business law, management, computer science, marketing, and accounting hours not already used to fulfill above requirement.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate degree

Additional Requirements: 24 semester hours of upper division accounting including financial accounting, managerial accounting, US taxation, and auditing. 24 semester hours of business courses, which may include economics, finance, business law, management, computer science, marketing, and accounting hours not already used to fulfill above 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.

Please see the websites below for more information:

https://llr.sc.gov/acct/

https://llr.sc.gov/acct/forms/law_title40.pdf

https://nasba.org/exams/cpaexam/southcarolina/

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate with 150 semester units

Additional Requirements: At least 24 semester units of graduate or upper division undergraduate level accounting courses and 24 semester units of upper division business courses. Must have one year of experience that consists of full or part-time employment 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 performance of services. An applicant for issuance of an initial certificate must have the experience verified to the board by a licensed CPA.

Please see the websites below for more information.

 https://dlr.sd.gov/accountancy/

https://sdlegislature.gov/Rules/Administrative/15225

https://sdlegislature.gov/Statutes/Codified_Laws/2060524

 

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester units (180 quarter units)

Minimum Degree: Baccalaureate 

Additional Requirements: 18 semester hours of upper division accounting

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate 

Additional Requirements: Education must include 30 semester hours in accounting (24 of which must be in upper division courses) and 24 semester hours in business courses. At least one year of experience required. No fewer than 2000 hours of experience accepted (earned in no less than one year or more than three years).

Please see the websites below for more information:

https://www.tn.gov/commerce/regboards/accountancy/license-applicant-resources/licensing-requirements-exams.html

https://www.tn.gov/commerce/regboards/accountancy.html

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate with 150 semester units

Additional Requirements: 30 hrs or equivalent quarter hrs of upper level ACCT courses (15 hours requires physical attendance on campus; 2 credit hours required in accounting or taxation research and analysis). 24 upper level hours in business courses. 3 hours of Board-approved Ethics course. One year of experience is also required for licensure.

Please see the websites below for more information:

https://www.tsbpa.texas.gov/

https://www.tsbpa.texas.gov/forms/by-title.html

https://www.tsbpa.texas.gov/pdffiles/x0004.pdf

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester units (180 quarter units)

Minimum Degree: Baccalaureate with 120 semester units

Additional Requirements: 24 semester hours (36 quarter hours) in upper division and graduate level accounting courses covering the following subjects: financial accounting, auditing, taxation, and management accounting; AND 24 semester hours (36 quarter hours) in non-accounting business or related courses covering each of the following subjects: business law, computers, economics, business ethics, finance, business statistics and quantitative methods, written and oral business communications, business administration such as marketing, production, management, policy or organizational behavior.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate with 150 semester units

Additional Requirements: 24 semester hours (36 quarter hours) in upper division and graduate level accounting courses covering the following subjects: financial accounting, auditing, taxation, and management accounting; AND 24 semester hours (36 quarter hours) in non-accounting business or related courses covering each of the following subjects: business law, computers, economics, business ethics, finance, business statistics and quantitative methods, written and oral business communications, business administration such as marketing, production, management, policy or organizational behavior; Lower division business courses are acceptable toward the education requirement for the Examination but may not be accepted toward the education requirement for licensure. One year of experience also required for licensure.

Please see the websites below for more information:

https://nasba.org/exams/cpaexam/utah/

https://dopl.utah.gov/cpa/

https://dopl.utah.gov/cpa/cpa_endorsement_map.pdf

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester credits (180 quarter hours)

Minimum Degree: Baccalaureate Degree

Additional Requirements: 30 semester hours of upper division accounting, including 6 hours financial accounting, 3 hours auditing, 3 hours US income tax, 3 hours US business law, and 3 hours ethics

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate Degree

Additional Requirements: A minimum of 42 semester hours of accounting, auditing, and related subjects as the Board determines to be appropriate. Also one year of experience in public accounting, meeting the requirements prescribed by Board rule or other experience or employment that the Board in its discretion considers substantially equivalent.

Please see the websites below for more information:

https://nasba.org/exams/cpaexam/vermont/

https://sos.vermont.gov/accountancy/

https://legislature.vermont.gov/statutes/section/26/001/00071a

https://legislature.vermont.gov/statutes/chapter/26/001

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester units (180 quarter units) 

Minimum Degree: Baccalaureate 

Additional Requirements: (30) or more semester hours of study in accounting, business law, economics, and finance (of which a minimum of twenty (20) semester hours are in accounting).

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate 

Additional Requirements:  Applicant must have earned a Baccalaureate or Graduate degree from an accredited university; obtained at a minimum 24 semester hours of accounting courses including auditing & attestation, financial accounting and reporting, cost and management accounting, and taxation; in addition, 24 semester hours of business courses. One year of experience also required for licensure. Employment shall consist of full or part time employment 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 performance of services.

Please see the websites below for more information:

https://nasba.org/licensure/nasbalicensing/virgin-islands/

https://dlca.vi.gov/boardcertifications/steps/cparequirements/

https://dlca.vi.gov/pdf/cpa_application_form.pdf

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester credits (180 quarter hours)

Minimum Degree: Baccalaureate

Additional Requirements: 24 semester hours of upper level accounting, including auditing, financial accounting, management accounting and taxation. 24 semester hours of business courses.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate

Additional Requirements: 24 semester hours of upper level accounting, including auditing, financial accounting, management accounting and taxation. 24 semester hours of business courses. The applicant must also complete at least 2,080 work hours, or equivalent to one year of full-time employment.

Please see the websites below for more information:

https://boa.virginia.gov/

https://boa.virginia.gov/cpa-exam/requirements/

https://boa.virginia.gov/individual-cpas/initial-license/

Examination & Licensure Requirements:

Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate

Additional Requirements: 24 hours semester hours in accounting subjects (15 upper division), including financial reporting, auditing, and taxation. 24 semester hours in business subjects, including business management, marketing, and business law. 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.

Please see the websites below for more information:

https://acb.wa.gov/

https://acb.wa.gov/individual-licensing/education-requirements

https://acb.wa.gov/individual-licensing/get-your-first-cpa-license/get-your-first-washington-state-license-out-state-ca

https://acb.wa.gov/individual-licensing/experience

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 Semester credits (180 quarter hours)

Minimum Degree: Baccalaureate

Additional Requirements: 30 semester hours or equivalent quarter hours in of upper division accounting courses, including 6 hours of taxation. 27 semester hours or equivalent quarter hours of business courses, including 3 hours in ethics and 2 hours in business law.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 Semester credits (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate

Additional Requirements: 30 semester hours or equivalent quarter hours in of upper division accounting courses, including 6 hours of taxation. 27 semester hours or equivalent quarter hours of business courses, including 3 hours in ethics and 2 hours in business law. At least 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. The experience requirement may be satisfied by employment in private practice, government, industry, not-for-profit organization, academia or public practice. An applicant's experience must be verified by a licensee and must meet requirements specified by rule.

Please see the websites below for more information:

https://www.boa.wv.gov/

https://www.boa.wv.gov/exam/AcademicRequirements.asp

https://www.boa.wv.gov/Licensing/EducationExaminationExperience.asp

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester units (180 quarter units)

Minimum Degree: Baccalaureate

Additional Requirements: 24 semester hours or equivalent quarter hours in accounting including financial accounting, auditing, taxation, accounting information systems, cost or managerial accounting. 24 semester hours or equivalent quarter hours in business and economics, including economics, finance, data analytics, business law, and information technology.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester units (225 quarter units).  UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate

Additional Requirements: 24 semester hours or equivalent quarter hours in accounting including financial accounting, auditing, taxation, accounting information systems, cost or managerial accounting. 24 semester hours or equivalent quarter hours in business and economics, including economics, finance, data analytics, business law, and information technology. Also a minimum of 12 months of experience within the last 5
years, acquired after the applicant earned qualifying education for the CPA examination.

Please see the websites below for more information:

https://nasba.org/exams/cpaexam/wisconsin/

https://docs.legis.wisconsin.gov/code/admin_code/accy/2.pdf

https://dsps.wi.gov/Pages/Professions/Accountant/Default.aspx

Examination Requirements: Meets

Education Requirements
Credit Requirements: 120 semester credits (180 quarter hours)

Minimum Degree: Baccalaureate

Additional Requirements: 24 hours of accounting and 24 hours of non-accounting business courses.

Licensure Requirements: Meets

Education Requirements
Credit Requirements: 150 semester credits (225 quarter hours). UW Students that do both the undergraduate (120 credits) and a graduate program (30 credits) should meet the 150 credit requirement.

Minimum Degree: Baccalaureate

Additional Requirements: 24 semester hours of upper division accounting courses and 24 semester hours of business courses. Also must have completed one year of work experience (2000 hours) in the last five years.

Please see the websites below for more information:

https://sites.google.com/a/wyo.gov/wyoming-cpa/individuals

https://drive.google.com/file/d/11ymih8_BB3oHrHpheK1qsOIoHoUGe6aC/view

https://drive.google.com/file/d/1YJoou5v_WQX6Den2k9ECFBx8oL73YHpr/view

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