The requirements to sit for the CPA exam are different for the 54 license-granting jurisdictions (all 50 states plus Puerto Rico, Guam, Virgin Islands, and Washington D.C.).
We will be reviewing the CPA requirements by state in this guide. You can review the different CPA license requirements by state in the table below.
Summary: See how the CPA state requirements differ by state. If you to begin your studies for this exam, consider one of the best CPA prep courses.
CPA Requirements by State Overview
Many states share similar CPA state requirements. However, there are some subtle differences between the different states.
You can view detailed CPA exam requirements by state in our table below. We have linked to each official state CPA board as well if you want some additional information.
|State||Minimum Age||College Credit Required||Accounting Hours Required at Upper Level||Fees||Residency in State Required||US Citizenship Required||Social Security Number Required||Ethics Exam||CPE Hours Required||Link to State CPA Board|
|Alabama||19||150||24||$953.00||No||Yes||Yes||Yes||40 Hours*||Alabama State CPA Board|
|Alaska||19||150||15||$1,008.00||No||No||Yes||Yes||80 Hours**||Alaska State CPA Board|
|Arizona||18||150||36||$933.00||No||No||Yes||Yes||80 Hours**||Arizona State CPA Board|
|Arkansas||None||150||30||$1,003.00||No||No||Yes||No||120 Hours***||Arkansas State CPA Board|
|California||None||150||24||$933.00||No||No||Yes||Yes||80 Hours**||California State CPA Board|
|Colorado||None||120||33||$983.00||No||No||Yes||Yes||80 Hours**||Colorado State CPA Board|
|Connecticut||None||150||36||$968.00||No||No||Yes||Yes||80 Hours*||Connecticut State CPA Board|
|Delaware||None||150||24||$983.00||No||No||Yes||Yes||80 Hours**||Delaware State CPA Board|
|District of Columbia||18||150||24||$918.00||Yes||No||Yes||No||80 Hours**||District of Columbia CPA Board|
|Florida||None||150||30||$883.60||No||No||Yes||No||80 Hours**||Florida State CPA Board|
|Georgia||18||150||30||$983.60||No||No||Yes||No||80 Hours**||Georgia State CPA Board|
|Guam||None||150||24||$913.00||No||No||Yes||No||120 Hours***||Guam CPA Board|
|Hawaii||18||150||30||$1,003.60||No||Yes||Yes||No||80 Hours**||Hawaii State CPA Board|
|Idaho||18||150||24||$933.60||Yes||No||Yes||Yes||80 Hours**||Idaho State CPA Board|
|Illinois||18||150||30||$953.60||No||No||No||Yes||120 Hours***||Illinois State CPA Board|
|Indiana||18||150||24||$983.60||No||No||Yes||No||120 Hours***||Indiana State CPA Board|
|Iowa||None||150||24||$978.60||No||No||Yes||Yes||120 Hours***||Iowa State CPA Board|
|Kansas||None||150||30||$978.60||Yes||No||Yes||Yes||80 Hours**||Kansas State CPA Board|
|Kentucky||18||150||27||$983.60||No||No||Yes||No||80 Hours**||Kentucky State CPA Board|
|Louisiana||None||150||24||$983.60||Yes||Yes||Yes||No||80 Hours**||Louisiana State CPA Board|
|Maine||None||150||15||$983.60||No||No||Yes||No||40 Hours*||Maine State CPA Board|
|Maryland||18||150||27||$867.00||No||No||Yes||Yes||80 Hours**||Maryland State CPA Board|
|Massachusetts||18||150||30||$1,028.60||No||No||Yes||No||80 Hours**||Massachusetts State CPA Board|
|Michigan||None||150||21||$980.60||No||No||Yes||No||80 Hours**||Michigan State CPA Board|
|Minnesota||None||150||24||$1,023.60||No||No||Yes||Yes||120 Hours***||Minnesota State CPA Board|
|Mississippi||None||150||48||$983.60||Yes||No||Yes||No||40 Hours*||Mississippi State CPA Board|
|Missouri||21||150||18||$983.60||Yes||No||Yes||Yes||120 Hours***||Missouri State CPA Board|
|Montana||None||150||24||$1,078.60||No||No||No||Yes||120 Hours***||Montana State CPA Board|
|Nebraska||None||150||30||$998.60||Yes||No||Yes||Yes||80 Hours**||Nebraska State CPA Board|
|Nevada||None||150||30||$933.60||Yes||No||Yes||Yes||80 Hours**||Nevada State CPA Board|
|New Hampshire||None||120||30||$1,058.60||No||No||Yes||No||120 Hours***||New Hampshire State CPA Board|
|New Jersey||18||150||24||$1,058.60||No||No||Yes||Yes||120 Hours***||New Jersey State CPA Board|
|New Mexico||None||150||30||$993.60||No||No||Yes||Yes||120 Hours***||New Mexico State CPA Board|
|New York||21||150||33||$983.60||No||No||Yes||No||120 Hours***||New York State CPA Board|
|North Carolina||18||150||20||$1,063.60||No||Yes||Yes||Yes||40 Hours*||North Carolina State CPA Board|
|North Dakota||None||150||24||$953.60||No||No||Yes||Yes||120 Hours***||North Dakota State CPA Board|
|Ohio||18||150||30||$1,003.60||Yes||No||Yes||Yes||120 Hours***||Ohio State CPA Board|
|Oklahoma||None||150||30||$883.60||Yes||No||Yes||Yes||120 Hours***||Oklahoma State CPA Board|
|Oregon||None||150||24||$995.60||No||No||Yes||Yes||80 Hours**||Oregon State CPA Board|
|Pennsylvania||18||150||24||$938.60||Yes||No||Yes||No||80 Hours**||Pennsylvania State CPA Board|
|Puerto Rico||21||150||32||$983.00||Yes||No||Yes||No||120 Hours***||Puerto Rico CPA Board|
|Rhode Island||None||150||34||$983.60||Yes||No||Yes||Yes||120 Hours***||Rhode Island State CPA Board|
|South Carolina||18||150||36||$968.60||No||No||Yes||Yes||40 Hours*||South Carolina State CPA Board|
|South Dakota||None||150||24||$953.60||No||No||No||Yes||120 Hours***||South Dakota State CPA Board|
|Tennessee||None||150||24||$1,003.60||No||No||Yes||Yes||80 Hours**||Tennessee State CPA Board|
|Texas||None||150||30||$873.60||No||No||Yes||Yes||120 Hours***||Texas State CPA Board|
|U.S. Virgin Islands||None||High School Diploma||30||$873.00||Yes||No||Yes||No||120 Hours***||U.S. Virgin Islands CPA Board|
|Utah||None||150||24||$978.60||No||No||Yes||Yes||120 Hours***||Utah State CPA Board|
|Vermont||None||120||30||$983.60||No||No||Yes||Yes||80 Hours**||Vermont State CPA Board|
|Virginia||None||150||24||$953.00||No||No||Yes||Yes||120 Hours***||Virginia State CPA Board|
|Washington||None||150||24||$988.60||No||No||Yes||Yes||120 Hours***||Washington State CPA Board|
|West Virginia||18||150||30||$883.60||Yes||No||Yes||No||120 Hours***||West Virginia State CPA Board|
|Wisconsin||18||150||24||$1,106.60||No||No||No||Yes||80 Hours**||Wisconsin State CPA Board|
|Wyoming||18||150||24||$943.60||No||No||Yes||Yes||120 Hours***||Wyoming State CPA Board|
*State requires CPE hours to be renewed every year.
**State requires CPE hours to be renewed every two years.
***State requires CPE hours to be renewed every three years.
State CPA Requirements
There are many different requirements for individuals to take and receive their CPA designation. Each state shares similar CPA requirements but not all states have the same standard.
We will review some of the common CPA license requirements by state below. If you want to begin your studies, take our CPA practice exam to become more familiar with questions you may be asked.
Credit Hours and Graduation Requirements
The number of credit hours and graduation requirements is an important requirement. Many states require 150 credit hours to receive your CPA designation. However, some states will let individuals sit for the exam before they reach the 150-credit hour total.
In addition to the total number of credit hours, many states require individuals to have a certain number of credit hours in upper-level accounting courses. If you are majoring in accounting, you should be fine, but it is always a good idea to double check.
Lastly, many states require you to graduate from an accredited college or university in addition to the number of total credit hours.
Some states have a minimum required age for individuals before they are eligible to receive their CPA designation. However, many states do not have a minimum age.
The states that do have an age requirement typically require you to be 18 or 21 years old. This is not an issue for many individuals as they are not getting all of their college credits before the age restriction.
Residency and U.S. Citizenship
Some states require individuals to be a resident in the state they are going to be registered in. Some states just require you to be a U.S. citizen. Some states take it a step further and require you to be both a resident of that state and a U.S. citizen.
This is especially important if you will be working in a different city but not a resident yet. Some states have reciprocity, and you can work through this.
The ethics exam is not technically one of the 4 sections tested on the CPA. However, some states require individuals to take and pass this portion of the exam. This exam is a short exam that can be taken at home.
The American Institute of CPAs (AICPA) encourages all individuals to take this portion of the exam, even if your state does not require it.