Jake Houston Authored By: Jake Houston
CPA Requirements by State

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.

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.

StateMinimum AgeCollege Credit RequiredAccounting Hours Required at Upper LevelFeesResidency in State RequiredUS Citizenship RequiredSocial Security Number RequiredEthics ExamCPE Hours RequiredLink 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.

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.

Age Requirements

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.

Ethics Exam

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.

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