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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. To start preparing, take our free CPA practice test.

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.

StateMinimum AgeCollege Credit RequiredAccounting Hours Required at Upper LevelFeesResidency in State RequiredUS Citizenship RequiredSocial Security Number RequiredEthics ExamCPE Hours RequiredLink to State CPA Board
Alabama1915024$953.00NoYesYesYes40 Hours*Alabama State CPA Board
Alaska1915015$1,008.00NoNoYesYes80 Hours**Alaska State CPA Board
Arizona1815036$933.00NoNoYesYes80 Hours**Arizona State CPA Board
ArkansasNone15030$1,003.00NoNoYesNo120 Hours***Arkansas State CPA Board
CaliforniaNone15024$933.00NoNoYesYes80 Hours**California State CPA Board
ColoradoNone12033$983.00NoNoYesYes80 Hours**Colorado State CPA Board
ConnecticutNone15036$968.00NoNoYesYes80 Hours*Connecticut State CPA Board
DelawareNone15024$983.00NoNoYesYes80 Hours**Delaware State CPA Board
District of Columbia1815024$918.00YesNoYesNo80 Hours**District of Columbia CPA Board
FloridaNone15030$883.60NoNoYesNo80 Hours**Florida State CPA Board
Georgia1815030$983.60NoNoYesNo80 Hours**Georgia State CPA Board
GuamNone15024$913.00NoNoYesNo120 Hours***Guam CPA Board
Hawaii1815030$1,003.60NoYesYesNo80 Hours**Hawaii State CPA Board
Idaho1815024$933.60YesNoYesYes80 Hours**Idaho State CPA Board
Illinois1815030$953.60NoNoNoYes120 Hours***Illinois State CPA Board
Indiana1815024$983.60NoNoYesNo120 Hours***Indiana State CPA Board
IowaNone15024$978.60NoNoYesYes120 Hours***Iowa State CPA Board
KansasNone15030$978.60YesNoYesYes80 Hours**Kansas State CPA Board
Kentucky1815027$983.60NoNoYesNo80 Hours**Kentucky State CPA Board
LouisianaNone15024$983.60YesYesYesNo80 Hours**Louisiana State CPA Board
MaineNone15015$983.60NoNoYesNo40 Hours*Maine State CPA Board
Maryland1815027$867.00NoNoYesYes80 Hours**Maryland State CPA Board
Massachusetts1815030$1,028.60NoNoYesNo80 Hours**Massachusetts State CPA Board
MichiganNone15021$980.60NoNoYesNo80 Hours**Michigan State CPA Board
MinnesotaNone15024$1,023.60NoNoYesYes120 Hours***Minnesota State CPA Board
MississippiNone15048$983.60YesNoYesNo40 Hours*Mississippi State CPA Board
Missouri2115018$983.60YesNoYesYes120 Hours***Missouri State CPA Board
MontanaNone15024$1,078.60NoNoNoYes120 Hours***Montana State CPA Board
NebraskaNone15030$998.60YesNoYesYes80 Hours**Nebraska State CPA Board
NevadaNone15030$933.60YesNoYesYes80 Hours**Nevada State CPA Board
New HampshireNone12030$1,058.60NoNoYesNo120 Hours***New Hampshire State CPA Board
New Jersey1815024$1,058.60NoNoYesYes120 Hours***New Jersey State CPA Board
New MexicoNone15030$993.60NoNoYesYes120 Hours***New Mexico State CPA Board
New York2115033$983.60NoNoYesNo120 Hours***New York State CPA Board
North Carolina1815020$1,063.60NoYesYesYes40 Hours*North Carolina State CPA Board
North DakotaNone15024$953.60NoNoYesYes120 Hours***North Dakota State CPA Board
Ohio1815030$1,003.60YesNoYesYes120 Hours***Ohio State CPA Board
OklahomaNone15030$883.60YesNoYesYes120 Hours***Oklahoma State CPA Board
OregonNone15024$995.60NoNoYesYes80 Hours**Oregon State CPA Board
Pennsylvania1815024$938.60YesNoYesNo80 Hours**Pennsylvania State CPA Board
Puerto Rico2115032$983.00YesNoYesNo120 Hours***Puerto Rico CPA Board
Rhode IslandNone15034$983.60YesNoYesYes120 Hours***Rhode Island State CPA Board
South Carolina1815036$968.60NoNoYesYes40 Hours*South Carolina State CPA Board
South DakotaNone15024$953.60NoNoNoYes120 Hours***South Dakota State CPA Board
TennesseeNone15024$1,003.60NoNoYesYes80 Hours**Tennessee State CPA Board
TexasNone15030$873.60NoNoYesYes120 Hours***Texas State CPA Board
U.S. Virgin IslandsNoneHigh School Diploma30$873.00YesNoYesNo120 Hours***U.S. Virgin Islands CPA Board
UtahNone15024$978.60NoNoYesYes120 Hours***Utah State CPA Board
VermontNone12030$983.60NoNoYesYes80 Hours**Vermont State CPA Board
VirginiaNone15024$953.00NoNoYesYes120 Hours***Virginia State CPA Board
WashingtonNone15024$988.60NoNoYesYes120 Hours***Washington State CPA Board
West Virginia1815030$883.60YesNoYesNo120 Hours***West Virginia State CPA Board
Wisconsin1815024$1,106.60NoNoNoYes80 Hours**Wisconsin State CPA Board
Wyoming1815024$943.60NoNoYesYes120 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.

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.

Jake Houston
Jake Houston is our CPA expert. He is a Certified Public Accountant and has worked in Big 4 accounting.