Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
53 of 55 jurisdictions (50 states, DC, Guam, Puerto Rico, the US Virgin Islands and the Northern Mariana Islands) are published so far. A dash means the value is not yet verified against the board. Each jurisdiction is added only after its figures are read from the board’s own rule, statute or official page.
| States and DC | ||||
|---|---|---|---|---|
| Alabama | To sit, a baccalaureate from a regionally accredited school with at least 24 semester hours of upper-division accounting and 24 hours of business courses. Pathway 1 certificate: bachelor's plus those 24 and 24 hours. Pathway 2: bachelor's plus a graduate degree, with 33 accounting and 24 business hours. Pathway 3: bachelor's plus 30 more semester hours (no more than 150 total), with 33 accounting and 24 business hours. | The 150-hour total is a cap in Pathway 3 (bachelor's plus 30 hours). Pathway 1 needs no hours beyond the bachelor's degree. A candidate who passes all sections but does not finish certificate requirements within 60 months must also complete 120 CPE hours (24 accounting and auditing, 6 ethics) in the year before certification. | Pathway 1: two years of full-time, supervised experience in public accounting, industry, business, government or college teaching. Pathways 2 and 3: one year. | — |
| Alaska | A baccalaureate degree from a college or university acceptable to the Board with an accounting concentration (AS 08.04.120(a)). The concentration is at least 24 semester hours (36 quarter hours) of accounting subjects, no more than 6 semester hours in any one subject, plus 9 semester hours (15 quarter hours) of business law, economics, and statistics, computer science or mathematics (12 AAC 04.185). To sit for the exam, a candidate needs a bachelor's degree with an accounting concentration, at least 15 semester hours of accounting, or one year of public accounting experience under a CPA; or must be within 18 semester hours of the degree requirement with at least 15 semester hours of accounting completed (AS 08.04.150). | Not required. HB 121 removed the 150-hour total from AS 08.04.120(a) effective January 1, 2026; the bachelor's degree and accounting concentration still apply. | Two years of accounting experience (AS 08.04.120(a)). Each year is at least 2,000 hours of accounting, attest, compilation, management advisory, financial advisory, tax or consulting work, full- or part-time, spread over one to four years, in government, industry, academia or public practice. The experience must be verified by a supervising CPA who held an active license at the time; leave and holidays do not count (12 AAC 04.180). | The examination includes the AICPA self-study course Professional Ethics: The AICPA's Comprehensive Course for Licensure and its open-book exam, graded pass or fail. The Board waives it for an applicant who passed an equivalent ethics exam in another jurisdiction (12 AAC 04.200). |
| Arizona | To sit for the exam, a baccalaureate or postbaccalaureate degree with the accounting and related semester hours the Board sets by rule (A.R.S. 32-723). | Arizona does not require 150 hours for every candidate. The statute allows a bachelor's degree with two years of experience, a bachelor's plus 30 additional semester hours with one year, or a postbaccalaureate degree with one year. | Experience means verified paid or unpaid accounting work in government, industry, academia or public practice, with one year equal to 2,000 hours. A certificate of experience is signed by a CPA or someone with similar accounting education and experience who knows the applicant's work. | Applicants must show a score of at least 90% on the AICPA professional ethics examination taken within the two years before applying (R4-1-341). |
| Arkansas | To sit, 18 upper-level semester hours of accounting with a grade of C or better (17 CAR 236-302). For licensure, a bachelor's or graduate degree with 27 semester hours of upper-level accounting (or 18 graduate hours, or a combination) covering financial accounting, management or cost accounting, federal taxation, auditing and attestation, and accounting information systems, plus 24 semester hours of business (or 16 graduate hours), each course with a C or better. Successful candidates finish the education within three years of passing the last exam section. | Not required. The 150-hour route (bachelor's plus 30 semester hours, one year of experience) is one of three pathways; the bachelor's-plus-two-years pathway needs no hours beyond the degree. | One year for the graduate-degree and 150-hour pathways, two years for the bachelor's pathway. A year is at least 2,000 hours of accounting, attest, advisory, tax or consulting work, full- or part-time, over one to three years, in industry, government, academia or public practice, verified by a licensee (17 CAR 236-311(c)). | — |
| California | To sit now: a bachelor's degree, 24 semester units of accounting and 24 of business-related subjects. Exam applications from January 1, 2027 add 3 semester units of ethics. Under the 2027 pathway, licensure education matches the exam requirement: a bachelor's in any field with the accounting concentration of 24 accounting, 24 business-related and 3 ethics units, as set out in the CBA's proposed regulations. | Legacy licensure requires 150 semester units in total, including 20 further accounting units and 10 ethics units. The 2027 pathway removes the 150-unit total. | Legacy pathway: one year of supervised general accounting experience, or 12 months including at least 500 hours of attest experience to sign attest reports. The 2027 pathway requires two years, reduced by one year for a qualifying master's degree or by six months for a CBA-recognized certificate. Part-time work counts at 170 hours per month. Experience must be supervised by a licensee with a current, active and unrestricted license. | No ethics exam is required for licensure since July 1, 2024. Ethics coursework is still required. |
| Colorado | To sit: a bachelor's degree with at least 120 credit hours, including 27 semester hours of accounting (no more than 6 introductory, and a 3-hour auditing course on U.S. GAAS) and 21 semester hours of business; candidates enrolled in a 150-hour combined program that confers no separate bachelor's degree may also sit (Rule 1.5(D)). From August 12, 2026, C.R.S. 12-100-109(4) ties exam eligibility to a bachelor's degree with an accounting program or equivalent accounting concentration, or enrollment in a combined bachelor's and master's program with the bachelor's requirements and accounting concentration complete. For certification under current rules: 33 semester hours of accounting (27 beyond introductory, including U.S. GAAS auditing) and 27 of business, no more than 9 in any one subject (Rule 1.5(E)). | Certification applicants through December 31, 2026 need 150 semester hours (Rule 1.5(E)). From January 1, 2027, SB26-076 accepts any of three pathways: a bachelor's degree with two years of experience; a bachelor's degree plus 30 semester hours with one year; or a post-baccalaureate degree with one year. Each requires an accounting program or equivalent accounting concentration (C.R.S. 12-100-108(1)). | Current rule: 1,800 qualifying work hours earned within the five years before application, over one to three years, in public accounting, industry, government or academia, full- or part-time, verified by a CPA with an active license for the whole period verified; academic internship hours count (Rule 1.7). From January 1, 2027: two years of accounting-related work experience for the bachelor's pathway and one year for the bachelor's-plus-30 and post-baccalaureate pathways, verified by an actively licensed CPA and meeting Board rules (C.R.S. 12-100-108(1)(c)). | Applicants complete the AICPA Professional Ethics course and pass its exam with a score of 90% or better within the two years before applying (Rule 1.8(B)). C.R.S. 12-100-108(1)(b) requires a Board-approved professional ethics course and written exam. Behavioral or regulatory ethics CPE does not satisfy this requirement (Rule 1.10). |
| Connecticut | To sit: 120 semester hours. The accounting concentration under the draft regulations the Board approved on September 25, 2025, which DCP applies as guidelines until final regulations are adopted, is at least 27 credits in accounting and 24 credits in economics and business administration other than accounting. Exam section credit lasts 30 months. | Public Act 25-36 replaced the 150-hour rule on October 1, 2025. A bachelor's degree with an accounting concentration plus 2 years of experience now qualifies. | Two years with a bachelor's degree, or one year with a bachelor's plus 30 semester hours or a post-baccalaureate degree. Experience uses accounting, attest, management advisory, tax or consulting skills, is supervised by a licensed CPA or public accountant, is verified by a supervisor licensed for at least three years, and is gained within 10 years before the application. Thirty-five hours per week counts as full time, and part-time weeks under 20 hours earn no credit. | Applicants pass the AICPA Professional Ethics for CPAs self-study exam with a score of 90 or better (Regs. 20-280-21(6)). |
| Delaware | Exam candidates must first complete a bachelor's or higher degree with an accounting concentration or equivalent set by Board rule. The permit requires one of: a post-baccalaureate degree, 150 semester hours including a bachelor's degree, or a bachelor's degree alone, each with an accounting concentration or equivalent. | The 150-hour route is one of three options in 24 Del. C. 1-107(c). A bachelor's degree alone or a post-baccalaureate degree also qualifies. | One year of experience with the post-baccalaureate or 150-hour route and two years with the bachelor's-only route, in accounting, attest, compilation, advisory, tax or consulting work supervised by a US CPA. Government, industry, academia and public practice all count. | The applicant must pass the AICPA self-study course and examination in professional ethics. |
| District of Columbia | To sit: 120 undergraduate semester hours. For licensure, D.C. Code 47-2853.42 requires a baccalaureate or post-baccalaureate degree with an accounting concentration, or a bachelor's plus the equivalent of an accounting concentration. Related business courses count toward that equivalent. | D.C. Law 26-183 (B26-0494), effective September 25, 2026, ended the 150-hour requirement. A bachelor's degree with two years of experience and the CPA Exam now qualifies. | Two years of relevant experience with a baccalaureate degree, or one year with a post-baccalaureate degree. Thirty semester hours beyond the bachelor's minimum replace one year. Relevant experience uses accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills, and a licensed CPA verifies it. | — |
| Florida | To sit for the exam: 120 semester hours (180 quarter hours) from an accredited institution with a concentration in accounting and business courses set by Board rule, plus good moral character. | For licensure, at least 150 semester hours including a bachelor's or higher degree, with a concentration in accounting and business as the Board specifies (473.308(4)). The Board must waive hours above a bachelor's degree for an applicant with five years of qualifying practice or work experience (473.308(9)). | One year of work experience in accounting, attest, compilation, advisory, tax or consulting work verified by a CPA licensed in a US state or territory. Government, industry, academia and public practice all count. | — |
| Georgia | To sit for the exam a candidate needs 24 semester hours (36 quarter hours) in accounting from an accredited institution, met at the time of application. For licensure every pathway requires 30 semester hours in accounting and 18 in business. | 150 semester hours (225 quarter hours) including a baccalaureate degree remains one pathway. Since January 1, 2026 a bachelor's with an accounting concentration plus two years of experience, or a master's with an accounting or taxation concentration plus one year, also qualifies. | One year of full-time experience (at least 2,000 hours in 12 months) for the 150-hour and master's pathways, or two years (4,000 hours in 24 months) for the bachelor's pathway, in public accounting, industry, government or teaching. Part-time work does not count. Experience must be supervised by a licensed CPA and completed no more than one year before the application date. | — |
| Hawaii | To sit: a bachelor's in accounting, or a bachelor's in another major plus 18 semester hours of upper-division or graduate accounting or auditing, met at application or within 120 days after the first exam date. For licensure: a baccalaureate degree with 24 semester hours in accounting (18 upper-division or graduate, covering financial accounting, auditing, taxation and managerial accounting) and 24 upper-division or graduate hours in accounting or business-related courses. | 150 semester hours (225 quarter hours) remain the standard route. Under the 2025 amendment, 120 semester hours (180 quarter hours) with the same accounting and business coursework qualify when the applicant adds 12 months of professional experience in public accounting practice. | Either 1,500 chargeable audit hours in public accounting practice, or two years of full-time professional experience in public accounting, private industry, government or education. The 120-hour route adds 12 months in public accounting practice on top of the two years. Experience is full time (35 or more hours per week) and supervised by a current or former Hawaii permit holder or the equivalent in another jurisdiction. | — |
| Idaho | From July 1, 2026, licensure education is one of: a postbaccalaureate degree with an accounting concentration (24 semester hours of non-introductory undergraduate accounting, or 15 graduate semester hours, or a combination); a baccalaureate degree plus 30 additional semester hours with 24 hours of non-accounting business and 24 hours of non-introductory accounting; or a baccalaureate degree with the same 24 business and 24 accounting hours. | The 150-semester-hour route (bachelor's plus 30 additional hours) remains Pathway 2. Since July 1, 2026, Pathway 3 allows licensure with a baccalaureate degree and no 150-hour total, paired with two years of experience (HB 563). | Pathways 1 and 2 require one year of experience under Idaho Code 54-209, spanning 12 to 36 months and at least 2,000 hours within the 10 years before application, verified on the Board's employment and experience forms (IDAPA 24.30.01.107). Pathway 3 (baccalaureate only) requires two years of experience. | Applicants must complete a professional ethics course acceptable to the Board before licensure (IDAPA 24.30.01.107). |
| Illinois | To sit for the exam: 120 semester credit hours including a bachelor's or higher degree with an accounting concentration (225 ILCS 450/3). ILBOE evaluation requires 24 semester hours of accounting plus business coursework that includes business communication and business ethics. From January 1, 2027 the Board's revised rules (pending JCAR adoption) set three pathways: a bachelor's degree in accounting; a master's degree in any field with 24 semester hours of intermediate-level or higher accounting (financial, auditing, tax, managerial); or a bachelor's degree with 24 accounting and 24 non-accounting business hours, including 2 of business communication and 3 of business ethics. | Certification currently requires 150 semester credit hours. From January 1, 2027 the 150-hour pathway remains, requiring at least 150 total hours including 30 of accounting, and candidates may sit after 120. The bachelor's-in-accounting and master's pathways do not require 150 hours. | Licensure requires one year of full-time experience (12 months, at least 1,500 hours a year) or 2,000 hours of part-time experience gained over more than one but fewer than four years, in accounting, attest, management advisory, financial advisory, tax or consulting work in government, industry, academia or public practice, verified by the supervisor or employer's authorized agent (68 Ill. Adm. Code 1420.10). From January 1, 2027 the bachelor's-degree pathway requires two years of experience; the master's and 150-hour pathways require one year. | Candidates certified after January 1, 2005 must pass the AICPA Professional Ethics exam with a score of at least 90%. It can be taken at any time during the exam process and does not expire. |
| Indiana | Since November 2, 2022, candidates may sit for the Uniform CPA Exam with 120 semester hours that include an accounting concentration or equivalent. | Licensure requires at least 150 semester hours and a baccalaureate or higher degree with an accounting concentration or equivalent. Applicants who lacked 150 hours when approved to sit must complete a NASBA ACE evaluation before applying. From January 1, 2027 (HEA 1143, amending IC 25-2.1-3-2), a baccalaureate with an accounting concentration under 150 hours qualifies when paired with two years of experience. | One year (12 months) of experience under 872 IAC 1-1-8 as amended by LSA Document #24-481, effective April 16, 2025, implementing HEA 1327 (2023) amendments to IC 25-2.1-3-10. The prior rule required 24 months. Transfer-of-grades applicants submit the Board's Verification of Experience form. From January 1, 2027, the under-150-hour bachelor's pathway requires two years. | — |
| Iowa | Candidates may sit once they have completed, or will complete within 120 days after the exam, a baccalaureate degree with an accounting concentration (Iowa Code 542.5(9)); scores are not released until the degree is complete. The concentration is met by one of four routes in 481 IAC 1023.3, for example a baccalaureate or higher degree with 24 semester hours of accounting above principles (financial accounting, auditing, taxation, management accounting) and 24 further semester hours of business courses. Quarter hours convert at 3:2. | Iowa Code 542.5(7), as amended by HF 778 effective July 1, 2026, requires either 150 semester hours with a degree and one year of experience, or 120 semester hours with a degree and two years of experience. The degree must be at least a baccalaureate from a board-recognized institution with an accounting concentration or a board-approved equivalent. | One year of experience on the 150-hour pathway or two years on the 120-hour pathway, in accounting, attest, compilation, management or financial advisory, tax or consulting work in government, industry, academia or public practice (Iowa Code 542.5(7) as amended). Board rule 481 IAC 1023.12 defines one year as at least 2,000 hours over one to three years, verified by a licensee; attest qualification requires at least two years. | A candidate must pass an examination covering the code of ethical conduct before the certificate is issued (481 IAC 1023.13). |
| Kansas | To sit: a bachelor's or higher degree with a concentration in accounting (K.S.A. 1-302a(a)(1)), or a candidate may sit if expecting to finish the education within 60 days of the first section, with transcripts due within 120 days. K.A.R. 74-2-7 defines the concentration as at least 42 semester hours of business and general education (including economics, two business law courses, math, statistics, information systems, finance, management, marketing and quantitative methods), 11 hours of written and oral communications, 30 hours of accounting (including intermediate or advanced financial, managerial, auditing, U.S. income tax and accounting systems) and, from January 1, 2024, a data analytics course. | Since April 23, 2026 the 150-hour total is one of three options rather than a requirement: a bachelor's degree plus 30 additional semester hours (150 total) or a post-baccalaureate degree qualifies with one year of experience, and a bachelor's degree with the accounting concentration alone qualifies with two years (K.S.A. 1-302a(a), 1-302b(a)). | One year of accounting experience for the 150-hour or post-baccalaureate pathways and two years for the bachelor's-degree pathway, verified by an actively licensed CPA, gained in government, industry, academia or public practice (K.S.A. 1-302b(a)). One year means at least 2,000 hours of attest or nonattest services over one to three years, full or part time (K.A.R. 74-4-4). | — |
| Kentucky | KRS 325.261(3) requires one of: (a) a post-baccalaureate or higher degree with an accounting major or concentration; (b) a bachelor's degree plus 30 additional semester hours with an accounting concentration; or (c) a bachelor's degree with an accounting major or concentration. Exam eligibility requires age 18, good moral character and one of these education routes (KRS 325.261(4)). 201 KAR 1:190 defines the accounting concentration as at least 39 semester hours in business-related subjects, 27 of them accounting. | Before HB 45, KRS 325.261(5) required 150 college semester hours for licensure. Effective July 16, 2026 that subsection was repealed; 150 hours (graduate degree or bachelor's plus 30) is one route, and a bachelor's degree alone is another. | One year of accounting or attest experience for the graduate-degree or bachelor's-plus-30 routes, or two years for the bachelor's-only route (KRS 325.261(5)). Experience may be in public practice, industry or government, verified by a CPA who held an active license from any state during the time verified, and obtained within five years of passing the exam. | — |
| Louisiana | To sit: a bachelor's or higher degree from an accredited university with 24 undergraduate semester hours of accounting above the elementary level (intermediate 6, cost 3, income tax 3, auditing 3, electives 9) and 24 hours of business courses including at least 3 in business law (LAC 46:XIX.503). | The traditional route requires 150 semester hours including a bachelor's or higher degree with an accounting concentration (R.S. 37:75(G)(1); LAC 46:XIX.503(E)). Under Act 653 a bachelor's degree with the required accounting coursework qualifies without the 150-hour requirement when paired with two years of experience, and a graduate degree in accounting or a Board-defined qualifying graduate degree qualifies with one year. | Traditional route: one year of experience in government, industry, academia or public practice, verified by a licensee and gained within the four years before the Board receives the application (R.S. 37:75(G)(2)). Under Act 653 the bachelor's-degree pathway requires two years of qualifying experience and the graduate-degree pathway requires one year. | — |
| Maine | To sit for the exam: at least 120 semester hours, including the required basic accounting and auditing courses, with the 4-year degree expected within 120 days after the exam. Grades and credit are withheld until the degree is completed in that time or a period the Board sets (32 M.R.S. 12228(3)(C)). | Licensure requires at least 150 semester hours, including a 4-year baccalaureate or higher degree (32 M.R.S. 12228(3)(B)). Of the 150, at least 15 hours must be in listed accounting topic areas, with at least 3 in auditing and attestation (Rule 02-280 ch. 5, sec. 3). | Two years of experience under a licensed CPA, or equivalent direction the Board accepts, including accounting or auditing skills and at least one of advisory or consulting, tax preparation or tax advice (32 M.R.S. 12228(10)). 2,080 hours equal one year and 173 part-time hours equal one month. A licensed supervisor verifies the experience in writing (Rule 02-280 ch. 5, sec. 4). | — |
| Maryland | To sit for the exam: a baccalaureate or higher degree with a major in accounting or its substantial equivalent from an accredited institution (2-303(a)(1), (b), (c) as amended effective October 1, 2026; the earlier 120-semester-hour requirement was removed). COMAR 09.24.05.03 requires at least 27 semester hours of accounting (including 3 auditing, 9 financial accounting, 3 accounting information systems, 3 US federal income tax) and 3 hours of business or accounting ethics to sit. Licensure adds 3 hours of business law and 18 hours of business-related subjects. | Before October 1, 2026 licensure required 150 semester hours including the degree. From October 1, 2026 (2-303(a)(2)) an applicant qualifies with (i) a master's degree with an accounting concentration, (ii) a bachelor's degree plus 30 additional semester credit hours with an accounting concentration, or (iii) a bachelor's degree with an accounting concentration (the 120-hour route). Routes (i) and (ii) require 1 year of experience and route (iii) requires 2 years. | Practical work experience approved by the Board in accounting, attest, management advisory, financial advisory, tax or consulting work, under a licensed CPA or another Board-approved qualified professional, in government, industry, academia or public practice (2-302(f)). It totals 2,000 hours over at least 1 year for the master's and bachelor's-plus-30 routes, or 4,000 hours for the bachelor's route, earned within 6 years (the window was 3 years before October 1, 2026). Experience is documented on a Board form signed by an actively licensed endorser. | Applicants approved for licensure since October 2011 complete the AICPA Professional Ethics course in its licensure version, which requires a score of 90%, and mail the completion certificate to the Board. |
| Massachusetts | To sit: age 18 or older and a certified transcript, filed within 90 days of sitting, showing 120 of the 150 required semester hours (180 quarter hours) from an accredited institution, including 21 semester hours of accounting (financial accounting, auditing, taxation, management accounting) and 9 of business (business law, finance, information systems). Missing the 90-day deadline forfeits credit for parts passed (252 CMR 2.01). | For the certificate: 150 semester hours (225 quarter hours) including a bachelor's degree from an accredited institution. Bachelor's route: 30 semester hours of accounting covering financial accounting, auditing, taxation and management accounting, plus 24 semester hours of non-accounting business courses including business law, information systems and finance (252 CMR 2.07). | Public accounting: at least 2,000 hours of accounting, attest, compilation, management advisory, financial advisory, tax or consulting services over one to three years. Industry, government, academia or nonprofit: at least 2,000 hours over three to nine years, supervised by a CPA. Experience is documented by statements from supervising licensees under pains and penalties of perjury (252 CMR 2.07). | — |
| Michigan | To sit for the exam: a baccalaureate curriculum of at least 120 semester hours from an approved institution with a concentration in accounting of at least 24 semester hours of accounting (accounting information systems, auditing and attestation, cost or managerial, financial accounting and reporting, governmental or fund accounting, taxation) and at least 24 semester hours of general business (R 338.5115). | For the CPA certificate: at least 150 semester hours, a baccalaureate or higher degree, and the accounting concentration under R 338.5115 (R 338.5116; MCL 339.725(1)(e)). Duplicative courses count only once. | At least 2,000 hours of qualifying experience earned over not less than 1 and not more than 5 calendar years. College or university internships count in full. Accounting teaching counts after at least 4 academic semesters as principal instructor of at least 6 credit hours per semester of above-elementary accounting courses (R 338.5117). | — |
| Minnesota | To sit for the exam a candidate needs a bachelor's or higher degree from an accredited institution with an accounting major, a business major with accounting emphasis, or equivalent education. The Board may allow an application up to 180 days before education is complete and sitting for part of the exam up to 90 days before completion. | At least 150 semester hours (225 quarter hours) at an accredited college or university, plus one year of experience, qualifies for certificates granted before July 1, 2030. During the transition period an applicant may meet either the 150-hour path (subd. 6) or the degree-plus-experience path (subd. 6a). | 150-hour path: one year of experience. Degree path: one year with a master's degree, or two years with a bachelor's or graduate degree. Experience can be gained in government, industry, academia or public practice and must be verified by a licensee. | An applicant must pass the AICPA course "Professional Ethics: The AICPA's Comprehensive Course (For Licensure)" with at least 90 percent, within six months before or after the initial certificate application (Minn. R. 1105.1800). |
| Mississippi | To sit: at least 120 semester hours including a baccalaureate or higher degree from an accredited four-year institution, with an accounting concentration of 48 semester hours of upper-division or graduate accounting and business courses, including 24 in accounting with at least 3 each in financial accounting, auditing, taxation and accounting information systems. Education must be complete before the first exam application, and the candidate must be a Mississippi resident. | 150 semester hours with an accounting concentration remains one pathway. Since July 1, 2026 a postgraduate degree with one year of experience, or a baccalaureate degree with an accounting concentration and two years of experience, also qualifies (Miss. Code 73-33-5(2)-(3)). Board Rule 2.1.2 still refers to 150 semester hours, and the Board has published proposed amendments to Chapter 2 of its rules. | One year of experience for the 150-hour and postgraduate pathways, two years for the bachelor's pathway. Board Rule 2.1.3 defines a year as at least 2,000 hours of full or part-time work under the supervision of a CPA or equivalent, in accounting, attest, advisory, tax or consulting work, gained within the three years before the license application. Exam credits expire if the candidate does not apply within that three-year window. | — |
| Missouri | To sit (initial applications from September 23, 2026): a bachelor's or post-baccalaureate degree, 24 semester hours of accounting beyond introductory financial and managerial courses (including financial accounting, auditing, taxation and managerial or cost accounting), and 24 semester hours of business courses. No more than 9 of the 48 hours may come from internships or independent study. | RSMo 326.280 no longer sets a 150-hour total. Licensure needs one of: a bachelor's degree with an accounting concentration; a bachelor's degree plus 30 additional semester hours with an accounting concentration; or a post-baccalaureate degree with an accounting concentration. | Two years of experience with the bachelor's pathway. One year with the bachelor's-plus-30-hours or post-baccalaureate pathway. Experience must be verified by a licensee and can include accounting, attest, compilation, management advisory, financial advisory, tax or consulting work (RSMo 326.280). | — |
| Montana | To sit for the exam a candidate needs at least 24 semester hours of accounting above the introductory level, including financial accounting, auditing, taxation and management accounting, and at least 24 semester hours of non-accounting business courses, from an accredited four-year institution. Foreign education must be evaluated by NASBA International Evaluation Services. | SB 166 (2025, Ch. 346) removed the 150-semester-hour requirement from MCA 37-50-305, effective January 1, 2026. The statute now requires a bachelor's degree and the accounting and business credits set by Board rule. The Board's amended ARM 24.201.503, effective September 13, 2025, sets three routes: a post-baccalaureate degree with an accounting concentration and one year of experience, a bachelor's degree with an accounting concentration plus 30 semester hours and one year, or a bachelor's degree with an accounting concentration and two years. | Each required year means at least 12 calendar months and 2,000 hours of private, governmental, academic or public accounting work, earned in the three years before the application (ARM 24.201.502). The experience must be attested by a U.S. CPA with an active license, or a licensee of an accounting body with a NASBA/AICPA mutual recognition agreement who supervises the applicant. | Applicants for an initial license must pass the AICPA comprehensive professional ethics course (ARM 24.201.503). |
| Nebraska | To sit for the exam, a candidate needs a bachelor's degree or higher from an accredited college or university, at least 24 semester hours of accounting beyond principles, and at least 24 semester hours of general business (Title 288, Chapter 9, 004.01 and 004.02). A graduate degree in accounting from an accredited accounting program also meets the exam education requirement. Candidates can apply up to 30 days before the degree is awarded. For the permit, the 24 accounting hours must cover financial, cost or managerial, tax, auditing, accounting information systems, and governmental and not-for-profit accounting, and coursework must include business ethics. | Since July 17, 2026, Nebraska does not require 150 semester hours. LB 718, signed by Governor Pillen in 2026, added a bachelor's-degree pathway with two years of experience; 150 hours (a bachelor's plus 30 semester hours) now shortens the experience requirement to one year, as does a master's degree. | Master's and bachelor's-plus-30-hours applicants need 2,000 hours of qualifying experience over one to three years; bachelor's-only applicants need 4,000 hours over two to six years. Experience in public accounting, business, government or academia counts under the same standards, under the direct supervision of an active CPA, verified on a notarized form (Neb. Rev. Stat. 1-136.02(1)(c)). An applicant whose experience was earned more than 10 years before applying also needs 120 CPE hours including 4 ethics hours in the three calendar years before applying. | Passing the AICPA Professional Ethics Exam is part of obtaining the Nebraska CPA certificate, which is a prerequisite to the active permit. |
| Nevada | To sit for the exam, a candidate needs a bachelor's degree with an accounting major, or without one, at least 18 upper-level accounting semester credits (financial accounting 6, cost 3, auditing 3, federal income tax 3, business law 3). | Nevada licensure no longer requires 150 semester hours on every route. The Board's pathways are a master's degree plus 1 year (2,000 hours) of experience, a bachelor's degree plus 30 additional credits plus 1 year (2,000 hours), or a bachelor's degree alone plus 2 years (4,000 hours). The bachelor's-plus-two-years route took effect February 27, 2026. | Experience must be supervised by a licensed CPA and verified on a form signed under penalty of perjury. Qualifying work includes attestation, compilation, tax, advisory, internal audit and fraud examination; bookkeeping, routine transaction processing and clerical work do not count. Applicants keep records for three years after certification. | License applicants must pass a Rules of Professional Conduct exam taken within the last three years. |
| New Hampshire | To sit for the exam, Ac 302.03 requires 120 semester hours including a bachelor's degree from an accredited institution, with at least 30 semester hours of accounting (covering financial accounting, auditing, taxation and management accounting) and 24 semester hours of business courses other than accounting. Under RSA 309-B:5, V as amended in 2026, a candidate is eligible to sit up to 120 days before the expected degree date under Board rules. | Since April 22, 2026, New Hampshire does not require 150 semester hours. HB 1259 (Chapter 34, Laws of 2026) reenacted RSA 309-B:5, III with three paths: a post-baccalaureate degree, a bachelor's degree plus 30 additional semester hours, or a bachelor's degree, each with an accounting concentration set by Board rule. | RSA 309-B:5, IX requires two years of experience on the bachelor's-degree pathway and one year on the post-baccalaureate or bachelor's-plus-30-hours pathways. Experience is accounting or auditing work under the direction of a licensee. A full-time year is 12 calendar months with at least 1,500 hours of accounting or auditing service; a part-time year is 2,080 hours with at least 1,500 hours of such service. Only experience in the six years before applying (five years with a master's degree) counts. | — |
| New Jersey | To sit for the exam: a baccalaureate degree from a curriculum of at least 120 semester hours at an institution accredited by AACSB, ACBSP, Middle States or a substantially similar agency, including 24 semester hours of accounting and 24 of business courses other than accounting (N.J.A.C. 13:29-1A.3(b)). | Pathway 1 requires at least 150 semester hours, including a bachelor's or higher degree, for licensure (N.J.A.C. 13:29-1A.3(c)). Pathway 2, effective February 11, 2026, accepts a bachelor's degree without the extra 30 hours when paired with two years of experience. CPAs licensed before that date keep their license. | Pathway 1 needs one year of intensive and diversified accounting or auditing experience after passing all exam sections, under a New Jersey licensee or a CPA authorized to practice in New Jersey. Full-time means at least 1,750 hours a year; part-time counts when the same hours are completed within two consecutive years. Experience is documented by a notarized affidavit on the employer's letterhead (N.J.A.C. 13:29-1A.3(e)-(f)). Pathway 2 needs two years of experience. | New Jersey does not require the AICPA ethics exam. New licensees complete a Board-approved orientation course including the 4-credit New Jersey law and ethics course within six months of initial licensure, or up to six months before it (N.J.A.C. 13:29-1A.12). |
| New Mexico | Exam candidates hold a bachelor's degree from a Board-recognized institution with a concentration in accounting or business shown on an official transcript, or a bachelor's plus 30 further semester hours in accounting or business, or a master's with an accounting or business concentration. Quarter hours convert at two-thirds, and no more than 30 semester hours count for internships or life experience. | The 150-hour total is now one of three routes: a bachelor's plus 30 additional semester hours in accounting or business with one year of experience. A bachelor's with an accounting or business concentration qualifies with two years of experience, and a master's with that concentration with one year. | Experience covers accounting, attest, management advisory, financial advisory, tax or consulting services in industry, government, academia or public practice, verified by an active licensed CPA (New Mexico or another state) at the same organization. One year means at least 2,000 hours of full- or part-time work within no more than three years. Experience falls within seven years before or after passing the exam. | Initial applicants pass the AICPA ethics exam with a score of at least 90 percent; the self-study course is completed within one year of purchase with the New Mexico Board designated as score recipient. |
| New York | To sit for the exam, a candidate needs 120 semester hours including one course in each of five accounting areas (financial accounting and reporting, cost or managerial accounting, taxation, auditing and attestation, accounting information systems) and five business areas (information technology and systems, business law, business data analytics, economics, finance). From November 21, 2026, the 120-hour licensure route needs a NYSED-registered CPA-120 program or an equivalent accounting degree with 27 accounting hours and 30 business hours (8 NYCRR 52.13(d), 70.2). All four exam sections must be passed within 30 months, and passed scores do not expire. | The 150-hour pathway remains with one year of experience; from August 1, 2027 it uses the revised curriculum in 8 NYCRR 52.13(c), with at least 33 accounting hours and 36 business hours. The 120-hour pathway with two years of experience takes effect November 21, 2026. New York had a 120-hour route before August 1, 2009. | Two years of full-time experience on the 120-hour pathway and one year on the 150-hour pathway (8 NYCRR 70.3). Full-time means a five-day week of at least 35 hours; two part-time weeks of at least 20 hours equal one full-time week. Experience must be supervised by a U.S. CPA licensed in the jurisdiction of the supervisor's principal place of business and verified by the supervisor on Form 4B. NYSED also offers a 15-year experience route in place of education. | — |
| North Carolina | To sit for the exam, a candidate needs a bachelor's degree in any subject with an accounting concentration: 30 undergraduate semester hours of accounting, 20 graduate hours, or a combination in which each graduate hour counts as 1.5 undergraduate hours. A candidate can test before the degree is conferred if it is completed within 120 days after the Board receives the application. All four sections must be passed within 30 months of the first passing score's release. | Pathway 1 is a bachelor's degree plus enough coursework to reach 150 semester hours, with 24 semester hours across at least 8 of 10 defined fields of study. Pathway 2 is a master's or higher degree in accounting, tax law, economics, finance or business administration, or a law degree. Pathway 3 is a bachelor's degree plus 24 semester hours across at least 8 of the 10 fields. | Pathways 1 and 2 need one year of accounting experience under the direct supervision of a CPA; pathway 3 needs two years. Full-time means at least 30 hours a week. Alternatives are four years of accounting experience without CPA supervision, four years teaching accounting at a qualifying college, or a combination the Board finds substantially equivalent. | Within one year before applying, applicants complete an eight-hour course on North Carolina accountancy statutes and rules, including the Rules of Professional Ethics and Conduct (21 NCAC 08F .0504). The NCACPA course is the only one the Board accepts. |
| North Dakota | At least 150 semester hours including a baccalaureate or higher degree with an accounting concentration: 24 semester credits of accounting and 24 of other business (N.D.C.C. 43-02.2-04(5)). Candidates can sit for the exam with 120 semester hours under Board rule (43-02.2-04(6)). | — | One year of experience, at least 2,000 hours gained within four or fewer calendar years, using accounting, attest, management advisory, financial advisory, tax or consulting skills, gained in government, industry, academia or public accounting (N.D.C.C. 43-02.2-04(14)). | Exam passers provide proof of completing the AICPA's Professional Ethics: Comprehensive Course before the certificate is issued. Since April 1, 2024, exam credit expires 30 months after the score release date instead of 18 months. |
| Ohio | Candidates who first sit on or after January 1, 2026 need a bachelor's or master's degree with an accounting concentration of 30 semester credits in accounting and 24 in business; the degree does not have to be in accounting. Candidates can apply to sit 180 days before their expected graduation date. | Candidates who first sat for any section on or before December 31, 2025, pass or fail, are licensed under the earlier law: 150 semester hours with 30 in accounting and 24 in business, plus one year of experience. Candidates who first sit on or after January 1, 2026 do not need 150 hours. | Under the 2026 law: two years of experience with a bachelor's degree, or one year with a master's degree. Qualifying services are those in OAC 4701-7-04, and experience is verified by a CPA or comparably qualified accountant on the board's record of experience form (OAC 4701-7-05). Experience is earned in any state or country. | Initial licensure requires 3 credits of an Ohio-specific Professional Standards and Responsibilities (PSR) course from a Board-approved provider. |
| Oklahoma | To sit: at least 120 semester hours including a baccalaureate or higher degree, with at least 24 semester hours of accounting above principles including an auditing or assurance course, and 9 upper-division hours in economics, statistics, business law, finance, management, marketing, business communication, risk management, insurance, information systems or computer science (59 O.S. 15.8). The in-state residency requirement was repealed November 1, 2025. | Since November 1, 2026, Oklahoma does not require 150 semester hours on every pathway: a bachelor's degree with an accounting concentration plus two years of supervised experience qualifies. The bachelor's-plus-30-hours and postgraduate-degree pathways keep the one-year experience requirement. A candidate already approved to sit can choose any of the three pathways. | One year of supervised work experience on the postgraduate and bachelor's-plus-30-hours pathways, and two years on the bachelor's-only pathway. | Initial certification requires the AICPA Professional Ethics: Comprehensive Course (For Licensure) with a score of at least 90 percent (59 O.S. 15.9(F); OAC 10:15-3-2). |
| Oregon | From January 1, 2026 Oregon candidates sit for the exam with a bachelor's degree; the earlier 120-semester-hour criterion was removed. The accounting education buckets apply unchanged on every pathway: 24 semester (36 quarter) hours of upper-division accounting and 24 semester (36 quarter) hours of accounting-related courses. | 150 semester hours (225 quarter hours) plus a bachelor's degree is the education measure for the first pathway; the master's pathway drops the hour count. | One year means 12 months of full-time employment, or 2,000 hours of equivalent part-time experience over 12 or more months, under the direct supervision of a qualified supervisor licensee; the bachelor's-only pathway needs two years. Supervisors hold an active CPA license during the supervision and for at least five of the seven years before it. | Applicants pass a Board-approved ethics exam (AICPA or OSCPA) with a score of 90 or higher; experience, the ethics exam and the CPA Exam must all fall within the eight years before the Board receives the application. |
| Pennsylvania | To sit: a bachelor's degree or at least 120 semester credits. For the certificate, every pathway includes 24 semester credits in accounting and auditing, business law, economics, technology, finance or tax subjects. Exam credit lasts a rolling 30 months from the first passed section. | The 150-credit pathway needs a bachelor's or higher degree and 150 semester credits, including the 24 credits above plus 12 more in accounting and auditing or tax. The bachelor's and master's pathways have no 150-credit total. | With 150 credits or a master's degree: 12 months and at least 1,600 hours. With a bachelor's degree only: 24 months and 3,200 hours. Experience falls within the 60 months before application, covers accounting, attest, compilation, advisory, tax or consulting work in government, industry, academia or public practice, and is verified by a licensed CPA or through NASBA's Experience Verification Service. | — |
| Rhode Island | To sit, an applicant needs at least 120 semester hours and one of: a graduate accounting degree; a graduate business degree plus 24 undergraduate or 15 graduate accounting hours; or a bachelor's degree with 24 accounting hours and 24 non-accounting business hours. Accounting hours include 6 each in fundamental and intermediate financial accounting and 3 each in advanced financial accounting, tax and auditing; business hours include 3 each in business law and economics. | The traditional route requires 150 semester hours. The 2026 route licenses a bachelor's-degree holder with an accounting concentration who has two years of experience, without the extra 30 hours. | Traditional route: one year, at least 1,820 hours, in public practice, government, industry or education, verified by a licensed CPA. 2026 route: two years of verified experience. Where another jurisdiction's experience requirement is longer, that requirement applies. | A score of 90 or higher on the AICPA Professional Ethics comprehensive course exam. |
| South Carolina | Exam applicants need transcripts showing at least 120 semester hours or a conferred bachelor's degree. Licensure requires a bachelor's degree or higher, at least 24 semester hours of accounting at the junior level or above, and 24 semester hours of non-accounting business courses. | 150 hours is no longer required. A bachelor's degree with at least 150 total semester hours is one of the routes, and it pairs with one year of experience. | Bachelor's degree: two years of experience. Graduate degree, or bachelor's with 150 total semester hours: one year. 2,000 hours of part-time work equals one year, accrued no faster than 40 hours a week. Experience can start once the 24 accounting and 24 business hours are complete and the candidate has 120 semester hours or a bachelor's degree. A non-licensee can supervise, but a CPA licensed in any state must verify the experience. | Licensure applicants pass a Board-approved professional ethics examination (Section 40-2-35(A)(4)). |
| South Dakota | A bachelor's or graduate degree from an accredited institution, earned or due within 100 days after the exam, with an accounting concentration: 24 semester hours of accounting beyond elementary principles (with at least one course each in intermediate or advanced accounting, auditing, taxation and cost accounting) and 24 semester hours of non-accounting business courses. | 150 hours is not required. A bachelor's degree plus 30 more semester hours shortens the experience requirement to one year. | Graduate degree: one year. Bachelor's plus 30 additional semester hours: one year. Bachelor's degree only: two years. One year means at least 2,000 hours over one to three years; two years means at least 4,000 hours over two to six years. A licensee verifies the experience. CPAs who sign attest reports also need 375 hours of audit, review or compilation work within the prior ten years. | Applicants pass an ethics examination with a score of at least 90 percent (SDCL 36-20B-16, ARSD 20:75:03:05). The Board FAQ names the AICPA ethics exam, to be passed within 90 days of completing experience. |
| Tennessee | To sit for the exam: a bachelor's or higher degree and at least 18 semester hours of upper-division accounting, with no internship credit counted toward the 18. For licensure: 30 semester hours of accounting, at least 24 of them upper-division (up to 6 internship hours count toward the 30), plus 24 semester hours of general business. | The 150-hour pathway with one year of experience is unchanged. The 120-hour pathway, effective January 1, 2026, requires a bachelor's or higher degree and the same accounting and business coursework. | One year (150-hour pathway) or two years (120-hour pathway). A year is at least 2,000 hours of services or advice using accounting, attest, management advisory and related skills, in public practice, industry, government or academia, verified by a licensee and earned within the ten years before application (Rule 0020-02-.03). | Candidates pass the AICPA Professional Ethics exam with a score of 90% or better. The initial license application fee is $100. |
| Texas | To sit for the exam: a bachelor's or graduate degree from a Board-recognized institution, at least 120 semester hours, 24 upper-level accounting hours and 21 upper-level business hours. Certification also requires a 3-semester-hour Board-approved ethics course. | The 150-hour pathway requires 150 semester hours including an accounting concentration. The SB 262 pathway requires a bachelor's degree with an accounting concentration as defined by Board rule, in place of the 150 hours. | One year on the 150-hour pathway, or two years on the bachelor's-degree pathway (Occupations Code 901.256). Experience is non-routine accounting work, in attest or professional accounting services, supervised by a CPA with a current license in good standing (Rule 511.122). | Candidates pass the Uniform CPA Examination and the Board's examination on the Rules of Professional Conduct. |
| Utah | To sit: 24 semester hours (36 quarter hours) of upper-division or graduate accounting covering financial accounting, auditing, taxation, managerial or cost accounting, and accounting information systems or data analytics, plus 12 semester hours (18 quarter hours) of business coursework. For licensure: a bachelor's or higher degree with a major in accounting or taxation, or a degree with that accounting and business coursework. | SB 15 (2025) removed the 150- and 120-hour references from the statute. Under the requirements in force from July 1, 2026, a master's in accounting shortens the experience requirement to one year instead of meeting a 150-hour total. | Bachelor's in accounting: 4,000 hours (two years). Bachelor's plus a master's in accounting: 2,000 hours (one year). Bachelor's plus the coursework to sit for the exam: two years. Experience is supervised by a currently licensed CPA, who signs the verification form, and can come before or after the education. | Applicants pass the AICPA Professional Ethics exam and the Utah Laws and Rules exam (35 questions, 75% to pass). All four CPA Exam sections must be passed within 30 months. |
| Vermont | Candidates sit for the exam after 120 semester hours, including at least 30 in accounting, auditing and related subjects (26 V.S.A. § 71a(c)). Coursework includes 6 semester hours of financial or managerial accounting (excluding introductory), 3 in auditing, 3 in U.S. taxation and 3 in U.S. business law. | Since June 8, 2026, Vermont does not require 150 semester hours on every route: a bachelor's degree in accounting with two years of experience qualifies (H.588). On the 150-hour route, 26 V.S.A. § 71a(a)(2)(B) sets 150 semester hours of college credit, including a bachelor's degree and at least 42 semester hours in accounting, auditing and related subjects. | Two years of experience on the bachelor's-degree pathway added by H.588; one year on the 150-hour and post-baccalaureate routes. Board rules define one year of public accounting experience as 2,080 hours of employment under the direct supervision of a CPA or equivalent licensee (Board rules 2.1(n) and 5.9). | Applicants complete an ethics course equal to eight CPE hours within two years before filing the license application (Board rule 5.6(a)). |
| Virginia | Before sitting for any exam section a candidate needs a bachelor's or higher degree plus an accounting concentration of at least 48 semester hours: 24 in accounting (including auditing, financial accounting, accounting information systems and taxation) and 24 in business (no more than 6 of them accounting). No more than 3 hours of introductory accounting count. | Code of Va. 54.1-4409.2, as amended by 2025 Acts chapters 523 and 539, required 150 semester hours for applicants before January 1, 2026. Applicants on or after that date need a bachelor's or higher degree with an accounting concentration and no 150-hour total. Applications submitted before 2026 can be re-reviewed under the new pathway on request. | Master's degree: one year. Bachelor's plus 30 additional semester hours: one year. Bachelor's only: two years. The work involves substantial use of accounting, financial, tax or other relevant skills, verified by an actively licensed US CPA who sends the form directly to the board. Self-employment does not count. | Applicants pass the AICPA "Professional Ethics: AICPA's Comprehensive Course (For Licensure)" with 90% or better before licensure. All four CPA Exam sections must be passed within 30 months of the score release for the first section passed. |
| Washington | The accounting concentration is 24 semester hours of accounting and 24 of business administration; extra accounting hours can count toward business. Any of the three education options qualifies the applicant to sit for the exam. The bachelor's-plus-30-hours option expires for periods after December 31, 2035. | No 150-hour total is required. The former 150-hour route continues as the bachelor's-plus-30-semester-hours option, with one year of experience. | Bachelor's pathway: two years (at least 24 months and 4,000 hours). Post-baccalaureate and bachelor's-plus-30 pathways: one year (at least 12 months and 2,000 hours). Months need not be consecutive. Experience can be in public accounting, industry, government or academia, must fall within eight years before the application, and must be verified by a CPA licensed at least five years. | — |
| West Virginia | To sit for the exam: a bachelor's degree or higher with an accounting concentration. For the certificate: a post-baccalaureate degree, a bachelor's plus 30 additional semester hours, or a bachelor's degree, each with an accounting concentration set by board rule. | No 150-hour total has been required since May 24, 2026. The former 150-hour route continues as the bachelor's-plus-30-hours pathway. | One year for the post-baccalaureate and bachelor's-plus-30 pathways; two years for the bachelor's pathway. Experience involves accounting, attest, compilation, advisory, tax or consulting skills in private practice, government, industry, not-for-profit or academia, and is verified by a licensee. | — |
| Wisconsin | To sit for the exam: at least 120 semester hours or a bachelor's degree from an accredited institution, with accounting and business coursework set by the board (Accy 2.303). | 150 semester hours are required only on the bachelor's-plus-one-year route. The master's route and the bachelor's-plus-two-years route do not require them. | One year of work experience on the master's and 150-hour routes, two years on the bachelor's route. It must involve accounting, attest, compilation, advisory, tax or consulting skills in government, industry, academia or public practice, be verified, be gained after meeting the exam education rule and fall within five years before the certificate application. Internships do not count. | Applicants pass the Wisconsin Statutes and Rules Examination with a score of 80% or higher. |
| Wyoming | To sit for the exam: a bachelor's degree with at least 24 semester hours of accounting and 24 of other business courses, shown on official transcripts. For the certificate: at least 24 semester hours of upper-division or graduate accounting. | The certificate requires at least 150 semester hours of college education, including a bachelor's or higher degree (W.S. 33-3-109(a)(v)(C)). | One year of full-time experience (at least 2,000 hours) in public accounting, government, industry or academia, verified by an active CPA. The board can accept equivalent experience under a non-CPA supervisor with an affidavit and work samples. | Applicants for an original certificate complete the AICPA course Professional Ethics: The AICPA's Comprehensive Course. |
| Territories | ||||
| Guam | To sit, one of three options: a bachelor's or higher with an accounting major from an AACSB-accredited school; a business major from an AACSB or ACBSP school with 24 semester hours of upper-level accounting; or a bachelor's from an accredited school with 24 accounting and 24 business hours, including 6 economics, 3 finance and 3 business law. Under the education pre-completion pathway, upper-division undergraduates and admitted graduate students can sit if they are able to complete the education requirements within 18 months. | Licensure applications received on or after December 16, 2021 require 150 semester hours, including a bachelor's or graduate degree, 24 hours of accounting beyond principles (with 2 in research and analysis) and 24 of business (including business law, economics, finance, communications and 3 of ethics). | One year of work experience in government, industry, academia or public practice, supervised and verified by an actively licensed CPA and gained within five years before the license application. An attest license requires at least 1,000 hours of attest experience. Candidates who pass without the experience can receive an inactive license. | — |
| US Virgin Islands | A bachelor's or higher degree from an accredited college or university with an accounting concentration or its equivalent under board rule. | 150 semester hours of college education, including the bachelor's or higher degree. | One year of full-time experience using accounting, attest, compilation, advisory, tax or consulting skills, in public accounting, industry or academia, under the direct supervision of an active CPA in good standing. | All candidates, including reciprocity applicants, pass the local Virgin Islands Regulatory Examination in addition to the Uniform CPA Exam. |
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