Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
State Board of Certified Public Accountants of Louisiana licenses CPAs in Louisiana. Its rules and forms are the authority for everything on this page.
Louisiana CPAs complete at least 80 CPE hours in a rolling two-calendar-year period, with at least 20 hours in each year, plus a Board-approved professional ethics course in the years the Board requires one (LAC 46:XIX.1301).
Sources: law.cornell.edu/regulations/louisiana/La-Admin-Code-tit-46-SS-XIX-1301, law.cornell.edu/regulations/louisiana/La-Admin-Code-tit-46-SS-XIX-1105, nasbaregistry.org/cpe-requirements/louisiana, louisiana.cpa/cpe/038569ob:2026-ethics-course-for-louisiana-c-p-as-in-business-industry-a-case-study-approach, codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-37-sect-76
Louisiana CPA certificates are issued and renewed annually (R.S. 37:76(B)(1)), with renewal tied to the December 31 calendar year.
Sources: codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-37-sect-76, nasbaregistry.org/cpe-requirements/louisiana
Louisiana requires a bachelor's degree with set accounting and business coursework to sit for the exam. Act 653 of 2026 (HB 548), signed by Governor Jeff Landry on June 2, 2026 and effective August 1, 2026, added two licensure pathways alongside the 150-hour route: a bachelor's degree with two years of experience, and a graduate degree in accounting (or a qualifying graduate degree defined by Board rule) with one year of experience.
Sources: codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-37-sect-75, law.cornell.edu/regulations/louisiana/La-Admin-Code-tit-46-SS-XIX-503, law.cornell.edu/regulations/louisiana/La-Admin-Code-tit-46-SS-XIX-1103, louisiana.cpa/gettingstarted, latech.edu/news/school-of-accountancy-prepares-students-for-expanded-cpa-licensure-options.php, prod.louisiana.cpa/storage/assets/Misc/LicensurePathway26.pdf, policyrisk.com/state-bill/LA-HB548-2026RS
Louisiana CPAs complete at least 80 CPE hours in a rolling two-calendar-year period, with at least 20 hours in each year, plus a Board-approved professional ethics course in the years the Board requires one (LAC 46:XIX.1301). The ethics course content must be pre-approved by the Board (LAC 46:XIX.1301). The Board set the requirement at 3 hours for 2024 and again for 2026. The Board may exempt certificate holders who do not offer public accounting services; they show "inactive" or "retired" next to the CPA title (R.S. 37:76(D)(2)). Reinstatement requires 120 CPE hours in the three years before the application (LAC 46:XIX.1105).
CPE is reported no later than January 31 after each December 31 calendar year end. Certificate holders who take part in attest engagements (audits, reviews, compilations, agreed-upon procedures) complete at least 8 hours in accounting and auditing during that calendar year. Non-interactive self-study is not accepted.
Louisiana CPA certificates are issued and renewed annually (R.S. 37:76(B)(1)), with renewal tied to the December 31 calendar year. Annual. NASBA's registry lists the renewal date as December 31 each year. The renewal fee is set by Board rule (R.S. 37:76(E)). An expired certificate can be reinstated by paying the renewal fee and any penalty fees.
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.
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