State & Territory Requirements
|Social Security # Requirement||Yes|
|Education Requirement for Licensure||150 hours (including B.A.)|
|Participates in International Examination Program||Yes|
|Hours in Accounting:||33 semester hours of non-duplicative accounting coursework at the undergraduate or graduate level with course grades of C (or equivalent) or greater. 27 semester hours must be in accounting courses (excluding introductory accounting courses) covering specific subject areas. A total of 6 semester hours must be in auditing, which must include a 3 semester hour, or more, course concentrating on U.S. Generally Accepted Auditing Standards (GAAS). 3 semester hours, or more, must also be in a course concentrating on accounting or business ethics.|
|Exam sitting requirements:||120 hours (including B.A.) with 27 semester hours of non-duplicative accounting coursework at the undergraduate or graduate level with course grades of C (or equivalent) or greater. The 27 hours must include 21 semester hours of accounting courses in particular subject areas (excluding introductory accounting courses) and a 3 semester hour auditing course concentrating on U.S. GAAS. Additionally, candidates must have 21 semester hours of non-duplicative coursework in business administration at the undergraduate or graduate level. No more than 6 of those hours can be in a single subject area.|
|Experience Requirements:||1 year of experience (or 1,800 hours) in Public Accounting, Industry, Government or Academia verified by an active CPA in good standing.|
|Ethics Exam:||Must pass AICPA Professional Ethics exam for initial licensure.|
- Quarter credit hours are also accepted. 3 semester hours are equal to 4 quarter hours.
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