The State Boards of Accountancy were created to assure the public that the CPA professionals are licensed, regulated and operating at the highest level. Each state may have slightly different requirements or costs to become a certified CPA in his or her preferred state. You can learn more about your states requirements and costs to be able to take the CPA exam and become a licensed CPA below.

There are 55 licensing jurisdictions that provide regulatory oversight whenever a CPA is practicing within the statutorily defined scope of practice of public accountancy. Public accountancy is regulated at the state level, with each state maintaining an independent board of accountancy that defines and upholds standards. The NASBA then assists the different states boards of accountancy to help maintain a best practices in the accounting professional across the U.S.

The NASBA was founded in 1908 to organize and bring together best practices of financial accounting to protect the public and provide sound reporting practices.

Learn More About the Board of Accountancy in Your State

AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY DC

Learn more about Alabama here

Application:
https://www.asbpa.alabama.gov/PDF/forms/Exam Application Package - April 2019.pdf

Address/Phone Number:
770 Washington Ave #226
Montgomery, AL
36104
(334) 242-5700

Checklist Requirements:
150 semester hours or 225 quarter hours US Citizen

Education:

  • At least 33 semester hours in accounting
  • Bachelor's Degree Graduate
  • Pass all 4 sections of the CPA exam with a score of 75 or higher
  • Pass the CPA ethics exam administered by the AICPA
  • Submit all required paperwork

Costs:
CPA exam in Alabama is $800 plus the initial $100 application fee.

ApplicationApplication fee
Auditing and Attestation (AUD)$215
Business Environment and Concepts (BEC)$185
Financial Accounting and Reporting (FAR)$215
Regulation (REG)$185
Application Fee:$100

Learn more about Alaska here

Link:
https://www.commerce.alaska.gov/web/cbpl/ProfessionalLicensing/BoardofPublicAccountancy.aspx

Address/Phone Number:
Dept. of Commerce, Community and Economic Development
Division of Corporations, Business & Professional Licensing
550 West 7th Avenue, Suite 1500
Anchorage, AK 99501
(907) 465-2550

Checklist Requirements:

  • Bachelor’s degree from a regionally accredited college or university
  • Be at least 19 years old
  • Be of good moral character

Education:
Applicants have to have a degree in accounting, be within 18 hours of graduating with a degree in accounting and have completed at least 15 hours of upper level accounting courses. If an applicant does not have an accounting degree, the applicant must have a degree from a regionally accredited college or university and a minimum of one year experience working as a public accountant under the direct supervision of a CPA.

Costs:

ApplicationApplication fee
Application Fee$185
ExaminationExamination fee
Auditing and Attestation (AUD)$208
Business Environment and Concepts (BEC)$208
Financial Accounting and Reporting (FAR)$208
ApplicationApplication fee
Regulation (REG)$208
Registration FeesRegistration fee
4 examination sections$90
3 examination sections$90
2 examination sections$90
1 examination section$90

Learn more about Arizona here

Link:
http://www.azaccountancy.gov/

Application:
https://www.azaccountancy.gov/Exam/FormsApps.aspx

Address/Phone Number:
100 N. 15th, Suite 165
Phoenix, AZ 85007
(602) 364-0804

Checklist Requirements:

  • Must be a resident of the state of Arizona
  • At least 18 years of age
  • Of good moral character

Education:
A bachelor’s degree or higher from an accredited college or university, with at least 24 semester hours in accounting. Of those hours, 12 must be upper level accounting courses. Eighteen semester hours of related coursework is also required. Related coursework would be business classes such as business law, ethics, management, and computer information systems.

Costs:

ExaminationExamination fee
Initial application per exam$100
Re-exam application per exam$50

Learn more about Arkansas here

Link:
http://www.arkansas.gov/asbpa/

Application:
https://www.ark.org/asbpa_mla/app/welcome.html

Address/Phone Number:
101 East Capitol, Suite 450
Little Rock, AR 72201
Phone: (501) 682-1520

Checklist Requirements:

Education:
A bachelor’s degree with 30 semester hours of accounting and 30 hours of business course not related to accounting. All classes must be passed with a “C” or better, and the following courses must be part of the coursework:

  • Financial Accounting (Intermediate Acct.)
  • Management Accounting (Cost Acct.)
  • Governmental or Not-for-Profit Accounting (Institutional Acct.)
  • Federal Taxation (Adv. Income Tax or Fundamentals of Taxation)
  • Auditing and Attestation
  • Accounting Information Systems

Costs:

ExaminationExamination fee
Initial (first‐time)$ 50
Plus
Examination 4 sections$120
Examination 3 sections$105
Examination 2 sections$90
Examination 1 section$75

Learn more about California here

Link:
http://www.dca.ca.gov/cba/index.shtml

Application:
https://www.dca.ca.gov/cba/applicants/cpaapp.pdf

Address/Phone Number:
2450 Venture Oaks Way, Suite 300
Sacramento, CA 95833
Phone: (916) 263-3680

Checklist Requirements:

  • Official transcripts from all schools attended
  • Proof of degree completion

Education:
A bachelor’s degree from an accredited college or university. Twenty-four semester hours should be high-level accounting course and an additional 24 semester hours should be in intermediate and upper level non-related business courses.

Costs:

ApplicationApplication fee
Initial Application$100
Reapplication$50

Fees to be paid to NASBA:

ApplicationApplication fee
Auditing and Attestation$208
Financial Accounting and Reporting$208
Regulation$208
Business Environmental and Concepts$208
Total fees paid to NASBA for all four sections$833

Learn more about Colorado here

Link:
https://www.colorado.gov/pacific/dora/accountancy

Application:
https://www.colorado.gov/pacific/dora/Accountancy_CPA_Applications_Docs

Address/Phone Number:
Division of Professions and Occupations
1560 Broadway Suite 1350
Denver, CO 80202
Phone: (303) 894-7800

Checklist Requirements:

Education:
Candidates must have a bachelor’s degree or higher and a minimum of 120 semester hours from an accredited college or university. Twenty-seven semester hours of accounting are required, with at least 21 of those hours consisting of upper level accounting classes that cover the following:

  • Accounting Ethics
  • Accounting Information Systems
  • Accounting Research and Analysis
  • Accounting Theory
  • Auditing and Attestation Services
  • Financial Accounting and Reporting of Business Organizations
  • Financial Accounting and Reporting for Government and Not-for-Profit Entities
  • Financial Statement Analysis
  • Fraud Examination
  • Internal Controls and Risk Assessment
  • Managerial or Cost Accounting
  • Taxation
  • Tax Research and Analysis
  • Other areas as approved by the Board

Applicants also must have 21 semester hours of non-accounting coursework, with at least 12 of those hours being upper level courses that cover these topics:

  • Behavior of Organizations, Groups, and Persons
  • Business Communications
  • Business Ethics
  • Business Law
  • Computer Information Systems
  • Economics
  • Finance
  • Legal and Social Environment of Business
  • Management
  • Marketing
  • Quantitative Applications in Business
  • Statistics
  • Other areas as approved by the Board

Costs:

ApplicationApplication fee
Application fee$150
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$75
3 examination sections$75
2 examination sections$75
1 examination section$75

Learn more about Connecticut here

Link:
http://www.portal.ct.gov/DCP/Occupational-and-Professional-Division/Occupational--Profess/Certified-Public-Accountants

Application:
https://portal.ct.gov/DCP/License-Services-Division/License-Division/CPA-Application-Process

Address/Phone Number:
Department of Consumer Protection,
Connecticut State Board of Accountancy
450 Columbus Boulevard
Suite 901
Hartford, CT 06103
Phone: (860) 713-6000

Checklist Requirements:

  • Official transcripts from all schools attended
  • Proof of degree completion
  • Proof of residency

Education:
You must be a graduate of a regionally accredited college or university with a bachelor’s degree or higher. Applicants are required to take a minimum of 48 semester hours in accounting, and required classes include auditing, taxation, financial accounting, cost accounting and accounting systems.

Costs:

ExaminationExamination fee
Initial CPA Certificate$150
Initial CPA Certificate & Certificate Registration$190
Initial CPA Certificate & Initial CPA License$300

Learn more about Delaware here

Link:
http://dpr.delaware.gov/boards/accountancy/

Application:
https://dpr.delaware.gov/boards/accountancy/newpermit/

Address/Phone Number:
Cannon Building, Suite 203
861 Silver Lake Blvd.
Dover, DE 19904
Phone: (302) 744-4500

Checklist Requirements:

  • Proof of a bachelor’s degree or higher
  • Official transcripts from every school attended
  • Be at least 18 years of age

Education:
Applicants must hold a bachelor’s degree or greater from an accredited school and have accumulated more than 120 semester hours of coursework. Of those hours, a minimum of 24 semester hours must have been accounting courses, and the following subject areas must have been covered:

  • Financial Accounting
  • Taxation
  • Auditing

Costs:

CPACPA fee
CPA Permit$155
CPA Firm$189

Learn more about District of Columbia here

Link:
https://www.dcopla.org/accountancy/

Application:
https://nasba.org/exams/cpaexam/dc/

Address/Phone Number:
1100 4th Street, SW
Fifth Floor, E500
Washington, DC 20024
Phone: (202) 442-4320

Checklist Requirements:

Education:
Applicants must have accumulated 120 semester hours from an accredited college and attained a bachelor’s degree. Twenty-seven hours coursework must be accounting related, and include these courses:

  • Financial Accounting
  • Auditing
  • Federal Income Tax
  • Business Law
  • Cost Accounting

Costs:
Not available at this time. Historically, each section of the exam is a minimum of $208.40. Other fees, such as application and registration fees vary.

Learn more about Florida here

Link:
http://www.myfloridalicense.com/DBPR/certified-public-accounting/

Application:
https://nasba.org/exams/cpaexam/florida/

Address/Phone Number:
Division of Certified Public Accounting
240 NW 76 Drive, Suite A
Gainesville, FL 32607
Phone: (352) 333-2505

Checklist Requirements:

  • A bachelor’s degree
  • Official transcripts from every school attended. The document must come directly from the institution.
  • Application and all applicable fees

Education:
Applicants are required to complete semester or 180 quarter hours culminating in a bachelor’s degree from an accredited institution. Applicants must take and successfully pass 24 hours of upper-level accounting courses, including courses in auditing, cost accounting, accounting information systems, financial accounting, and taxation. Candidates must also successfully complete 24 upper-level business courses in areas such as macroeconomics, microeconomics, management, business law, and computer information systems. Additional upper-level accounting courses can also be used to fulfill this requirement, but they cannot be the same courses used to meet the accounting requirement.

Costs:

ApplicationApplication Fee
Application fee$50

If approved to take the exam, the following fee schedule applies:

ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$75
3 examination sections$75
2 examination sections$75
1 examination section$75

Learn more about Georgia here

Link:
https://gsba.georgia.gov/

Application:
https://gsba.georgia.gov/applications

Address/Phone Number:
200 Piedmont Ave.
Suite 1604, West Tower
Atlanta, GA 30334
Phone: (404) 463-0365

Checklist Requirements:

  • Transcripts from all institutions attended
  • Be of good moral character
  • Hold a bachelor’s degree

Education:
Applicants need to attain a bachelor’s degree from an accredited institution that includes 20 semester hours or equivalent of accounting courses above the introductory level.

Costs:

ApplicationApplication Fee
Application fee$150

If the applicant is accepted, the following fee schedule will apply:

ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$75
3 examination sections$75
2 examination sections$75
1 examination section$75

Learn more about Hawaii here

Link:
http://cca.hawaii.gov/pvl/boards/accountancy/

Application:
https://cca.hawaii.gov/pvl/boards/accountancy/application_publications/

Address/Phone Number:
Department of Commerce & Consumer Affairs
PO Box 3469
335 Merchant Street (96813)
Honolulu, HI 96801-3469
Phone: (808) 586-2696

Checklist Requirements:

  • Must be at least 18 years of age
  • Be of good moral character
  • Official transcripts from all colleges attended
  • Bachelor’s degree

Education:

  • A bachelor’s degree in Accounting from an accredited institution approved by the Board
  • A bachelor’s degree in another area of study from an accredited institution that includes 18 semester hours in upper-level accounting courses approved by the Board
  • A bachelor’s degree from an institution outside the US that is approved by the Board. If not in Accounting, 18 semester hours of upper-level accounting courses in required.

Costs:

ApplicationApplication Fee
Application fee$170
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$85
3 examination sections$85
2 examination sections$85
1 examination section$85

Learn more about Idaho here

Link:
http://www.isba.idaho.gov/

Application:
https://crushthecpaexam.com/cpa-license-idaho/#ID-Exam-Information-and-Resources

Address/Phone Number:
PO Box 83720
Boise, ID 83720-0002
Phone: (208) 334-2490

Checklist Requirements:
Candidates must be legal residents of Idaho, at least 18 years of age and of good moral character.

Education:
A bachelor’s degree with a minimum of 30 semester hours in business, 20 of which much be accounting courses. Official transcripts with the Registrar’s signature or seal must be sent directly from the school to the board.

Costs:
Application fees vary depending on the agency. Fees for NASBA in 2019 is $20, for the AICPA it’s $100 and to access the exam online via Prometrics, there is a $82.38 fee which increases to $84 in 2020. For each section of the exam the cost is $208.40, but that will increase to $209.99 in 2020.

Learn more about Illinois here

Link:
http://www.ilboe.org/

Application:
https://www.ilboe.org/exam/exam-application/

Address/Phone Number:
1120 E. Diehl Road, Suite 107
Naperville, IL 60563
Phone: (815) 753-8900

Education:
Coursework in accounting including introductory and upper-level accounting courses. Business courses such as business law, management, computer information systems are suggested. There is no degree requirement but an accurate listing of all business and accounting courses passed is required.

Costs:

ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40

Learn more about Indiana here

Link:
http://in.gov/pla/accountancy.htm

Application:
https://www.in.gov/pla/2663.htm

Address/Phone Number:
Indiana Government Center S.
402 West Washington Street,
Room w072
Indianapolis, IN 46204-2246
1-800-457-8283

Checklist Requirements:

  • Official transcripts from all schools attended
  • Proof of residency

Education:
150 semester hours in general education which must include a graduate degree from a college or university accredited by an organization recognized by the Board

  • 150 semester hours in general education which must include a graduate degree from a college or university accredited by an organization recognized by the Board
  • A minimum of 24 semester hours of undergraduate, 15 semester hours in accounting at the graduate level or an equivalent combination which include courses the following subjects:
    • Financial Accounting
    • Auditing
    • Taxation
    • Managerial Accounting
  • A minimum of 24 semester hours in business administration and economics courses, other than accounting courses, at the undergraduate or graduate level
    • Up to six semester hours of business and tax law courses
    • Up to six semester hours of computer science courses
  • Earned 150 semester hours in general education which must include a bachelor’s degree from an accredited college or university recognized by the Board
  • A minimum of 24 semester hours in accounting at the undergraduate or graduate level which must include the following subjects:
    • Financial Accounting
    • Auditing
    • Taxation
    • Managerial Accounting
  • >A minimum of 24 semester hours in business administration and economics courses, other than accounting courses, which may include:
    • Up to six semester hours of business and tax law courses
    • Up to six semester hours of computer science courses

Costs:

ApplicationApplication Fee
Application fee$150
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$75
3 examination sections$75
2 examination sections$75
1 examination sections$75

Learn more about Iowa here

Link:
http://plb.iowa.gov/board/accountants

Application:
https://plb.iowa.gov/accountants/forms

Address/Phone Number:
200 E. Grand, Ste. 350
Des Moines, IA 50309
Phone: (515) 725-9025

Checklist Requirements:
Official transcripts from all schools attended.

Education:
A master’s degree in Accounting from an institution regionally accredited and approved by the Board.
A bachelor’s degree from an accredited institution as well as 24 hours in upper-level accounting courses. Course must include the following:

  • Financial Accounting
  • Cost Accounting
  • Accounting Information Systems
  • Auditing
  • Taxation

A bachelor’s degree from an accredited institution that includes 24 semester hours in the following accounting courses

  • Auditing
  • Accounting Information Systems
  • Cost Accounting
  • Financial Accounting
  • Taxation
  • Plus the following business courses
    • Statistics
    • Business Law
    • Information Systems
    • Economics
    • Finance

Costs:

ApplicationApplication Fee
Application fee$180
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$90
3 examination sections$90
2 examination sections$90
1 examination sections$90

Learn more about Kansas here

Link:
http://www.ksboa.org/

Application:
http://www.ksboa.org/applyCertificate.htm

Address/Phone Number:
Landon State Office Building
900 SW Jackson, Suite 556
Topeka, KS 66612-1239
Phone: (785) 296-2162

Checklist Requirements:

  • You must live, work or own a business in the state of Kansas
  • Submit official transcripts from all schools attended

Education:
A minimum of 42 semester hours (63 quarter hours) in business and general education courses including the following:

  • A macroeconomics course
  • A microeconomics course
  • One upper-division economics course
  • At least two courses in legal aspects of business or business law
  • College algebra or higher-level math course
  • Statistics and probability theory
  • Computer systems and applications
  • Finance
  • Management and administration
  • Marketing
  • Production, operations research, or applications of quantitative techniques to business problems

A minimum of 11 semester hours (16.5 quarter hours) in written and oral communications

At least 30 semester hours(45 quarter hours) in courses in accounting theory and practice, including the following:

  • financial accounting and reporting for business organizations, which may include:
    • Intermediate Accounting
    • Advanced Accounting
    • Accounting Theory
  • Managerial accounting beyond an introductory course
  • Auditing course concentrating on auditing standards generally accepted in the U.S. as issued by the AICPA auditing
  • standards board or the PCAOB or both
  • U.S. Income Taxation
  • Accounting systems beyond an introductory computer course

Costs:

ApplicationApplication Fee
Application fee$145
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$110
3 examination sections$95
2 examination sections$80
1 examination sections$65

Learn more about Kentucky here

Link:
http://cpa.ky.gov/

Application:
https://cpa.ky.gov/becomingcpa/Pages/Initial-License.aspx

Address/Phone Number:
332 West Broadway, Suite 310
Louisville, KY 40202-2115
Phone: (502) 595-3037

Checklist Requirements:
Candidates must be residents of the state of Kentucky, at least 18 years of age and of good moral character. Official transcripts from the college or university where the candidate graduated are also required.

Education:
A bachelor’s or master’s degree from an accredited college or university with a concentration in accounting. This means at least 27 to 39 hours of the degree must include upper level accounting courses.

Costs:
There is a $30 nonrefundable application fee. Each section of the exam is $30 each. Applicants must also pay an exam fee of $208.40 for each exam section.

Learn more about Louisiana here

Link:
http://www.cpaboard.state.la.us/

Application:
http://cpaboard.state.la.us/forms-links/

Address/Phone Number:
601 Poydras Street, Suite 1770
New Orleans, LA 70130
Phone: (504) 566-1244

Checklist Requirements:
Candidates must be a good moral character and have earned a minimum of a bachelor’s degree.

Education:
A minimum of a bachelor’s degree from an accredited college or university recognized by the board. The course load for candidates must have included the following:

  • 6 semester (8 quarter) hours in Intermediate Accounting
  • 3 semester (4 quarter) hours in cost Accounting
  • 3 semester (4 quarter) hours in income Tax Accounting
  • 3 semester (4 quarter) hours in Auditing
  • 3 semester (4 quarter) hours in either Advanced Financial Accounting, Not-For-Profit Accounting, or Accounting Theory
  • 6 semester (8 quarter) hours in additional Accounting above the introductory level

Candidates must have also completed 24 semester hours of business courses, including three hours in commercial law as it pertains to accounting.

Costs:

ApplicationApplication Fee
Application fee$150
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$75
3 examination sections$75
2 examination sections$75
1 examination sections$75

Learn more about Maine here

Link:
http://www.maine.gov/pfr/professionallicensing/professions/accountants/index.html

Application:
https://www.maine.gov/pfr/professionallicensing/professions/accountants/cpa.html

Address/Phone Number:
Dept. of Professional and Financial Regulation
Office of Professional and Occupational Regulation
35 State House Station
Augusta, ME 04333
Phone: (207) 624-8603

Checklist Requirements:

  • Official transcripts from all schools attended
  • Proof of residency

Education:
A minimum of a bachelor’s degree from a regionally accredited school recognized by the Board. Candidates must have completed a minimum of 120 semester hours. In addition, candidates should meet the following course work requirements:

Have completed 15 semester hours in one or more of the topics listed below. At least 3 semester hours must be earned in auditing and attestation services.

  • financial accounting and reporting for business organizations
  • financial accounting and reporting for government and not-for-profit entities
  • auditing and attestation services
  • managerial or cost accounting
  • taxation
  • fraud examination
  • internal controls and risk assessment
  • financial statement analysis
  • accounting research and analysis
  • tax research and analysis
  • accounting information systems
  • ethics relevant to the practice of public accounting

Costs:

ApplicationApplication Fee
Application fee$150
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$75
3 examination sections$75
2 examination sections$75
1 examination sections$75

Learn more about Maryland here

Link:
http://www.dllr.state.md.us/license/cpa

Application:
https://www.dllr.state.md.us/license/cpa/

Address/Phone Number:
500 N. Calvert Street, 3rd Floor
Baltimore, MD 21202-3651
Phone: (410) 230-6258

Checklist Requirements:

  • Official transcripts from all schools attended
  • Proof of residency

Education:
The following is required for applicants to sit for the CPA exam in Maryland

  • A minimum of 120 semester hours, 30 of which must be accounting courses and three must be an ethics course
  • A bachelor’s degree or higher
    • In accounting or a substantial equivalent
    • Graduate from a college or university that is a member of the American Assembly of Collegiate Schools of Business or the Association of Collegiate Business Schools and Programs
    • Accredited by Middle States Association of Colleges and Schools or an equivalent regional accreditation association.

Costs:

ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40

Learn more about Massachusetts here

Link:
https://www.mass.gov/orgs/board-of-public-accountancy

Application:
https://www.mass.gov/lists/applications-and-forms-for-accountancy-firms

Address/Phone Number:
1000 Washington St., Suite 710
Boston, MA 02118-6100
Phone: (617) 727-1806

Checklist Requirements:
Candidates must be at least 18 years of age, hold a bachelor’s degree from an accredited college or university. Official transcripts from the school the candidate graduated from will be required as part of the application.

Education:
Candidates must have completed 120 of the 150 required semester hours at a regionally or nationally accredited college or university. In addition, candidates must have completed the following courses:

  • 21 semester hours of accounting courses including coverage in:
    • Financial Accounting
    • Auditing
    • Taxation
    • Management/Cost Accounting
  • 9 semester hours of business courses including coverage in:
    • Business Law
    • Finance
    • Information Systems

Candidates will also need to complete a bachelor’s degree before taking the exam.

Costs:

ApplicationApplication Fees
Application Fees$195
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$177
3 examination sections$157
2 examination sections$137
1 examination section$117

Learn more about Michigan here

Link:
http://www.michigan.gov/accountancy

Application:
https://nasba.org/exams/cpaexam/michigan/

Address/Phone Number:
Bureau of Professional Licensing (BPL)
Dept. of Licensing and Regulatory Affairs
P.O. Box 30670
Lansing, MI 48909
Phone: (517) 241-0199

Checklist Requirements:
Official transcripts from all school attended as well as proof of degree completion are required, along with the application and all required fees.

Education:
Candidates are required to hold a bachelor’s degree from a regionally accredited college or university. The program must have included the following coursework:

  • 3 semester hours (4.5 quarter) hours in Auditing,
  • 21 semester (31.5 quarter) hours in accounting including study in each of the following:
    • Financial Accounting and Accounting Theory
    • Managerial Accounting, including Cost Accounting
    • Accounting Systems and Controls
    • U.S. Federal Taxation
    • Governmental/Fund Accounting
  • 24 semester (36 quarter) hours in general business subjects

Costs:

ApplicationApplication Fees
Application Fees$147
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$117
3 examination sections$99
2 examination sections$81
1 examination section$63

Learn more about Minnesota here

Link:
http://www.boa.state.mn.us/

Application:
https://boa.state.mn.us/applicants.html

Address/Phone Number:
85 East 7th Place, Suite 125
St. Paul, MN 55101
Phone: (651) 296-7938

Checklist Requirements:

  • Official transcripts from all schools attended
  • Proof of residency

Education:

  • Earned a graduate degree with a concentration in accounting from an accounting program or department that is accredited (level three accreditation) by an accrediting agency listed with the United States Department of Education.
  • Earned a graduate degree from a business school or college of business that is accredited (level two accreditation) by an accrediting agency recognized by the Board and completed:
  • A minimum of 24 semester hours in accounting at the undergraduate level including coverage of, but not necessarily separate courses in:
    • Financial Accounting
    • Auditing
    • Taxation
    • Management Accounting
  • A minimum of 15 semester hours in accounting at the graduate level, including coverage of, but not necessarily separate courses in:
    • Financial Accounting
    • Auditing
    • Taxation
    • Management Accounting
  • An equivalent combination thereof, including coverage of, but not necessarily separate courses in:
    • Financial Accounting
    • Auditing
    • Taxation
    • Management Accounting

Earned a baccalaureate degree from a business school or college of business that is accredited (level two accreditation) by an accrediting agency listed with the United States Department of Education and completed:

  • A minimum of 24 semester hours in accounting at the undergraduate or graduate level, including coverage of, but not necessarily separate courses in:
    • Financial Accounting
    • Auditing
    • Taxation
    • Management Accounting
  • Completed a minimum of 24 semester hours in business-related courses or additional accounting courses at the undergraduate or graduate level

Earned a baccalaureate or higher degree from an accredited educational institution (level one accreditation) that included or is supplemented by:

  • A minimum of 24 semester hours in accounting completed above the elementary level, including coverage of, but not necessarily separate courses in:
    • Financial Accounting
    • Auditing
    • Taxation
    • Management Accounting

Costs:

ApplicationApplication Fees
Application Fees$190
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$115
3 examination sections$115
2 examination sections$115
1 examination section$115

Learn more about Mississippi here

Link:
http://www.msbpa.state.ms.us/

Application:
https://www.msbpa.ms.gov/Pages/Forms.aspx

Address/Phone Number:
5 Old River Place, Suite 104
Jackson, MS 39202-3449
Phone: (601) 354-7320

Checklist Requirements:
Candidates must be legal residents of Mississippi and of good moral character.

Education:
Candidates must either hold a bachelor’s degree from an accredited college or university that is recognized by the Board or have completed a minimum of 120 semester hours. The following courses are also required to be completed successfully.
Minimum 48 semester hours of upper level undergraduate or graduate level accounting and business related courses. A minimum of 24 of the 48 hours must be accounting courses and include at a minimum, three semester hours in:

  • Financial Accounting
  • Auditing
  • Taxation
  • Management/Cost Accounting
  • Government/Not-for-Profit Accounting

Costs:

ApplicationApplication Fees
Application Fees$150
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$135
3 examination sections$115
2 examination sections$95
1 examination section$75

Learn more about Missouri here

Link:
http://pr.mo.gov/accountancy.asp

Application:
https://pr.mo.gov/accountancy-forms.asp

Address/Phone Number:
PO Box 613
Jefferson City, MO 65102
Phone: (573) 751-0012

Checklist Requirements:

  • Be of good moral character
  • Be a resident of Missouri, own a business in Missouri, or work in Missouri

Education:

  • 150 semester hours from a college or university culminating in a bachelor’s degree
  • 33 semester hours including three hours of auditing courses and 18 hours of upper level accounting courses
  • 27 semester hours of general business courses

Costs:

ApplicationApplication Fees
Application Fees$150
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$75
3 examination sections$75
2 examination sections$75
1 examination section$75

Learn more about Montana here

Link:
http://bsd.dli.mt.gov/license/bsd_boards/pac_board/board_page.asp

Application:
https://nasba.org/licensure/nasbalicensing/montana/

Address/Phone Number:
301 S Park
Helena, MT 59601
Phone: (406) 841-2244

Checklist Requirements:
Official transcripts from each school the candidate has attended. The transcripts must come directly from the institution.

Education:
Candidates are required to meet the following educational requirements:

  • Completed at least 24 semester hours of accounting courses above the introductory level, including at least one course in each of the following subject areas:
    • Financial Accounting
    • Auditing
    • Taxation
    • Management Accounting
  • Completed at least 24 semester hours in business related courses, such as:
    • Information Systems
    • Business Law
    • Finance
    • Economics
    • Marketing
    • Ethics
    • Organizational Behavior
    • Quantitative Applications in Business

Costs:

ApplicationApplication Fees
Application Fees$245
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$100
3 examination sections$100
2 examination sections$100
1 examination section$100

Learn more about Nebraska here

Link:
https://nbpa.nebraska.gov/

Application:
https://nbpa.nebraska.gov/forms/forms-and-applications

Address/Phone Number:
PO Box 94725
Lincoln, NE 68509-4725
Phone: (402) 471-3595

Checklist Requirements:
Candidates must be a resident of Nebraska, work in Nebraska, or own a business in Nebraska.

Education:

  • 150 semester (225 quarter) hours culminating in s minimum of a bachelor’s degree from an accredited college or university. The collegiate hours must include the following courses:
  • Thirty semester (45 quarter) hours in accounting above the introductory level (subjects to be covered include):
    • Financial Accounting Theory
    • Cost/Managerial Accounting
    • Taxation
    • Auditing
    • Accounting Information Systems
    • Governmental/Not-For-Profit Accounting
  • Thirty-six semester (54 quarter) hours in general business subjects (subjects to be covered include):
    • Macroeconomics
    • Microeconomics
    • Business Law
    • Marketing
    • Management
    • Finance
    • Business Communication
    • Business Ethics
    • Quantitative Applications in Business
    • Principles of Accounting

Costs:

ApplicationApplication Fees
Application Fees$165
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$75
3 examination sections$75
2 examination sections$75
1 examination section$75

Learn more about Nevada here

Link:
http://www.nvaccountancy.com/

Application:
http://www.nvaccountancy.com/requirements.fx

Address/Phone Number:
1325 Airmotive Way
Suite 220
Reno, NV 89502
Phone: (775) 786-0231

Checklist Requirements:

  • Proof of state residency
  • Official transcripts from all colleges attended

Education:
A bachelor’s degree in Accounting from an accredited college or university. If the candidate doesn’t have an accounting degree, transcripts should show successful completion of the following courses:

  • 21 semester credits in Accounting courses above the introductory level. Subjects to be covered include:
    • 9 credits in Financial Accounting (Intermediate I, II, III or advanced)
    • 3 credits in Cost Accounting 3 Credits
    • 3 credits in Auditing
    • 3 credits in federal Income Tax
    • 3 Credits in Business Law

Costs:

ApplicationApplication Fees
Application Fees$100
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40

Learn more about New Hampshire here

Link:
http://www.oplc.nh.gov/accountancy/index.htm

Application:
https://www.oplc.nh.gov/accountancy/forms.htm

Address/Phone Number:
New Hampshire Joint Board
Anna Philbrook Building
121 S. Fruit St.
Concord, NH 03301
Phone: (603) 271-2219

Checklist Requirements:

  • Be of good moral character
  • Official transcripts from all schools attended
  • Proof of residency

Education:
Candidates must complete 120 semester hours of college courses from an accredited institution. Thirty hours must be upper level accounting courses, and subjects must include cost accounting, financial accounting, managerial accounting, auditing, and taxation.

Costs:

ApplicationApplication Fees
Application Fees$225
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$150
3 examination sections$150
2 examination sections$150
1 examination section$150

Learn more about New Jersey here

Link:
http://www.njconsumeraffairs.gov/acc/Pages/applications.aspx

Application:
https://www.njconsumeraffairs.gov/acc/Pages/applications.aspx

Address/Phone Number:
124 Halsey Street, 6th Floor
PO Box 45000
Newark, NJ 07101
Phone: (973) 504-6380

Checklist Requirements:

  • Official transcripts from all schools attended
  • Proof of residency

Education:
Candidates must meet the following requirements:

  • Earned a minimum of a bachelor's degree from an accredited college or university
  • Completed a minimum of 120 semester hours of coursework
  • Successfully passed 24 semester hours of upper level accounting courses
  • Successfully passed 24 semester hours of upper level business courses

Costs:

ApplicationApplication Fees
Application Fees$225
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$75
3 examination sections$75
2 examination sections$75
1 examination section$75

Learn more about New Mexico here

Link:
http://www.rld.state.nm.us/boards/Accountancy.aspx

Application:
http://www.rld.state.nm.us/boards/Accountancy_Forms_and_Applications.aspx

Address/Phone Number:
5500 San Antonio Dr. NE, Suite A
Albuquerque, NM 87109
Phone: (505) 222-9850

Checklist Requirements:

  • Good moral character
  • Official transcripts

Education:
Bachelor’s degree or higher is required. Applicants must take a minimum of 30 semester hours in accounting, with one three hour permitted to be a business law course.

Costs:

ApplicationApplication Fees
Application Fees$160
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$85
3 examination sections$85
2 examination sections$85
1 examination section$85

Learn more about New York here

Link:
http://www.op.nysed.gov/prof/cpa/

Application:
http://www.op.nysed.gov/prof/cpa/cpaforms.htm

Address/Phone Number:
State Education Department Division of Professional Licensing Services
89 Washington Avenue, 2nd Floor, East Mezzanine
Albany, NY 12234-1000
Phone: (518) 474-3817 - ext. 160

Checklist Requirements:

Education:
Requirements are listed below. There are several options.

Option 1

  • Completed a registered 120 program approved by NYSED (CPA Examination Services reviews education. Complete Registered Program Form), or
  • Completed a bachelor’s degree with a major in accounting from a school accredited in accounting by the Association to Advance Collegiate Schools of Business (AACSB). (CPA Examination Services reviews education,) or
  • Completed a bachelor’s or higher degree and a minimum of 120 semester hours in the following areas:
  • 24 semester hours in accounting to include each of the following:
    • Financial accounting, at the upper division and beyond introductory level,
    • Cost accounting,
    • Taxation,
    • Audit and attestation, at the upper division, and
  • 21 semester hours in business and accounting,
    • 6 semester hours (or 4 semester hours at the graduate level) in business law,
    • 6 semester hours in finance
    • 3 semester hours in statistics
    • 6 semester hours in economics

Option 2
(120 sit rule): If you did not apply for licensure prior to August 1, 2009, or if you completed your education after August 1, 2009 and want to sit before completing 150 semester hours, you must meet each of the following:

  • 120 semester hours of college level education;
  • A course covering each of the following:
    • Financial Accounting, at the upper division and beyond introductory level
    • Cost or Management Accounting
    • Taxation
    • Audit and Attestation, at the upper division

Option 3
(120 sit rule): If you did not apply for licensure prior to August 1, 2009, or if you completed your education after August 1, 2009 and want to sit before completing 150 semester hours, you must meet each of the following:

  • (150 licensure requirement): If you applied for licensure or completed your education after August 1, 2009 and have completed 150 semester hours, you must meet one of the following:
  • Completed a registered 150 program approved by NYSED (CPA Examination Services reviews education. Complete Registered Program Form), or
  • Completed a master’s degree with a major in accounting from a school accredited in accounting by AACSB (CPA Examination Services reviews education), or
  • Completed a bachelor’s or higher degree and a minimum of 150 semester (225 quarter) hours in college level education to include the following:
  • 33 semester (49.5 quarter) hours in accounting to include each of the following:
    • Financial Accounting, at the upper division and beyond introductory level
    • Cost Accounting
    • Taxation,
    • Audit and Attestation, at the upper division
    • Accounting Research
    • 36 semester (54 quarter) hours in general business
ApplicationApplication Fees
Application Fees$150
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$75
3 examination sections$75
2 examination sections$75
1 examination section$75

Learn more about North Carolina here

Link:
http://www.nccpaboard.gov/

Application:
https://nccpaboard.gov/welcome/forms-applications-fees/

Address/Phone Number:
1101 Oberlin Road, Suite 104
PO Box 12827
Raleigh, NC 27605-2827
Phone: (919) 733-4222

Checklist Requirements:

  • Be of good moral character
  • Official transcripts
  • Proof of residency

Education:
Candidates must have 120 semester hours in college coursework from an accredited institution, of which, 30 semester hours must be upper level accounting courses and 24 semester hours must be non-accounting lower and upper level business courses.

Costs:

ApplicationApplication Fees
Application fee (Initial)$230
Application Fee (Re-exam)$75
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
Transfer Credit for Exam Sections Passed in Another Jurisdiction$75
CertificateCertificate Fees
Original NC CPA Certificate$100
Reciprocal NC CPA Certificate$100
Reciprocal Certificate with Temporary Permit$100
Certificate Renewal$60
Reinstatement of an Inactive or Forfeited NC CPA Certificate$100

Learn more about North Dakota here

Link:
http://www.nd.gov/ndsba/

Application:
https://www.nd.gov/ndsba/forms.html

Address/Phone Number:
215 N 3rd Street, STE 202
Grand Forks, ND 58203
Phone: (800) 532-5904

Checklist Requirements:

  • Good moral character
  • At least 18 years old
  • Official transcripts

Education:
Candidates for the CPA exam will have completed 150 semester hours of coursework from an accredited college or university. A bachelor’s degree or higher is also a requirement. Of those hours, 24 need to be high level accounting courses and another 24 semester hours should be upper level business courses.

Costs:
Not available at this time. However, the costs of each exam section is a minimum of $208.40. Application and registration fees are set by the state.

Learn more about Ohio here

Link:
http://www.acc.ohio.gov/

Application:
https://www.acc.ohio.gov/Forms-Fees

Address/Phone Number:
77 South High Street, 18th Floor
Columbus, OH 43215-6128
Phone: (614) 466-4135

Checklist Requirements:

  • Be at least 18 years old
  • Be of good moral character
  • Provide official transcripts from all schools attended

Education:
Candidates will have completed one of the following options:

  • Completed 150 semester hours of college education earned at an institution recognized by CHEA or accredited by AACSB or b) earned a minimum score of 620 on the Graduate Management Admission Test (GMAT)
  • Completed 24 semester hours in business subjects;
  • Completed either a) 30 semester hours in accounting at the undergraduate level including introductory level courses, b) 24 semester hours in accounting at the undergraduate level excluding introductory level courses or c) 18 semester hours of accounting at the graduate level. The accounting hours must include at least one course in each of the following:
    • Financial Accounting
    • Management Accounting
    • Auditing with coverage of GAAS (Internal auditing may not be used for auditing, but may be used as an elective)
    • Taxation
    • Professional Ethics and Responsibilities

Costs:

ApplicationApplication Fees
Application fee – 4 examination sections$170
Application fee – 3 examination sections$165
Application fee – 2 examination sections$160
Application fee – 1 examination section$155
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
Registration Fee – 4 examination sections$95
Registration Fee – 3 examination sections$90
Registration Fee – 2 examination sections$85
Registration Fee – 1 examination section$80

Learn more about Oklahoma here

Link:
http://www.ok.gov/oab

Application:
https://www.ok.gov/oab_web/Forms/

Address/Phone Number:
201 NW 63rd Street, Suite 210
Oklahoma City, OK 73116
Phone: (405) 521-2397

Checklist Requirements:
Information isn’t available online.

Education:
Information not available on site at this time. In most cases a bachelor’s degree and 120 semester hours of coursework, with some of it dedicated to upper level accounting courses is required.

Costs:

ApplicationApplication Fees
Application fee$150
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40

Examination fees will increase to $209.40 in October 2019.

Learn more about Oregon here

Link:
http://oregon.gov/BOA

Application:
https://www.oregon.gov/boa/Pages/forms.aspx

Address/Phone Number:
3218 Pringle Road, S.E. #110
Salem, OR 97302-6307
Phone: (503) 378-2280

Checklist Requirements:

Official transcripts from all schools attended.

Education:
Applicants must have a minimum of 120 semester hours that culminated into attaining a minimum of a bachelor’s degree. Twenty-four semester hours must be upper-level accounting courses, and another 24 semester hours should be in business related courses, consisting of both upper- and lower-level courses.

Costs:

ApplicationApplication Fees
Application fee – 4 examination sections$150
ExaminationExamination Fees
Auditing and Attestation (AUD)$211.40
Business Environment and Concepts (BEC)$211.40
Financial Accounting and Reporting (FAR)$211.40
Regulation (REG)$211.40

Learn more about Pennsylvania here

Link:
http://www.dos.pa.gov/ProfessionalLicensing/BoardsCommissions/Accountancy/Pages/default.aspx#.VOTI5i6QfT8

Application:
https://www.dos.pa.gov/ProfessionalLicensing/BoardsCommissions/Accountancy/Pages/Application-Forms.aspx

Address/Phone Number:
2601 North Third St.
Harrisburg, PA 17110
Phone: (717) 783-1404

Checklist Requirements:

  • Be at least 18 years old
  • Be of good moral character
  • Have obtained a recognized bachelor’s degree

Education:
A bachelor’s degree from a nationally accredited college or university. Twenty-four semester credit hours should be in the following areas:

  • Financial Accounting
  • Auditing
  • Taxation
  • Management Accounting

Costs:

ApplicationApplication Fees
Application fee$105
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$105
3 examination sections$105
2 examination sections$105
1 examination sections$105

Learn more about Rhode Island here

Link:
http://www.dbr.state.ri.us/divisions/accountancy/

Address/Phone Number:
1511 Pontiac Ave., 68-2
Cranston, RI 02920
Phone: (401) 462-9550

Checklist Requirements:

  • Official transcripts
  • Proof of degree attainment
  • Proof that you either live, work or own a business in Rhode Island

Education:
Applicants must have completed a bachelor’s degree or higher from an accredited institution recognized by the board. Applicants must successful complete a minimum of 48 semester hours of accounting courses, of which 24 must be upper-level courses. Twenty-four semester hours of upper-level business courses are also required.

Costs:

ApplicationApplication Fees
Application fee$150
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$75
3 examination sections$75
2 examination sections$75
1 examination sections$75

Learn more about South Carolina here

Link:
http://www.llr.state.sc.us/POL/Accountancy

Application:
https://nccpaboard.gov/welcome/forms-applications-fees/

Address/Phone Number:
110 Centerview Drive-Kingstree
Building (29210)
PO Box 11329
Columbia, SC 29211-1329
Phone: (803) 896-4770

Checklist Requirements:

  • Social security or other form in residency in the US
  • Official transcripts from all schools attended
  • Be of good moral character

Education:
Candidates will have completed a bachelor’s degree or higher from an accredited institution and attained a minimum of 120 semester hours. As part of these hours, the following accounting and business-related courses must be successfully completed.

  • 24 semester hours (36 quarter hours) in upper division and graduate level accounting courses covering the following subjects:
    • Financial Accounting
    • Auditing
    • Taxation
    • Management Accounting
  • 24 semester hours (36 quarter hours) in non-accounting business or related courses covering each of the following subjects:
    • Business Law
    • Economics
    • Business Ethics
    • Finance
    • Business Statistics and Quantitative Methods
    • Written and Oral Business Communications
    • Other business courses that complete the upper level business course requirement

Costs:

ApplicationApplication Fees
Application fee – 4 examination sections$135
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$105
3 examination sections$90
2 examination sections$75
1 examination sections$60

Learn more about South Dakota here

Link:
https://dlr.sd.gov/accountancy/default.aspx

Application:
https://dlr.sd.gov/accountancy/forms.aspx

Address/Phone Number:
301 East 14th Street, Suite 200
Sioux Falls, SD 57104
Phone: (605) 367-5770

Checklist Requirements:

  • Proof of degree
  • Official transcripts
  • At least 18 years old
  • Be of good moral character

Education:
Candidates must have completed a bachelor’s degree or higher in accounting or business with a heavy concentration in accounting. Upper level coursework must include the following:

  • Financial Accounting
  • Auditing
  • Taxation
  • Management Accounting
  • Other upper-level business courses

Costs:

ExaminationExamination Fees
Auditing (AUD)$239.99
Business E&C (BEC)$239.99
Accounting (FAR)$239.99
Regulation (REG)$239.99

Learn more about Tennessee here

Link:
https://www.tn.gov/commerce/regboards/accountancy.html

Application:
https://www.tn.gov/commerce/regboards/accountancy/license-applicant-resources/licensing-requirements-exams.html

Address/Phone Number:
500 James Robertson Parkway
Davy Crockett Tower
Nashville, TN 37243-1141
Phone: (615) 741-2550

Checklist Requirements:

  • Official transcripts from all schools attended
  • Be of good moral character
  • At least 18 years old
  • Proof of completed degree

Education:
Candidates much obtain a bachelor’s degree from an accredited institution of higher learning with 18 semester hours of upper-level accounting courses.

Costs:

ApplicationApplication Fees
Application Fees$170
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$150
3 examination sections$125
2 examination sections$100
1 examination sections$75

Learn more about Texas here

Link:
http://www.tsbpa.texas.gov/

Application:
http://www.tsbpa.state.tx.us/forms/by-title.html

Address/Phone Number:
333 Guadalupe
Tower III, Suite 900
Austin, TX 78701-3900
Phone: (512) 305-7800

Checklist Requirements:

  • Official transcripts
  • Be of good moral character

Education:
Applicants must complete either a Master’s degree in accounting or accumulate 150 semester credits in a combination of business and accounting courses.

Costs:

ApplicationApplication Fees
Application of Intent$20
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
Eligibility Application (per section)$10
CPA Certification Issuance$50

Learn more about Utah here

Link:
http://www.dopl.utah.gov/licensing/accountancy.html

Application:
https://dopl.utah.gov/licenses.html?f=a

Address/Phone Number:
PO Box 146741
Salt Lake City, UT 84114-6741
Phone: (801) 530-6628

Checklist Requirements:
Official transcripts from all schools attended

Education:
Candidates are required to have completed 120 semester (180 quarter) credits to be eligible for the CPA exam. The following courses are required as part of eligibility:

  • 24 semester hours (36 quarter hours) in upper division and graduate level accounting courses covering the following subjects:
    • Financial Accounting
    • Auditing
    • Taxation
    • Management Accounting
  • 24 semester hours (36 quarter hours) in non-accounting business or related courses covering each of the following subjects:
    • Business Law
    • Economics
    • Business Ethics
    • Finance
    • Business Statistics and Quantitative Methods
    • Written and Oral Business Communications
    • Business Administration such as; Marketing, Production, Management, Policy, or Organizational Behavior

Costs:

ApplicationApplication Fees
Application of Intent$145
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$110
3 examination sections$95
2 examination sections$80
1 examination sections$65

Learn more about Vermont here

Link:
http://www.sec.state.vt.us/professional-regulation/profession/accountancy.aspx

Application:
https://www.sec.state.vt.us/professional-regulation/list-of-professions/accountancy/forms-instructions.aspx

Address/Phone Number:
Vermont Secretary of State, Office of Professional Regulation
89 Main Street, 3rd Floor
Montpelier, VT 05620-3402
Phone: (802) 828-2373

Checklist Requirements:

  • Official transcripts from all schools attended
  • 18 years of age or older
  • Be of good moral character

Education:
Applicants must have a minimum of 120 semester hours of completed coursework including the following:

  • 6 semester (9 quarter) hours of financial and/or managerial accounting (excluding Introductory Accounting)
  • 3 semester (4.5 quarter) hours of Auditing
  • 3 semester (4.5 quarter) hours of U.S. Taxation
  • 3 semester (4.5 quarter) hours of U.S. Business Law

Costs:

ApplicationApplication Fees
Application of Intent$150
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$75
3 examination sections$75
2 examination sections$75
1 examination sections$75

Learn more about Virginia here

Link:
http://www.boa.virginia.gov/

Application:
http://www.boa.virginia.gov/Forms/index.shtml

Address/Phone Number:
9960 Mayland Drive, Suite 402
Henrico, VA 23233
Phone: (804) 367-8505

Checklist Requirements:

  • Official transcripts from all schools attended
  • Proof of residency

Education:
Candidates are required to have completed 120 semester (180 quarter) credits to be eligible for the CPA exam, that culminated in a bachelor’s degree or higher. The following courses are required as part of eligibility:

  • 48 semester hours (36 quarter hours) in upper division and graduate level accounting courses covering the following subjects:
    • Financial Accounting
    • Auditing
    • Taxation
    • Management Accounting

Costs:

ApplicationApplication Fees
Application of Intent$120
ExaminationExamination Fees
Auditing and Attestation (AUD)$209.99
Business Environment and Concepts (BEC)$209.99
Financial Accounting and Reporting (FAR)$209.99
Regulation (REG)$209.99

Learn more about West Virginia here

Link:
http://www.boa.wv.gov/

Application:
https://www.boa.wv.gov/exam/ApplicationProcedures.asp

Address/Phone Number:
405 Capitol Street, Suite 908
Charleston, WV 25301-1744
Phone: (304) 558-3557

Checklist Requirements:

  • Official transcripts from all institutions attended
  • Photo identification
  • Be at least 18 years of age
  • Completed character witness forms

Education:
Applicants must hold a bachelor’s degree from a regionally accredited institution and successfully completed the following courses with a “C” or better, or equivalent:

  • Financial Accounting
  • Cost Accounting
  • Auditing
  • Taxation
  • Accounting Information Systems
  • Business Law
  • Computer Systems
  • Statistics
  • Economics
  • Finance
  • 12 additional semester hours in business courses

Applicants with a graduate degree in accounting automatically meet education requirements.

Costs:

ApplicationApplication Fees
Application of Intent$10
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
RegistrationRegistration Fees
4 examination sections$160
3 examination sections$120
2 examination sections$80
1 examination sections$40

Learn more about Wisconsin here

Link:
https://dsps.wi.gov/pages/BoardsCouncils/Accounting/Default.aspx

Application:
https://dsps.wi.gov/Pages/SelfService/Default.aspx

Address/Phone Number:
4822 Madison Yards Way
Madison, WI 53705
Phone: (608) 266-2112

Checklist Requirements:

  • Meet degree requirements
  • Official transcripts
  • Be at least 18 years of age
  • Be of good moral character

Education:

  • A master’s degree in Accounting from an institution accredited by the Association to Advance Collegiate Schools of Business.
  • A bachelor’s degree from an institution accredited by the Association to Advance Collegiate Schools of Business, the International Assembly for Collegiate Business Education, or the Accreditation Council for Business Schools and Programs, as well as 24 hours in upper-level accounting courses. Course must include the following:
  • A bachelor’s degree from an institution accredited by the Association to Advance Collegiate Schools of Business, the International Assembly for Collegiate Business Education, or the Accreditation Council for Business Schools and Programs, as well as 24 hours in upper-level accounting courses. Course must include the following:
    • Financial Accounting
    • Cost Accounting
    • Accounting Information Systems
    • Auditing
    • Taxation
  • A bachelor’s degree from an accredited institution that includes 24 semester hours in the following accounting courses
    • Auditing
    • Accounting Information Systems
    • Cost Accounting
    • Financial Accounting
    • Taxation
    • Plus the following business courses:
      • Statistics
      • Business law
      • Information systems
      • Economics
      • Finance

Costs:

RegistrationRegistration Fees
4 examination sections$1106.60
3 examination sections$ 875.20
2 examination sections$643.80
1 examination sections$412.40

Learn more about Wyoming here

Link:
http://cpaboard.state.wy.us/

Application:
https://sites.google.com/a/wyo.gov/wyoming-cpa/licensing-permit-fees-instructions

Address/Phone Number:
325 West 18th Street, Suite 4
Cheyenne, WY 82002
Phone: (307) 777-7551

Checklist Requirements:

  • Must be 18 years of age
  • Hold a valid Wyoming driver’s license
  • Proof of permanent residency in Wyoming
  • Currently be employed in Wyoming
  • Official transcripts from all schools attended

Education:
Attainment of a bachelor’s degree that includes 24 semester credits in accounting course, as well as 24 credits in business-related courses.

Costs:

ApplicationApplication Fees
Application of Intent$110
ExaminationExamination Fees
Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40
A Day in the Life - Preschool Teacher