Your State-by-State Guide to CPA Exam & License Requirements

While many states don’t have a minimum age requirement, some do with 18 being the most common and others, like New York with a minimum of 21, require you to be older. Because most states also have a minimum credit requirement that essentially necessitates master’s level education, you’ll probably be well over the minimum age requirement of all states by the time you’re eligible with credits to sit for the exam.

Some state statutes specifically state that you must be a resident of that state, while others are flexible. Hawaii, for example, doesn’t require residency but does mandate U.S. citizenship or authorization to work in the state. Each state board of accountancy typically indicates whether residency is a requirement in its FAQs or rules.

Educational requirements are often the most tedious and detailed portion of CPA guidelines. Some states specifically call out how many credit hours you need and at what level of education. Check out Louisiana’s explanation of education prerequisites to get a feel for this variety of nuanced expectations. A good source to research specific educational requirements is the National Association of State Boards of Accountancy (NASBA) with detailed minimum educational requirements listed by state for the exam. Keep in mind that many states allow you to sit for your exam before you reach the total number of credits you need for licensure.

The first and most obvious step in the licensure process is to pass your exams. The CPA exam is usually your first step, and NASBA’s CPA Exam Candidate Guide is a great resource to learn more about the specifics of the Uniform CPA Examination and its four sections, but some states also require you to pass one or more ethics examinations to qualify for licensure. Connecticut, for example, requires the AICPA Professional Ethics for CPAs self-study exam with a score of 90 or better.

While you can often sit for the CPA exam before securing the necessary total credits needed for licensure, you still need to earn all credits with passing grades before officially becoming licensed. Make sure you research these guidelines thoroughly; Washington, for example, does a thorough job of detailing which education requirements need to happen before sitting for the exam versus which need to be fulfilled for licensure.

All state boards of accountancy call out the number of hours of professional accounting work you need to complete before you can become licensed. California is one example, requiring a minimum of one year. In most cases, this work can be done in a variety of settings but needs to be verified by a licensed CPA before you can earn your license.

Your final step involves researching your state board’s process to discover how to apply for initial licensure. Virginia, for example, walks you through the process and provides checklists for what you need to accomplish before applying. You’ll likely need to supply verifications for exams and experience, transcripts, and pay fees within a certain timeframe from the date you passed your CPA exam.