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

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Author: Mikalee Byerman, MA

Mikalee Byerman, MA

Author

Mikalee Byerman is a writer, editor, marketing coach, humor strategist, keynote speaker, and author of *100 Things to Do in Reno Before You Die*. She holds a Master of Arts degree in Journalism from the University of Nevada-Reno. Mikalee uses her own master's experience to help advanced students succeed while in graduate school. Her writing has appeared in *Ladies’ Home Journal*, *Southwest Spirit Magazine*, *Alaska Airlines Magazine*, and on the *Huffington Post*.

Expertise: Student SuccessGraduate Ed.Online Learning

Student SuccessGraduate Ed.Online Learning

Editor: Michael Hoffman, JD, MA

Michael Hoffman, JD, MA

Editor

Michael Hoffman has authored close to 300 articles for higher education publications, including dozens for OMD across criminal justice, legal studies, public administration, and more. He's interviewed and collaborated with hundreds of college and career professionals and students. Michael holds degrees from the University of California, Santa Barbara, and the Santa Barbara College of Law. Before his writing career, he practiced as a civil litigator in Los Angeles and worked as a development executive for a major film producer in Santa Monica, California.

Expertise: Graduate Ed.Online LearningStudent Success

Graduate Ed.Online LearningStudent Success

Updated: 05/29/2025

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Updated: 05/29/2025

As someone who’s good with numbers, you’ll love this: an estimated 75% of the CPA workforce will retire over the next 15 years, according to The American Institute of Certified Public Accountants (AICPA). Couple that with a decline in the number of Certified Public Accountant (CPA) candidates testing for licensure over the last decade, and there’s a perfect opportunity that makes now the best time to take your CPA exam.

The test usually requires up to 150 college credits, equivalent to a graduate degree like the online master of accountancy (MAcc). So, if you’re getting geared up to take your CPA exam, check out this state-by-state guide to CPA test and license requirements to gain the insights you need to secure your future career.

View CPA Requirements by State

Common Statewide CPA Exam Requirements

Although every state has unique requirements for becoming an accountant, similar licenses are offered in most states. Below, we explore the most popular types of licenses offered across state lines.

Minimum Age

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 CPA exam.

State Residency

Some state statutes specifically state that you must be a resident of that state, while others are flexible. Hawai’i’s accountancy requirements, for example, don’t require residency but do 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

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 for more information. 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 CPA Licensing Process Explained

Just like the process for qualifying to sit for the CPA exam, licensing requirements for becoming a certified public accountant vary by state. While the specifics are different depending on where you wish to become licensed, the overarching process typically follows the same four steps.

Step 1: Pass Your CPA Examinations

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.

Step 2: Meet Your State’s Educational Requirements

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’s education requirements, 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.

Step 3: Gain Work Experience

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 CPA licensure 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.

Step 4: Apply for CPA Licensure

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 time frame from the date you passed your CPA exam.

CPA Requirements by State: Exam & Licensure

Click on the map below or select your state from the drop-down menu to see its CPA exam and licensure requirements.