CPA Requirements by State

The requirements to sit for the CPA exam are different for the 54 license-granting jurisdictions (all 50 states plus Puerto Rico, Guam, Virgin Islands, and Washington D.C.).

We will be reviewing the CPA requirements by state in this guide. You can review the different CPA license requirements by state in the table below.

Summary: See how the CPA state requirements differ by state. If you to begin your studies for this exam, consider one of the best CPA prep courses.

CPA Requirements by State Overview

Many states share similar CPA state requirements. However, there are some subtle differences between the different states.

You can view detailed CPA exam requirements by state in our table below. We have linked to each official state CPA board as well if you want some additional information.

State	Minimum Age	College Credit Required	Accounting Hours Required at Upper Level	Fees	Residency in State Required	US Citizenship Required	Social Security Number Required	Ethics Exam	CPE Hours Required	Link to State CPA Board
Alabama	19	150	24	$953.00	No	Yes	Yes	Yes	40 Hours*	Alabama State CPA Board
Alaska	19	150	15	$1,008.00	No	No	Yes	Yes	80 Hours**	Alaska State CPA Board
Arizona	18	150	36	$933.00	No	No	Yes	Yes	80 Hours**	Arizona State CPA Board
Arkansas	None	150	30	$1,003.00	No	No	Yes	No	120 Hours***	Arkansas State CPA Board
California	None	150	24	$933.00	No	No	Yes	Yes	80 Hours**	California State CPA Board
Colorado	None	120	33	$983.00	No	No	Yes	Yes	80 Hours**	Colorado State CPA Board
Connecticut	None	150	36	$968.00	No	No	Yes	Yes	80 Hours*	Connecticut State CPA Board
Delaware	None	150	24	$983.00	No	No	Yes	Yes	80 Hours**	Delaware State CPA Board
District of Columbia	18	150	24	$918.00	Yes	No	Yes	No	80 Hours**	District of Columbia CPA Board
Florida	None	150	30	$883.60	No	No	Yes	No	80 Hours**	Florida State CPA Board
Georgia	18	150	30	$983.60	No	No	Yes	No	80 Hours**	Georgia State CPA Board
Guam	None	150	24	$913.00	No	No	Yes	No	120 Hours***	Guam CPA Board
Hawaii	18	150	30	$1,003.60	No	Yes	Yes	No	80 Hours**	Hawaii State CPA Board
Idaho	18	150	24	$933.60	Yes	No	Yes	Yes	80 Hours**	Idaho State CPA Board
Illinois	18	150	30	$953.60	No	No	No	Yes	120 Hours***	Illinois State CPA Board
Indiana	18	150	24	$983.60	No	No	Yes	No	120 Hours***	Indiana State CPA Board
Iowa	None	150	24	$978.60	No	No	Yes	Yes	120 Hours***	Iowa State CPA Board
Kansas	None	150	30	$978.60	Yes	No	Yes	Yes	80 Hours**	Kansas State CPA Board
Kentucky	18	150	27	$983.60	No	No	Yes	No	80 Hours**	Kentucky State CPA Board
Louisiana	None	150	24	$983.60	Yes	Yes	Yes	No	80 Hours**	Louisiana State CPA Board
Maine	None	150	15	$983.60	No	No	Yes	No	40 Hours*	Maine State CPA Board
Maryland	18	150	27	$867.00	No	No	Yes	Yes	80 Hours**	Maryland State CPA Board
Massachusetts	18	150	30	$1,028.60	No	No	Yes	No	80 Hours**	Massachusetts State CPA Board
Michigan	None	150	21	$980.60	No	No	Yes	No	80 Hours**	Michigan State CPA Board
Minnesota	None	150	24	$1,023.60	No	No	Yes	Yes	120 Hours***	Minnesota State CPA Board
Mississippi	None	150	48	$983.60	Yes	No	Yes	No	40 Hours*	Mississippi State CPA Board
Missouri	21	150	18	$983.60	Yes	No	Yes	Yes	120 Hours***	Missouri State CPA Board
Montana	None	150	24	$1,078.60	No	No	No	Yes	120 Hours***	Montana State CPA Board
Nebraska	None	150	30	$998.60	Yes	No	Yes	Yes	80 Hours**	Nebraska State CPA Board
Nevada	None	150	30	$933.60	Yes	No	Yes	Yes	80 Hours**	Nevada State CPA Board
New Hampshire	None	120	30	$1,058.60	No	No	Yes	No	120 Hours***	New Hampshire State CPA Board
New Jersey	18	150	24	$1,058.60	No	No	Yes	Yes	120 Hours***	New Jersey State CPA Board
New Mexico	None	150	30	$993.60	No	No	Yes	Yes	120 Hours***	New Mexico State CPA Board
New York	21	150	33	$983.60	No	No	Yes	No	120 Hours***	New York State CPA Board
North Carolina	18	150	20	$1,063.60	No	Yes	Yes	Yes	40 Hours*	North Carolina State CPA Board
North Dakota	None	150	24	$953.60	No	No	Yes	Yes	120 Hours***	North Dakota State CPA Board
Ohio	18	150	30	$1,003.60	Yes	No	Yes	Yes	120 Hours***	Ohio State CPA Board
Oklahoma	None	150	30	$883.60	Yes	No	Yes	Yes	120 Hours***	Oklahoma State CPA Board
Oregon	None	150	24	$995.60	No	No	Yes	Yes	80 Hours**	Oregon State CPA Board
Pennsylvania	18	150	24	$938.60	Yes	No	Yes	No	80 Hours**	Pennsylvania State CPA Board
Puerto Rico	21	150	32	$983.00	Yes	No	Yes	No	120 Hours***	Puerto Rico CPA Board
Rhode Island	None	150	34	$983.60	Yes	No	Yes	Yes	120 Hours***	Rhode Island State CPA Board
South Carolina	18	150	36	$968.60	No	No	Yes	Yes	40 Hours*	South Carolina State CPA Board
South Dakota	None	150	24	$953.60	No	No	No	Yes	120 Hours***	South Dakota State CPA Board
Tennessee	None	150	24	$1,003.60	No	No	Yes	Yes	80 Hours**	Tennessee State CPA Board
Texas	None	150	30	$873.60	No	No	Yes	Yes	120 Hours***	Texas State CPA Board
U.S. Virgin Islands	None	High School Diploma	30	$873.00	Yes	No	Yes	No	120 Hours***	U.S. Virgin Islands CPA Board
Utah	None	150	24	$978.60	No	No	Yes	Yes	120 Hours***	Utah State CPA Board
Vermont	None	120	30	$983.60	No	No	Yes	Yes	80 Hours**	Vermont State CPA Board
Virginia	None	150	24	$953.00	No	No	Yes	Yes	120 Hours***	Virginia State CPA Board
Washington	None	150	24	$988.60	No	No	Yes	Yes	120 Hours***	Washington State CPA Board
West Virginia	18	150	30	$883.60	Yes	No	Yes	No	120 Hours***	West Virginia State CPA Board
Wisconsin	18	150	24	$1,106.60	No	No	No	Yes	80 Hours**	Wisconsin State CPA Board
Wyoming	18	150	24	$943.60	No	No	Yes	Yes	120 Hours***	Wyoming State CPA Board

*State requires CPE hours to be renewed every year.

**State requires CPE hours to be renewed every two years.

***State requires CPE hours to be renewed every three years.

State CPA Requirements

There are many different requirements for individuals to take and receive their CPA designation. Each state shares similar CPA requirements but not all states have the same standard.

We will review some of the common CPA license requirements by state below. If you want to begin your studies, take our CPA practice exam to become more familiar with questions you may be asked.

Credit Hours and Graduation Requirements

The number of credit hours and graduation requirements is an important requirement. Many states require 150 credit hours to receive your CPA designation. However, some states will let individuals sit for the exam before they reach the 150-credit hour total.

In addition to the total number of credit hours, many states require individuals to have a certain number of credit hours in upper-level accounting courses. If you are majoring in accounting, you should be fine, but it is always a good idea to double check.

Lastly, many states require you to graduate from an accredited college or university in addition to the number of total credit hours. If you are curious about the number of hours you may need to spend studying for this exam, review our guide on the number of hours to study for the CPA exam.

Age Requirements

Some states have a minimum required age for individuals before they are eligible to receive their CPA designation. However, many states do not have a minimum age.

The states that do have an age requirement typically require you to be 18 or 21 years old. This is not an issue for many individuals as they are not getting all of their college credits before the age restriction.

Residency and U.S. Citizenship

Some states require individuals to be a resident in the state they are going to be registered in. Some states just require you to be a U.S. citizen. Some states take it a step further and require you to be both a resident of that state and a U.S. citizen.

This is especially important if you will be working in a different city but not a resident yet. Some states have reciprocity, and you can work through this.

Ethics Exam

The ethics exam is not technically one of the 4 sections tested on the CPA. However, some states require individuals to take and pass this portion of the exam. This exam is a short exam that can be taken at home.

The American Institute of CPAs (AICPA) encourages all individuals to take this portion of the exam, even if your state does not require it.

Jake Houston

Jake Houston is our CPA expert. He is a Certified Public Accountant and has worked in Big 4 accounting.

Authored By: Jake Houston

Last Updated May 8, 2023