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CPA Exam/Licensure Requirements for the 50 States

 

150-hour (Exam/Licensure) 120/150 (Exam/Licensure) Without 150-hour Rule
Alabama Alaska Colorado
Arkansas Arizona Delaware
Connecticut (1) California (2) New Hampshire
District of Columbia Georgia Pennsylvania (5)
Florida Guam Vermont
Illinois Hawaii Virgin Islands
Indiana (1) Idaho Total: 6
Kansas Iowa  
Kentucky Michigan  
Louisiana Minnesota  
Maine Montana  
Maryland New Jersey  
Massachusetts New York (4)  
Mississippi North Carolina  
Missouri Rhode Island  
Nebraska South Carolina  
Nevada Wyoming  
New Mexico Total: 17  
North Dakota (2)    
Ohio    
Oklahoma    
Oregon    
Puerto Rico    
South Dakota    
Tennessee    
Texas    
Utah    
Virginia (7/1/06)    
Washington    
West Virginia
Wisconsin
Total: 31  

(1) Denotes that state is seeking to change regulations to allow candidates to sit at 120 hours.

(2) The ND Board may permit a candidate to sit for the exam if it is satisfied the applicant will complete the educational requirements within 6 months of the exam application date.

 (3) CA exam applicants can sit at 120-hours, but if they choose optional Pathway 2, they will need 150-hours for licensure.

(4) NY 150-hour requirement becomes effective in 2009.

 (5) Proposed legislation would require PA applicants to obtain 150-hours for licensure, but not for exam.150 Hours is an optional path towards certification.

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