CPA Eligibility Requirements
CPA eligibility requirements vary by state but generally include 150 semester hours of education, a bachelor's degree, and specific accounting and business coursework.
Explanation
Most state boards require 150 semester hours to sit for the exam or for licensure, including a concentration in accounting courses (typically 24-30 hours) and business courses. Some states allow candidates to sit at 120 hours and require 150 for licensure. Additional requirements for the CPA license (beyond the exam) typically include one to two years of supervised experience and passing an ethics exam. Requirements vary significantly by state, so candidates should verify their specific state board's rules.
Key Points
- •150 semester hours required (most states); bachelor's degree with accounting concentration
- •Some states allow sitting at 120 hours with 150 required for licensure
- •CPA license also requires experience (1-2 years) and ethics exam
Exam Tip
Check your specific state board requirements early — some states have unique coursework or experience requirements that take time to fulfill.
Frequently Asked Questions
Related Topics
150-Hour Rule
The 150-hour rule requires CPA candidates to complete 150 semester hours of college education, typically 30 hours beyond a standard bachelor's degree, to qualify for CPA licensure.
CPA Exam Overview
The Uniform CPA Examination is a professional licensure exam administered by NASBA and the AICPA that tests the knowledge and skills required to practice as a Certified Public Accountant.
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