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Certified Public Accountant
CPA licensure requires passing all four sections of the Uniform CPA Examination plus meeting each state's education, experience, and ethics requirements. The 150 credit-hour rule and sit-before-150 exceptions vary by state, as do experience hour requirements and CPE obligations.
51
States Covered
51
Require 150 Hours
47
Ethics Exam Required
51
Mobility Privilege
CPA licensure is governed by individual state boards of accountancy, with national standardization through the Uniform CPA Exam administered by the AICPA and NASBA.
Most states require 150 semester credit hours of college education (30 hours beyond a standard 4-year bachelor's degree) plus specific accounting and business coursework. Some states allow candidates to sit for the CPA Exam with only 120 hours, completing the remaining 30 before licensure.
The CPA Exam consists of four sections: Financial Accounting and Reporting (FAR), Auditing and Attestation (AUD), Taxation and Regulation (REG), and Business Analysis and Reporting (BAR) or another discipline. Each section must be passed with a score of 75. Candidates typically have 30 months to pass all four sections.
Most states require 1–2 years of supervised accounting experience under a licensed CPA. Many states also require passing an ethics exam (AICPA or state-specific). The NASBA Mobility privilege allows licensed CPAs to practice in other states without additional licensure for temporary engagements.
Side-by-side fees, hours, exams, and timelines across all 50 states. Sort by cost, hours, or any column.
Compare All StatesFind out if your license transfers to another state and what extra steps are needed.
Check ReciprocityBrowse approved programs by state — compare costs, requirements, and timelines.
Click any column header to sort. Click a state to view full requirements.
| State | Credit Hours | Experience (yrs) | Ethics Exam | Fees | CPE Hours | Mobility | Verified |
|---|---|---|---|---|---|---|---|
| Alabama(AL) | 150 | 1 | Yes | $1,152.60 | 40 | Yes | March 2026 |
| Alaska(AK) | 150 | 1 | Yes | $1,252.60 | 80 | Yes | March 2026 |
| Arizona(AZ) | 150 | 1 | Yes | $1,252.60 | 80 | Yes | March 2026 |
| Arkansas(AR) | 150 | 1 | Yes | $1,052.60 | 40 | Yes | March 2026 |
| California(CA) | 150 | 1 | No | $1,642.60 | 80 | Yes | March 2026 |
| Colorado(CO) | 150 | 1 | Yes | $1,142.60 | 80 | Yes | March 2026 |
| Connecticut(CT) | 150 | 1 | Yes | $1,222.60 | 40 | Yes | March 2026 |
| Delaware(DE) | 150 | 1 | Yes | $1,136.60 | 80 | Yes | March 2026 |
| District of Columbia(DC) | 150 | 1 | Yes | $1,152.60 | 80 | Yes | March 2026 |
| Florida(FL) | 150 | 1 | No | $1,052.60 | 80 | Yes | March 2026 |
| Georgia(GA) | 150 | 1 | Yes | $1,102.60 | 80 | Yes | March 2026 |
| Hawaii(HI) | 150 | 1 | Yes | $1,077.60 | 80 | Yes | March 2026 |
| Idaho(ID) | 150 | 1 | Yes | $1,077.60 | 40 | Yes | March 2026 |
| Illinois(IL) | 150 | 1 | Yes | $1,202.60 | 120 | Yes | March 2026 |
| Indiana(IN) | 150 | 1 | Yes | $1,052.60 | 120 | Yes | March 2026 |
| Iowa(IA) | 150 | 1 | Yes | $1,152.60 | 120 | Yes | March 2026 |
| Kansas(KS) | 150 | 1 | Yes | $1,202.60 | 80 | Yes | March 2026 |
| Kentucky(KY) | 150 | 1 | Yes | $1,077.60 | 40 | Yes | March 2026 |
| Louisiana(LA) | 150 | 1 | Yes | $1,152.60 | 40 | Yes | March 2026 |
| Maine(ME) | 150 | 1 | Yes | $1,127.60 | 80 | Yes | March 2026 |
| Maryland(MD) | 150 | 1 | Yes | $1,152.60 | 80 | Yes | March 2026 |
| Massachusetts(MA) | 150 | 1 | Yes | $1,157.60 | 80 | Yes | March 2026 |
| Michigan(MI) | 150 | 1 | Yes | $1,152.60 | 80 | Yes | March 2026 |
| Minnesota(MN) | 150 | 1 | Yes | $1,227.60 | 120 | Yes | March 2026 |
| Mississippi(MS) | 150 | 1 | Yes | $1,077.60 | 40 | Yes | March 2026 |
| Missouri(MO) | 150 | 1 | Yes | $1,102.60 | 80 | Yes | March 2026 |
| Montana(MT) | 150 | 1 | Yes | $1,127.60 | 40 | Yes | March 2026 |
| Nebraska(NE) | 150 | 1 | Yes | $1,127.60 | 80 | Yes | March 2026 |
| Nevada(NV) | 150 | 1 | Yes | $1,202.60 | 40 | Yes | March 2026 |
| New Hampshire(NH) | 150 | 1 | Yes | $1,127.60 | 80 | Yes | March 2026 |
| New Jersey(NJ) | 150 | 1 | Yes | $1,337.60 | 120 | Yes | March 2026 |
| New Mexico(NM) | 150 | 1 | Yes | $1,152.60 | 120 | Yes | March 2026 |
| New York(NY) | 150 | 1 | No | $1,379.60 | 120 | Yes | March 2026 |
| North Carolina(NC) | 150 | 1 | Yes | $1,112.60 | 40 | Yes | March 2026 |
| North Dakota(ND) | 150 | 1 | Yes | $1,102.60 | 40 | Yes | March 2026 |
| Ohio(OH) | 150 | 1 | Yes | $1,127.60 | 120 | Yes | March 2026 |
| Oklahoma(OK) | 150 | 1 | Yes | $1,077.60 | 40 | Yes | March 2026 |
| Oregon(OR) | 150 | 1 | Yes | $1,202.60 | 80 | Yes | March 2026 |
| Pennsylvania(PA) | 150 | 1 | Yes | $1,067.60 | 80 | Yes | March 2026 |
| Rhode Island(RI) | 150 | 1 | Yes | $1,152.60 | 40 | Yes | March 2026 |
| South Carolina(SC) | 150 | 1 | Yes | $1,077.60 | 40 | Yes | March 2026 |
| South Dakota(SD) | 150 | 1 | Yes | $1,152.60 | 40 | Yes | March 2026 |
| Tennessee(TN) | 150 | 1 | Yes | $1,152.60 | 80 | Yes | March 2026 |
| Texas(TX) | 150 | 1 | Yes | $1,112.60 | 120 | Yes | March 2026 |
| Utah(UT) | 150 | 1 | Yes | $1,082.60 | 80 | Yes | March 2026 |
| Vermont(VT) | 150 | 1 | Yes | $1,202.60 | 80 | Yes | March 2026 |
| Virginia(VA) | 150 | 1 | Yes | $1,132.60 | 40 | Yes | March 2026 |
| Washington(WA) | 150 | 1 | Yes | $1,282.60 | 120 | Yes | March 2026 |
| West Virginia(WV) | 150 | 1 | Yes | $1,102.60 | 40 | Yes | March 2026 |
| Wisconsin(WI) | 150 | 1 | No | $1,109.60 | 80 | Yes | March 2026 |
| Wyoming(WY) | 150 | 1 | Yes | $1,152.60 | 40 | Yes | March 2026 |
CPAs often work alongside attorneys and financial advisors. Explore other high-value professional licensing requirements.
Licensed in the U.S. and considering practicing abroad? Our international guide covers credential evaluation, exam equivalencies, and country-specific requirements.
See international cpa licensing requirements →150-hour rule state-by-state breakdown, sit-before-150 exceptions, CPA Exam section tips, ethics exam requirements, experience hour comparisons, and CPE obligations — all in one guide.
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