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55 Jurisdictions

CPA Requirements
by State

Compare education, experience, and licensing requirements for all 55 U.S. jurisdictions. Find the path to becoming a CPA in your jurisdiction.

Brennan KolarBy Brennan KolarFounder, Atlas CPA Index

Verified July 15, 2026 · Data sourced from NASBA, AICPA, and state boards

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120-150
Credit Hours*
48
States w/ 120-Credit Path
29
No SSN Required
1-2
Years Experience

International Candidates

These states do not require a Social Security Number (SSN), making them popular choices for international CPA candidates:

AlaskaCaliforniaDelawareFloridaGeorgiaHawaiiIllinoisIndianaIowaMaineMarylandMichiganMissouriMontanaNew HampshireNew JerseyNew MexicoNew YorkOhioOregonPennsylvaniaRhode IslandTennesseeUtahVermontWashingtonWisconsinGuamPuerto Rico

*States with 120-Credit Pathways

These states have enacted or are implementing alternatives to the traditional 150-credit-hour requirement, allowing candidates to qualify with 120 credits and additional experience:

Explore the interactive CPA cost & 120-credit pathway map to see each state's pathway status, cost, and effective date.

AlabamaEnactedAlaskaActiveArizonaEnactedArkansasActiveCaliforniaEnactedColoradoEnactedConnecticutActiveDelawareActiveFloridaGeorgiaActiveHawaiiActiveIdahoActiveIllinoisEnactedIndianaEnactedIowaActiveKansasActiveKentuckyActiveLouisianaActiveMarylandEnactedMassachusettsMichiganMinnesotaActiveMississippiActiveMissouriActiveMontanaActiveNebraskaActiveNevadaActiveNew HampshireActiveNew JerseyActiveNew MexicoActiveNew YorkEnactedNorth CarolinaActiveOhioActiveOklahomaEnactedOregonActivePennsylvaniaActiveRhode IslandActiveSouth CarolinaActiveSouth DakotaActiveTennesseeActiveTexasActiveUtahActiveVermontActiveVirginiaActiveWashingtonActiveWest VirginiaActiveWisconsinActiveDistrict of Columbia

CPA licensure requirements vary significantly from state to state. The traditional requirement has been 150 semester hours, but a growing number of states now offer 120-credit alternatives with additional supervised experience. As of July 2026, 44 states have enacted a 120-credit pathway, with 4 more considering legislation. The specific mix of accounting and business credits, experience requirements, ethics exams, and fees all differ by jurisdiction.

Use this guide to compare requirements across all 55 U.S. jurisdictions. Each page breaks down education thresholds, experience rules, exam eligibility criteria, and ongoing CPE (continuing professional education) obligations. If you're an international candidate, the states highlighted above don't require a Social Security Number, making them accessible entry points.

Still building your education hours? Our education programs guide covers MAcc degrees, certificates, and 150-hour pathways. Ready to start studying for the exam? Explore our career guides for salary data and ROI analysis to stay motivated through the process.

State CPA Requirements by Region

11Northeast

CT
Connecticut
1yr exp | $565/yr
DENo SSN
Delaware
1yr exp | $165/2yr
MENo SSN
Maine
2yr exp | $35/yr
MDNo SSN
Maryland
1yr exp | $63/2yr
MA
Massachusetts
1yr exp | $161/2yr
NHNo SSN
New Hampshire
1yr exp | $201/2yr
NJNo SSN
New Jersey
1yr exp | $135/3yr
NYNo SSN
New York
1yr exp | $292/3yr
PANo SSN
Pennsylvania
1yr exp | $100/2yr
RINo SSN
Rhode Island
1yr exp | $375/3yr
VTNo SSN
Vermont
1yr exp | $220/2yr

12Southeast

AL
Alabama
1yr exp | $100/yr
AR
Arkansas
1yr exp | $150/yr
FLNo SSN
Florida
1yr exp | $100/2yr
GANo SSN
Georgia
1yr exp | $100/2yr
KY
Kentucky
1yr exp | $100/2yr
LA
Louisiana
1yr exp | $120/yr
MS
Mississippi
1yr exp | $110/yr
NC
North Carolina
1yr exp | $60/yr
SC
South Carolina
1yr exp | $95/yr
TNNo SSN
Tennessee
1yr exp | $110/2yr
VA
Virginia
1yr exp | $60/yr
WV
West Virginia
1yr exp | $85/yr

12Midwest

ILNo SSN
Illinois
1yr exp | $120/3yr
INNo SSN
Indiana
1yr exp | $105/3yr
IANo SSN
Iowa
1yr exp | $100/yr
KS
Kansas
1yr exp | $165/2yr
MINo SSN
Michigan
1yr exp | $200/2yr
MN
Minnesota
1yr exp | $100/yr
MONo SSN
Missouri
1yr exp | $80/2yr
NE
Nebraska
1yr exp | $200/2yr
ND
North Dakota
1yr exp | $85/yr
OHNo SSN
Ohio
1yr exp | $180/3yr
SD
South Dakota
1yr exp | $50/yr
WINo SSN
Wisconsin
1yr exp | $43/2yr

4Southwest

AZ
Arizona
1yr exp | $300/2yr
NMNo SSN
New Mexico
1yr exp | $130/yr
OK
Oklahoma
1yr exp | $75/yr
TX
Texas
1yr exp | $112/yr

11West

AKNo SSN
Alaska
2yr exp | $300/2yr
CANo SSN
California
1yr exp | $400/2yr
CO
Colorado
1yr exp | $108/2yr
HINo SSN
Hawaii
2yr exp | $152/2yr
ID
Idaho
1yr exp | $120/yr
MTNo SSN
Montana
1yr exp | $125/yr
NV
Nevada
1yr exp | $175/yr
ORNo SSN
Oregon
1yr exp | $255/2yr
UTNo SSN
Utah
1yr exp | $63/2yr
WANo SSN
Washington
1yr exp | $230/3yr
WY
Wyoming
1yr exp | $190/yr

5U.S. Territories

DC
District of Columbia
1yr exp | $110/2yr
GUNo SSN
Guam
1yr exp | $100/yr
VI
U.S. Virgin Islands
1yr exp | $525/yr
PRNo SSN
Puerto Rico
1yr exp | $225/3yr
MP
Northern Mariana Islands
1yr exp | $355/3yr

All 55 Jurisdiction CPA Requirements

StateCreditsPathwayExperienceSSNLicense Fee
ALAlabama120120cr Enacted1 yrYes$100
AKAlaska120120cr Active2 yrsNo$300
AZArizona120120cr Enacted1 yrYes$100
ARArkansas120120cr Active1 yrYes$50
CACalifornia120120cr Enacted1 yrNo$400
COColorado120120cr Enacted1 yrYes$100
CTConnecticut120120cr Active1 yrYes$150
DEDelaware120120cr Active1 yrNo$187
FLFlorida150—1 yrNo$50
GAGeorgia120120cr Active1 yrNo$140
HIHawaii120120cr Active2 yrsNo$296
IDIdaho120120cr Active1 yrYes$120
ILIllinois120120cr Enacted1 yrNo$120
INIndiana120120cr Enacted1 yrNo$50
IAIowa120120cr Active1 yrNo$100
KSKansas120120cr Active1 yrYes$250
KYKentucky120120cr Active1 yrYes$100
LALouisiana120120cr Active1 yrYes$100
MEMaine150—2 yrsNo$56
MDMaryland120120cr Enacted1 yrNo$91
MAMassachusetts150—1 yrYes$175
MIMichigan150—1 yrNo$300
MNMinnesota120120cr Active1 yrYes$150
MSMississippi120120cr Active1 yrYes$210
MOMissouri120120cr Active1 yrNo$90
MTMontana120120cr Active1 yrNo$125
NENebraska120120cr Active1 yrYes$200
NVNevada120120cr Active1 yrYes$240
NHNew Hampshire120120cr Active1 yrNo$201
NJNew Jersey120120cr Active1 yrNo$135
NMNew Mexico120120cr Active1 yrNo$175
NYNew York120120cr Enacted1 yrNo$427
NCNorth Carolina120120cr Active1 yrYes$100
NDNorth Dakota150—1 yrYes$185
OHOhio120120cr Active1 yrNo$100
OKOklahoma120120cr Enacted1 yrYes$100
OROregon120120cr Active1 yrNo$255
PAPennsylvania120120cr Active1 yrNo$65
RIRhode Island120120cr Active1 yrNo$375
SCSouth Carolina120120cr Active1 yrYes$165
SDSouth Dakota120120cr Active1 yrYes$50
TNTennessee120120cr Active1 yrNo$100
TXTexas120120cr Active1 yrYes$50
UTUtah120120cr Active1 yrNo$75
VTVermont120120cr Active1 yrNo$100
VAVirginia120120cr Active1 yrYes$75
WAWashington120120cr Active1 yrNo$100
WVWest Virginia120120cr Active1 yrYes$120
WIWisconsin120120cr Active1 yrNo$43
WYWyoming150—1 yrYes$225
DCDistrict of Columbia150—1 yrYes$175
GUGuam150—1 yrNo$225
VIU.S. Virgin Islands150—1 yrYes$390
PRPuerto Rico150—1 yrNo$207
MPNorthern Mariana Islands150—1 yrYes$355

CPA Requirements FAQ

Most states require 150 semester hours of college education, but 44 states have now enacted a 120-credit alternative pathway, with 4 more considering legislation. Many of these pathways are already in effect and the rest take effect through 2027. They substitute additional supervised work experience for the extra 30 credit hours.
Yes, many states allow exam eligibility at 120 credit hours, with the full 150 required only for licensure. This means candidates can sit for the exam with a bachelor's degree and complete the remaining education requirements while gaining work experience.
Yes, all 55 NASBA jurisdictions (50 states plus DC, Guam, USVI, Puerto Rico, and CNMI) set their own education, experience, and ethics requirements. Credit-hour thresholds, specific coursework mandates, supervised experience durations, and ethics exam obligations all differ by jurisdiction.
The 120-credit pathway is an alternative, now enacted in 44 states, that lets candidates qualify for CPA licensure with a bachelor's degree (120 credits) plus additional work experience instead of the traditional 150 credit hours. Each state structures its pathway differently, with varying experience requirements and effective dates.
States with 120-credit pathways, no ethics exam, and lower experience thresholds tend to have the most accessible requirements. Factors like SSN requirements, residency rules, and initial licensing fees also affect accessibility. Use the comparison table above to evaluate jurisdictions side by side.

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