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.
International Candidates
These states do not require a Social Security Number (SSN), making them popular choices for international CPA candidates:
*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:
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 2026, 30 states have enacted or are implementing 120-credit pathways. 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
12Southeast
12Midwest
4Southwest
11West
All 55 Jurisdiction CPA Requirements
| State | Credits | Pathway | Experience | SSN | License Fee |
|---|---|---|---|---|---|
| ALAlabama | 150 | 120cr Enacted | 1 yr | Yes | $100 |
| AKAlaska | 120 | 120cr Active | 2 yrs | Yes | $300 |
| AZArizona | 150 | — | 2 yrs | Yes | $100 |
| ARArkansas | 150 | — | 1 yr | Yes | $50 |
| CACalifornia | 150 | 120cr Enacted | 1 yr | No | $340 |
| COColorado | 150 | — | 1 yr | Yes | $100 |
| CTConnecticut | 150 | 120cr Active | 1 yr | Yes | $150 |
| DEDelaware | 150 | 120cr Active | 1 yr | Yes | $187 |
| FLFlorida | 150 | — | 1 yr | No | $50 |
| GAGeorgia | 150 | 120cr Active | 1 yr | Yes | $140 |
| HIHawaii | 150 | 120cr Active | 2 yrs | Yes | $210 |
| IDIdaho | 150 | — | 1 yr | Yes | $120 |
| ILIllinois | 150 | 120cr Enacted | 1 yr | Yes | $120 |
| INIndiana | 150 | 120cr Enacted | 1 yr | Yes | $40 |
| IAIowa | 150 | 120cr Enacted | 1 yr | Yes | $100 |
| KSKansas | 150 | — | 2 yrs | Yes | $165 |
| KYKentucky | 150 | — | 1 yr | Yes | $100 |
| LALouisiana | 150 | — | 1 yr | No | $100 |
| MEMaine | 150 | — | 2 yrs | Yes | $35 |
| MDMaryland | 150 | — | 1 yr | Yes | $91 |
| MAMassachusetts | 150 | — | 1 yr | No | $161 |
| MIMichigan | 150 | — | 1 yr | Yes | $300 |
| MNMinnesota | 150 | 120cr Active | 1 yr | Yes | $150 |
| MSMississippi | 150 | — | 1 yr | Yes | $210 |
| MOMissouri | 150 | — | 1 yr | Yes | $90 |
| MTMontana | 150 | 120cr Active | 1 yr | No | $125 |
| NENebraska | 150 | — | 2 yrs | Yes | $200 |
| NVNevada | 150 | 120cr Active | 1 yr | Yes | $200 |
| NHNew Hampshire | 150 | — | 2 yrs | No | $201 |
| NJNew Jersey | 150 | 120cr Active | 1 yr | Yes | $135 |
| NMNew Mexico | 150 | 120cr Active | 1 yr | Yes | $130 |
| NYNew York | 150 | 120cr Enacted | 1 yr | Yes | $427 |
| NCNorth Carolina | 150 | 120cr Active | 1 yr | Yes | $100 |
| NDNorth Dakota | 150 | — | 2 yrs | Yes | $100 |
| OHOhio | 150 | 120cr Active | 1 yr | Yes | $180 |
| OKOklahoma | 150 | — | 1 yr | Yes | $235 |
| OROregon | 150 | 120cr Active | 1 yr | Yes | $255 |
| PAPennsylvania | 150 | 120cr Active | 1 yr | Yes | $65 |
| RIRhode Island | 150 | — | 1 yr | Yes | $375 |
| SCSouth Carolina | 150 | 120cr Active | 1 yr | Yes | $165 |
| SDSouth Dakota | 150 | — | 1 yr | Yes | $50 |
| TNTennessee | 150 | 120cr Active | 1 yr | Yes | $100 |
| TXTexas | 150 | 120cr Enacted | 1 yr | Yes | $50 |
| UTUtah | 150 | 120cr Enacted | 1 yr | Yes | $75 |
| VTVermont | 150 | — | 1 yr | No | $115 |
| VAVirginia | 150 | 120cr Active | 1 yr | Yes | $75 |
| WAWashington | 150 | 120cr Active | 1 yr | No | $170 |
| WVWest Virginia | 150 | — | 1 yr | Yes | $120 |
| WIWisconsin | 150 | — | 1 yr | No | $43 |
| WYWyoming | 150 | — | 2 yrs | Yes | $225 |
| DCDistrict of Columbia | 150 | — | 1 yr | Yes | $175 |
| GUGuam | 150 | — | 2 yrs | No | $200 |
| VIU.S. Virgin Islands | 150 | — | 2 yrs | Yes | $390 |
| PRPuerto Rico | 150 | — | 1 yr | Yes | $207 |
| MPNorthern Mariana Islands | 150 | — | 1 yr | Yes | $355 |
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