Accounting and business credit hours to sit for the CPA exam

Two routes with different answers. A bachelor's degree plus an accounting concentration needs 24 accounting hours together with 3 business law, 3 economics and 3 college-level math, statistics or computer science. A bachelor's degree plus accounting alone needs only 15 accounting hours and no business hours. A third route lets you sit while still within 18 hours of finishing the degree, with 15 accounting hours.

Rule 61H1-27.002(8) and (9) waive everything above a baccalaureate for anyone already licensed and in good standing with five years of public accounting practice, whether in a US state or in a country recognized by NASBA's International Qualifications Appraisal Board. An internationally qualified accountant meeting that test does not need the 24 and 24.

A baccalaureate or higher with a major in accounting from a program with AACSB accounting accreditation carries no separate hours requirement. The 24 and 24 apply to the business-major and general routes.

The 24 and 24 are the bachelor's route. A graduate degree in accounting from an accounting-accredited program carries no hours requirement at all, and a graduate degree from a business-accredited program takes 24 undergraduate or 15 graduate accounting hours with no business minimum (Idaho Code 54-207(3)).

The 24 and 12 are Option 4, the route for a bachelor's in any subject or a graduate degree from a program without AACSB or ACBSP accreditation. Option 1, a graduate accounting degree from an AACSB or ACBSP accredited accounting program, carries no hours requirement at all. Option 2, a graduate business degree from an accredited business department, requires 24 accounting hours including one tax and one audit course and states no business minimum. Accounting hours earned in a master's count as 1.6 undergraduate hours, and that weighting applies to accounting hours only.

The 24 accounting and 24 business hours apply to the bachelor's route. A graduate degree with an accounting concentration qualifies on its own, and a graduate business degree needs the 24 accounting hours but no separate business figure.

The 24 accounting hours are the bachelor's route, which sets no separate business figure. A graduate accounting degree qualifies on its own, and the graduate business route accepts 24 undergraduate or 15 graduate accounting hours plus 24 hours of business-related or additional accounting courses.

The 30 hours are the undergraduate route. A concentration built from graduate accounting courses open exclusively to graduate students takes 20 hours instead (21 NCAC 08A .0309).

Sits inside a 150-hour total. A graduate accounting degree qualifies on its own; the graduate business route accepts 15 graduate accounting hours in place of 24 undergraduate. The 24 accounting and 24 business hours shown are the general route.

The 24 and 24 are the general route, Accy 2.202(3). A master's in accounting from an AACSB-accredited program carries no hours requirement at all, and a degree from an AACSB, IACBE or ACBSP accredited business program takes 24 accounting hours with no business minimum. Graduate accounting hours count at 15 in place of 24.

From July 1, 2026 you must also be a Minnesota resident, attend a Minnesota school, or work in Minnesota for qualifying experience. A nonresident may qualify by meeting one of those within the 90 days before or after the exam.

You must be a Nebraska resident, be regularly employed in Nebraska, or have a place of business in Nebraska.

You must also be at least 18 and hold a Wyoming driver's license, or have a Wyoming street address that is not a PO box, or be employed in Wyoming or hold an accepted offer starting within six months, or be enrolled at a Wyoming community college or the University of Wyoming.