Louisiana CPA Exam Requirements 2026
Louisiana's current exam-eligibility formula is A bachelor's or higher degree with the required 24-hour accounting and 24-hour business concentration; no separate total-hour threshold. It is not expressed as one separate total-credit threshold. Check your education, application route, current known fees, deadlines, and next steps in one place.
Louisiana CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Enacted And Effective: Effective August 1, 2026, Louisiana recognizes a bachelor's degree plus 30 additional semester hours and one year of experience, a post-baccalaureate degree plus one year, or a bachelor's degree plus two years. Each education route must include an accounting concentration or equivalent. Effective August 1, 2026.
Are you eligible for the CPA Exam in Louisiana?
Louisiana's current sitting rule is: A bachelor's or higher degree with the required 24-hour accounting and 24-hour business concentration; no separate total-hour threshold. No separate total-hour number should be inferred. The application authority makes the final decision from official documents.
What to confirm before applying
- Be at least 18 years old.
- Provide a Social Security number unless an official exception applies.
- Meet the published good-moral-character requirement.
- Complete bachelor's degree.
- Complete 24 qualifying accounting semester hours.
- Complete 24 qualifying business semester hours.
Named coursework and accreditation
- Accounting: intermediate or graduate financial accounting.
- Accounting: cost accounting.
- Accounting: taxation.
- Accounting: auditing.
- Business: business law.
Degree and courses must be from an accredited or Board-recognized institution.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | No published pre-degree application route is available. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | No Louisiana jurisdiction-residency rule was identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | Degree + courses | Degree + courses | A bachelor's or higher degree with the required 24-hour accounting and 24-hour business concentration; no separate total-hour threshold |
| Accounting | 24 | 36 | Named subjects: intermediate or graduate financial accounting, cost accounting, taxation, auditing. |
| Business | 24 | 36 | Named subjects: business law. |
| Upper-level accounting | 24 | Not yet confirmed | Shown separately when the jurisdiction publishes an upper-level minimum. |
Published education pathways
Degree-and-concentration route
- Completed bachelor's or higher degree
- 24 accounting hours
- 24 business hours
- Accounting coursework must be above the introductory level
- The accounting block includes the published financial, cost, tax, audit, and elective distribution
- The degree and examination education must be complete when applying.
Credit types to confirm
- Community-college credit: Confirm with the application authority
- Online credit: Confirm with the application authority
- CLEP credit: Confirm with the application authority
- AP credit: Confirm with the application authority
- Pass/fail credit: Confirm with the application authority
- Internship credit: Confirm with the application authority
Louisiana eligibility gap planner
Enter your education and personal details to compare them with the published Louisiana requirements. Nuanced course classifications still require an official evaluation.
Check 6 published eligibility gates
Your answers stay in this browser and are not submitted to CPA Exam Guide.
Eligible—or getting close? Discover how you learn best.
Take the CPA Study Personality Quiz before choosing materials so your study approach matches how you retain information.
How to apply for the CPA Exam in Louisiana
NASBA CPA Examination Services (CPAES) is the application authority. Application method: online through NASBA CPA Portal.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through NASBA CPA Examination Services (CPAES) and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- official transcripts.
- completed CPA Portal application.
- three character references.
- foreign evaluation when applicable.
Processing time
The application authority does not publish a standard processing time.
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your Louisiana application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
CPA Exam cost calculator
Calculate the currently published fee components. Charges not listed by the application authority are excluded.
6-month NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
Louisiana application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
Louisiana exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 30-month credit window
Use the jurisdiction-specific clock calculation.
- The credit window is described by reference to the first section test date.
- Discipline sections follow AICPA testing windows.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Yes, subject to evaluation conditions
- Credential evaluation required: Yes
- NIES required: See official instructions
- Approved evaluation services: NASBA International Evaluation Services (NIES)
- Certified translation: Required
Confirm evaluator acceptance before purchasing a report.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that Louisiana participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
Louisiana CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | A bachelor's or higher degree with the required 24-hour accounting and 24-hour business concentration; no separate total-hour threshold | Varies by pathway; review the current routes below |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | Varies by pathway; use the experience term stated for your route below |
| Ethics exam | Separate from the Uniform CPA Exam | Required |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Enacted And Effective: Effective August 1, 2026, Louisiana recognizes a bachelor's degree plus 30 additional semester hours and one year of experience, a post-baccalaureate degree plus one year, or a bachelor's degree plus two years. Each education route must include an accounting concentration or equivalent. |
Current licensure pathways
Choose the route that matches your education and experience. These are licensure routes, not automatic exam-admission rules.
Bachelor's degree plus 30 hours and one year
Bachelor's or higher degree, 30 additional semester hours, an accounting concentration or equivalent, and one year of qualifying experience.
Effective: August 1, 2026
Post-baccalaureate degree plus one year
Post-baccalaureate or higher degree with an accounting concentration or equivalent and one year of qualifying experience.
Effective: August 1, 2026
Bachelor's degree plus two years
Bachelor's or higher degree with an accounting concentration or equivalent and two years of qualifying experience.
Effective: August 1, 2026
Pathway timing matters: Effective date: August 1, 2026. Licensure pathway only; do not infer a change to the separate examination-eligibility rule.
Louisiana CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in Louisiana?
Louisiana's current education formula is: A bachelor's or higher degree with the required 24-hour accounting and 24-hour business concentration; no separate total-hour threshold. The jurisdiction does not express that formula as one separate total-hour threshold.
Do I need 150 semester hours to sit in Louisiana?
No. Louisiana allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in Louisiana to take the CPA Exam?
No Louisiana jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.
Can I apply before my degree is awarded in Louisiana?
Louisiana does not offer a published pre-degree application route. Wait for the required degree or obtain written direction from the application authority.
How much does the CPA Exam application cost in Louisiana?
The current known first-section total is $460.59, using every mandatory fee layer in the verified snapshot. Returning-candidate and later-section totals can differ. Always confirm the live amount before payment.
How long do Louisiana CPA Exam credits last?
Louisiana provides a 30-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for Louisiana?
Louisiana accepts foreign education subject to an approved credential evaluation. Use an evaluation service accepted by the application authority.
Your next CPA Exam research steps
Use this Louisiana page as your eligibility command center, then move into application timing and study-material research.
Official Louisiana sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with NASBA CPA Examination Services (CPAES).
- Louisiana CPA ExamNational Association of State Boards of Accountancy · NASBA
- HB 548 Enrolled - Act 653Louisiana State Legislature · Official Legislation
- Louisiana Revised Statutes section 37:75Louisiana State Legislature · Statute
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 9, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.