Your CPA eligibility command center

CPA Exam Requirements by State: 2026 Eligibility Guide

Compare all 55 U.S. Boards of Accountancy, find the jurisdiction that fits your education and intended license, and turn the rules into a practical application plan.

Find my jurisdiction Compare jurisdictions
Choose your route

Start with the question you are actually trying to answer

The jurisdiction where you apply, the place where you physically test, and the jurisdiction where you eventually seek a license can be different. Your intended license should guide the decision.

01I know my jurisdiction

Search all state, district, and territory guides.

Open the directory → 02I need to compare options

Place up to three jurisdictions side by side.

Build a comparison → 03I am an international candidate

Separate foreign education, U.S. eligibility, and test location.

Open the international guide → 04I am unsure about my credits

Prepare transcripts and get a written evaluation before buying classes.

Verify my education →

55 Boards does not mean 55 active domestic testing jurisdictions. NASBA lists Prometric testing in 54 U.S. jurisdictions. The Commonwealth of the Northern Mariana Islands remains part of the Board master list but is not accepting Uniform CPA Examination applications; its guide is retained for status and score-transfer context.

All jurisdictions

Find your CPA Exam requirements

Search by name or narrow the directory using a verified rule. Filters are discovery tools, not an eligibility determination.

Showing all 55 Board records.

AL

Alabama

120 hours to sit · Degree required · 30-month credit window

120 hours to sitNo jurisdiction residency rule
Open guide
AK

Alaska

One of Alaska's degree, near-completion, coursework, or supervised-experience education routes · Degree required · 30-month credit window

One of Alaska's degree, near-completion, coursework, or supervised-experience education routesPre-degree optionNo published SSN rule
Open guide
AZ

Arizona

A bachelor's or higher degree, 24 accounting hours, and 18 related-subject hours; no separate total-hour threshold · Degree required · 30-month credit window

A bachelor's or higher degree, 24 accounting hours, and 18 related-subject hours; no separate total-hour thresholdNo jurisdiction residency rule
Open guide
AR

Arkansas

18 upper-level accounting semester hours with grades of C or better · No degree required to sit · 30-month credit window

18 upper-level accounting semester hours with grades of C or betterNo degree required to sitNo published SSN rule
Open guide
CA

California

A bachelor's or higher degree plus 24 accounting units and 24 business-related units; no separate total-hour threshold · Degree required · 30-month credit window

A bachelor's or higher degree plus 24 accounting units and 24 business-related units; no separate total-hour thresholdPre-degree optionNo published SSN rule
Open guide
CO

Colorado

120 hours to sit · Degree required · 30-month credit window

120 hours to sitNo published SSN ruleNo jurisdiction residency rule
Open guide
CT

Connecticut

120 hours to sit · No degree required to sit · 30-month credit window

120 hours to sitNo degree required to sitNo jurisdiction residency rule
Open guide
DE

Delaware

120 hours to sit · Degree required · 30-month credit window

120 hours to sitNo published SSN ruleNo jurisdiction residency rule
Open guide
DC

District of Columbia

120 hours to sit · Degree required · 30-month credit window

120 hours to sitNo published SSN ruleNo jurisdiction residency rule
Open guide
FL

Florida

120 hours to sit · Degree required · 30-month credit window

120 hours to sitNo published SSN ruleNo jurisdiction residency rule
Open guide
GA

Georgia

24 accounting semester hours at a qualifying four-year institution · No degree required to sit · 30-month credit window

24 accounting semester hours at a qualifying four-year institutionNo degree required to sitNo published SSN rule
Open guide
GU

Guam

One of Guam's accredited-degree or provisional enrolled-student education routes · Degree required · 30-month credit window

One of Guam's accredited-degree or provisional enrolled-student education routesPre-degree optionNo published SSN rule
Open guide
HI

Hawaii

120 hours to sit · Degree required · 18-month credit window

120 hours to sitPre-degree optionNo published SSN rule
Open guide
ID

Idaho

One completed Idaho degree-and-accounting-concentration pathway · Degree required · 30-month credit window

One completed Idaho degree-and-accounting-concentration pathwayNo jurisdiction residency rule
Open guide
IL

Illinois

120 hours to sit · Degree required · 30-month credit window

120 hours to sitPre-degree optionNo published SSN rule
Open guide
IN

Indiana

120 hours to sit · No degree required to sit · 36-month credit window

120 hours to sitNo degree required to sitNo published SSN rule
Open guide
IA

Iowa

One of Iowa's four accredited degree-and-coursework routes, including a 120-day provisional completion option · Degree required · 30-month credit window

One of Iowa's four accredited degree-and-coursework routes, including a 120-day provisional completion optionPre-degree optionNo published SSN rule
Open guide
KS

Kansas

120 hours to sit · Degree required · 30-month credit window

120 hours to sitPre-degree option
Open guide
KY

Kentucky

A bachelor's or master's degree with 27 accounting hours and 12 business hours; no separate total-hour threshold · Degree required · 30-month credit window

A bachelor's or master's degree with 27 accounting hours and 12 business hours; no separate total-hour thresholdNo jurisdiction residency rule
Open guide
LA

Louisiana

A bachelor's or higher degree with the required 24-hour accounting and 24-hour business concentration; no separate total-hour threshold · Degree required · 30-month credit window

A bachelor's or higher degree with the required 24-hour accounting and 24-hour business concentration; no separate total-hour thresholdNo jurisdiction residency rule
Open guide
ME

Maine

120 hours to sit · Degree required · 30-month credit window

120 hours to sitPre-degree optionNo published SSN rule
Open guide
MD

Maryland

120 hours to sit · Degree required · 30-month credit window

120 hours to sitNo published SSN ruleNo jurisdiction residency rule
Open guide
MA

Massachusetts

120 hours to sit · Degree required · 30-month credit window

120 hours to sitPre-degree optionNo jurisdiction residency rule
Open guide
MI

Michigan

120 hours to sit · Degree required · 30-month credit window

120 hours to sitPre-degree optionNo published SSN rule
Open guide
MN

Minnesota

120 hours to sit · Degree required · 30-month credit window

120 hours to sitPre-degree option
Open guide
MS

Mississippi

120 hours to sit · Degree required · 30-month credit window

120 hours to sitNo jurisdiction residency rule
Open guide
MO

Missouri

120 hours to sit · No degree required to sit · 30-month credit window

120 hours to sitNo degree required to sitNo published SSN rule
Open guide
MT

Montana

24 nonintroductory accounting hours and 24 nonaccounting business hours from an accredited four-year institution · No degree required to sit · 30-month credit window

24 nonintroductory accounting hours and 24 nonaccounting business hours from an accredited four-year institutionNo degree required to sitNo published SSN rule
Open guide
NE

Nebraska

A bachelor's or higher degree plus 24 accounting hours and 24 general-business hours; no separate total-hour threshold · Degree required · 30-month credit window

A bachelor's or higher degree plus 24 accounting hours and 24 general-business hours; no separate total-hour threshold
Open guide
NV

Nevada

A bachelor's degree with an accounting major, or another major plus Nevada's specified 18-hour course block · Degree required · 30-month credit window

A bachelor's degree with an accounting major, or another major plus Nevada's specified 18-hour course blockNo jurisdiction residency rule
Open guide
NH

New Hampshire

120 hours to sit · Degree required · 30-month credit window

120 hours to sitNo published SSN ruleNo jurisdiction residency rule
Open guide
NJ

New Jersey

120 hours to sit · Degree required · 30-month credit window

120 hours to sitNo published SSN ruleNo jurisdiction residency rule
Open guide
NM

New Mexico

A bachelor's degree plus 30 accounting hours; no separate total-hour threshold · Degree required · 30-month credit window

A bachelor's degree plus 30 accounting hours; no separate total-hour thresholdNo published SSN ruleNo jurisdiction residency rule
Open guide
NY

New York

120 hours to sit · No degree required to sit · 30-month credit window

120 hours to sitNo degree required to sitNo published SSN rule
Open guide
NC

North Carolina

120 hours to sit · Degree required · 30-month credit window

120 hours to sitPre-degree optionNo jurisdiction residency rule
Open guide
ND

North Dakota

120 hours to sit · No degree required to sit · 30-month credit window

120 hours to sitNo degree required to sitNo published SSN rule
Open guide
MP

Northern Mariana Islands

Applications closed · No current application

Applications closedNo current Exam application route
Open guide
OH

Ohio

A bachelor's- or master's-degree route with 30 accounting hours and 24 nonaccounting business hours · Degree required · 30-month credit window

A bachelor's- or master's-degree route with 30 accounting hours and 24 nonaccounting business hoursPre-degree optionNo published SSN rule
Open guide
OK

Oklahoma

120 hours to sit · Degree required · 30-month credit window

120 hours to sitNo jurisdiction residency rule
Open guide
OR

Oregon

A bachelor's degree, 24 upper-division accounting hours, and 24 accounting-related hours · Degree required · 30-month credit window

A bachelor's degree, 24 upper-division accounting hours, and 24 accounting-related hoursNo published SSN ruleNo jurisdiction residency rule
Open guide
PA

Pennsylvania

120 hours to sit · No degree required to sit · 30-month credit window

120 hours to sitNo degree required to sitNo published SSN rule
Open guide
PR

Puerto Rico

120 hours to sit · No degree required to sit · 30-month credit window

120 hours to sitNo degree required to sitNo published SSN rule
Open guide
RI

Rhode Island

120 hours to sit · Degree required · 30-month credit window

120 hours to sitNo published SSN ruleNo jurisdiction residency rule
Open guide
SC

South Carolina

120 hours to sit · No degree required to sit · 36-month credit window

120 hours to sitNo degree required to sitNo jurisdiction residency rule
Open guide
SD

South Dakota

120 hours to sit · Degree required · 30-month credit window

120 hours to sitPre-degree optionNo published SSN rule
Open guide
TN

Tennessee

A four-year bachelor's or higher degree plus 18 upper-division accounting hours; no separate total-hour threshold · Degree required · 30-month credit window

A four-year bachelor's or higher degree plus 18 upper-division accounting hours; no separate total-hour thresholdNo published SSN ruleNo jurisdiction residency rule
Open guide
TX

Texas

120 hours to sit · Degree required · 30-month credit window

120 hours to sitNo jurisdiction residency rule
Open guide
VI

U.S. Virgin Islands

120 hours to sit · Degree required · 18-month credit window

120 hours to sitNo jurisdiction residency rule
Open guide
UT

Utah

A bachelor's degree or equivalent, 24 upper-division or graduate accounting hours, and 12 business hours · Degree required · 30-month credit window

A bachelor's degree or equivalent, 24 upper-division or graduate accounting hours, and 12 business hoursNo published SSN ruleNo jurisdiction residency rule
Open guide
VT

Vermont

120 hours to sit · No degree required to sit · 30-month credit window

120 hours to sitNo degree required to sitNo published SSN rule
Open guide
VA

Virginia

A bachelor's or higher degree, 24 accounting hours, and 24 business hours; no separate total-hour threshold · Degree required · 30-month credit window

A bachelor's or higher degree, 24 accounting hours, and 24 business hours; no separate total-hour thresholdNo jurisdiction residency rule
Open guide
WA

Washington

One of Washington's three completed education routes, each with an accounting concentration · Degree required · 36-month credit window

One of Washington's three completed education routes, each with an accounting concentrationNo published SSN ruleNo jurisdiction residency rule
Open guide
WV

West Virginia

A bachelor's or higher degree plus the Board-defined accounting concentration; no separate total-hour threshold · Degree required · 30-month credit window

A bachelor's or higher degree plus the Board-defined accounting concentration; no separate total-hour thresholdNo jurisdiction residency rule
Open guide
WI

Wisconsin

Either 120 semester hours or a bachelor's degree, with the accounting and business coursework required by the applicable Wisconsin route · Confirm in state guide · 30-month credit window

Either 120 semester hours or a bachelor's degree, with the accounting and business coursework required by the applicable Wisconsin routePre-degree optionNo published SSN rule
Open guide
WY

Wyoming

A bachelor's degree with 24 accounting hours and 24 business hours; no separate total-hour threshold · Degree required · 30-month credit window

A bachelor's degree with 24 accounting hours and 24 business hours; no separate total-hour thresholdNo jurisdiction residency rule
Open guide
Side-by-side tool

Compare up to three CPA Exam jurisdictions

Use the checkboxes in the directory. The table distinguishes verified false values from fields that require confirmation.

Choose at least two jurisdictions above to build a comparison.

Nothing selected yet.

Select two or three jurisdictions to compare hours, degree timing, residency, SSN, credit window, application authority, and international-testing participation.

Do not choose solely by the easiest exam-entry rule. NASBA advises candidates to consider where they want to be licensed and practice. Changing candidate jurisdictions mid-exam can require a new education evaluation and consume time inside an existing credit window.

The national picture

There is no single 120-hour, degree, or credit-window rule

The Uniform CPA Examination is national. Eligibility to sit and the requirements for a license remain jurisdiction-specific.

31active jurisdictions publish 120 hours to sitCourse and degree conditions still differ
23active jurisdictions use a formula or multiple pathwaysNo single total-hour number applies
0active jurisdictions require 150 hours solely to sitNo active 150-hour-only sitting rule was identified
26active jurisdictions publish a pre-degree routeDeadlines and transcript proof vary

Exam eligibility

This determines when a Board or its designee will let you apply for an Exam section. It may include total hours, named accounting and business courses, degree timing, residency, age, an SSN, or foreign-education review.

CPA licensure

This comes after or alongside the Exam and may add 120/150-hour pathways, experience, ethics, background, and application requirements. A new alternative pathway is not current until that jurisdiction’s law or rule is effective.

Protect your passed sections

Credit windows currently include 18, 30, and 36 months.

Your Board also controls when the clock starts, whether hardship extensions exist, and which expiration date appears in your candidate record.

Plan around score release
From research to NTS

How the CPA Exam application process fits together

Board-specific details belong in your jurisdiction guide. The national sequence is simpler.

  1. 1
    Choose the jurisdiction

    Start with where you expect to become licensed, then confirm exam eligibility.

  2. 2
    Submit an education evaluation application

    Use the Board or its official designee and arrange official transcripts or a jurisdiction-specific foreign evaluation.

  3. 3
    Resolve document questions before paying again

    Course classification, provisional status, names, and personal requirements must match the published route.

  4. 4
    Apply for an Exam section

    After eligibility approval, purchase only the section you can prepare for inside the NTS period.

  5. 5
    Receive the NTS and schedule with Prometric

    The NTS expiration is jurisdiction-specific. Use the exact date shown on your notice.

  6. 6
    Pass all four sections inside your Board’s window

    Track the credit expiration shown in your candidate record, not a generic national deadline.

Kesler CPA Review pro tip

Never pay for all four Exam sections at once.

Life happens. Flexibility is more valuable than loading every section onto an expiring authorization. Buy the section you can realistically study for and sit within its NTS period.

See the complete application processFind my CPA study style
International candidates

Your testing country does not determine your eligibility

First qualify through a participating U.S. jurisdiction. After receiving an NTS, register and pay for an international location.

19 current testing markets

Bahrain, Bermuda, Brazil, Egypt, England, Germany, India, Ireland, Israel, Japan, Jordan, Kuwait, Lebanon, Nepal, Philippines, Republic of Korea, Saudi Arabia, Scotland, United Arab Emirates.

NASBA lists an additional international fee per section and a higher per-section fee for India. Use Prometric for live city and appointment availability.

4 jurisdictions do not participate

NASBA currently lists Alabama, Idaho, North Carolina, U.S. Virgin Islands as nonparticipating jurisdictions for international administration.

A foreign credential evaluation converts education to U.S. equivalency; the selected Board still makes the eligibility decision.

Open the international candidate guideCheck NASBA international administration
Go deeper without getting lost

Research the requirement that is blocking your next step

These guides answer the high-intent questions that do not belong inside one state page.

The easiest state to sit for the CPA ExamUse a transparent comparison instead of chasing one universal winner.Compare candidate fit → Best jurisdiction for international candidatesCompare foreign education, personal eligibility, and international testing.Build an international path → Get college credits verifiedPrepare transcripts, conversions, foreign evaluations, and a written Board determination.Prepare for evaluation → Transfer CPA Exam scores between statesSeparate moving, mid-Exam jurisdiction changes, initial licensure, and license mobility.Choose the correct transfer route → How long CPA Exam scores lastCompare every Board’s current 18-, 30-, or 36-month conditional-credit window.Protect passed sections → 120 versus 150 credit hoursSeparate the education required to sit from the pathways required for licensure.Compare education thresholds → Take the CPA Exam without an accounting degreeCompare non-accounting-major and no-degree routes, then plan missing coursework.Find an education route → CPA Exam application processFollow the evaluation, NTS, Prometric, scheduling, and exam-day sequence.Plan the application → CPA score release datesCoordinate testing and credit deadlines with current release timing.Check score timing → Best CPA review coursesCompare teaching style, practice tools, access, support, guarantees, and price.Research study materials →
Interactive CPA Exam preview

See what the CPA Exam journey feels like—while fighting off zombies.

Open CPA Exam Survival in the CPA Exam Arcade and choose Story Mode for a playful journey from signing up through studying and sitting for the Exam.

Sign upStudySurvive test day
Play CPA Exam Survival

Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric simulator.

CPA Exam SurvivalSTORY MODEAPPLICATIONSTUDYEXAM DAYPRESS START
Eligibility found. Now protect your time.

Choose a study system that matches how you actually learn.

Take the short study-personality quiz first, then compare CPA review courses with the teaching style, practice support, and access length you need.

Take the study personality quizResearch CPA review courses
Common questions

CPA Exam requirements FAQ

These national answers explain the framework. Your jurisdiction guide controls the state-specific detail.

How many CPA Exam jurisdictions are there?

CPA Exam Guide tracks all 55 U.S. Boards of Accountancy. NASBA currently lists Prometric testing in 54 U.S. jurisdictions; the Commonwealth of the Northern Mariana Islands remains a Board jurisdiction but is not accepting Uniform CPA Examination applications.

Can I take the CPA Exam with 120 credit hours?

Often, but total hours alone never establish eligibility. As verified August 9, 2026, 31 active jurisdictions publish a 120-semester-hour threshold, 23 use pathways without one universal total-hour threshold, and 0 require 150 hours solely to sit. Course, degree, and personal requirements still apply.

Do I need a bachelor's degree before taking the CPA Exam?

Not in every jurisdiction. 12 active jurisdictions do not require a completed degree to sit under their published rules, and 26 explicitly provide a pre-degree or provisional route. The exact coursework and final-transcript conditions vary.

Which state should I apply through for the CPA Exam?

Start with the jurisdiction where you expect to become licensed or practice. You may apply through another jurisdiction if you satisfy its rules, but testing elsewhere does not bypass the education or licensing requirements of your intended jurisdiction.

How long do CPA Exam credits last?

The window is jurisdiction-specific. The August 2026 rules in this guide include 18-, 30-, and 36-month periods, and jurisdictions may start the period from the exam date or score-release date. Always use the expiration shown in your candidate record and state guide.

Can international candidates take the U.S. CPA Exam outside the United States?

Yes. NASBA currently lists 19 international testing markets. A candidate must first qualify through a participating U.S. jurisdiction, receive an NTS, and pay the additional international administration fee. The testing country is not an independent eligibility jurisdiction.

Are CPA Exam requirements the same as CPA license requirements?

No. Exam eligibility determines when a jurisdiction will let you sit. Licensure may add education, experience, ethics, background, and other requirements after the Exam. Alternative 120-hour licensure pathways also have state-specific effective dates and conditions.

Research standard

How this requirements hub was verified

The underlying dataset covers every U.S. Board jurisdiction and current NASBA international testing market. State pages trace material rules to their own source ledgers.

Confirm your situation before applying. We did our best to verify every requirement against authoritative sources. Rules, fees, effective dates, and Board interpretations can change quickly and sometimes without a widely distributed public announcement. Your transcript or circumstances may also be evaluated differently. Before paying a fee or enrolling in coursework, confirm your facts directly with the applicable Board of Accountancy.

  1. NASBA: Boards of AccountancyMaster list of 55 U.S. Board jurisdictions.
  2. NASBA: CPA Exam FAQJurisdiction choice, NTS, scheduling, score transfer, testing locations, and credit-window authority.
  3. NASBA: 2026 CPA Exam Candidate GuideCurrent examination administration and credit-window map.
  4. NASBA: International AdministrationCurrent 19-market list, participating jurisdictions, fees, identification, and scheduling.
  5. NASBA: Licensure PathwaysCurrent state pathway legislation and effective dates.
  6. AICPA: CPA ExamUniform Core and Discipline structure and national Exam information.

Editorial standard: Exam eligibility is separated from licensure. International testing locations are separated from eligibility jurisdictions. Unknown fields remain labeled for confirmation rather than inferred. Dataset verified 2026-08-08; hub updated 2026-08-08.

Bryan Kesler, CPA

Reviewed by Bryan Kesler, CPA

Bryan Kesler is the founder of CPA Exam Guide and Kesler CPA Review. He has helped CPA candidates plan, study, and recover from exam setbacks since 2013. Regulatory eligibility is always determined by the applicable Board of Accountancy.

About Bryan · Report a requirement change