About Us  |  Community  |  Blog
A State by State Accounting Guide
  • Find a Program
 
uop accounting programs

Educational Resources and Exams to Become an Accountant or CPA

The continual need for fiscal accountability, operational cost efficiency and profit across all sectors is driving the movement to recruit public accountants, management accountants, internal auditors, and government accountants. The U.S. Department of Labor's Bureau of Labor Statistics projects that by 2018 the number of accountants and auditors will increase by 22% and comprise 1.6 million members of the U.S. work force. Accountants across all specialties are expected to fill 279,400 new jobs in the next seven years, contributing substantially to the U.S. economy.

Accountancy continues to act as the great economic stabilizer in the U.S. and global economies. In any economic climate thorough analysis, reporting, review and record maintenance offer the assurance of sound and profitable financial practices.

Here aspiring CPAs will find the steps to take in the licensing process for all 55 jurisdictions, information on certification standards in the major areas and vital subspecialties of accounting, and up-to-date resources that address the evolving legal framework in which accountants operate.

View Accounting and CPA Requirements by State
usa map Washington Oregon California Nevada Alaska Idaho Utah Arizona Montana Wyoming Colorado New Mexico Texas North Dakota South Dakota Nebraska Kansas Oklahoma Minnesota Iowa Missouri Arkansas Louisiana Wisconsin Illinois Hawaii Mississippi Tennessee Kentucky Indiana Michigan Ohio Alabama Florida Georgia South Carolina North Carolina Virginia Pennsylvania New York West Virginia Maryland Vermont New Hampshire Maine Massachusetts Connecticut New Jersey District of Columbia Delaware New Hampshire Vermont Massachusetts Rhode Island Delaware Maryland Connecticut New Jersey District of Columbia
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
District of Columbia
Delaware
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

Canadian Provinces/Territories

How do CPA Requirements Differ by State?

Each state and jurisdiction’s Board of Accountancy maintains autonomous licensing authority over the CPAs that engage clients within its boarders. Although the process for attaining CPA licensure in all states and jurisdictions consists of the same basic steps, each Board has its own specific requirements that must be met. In all cases, becoming a CPA would involve fulfilling state or jurisdiction specific requirements and processes for the qualification, issuance, and maintenance of a CPA license.

In accordance with the Uniform Accountancy Act, all state and jurisdiction Boards qualify CPA candidates for licensure within the general framework of the “Three Es” (education, exam, experience):
Education – All CPA candidates must hold a bachelor’s degree, at minimum, and have no fewer than 150 semester hours of formal education.
Examination – All CPA candidates must achieve a passing score on the Uniform CPA Exam.
Experience – All CPA candidates must gain field experience under the supervision of a licensed CPA. In most states and jurisdictions, one year of supervised experience satisfies the requirement.

The difference in education requirements between Boards has to do with how many credit hours are required in each of the core areas of ethics and law, accounting, and business.

Although the Uniform CPA Exam is the same in all states and jurisdictions, the eligibility requirements for taking the exam are not. While some states allow candidates to take the exam after completing their standard 120-semester hour bachelor’s program, most require that the full 150 semester-hour requirement be fulfilled through continuing education or a graduate program prior to sitting for the exam. Some states also require a state-specific ethics exam in addition to the CPA Exam.

Experience is a key component to qualifying for CPA licensure, and one that is upheld by all Boards of Accountancy. Although one year of general supervised experience is the standard, most Boards maintain specific requirements for the number of hours spent performing audit and attestation work during this time. Each Board also has its own process in place for tracking and logging the requisite hours, which both the CPA candidate and the supervising CPA must adhere to.

Even as all state and jurisdiction Boards of Accountancy move toward a greater level of uniformity, there are still many inconsistencies. AccountingEdu.org serves as a detailed guide to those interested in learning the process and satisfying the requirements for achieving CPA licensure within their state or jurisdiction.

Home  |  Resources  |  About Us  |  Contact Us  |  Privacy Policy