150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: CPA exam applicants in Alabama need a bachelor’s degree with 33 credits of accounting courses and 27 credits of business courses. Applicants must be citizens or legally present in the United States and provide documentation that can attest to their residency status. 

Experience requirements: One year of full-time experience in a public accounting firm or as a staff accountant or two years of full-time employment in accounting via teaching at the college level or work experience. 

150-hour requirement: Yes*

Ethics requirement: Yes

Exam qualifications: Candidates who wish to qualify for the CPA exam in Alaska must have a bachelor’s degree with an accounting concentration, 15 credits in accounting or one year of supervised public accounting experience. Those within 18 credits of a bachelor’s degree may qualify to sit for the exam if they have completed 15 credits in accounting.

Experience requirements: Two years of public accounting experience. 

*Alaska’s HB121 became law without the governor’s signature at the end of July 2025. This law creates a new 120-credit, two-year experience pathway for CPA candidates beginning on Jan. 1, 2026. 

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: The state of Arizona requires applicants to have a bachelor’s degree, and to go through at least 24 semester hours in accounting, 12 of which must be upper-level coursework, as well as at least 18 credits of coursework that may include business administration, statistics, economics, finance, advanced mathematics, advanced communications, management, ethics and business law.

Experience requirements: At least 2,000 hours of relevant experience that can be paid or unpaid, and can be completed before, during or after the exam process. Supervisors must complete a Certificate of Experience to verify a candidate’s work. 

150-hour requirement: *Yes

Ethics requirement: **Yes

Exam qualifications: CPA applicants in Arkansas must have a completed bachelor’s degree, 30 hours of upper-level accounting courses and 30 hours in business courses other than accounting. Accounting and business classes must have a grade of “C” and above for consideration. 

Experience requirements: One year of experience in any type of service involving the use of accounting, attestation, management advisory, financial advisory, tax, or consulting skills. This can be gained through industry work, teaching, government work or public practice. 

*Arkansas is moving ahead with an alternative CPA pathway that removes the 150-hour college credit requirement, replacing it with a bachelor’s degree, two years of experience and passage of the CPA exam. The change is supported by Gov. Sarah Huckabee Sanders and backed by the Arkansas Society of CPAs. If finalized after the 30-day comment period and legislative review, the new rules will give Arkansas candidates three licensure pathways and could take effect as early as February 2026.

**Arkansas has its own version of the CPA ethics exam. 

150-hour requirement: Yes

Ethics requirement: Yes 

Exam qualifications: In California, a bachelor’s degree with 120 credits in business, legal, math and computer science-related courses is required. Encompassed there are 24 mandatory credits in accounting-specific topics. Applicants can also sit for the exam up to 6 months before graduation. 

Experience requirements: One year of general accounting experience. Applicants must also pass a criminal history record check with the California Department of Justice and the Federal Bureau of Investigation.

Special note: California does not honor CPA license reciprocity unless certain conditions are met. 

150-hour requirement: Yes

Ethics requirement: Yes 

Exam qualifications: A completed bachelor’s degree with a total of 27 credits in accounting is required to sit for the CPA exam in Colorado, with at least 21 hours beyond the introductory level and 3 semester hours focused on U.S. GAAS auditing. Additionally, 21 credits in business administration are needed, with no more than 6 hours in any single subject.

A total of 33 semester hours of accounting is required, with 27 credits above the introductory level, including 6 credits in auditing and 3 in accounting or business ethics. Additionally, 27 credits in business administration are needed, with no more than 9 in any single subject. All excess credits count towards minimum requirements. 

Experience requirements: 1,800 hours of private, public or governmental accounting work.

150-hour requirement: *Yes

Ethics requirement: Yes 

Exam qualifications: All people seeking their CPA in Connecticut need a bachelor’s degree with 46 credits in accounting-related subjects including 24 credits in accounting, one business law course, an economics course and a finance course.

Experience requirements: Three years of work experience in accounting, totaling 156 weeks of work.

*Connecticut lawmakers passed House Bill No. 7020 on April 28, providing alternative pathways for CPA licensure in the state. The Senate passed the measure on May 29. The bill now awaits the governor’s signature. The new pathways are:

• Pathway 1: Post-baccalaureate degree, passage of the CPA Exam, and one year of general experience. 
• Pathway 2: Bachelor's degree plus 30 credit hours, passage of the CPA Exam, and one year of general experience. 
• Pathway 3: Bachelor's degree, passage of the CPA Exam, and two years of general experience. 

150-hour requirement: *Yes

Ethics requirement: Yes 

Exam qualifications: Delaware requires a bachelor’s degree with 120 credits before sitting for the CPA exam. In this, they require 24 credits be in accounting-specfic courses. Potentially accounting-adjacent courses like banking, computer science, economics, finance insurance and marketing are not considered in this 24-credit requirement. 

Experience requirements: 2,000 hours of work experience taking place within one year. 

*On June 26, 2025, Delaware lawmakers passed HB143 in a Senate the state’s House passed it on June 12. This bill introduces a new pathway towards CPA licensure. The bill adds licensure requirements by providing three alternative educational pathways for obtaining a CPA permit.

The pathways are: A post-baccalaureate degree with an accounting concentration, 150 credits of college education including a degree, or a baccalaureate degree with an accounting concentration. It also adjusts experience requirements, specifying that applicants need one year of experience if applying under the first two educational pathways and two years of experience for the third pathway. The changes go into effect July 1, 2026.

150-hour requirement: Yes

Ethics requirement: Yes 

Exam qualifications: In Florida, a bachelor’s degree isn’t required to sit for the CPA exam. However, 120 credits with 24 of them being in upper division accounting courses is required. The same level and amount of business courses is as well, which must encompass at least three hours in business law. 

Experience requirements: There are two options to satisfy this requirement — a one-year, 40-hour-per-week work experience in accounting or the same type of experience over a 20-hour-per-week, two-year period. Government, industry, academia or public accounting are all accepted areas of experience. 

150-hour requirement: *Yes

Ethics requirement: Yes 

Exam qualifications: CPA applicants in Georgia must have a bachelor’s degree, as well as at least 30 credits in upper-level accounting courses and 24 credits in business related subjects.

Experience requirements: One year or at least 2,000 hours of work experience in accounting. Part-time work is not accepted. Public accounting, industry, government and academia are accepted areas of work. All applicants must be U.S. citizens.

*Georgia is on track to offer more flexible options for CPA licensure under a new bill currently awaiting Gov. Brian Kemp’s signature. Starting January 1, 2026, aspiring CPAs could qualify through one of several routes: a bachelor’s degree plus two years of relevant work experience, a master’s degree with one year of experience, or the traditional pathway requiring 150 college credit hours and one year of experience.

150-hour requirement: *Yes

Ethics requirement: No

Exam qualifications: Hawaii offers two different options as applicants must either have a bachelor’s degree in accounting or any other subject plus 18 credits in accounting or auditing no later than 120 days after sitting for the exam. 

Experience requirements: Applicants must complete either 1,500 chargeable hours in the performance of audits involving GAAP and auditing standards or two years of work experience in accounting. Part-time work is not considered. 

Special note: Hawaii does not honor CPA license reciprocity. 

*On April 10, 2025, the state of Hawaii enacted Senate Bill 1291 into law. This added a pathway to CPA licensure that entails a bachelor’s degree and one extra year of experience. Because the state requires two years of experience already, those with only a bachelor’s degree will need three total years of work experience before being able to qualify for a CPA license. 

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: All CPA candidates in Idaho must have a bachelor’s degree before sitting for the exam. This encompasses 120 credits with a minimum of 30 credits in business administration subjects and 20 credits in accounting. 

Experience requirements: One year of working experience in accounting. Experience can be in government, academia, public or private accounting, and both part-time and full-time work are accepted. The work must take place within three years and consist of a minimum of 2,000 hours of work. Applicants must be residents of Idaho or have the intention to become one upon certification. They must also pass a state criminal history check. 

150-hour requirement: *Yes

Ethics requirement: Yes

Exam qualifications: There are three educational pathways to qualify for CPA exam eligibility in Illinois. The first option is earning a bachelor's degree in accounting with at least 24 credits in accounting, including courses in taxation and auditing. The second option is obtaining a bachelor's degree in business, which requires 30 credits in accounting and 24 credits in business, covering subjects such as financial and managerial accounting, taxation, auditing, business communication and ethics. The third option is completing a graduate degree in accounting or business with a minimum of 24 credits in accounting.

Experience requirements: One year of either full or part-time accounting experience. Applicants must be able to prove they averaged 20 workdays per month or 1,500 total hours if they pursue full-time. Part-time work requires 2,000 hours of experience. 

*In August of 2025, Illinois Governor JB Pritzker signed HB 2459 into law, updating the state’s CPA licensure framework to expand entry pathways. Starting in 2027, candidates will be able to qualify with either a bachelor’s degree plus two years of relevant work experience or a master’s degree plus one year of experience, in both cases alongside passing the CPA exam. The law also preserves the existing 150-hour education model with one year of experience. In addition, it ensures out-of-state CPAs with substantially equivalent credentials can practice in Illinois, while also granting Illinois CPAs reciprocal privileges.

150-hour requirement: *Yes

Ethics requirement: Yes

Exam qualifications: Candidates in Indiana must complete 120 credits and earn a bachelor's or graduate degree before sitting for the exam. This includes at least 24 accounting credits (or 15 at the graduate level) covering financial accounting, auditing, taxation and managerial accounting. Additionally, 24 business and economics credits are required, allowing up to six in business or tax law. Bachelor's degree holders may also count up to six computer science credits.

Experience requirements: Two years of work experience in accounting verified by an active CPA. 

*Indiana has enacted House Enrolled Act 1143, signed by Gov. Michael Braun on April 16, 2025, creating an alternative CPA licensure pathway. Starting Jan. 1, 2027, candidates can qualify with a bachelor's degree in accounting, two years of experience and passing the CPA exam. The existing 150-hour pathway remains.

150-hour requirement: *Yes

Ethics requirement: Yes

Exam qualifications: CPA applicants in Iowa can sit for the exam up to 120 days before graduation requirements are met. If the degree isn’t concentrated in accounting and is rather in business, applicants must complete 24 credits of accounting course work that covers financial accounting, auditing, tax and management accounting. 

Experience requirements: One year or 2,000 of work experience is required. The months do not need to be concurrent and part-time work is accepted. 

*Iowa has passed a bill creating an alternative pathway to CPA licensure, allowing candidates to qualify with a bachelor’s degree in accounting, two years of work experience, and the CPA exam — without the traditional 150 credit hours. The law also improves interstate mobility for CPAs. It’s awaiting the governor’s signature and would take effect July 1, 2026.

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: While a bachelor’s degree is required in Kansas, the state allows applicants to sit for the exam 60 days before graduation. The state is particular about which courses it allows for consideration but requires 42 credits in business and general education courses, a minimum of 11 semester hours in written and oral communications and at least 30 semester hours in accounting theory and practice courses. 

Experience requirements: One year of professional accounting experience. Applicants must be residents of Kansas or have a place of business in the state. 

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: CPA applicants in Kentucky must have bachelor’s degrees before sitting for the exam. Their coursework must consist of 39 credits in areas like business, finance and marketing as well as 27 credits in accounting-specific courses like audit and tax. 

Experience requirements: Applicants must complete 2,000 hours of accounting experience and must be obtained after all educational requirements are satisfied. Though there is no residency requirement for getting a CPA in Kentucky, applicants must have a social security number.

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: In Louisana, the 150-hour requirement must be satisfied before sitting for the exam. Students must complete 24 credits in business courses other than accounting; at least 3 credits in commercial law as it affects accounting; and 24 upper-level accounting-related credits, including 6 in intermediate accounting, 3 in cost accounting, 3 in income tax accounting, 3 in auditing, 3 in either advanced financial accounting, not-for-profit accounting or accounting theory, and 6 in additional accounting courses above the introductory level.

Experience requirements: This state requires one year of full-time or 2,000 hours of part-time work experience. They also require three references from current CPAs or other business professionals. All applicants must be residents of Louisiana for 120 days within one year before the exam date. 

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: Effective June 12, 2025, Maine CPA  applicants no longer need the 150 credits of education to sit for the CPA exam. In an effort to remove the 150-hour requirement from the state, regulators punted on the effort, as Maine’s Office of Professional and Financial Regulation cited the administrative cost and burden a new pathway would put upon them. 

Experience requirements: Two years of experience at a licensed public accounting firm. 

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: Maryland has two pathways to be eligible for the exam, which it breaks down into two groups that require bachelor’s degrees. Group one is the accounting and ethics track, which requires 30 credits, including 3-credit courses in auditing, accounting information systems, U.S. federal income tax and accounting or business ethics, plus at least nine credits in financial accounting and nine in accounting electives. Group two is the business-related education track and requires 3 credits in business law and 18 credits across at least five areas such as statistics, economics, finance, management, marketing, data analytics, business communication, IT/systems or quantitative methods.

Experience requirements: No more than three years and no less than one year of working experience. Most accounting-related work in private, public, government or academia is accepted as long as 2,000 hours are worked.

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: A bachelor’s degree as well as the 150-hour requirement must be satisfied before taking the exam in Massachusetts. Applicants must complete 30 credits of accounting courses, including financial accounting, auditing, taxation, and management/cost accounting. Additionally, they must complete 24 credits of business courses covering business law, finance and information systems.

Experience requirements: 2,000 hours of accounting experience completed within a one to three-year period. Three character reference letters are also required. Applicants also need to get a criminal offender record information acknowledgment form completed and notarized.  

Special note: Massachusetts has limited CPA license reciprocity. 

150-hour requirement: Yes

Ethics requirement: No

Exam qualifications: Michigan requires all applicants to have a bachelor’s degree of 120 credits completed before sitting for the exam. Required classes are 24 credits in general business, 3 semester hours in auditing and 21 semester hours in accounting.

Experience requirements: 2,000 hours of working experience done in a maximum of five years. Government, private, public or academia work are all eligible. There are no residency requirements, only proof of U.S. citizenship. 

150-hour requirement: *Yes

Ethics requirement: Yes

Exam qualifications: The state of Minnesota requires CPA exam applicants to apply to take the exam no later than 180 days before receiving a bachelor’s degree. A minimum of 24 credits in accounting at the undergraduate level is required, covering financial accounting, auditing, taxation, and management accounting, though these do not need to be separate courses.

Additionally, at least 24 credits of business-related or additional accounting courses must be completed at either the undergraduate or graduate level. Those who are still in school and are eligible to sit for the exam must submit a completed Certificate of Enrollment form.

There are also strict residency requirements to sit for the exam. Minnesota residency is required. The only other options for non-Minnesotans are that the applicant must be attending a school in the state or must be employed in the state in some capacity already. 

Experience requirements: 2,000 hours of either full or part-time employment in accounting-related work that takes place over a one to three-year period. Any type of work in public accounting, private accounting, government or academia is accepted. 

*On May 22, 2025, Minnesota Senate File 3045 was passed by both legislative chambers. The governor has two weeks from date of passing to sign the bill. It offers two new pathways for CPA licensure, a bachelor’s degree with two years of experience and passing of the CPA exam or a master’s degree with one year of experience and passing of the CPA exam.

Noteably, Minnesota is the only state to determine a future of the 150-hour pathway in their state. It will be an available pathway until June 30, 2030, when it will “sunset”.  

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications:  In Mississippi, a bachelor’s degree must be obtained prior to sitting for the CPA exam. There also must be an accounting concentration in the degree with a minimum of 48 credits in upper-level accounting courses. 

Experience requirements: One year of full-time employment to be completed no later than three years after the exam date. Applicants must also pass an online background check. To be licensed in the state, residency is required or the applicant must have a “regular transaction of business within the state.”

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: A bachelor’s degree with 120 hours is required to sit for the CPA exam in Missouri. The degree must include 24 credits of business courses and 24 credits of upper-level accounting courses. 

Experience requirements: To satisfy the 150 rule, applicants need to take an extra 6 credits in both accounting and general business. You must also have 9 credits in an accounting-related internship and have 2,000 hours of work experience completed in no less than three years after passing the exam. 

150-hour requirement: *Yes

Ethics requirement: Yes

Exam qualifications: In Montana, you do not need any type of degree to sit for the CPA exam. Before the examination, applicants must complete a combination of 24 credits in accounting courses above the introductory level and 24 credits in non-accounting business courses. 

Experience requirements: Applicants must have a bachelor’s degree, as well as 2,000 hours of work experience that is obtained within a time period that doesn’t exceed three years after passing the exam.

*Though the new pathways have yet to be determined, Montana Senate Bill 166 was signed into law on May 1, 2025. The bill removes the section of the state’s CPA license requirements that says applicants for licensure must have 150 credit hours. 

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: A bachelor’s degree is required in Nebraska to be completed before sitting for the CPA exam. 24 credits in high-level accounting courses as well as 24 credits in general business subjects are also required. Only residents of the state are permitted to sit for the exam as well, or the applicant must be regularly employed or have a place of business within the state.

Experience requirements: 4,000 hours of work experience earned in at least two years. Applicants who gain experience in private industry, government or academia are required to show 6,000 hours of experience in at least three years — unless that government experience takes place at the Nebraska Department of Revenue and/or the Nebraska Auditor of Public Accounts, which has the public accounting tenure requirement. 

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: To sit for the exam in Nevada, applicants must hold a bachelor’s degree. If the degree isn’t in accounting, an additional 18 credits in accounting courses are required. 

Experience requirements: Two years of full-time employment in any private business or public accounting firm. If the route is outside of public accounting or in government, four years of experience is required. 

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: New Hampshire requires a completed bachelor’s degree for CPA examination eligibility. Applicants must also have 30 credits in accounting and 24 credits in non-accounting business courses.

Experience requirements: One year of 1,500 hours of full-time work experience, or 2,080 hours of part-time work. Part-time workers must have 1,500 hours in accounting or auditing specifically. Those choosing part-time work have two years after examination to complete the requirement, while those choosing full-time have five years. Residency is not required. 

150-hour requirement: *Yes

Ethics requirement: Yes

Exam qualifications: All those who desire to sit for the CPA exam in New Jersey must complete a bachelor’s degree. They must have 24 credits in business and 24 credits in accounting. Any field of study is permitted as long as that 48 credit requirement is met.

Experience requirements: One year of experience that quantifies to 1,750 hours of work under a CPA whose active license is from NJ or from a state that is substantially equivalent to NJ (currently all states are substantially equivalent).

*New Jersey lawmakers passed CPA licensure reform on Dec. 18, when the Senate unanimously approved legislation allowing candidates to qualify either through a bachelor’s degree plus experience or the traditional 150 credit hours. The bill, which previously cleared the Assembly 78-0 in June, now awaits the signature of Governor Phil Murphy.

150-hour requirement: *Yes

Ethics requirement: Yes

Exam qualifications: New Mexico requires a bachelor’s degree before sitting for the CPA exam. There must be 30 credits completed in accounting. Three credits of business law are allowed to qualify within the satisfaction of that requirement. 

Experience requirements: One year of experience involving accounting, attestation, management advisory, financial advisory, tax or consulting. 

*House Bill 296 in New Mexico was signed into law on April 8, 2025. It offers up the current pathway of 150 credit hours and one year of experience, a bachelor’s degree with two years of experience or a master’s degree with one year of experience. 

Among other changes around mobility and oversight, the bill also extends the time frame for candidates to pass the CPA exam from 18 months to 30 months. 

150-hour requirement: *Yes

Ethics requirement: Yes

Exam qualifications: Applicants in New York must complete 120 credits beyond introductory level courses in cost or management accounting, tax, audit and attestation. 

Experience requirements: A bachelor’s degree plus 30 credits or a master’s degree. 

*On Nov. 21, 2025, Governor Kathy Hochul signed Assembly Bill A7613B, adding an additonal CPA licensure pathway in New York. Starting on Nov. 21, 2026, CPA seekers in New York can satisfy requirements with 120 credits and two years of experience.

150-hour requirement: Yes

Ethics requirement: *Yes 

Exam qualifications: In North Carolina, a bachelor’s degree is required to sit for the CPA exam. A concentration in accounting is needed which is 30 credits in undergraduate accounting coursework, including no more than six credits of accounting principles and no more than three credits of business law, or 20 credits of graduate accounting coursework. 

Experience requirements: One year of full-time experience working in accounting, four years of part-time work or four years of teaching accounting is required. All applicants must be U.S. citizens, a resident alien or be able to document intentions of becoming a citizen. 

*Special note: North Carolina has a state-specific ethics requirement. Within one year before applying for licensure, this state requires all license applicants to complete an 8-hour course on the North Carolina Accountancy statutes and rules, including the Rules of Professional Ethics and Conduct. Applicants must meet the requirements within three months before applying for their license. This is the only ethics exam required.

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: 120 credits, with 24 credits in accounting and 24 credits in business courses required. 

Experience requirements: Completion of a bachelor’s degree, along with 2,000 hours of work experience completed in one year after passing the CPA exam. 

150-hour requirement: *Yes

Ethics requirement: Yes

Exam qualifications: A bachelor’s degree is not required to sit for the exam in Ohio. Only 48 credits are required, evenly split between business and accounting courses. 

Experience requirements: A completed degree, as well as one year of experience in accounting. 

*Ohio was the first state to pass legislation to alter the 150-hour rule through the passing of House Bill 238. CPAs outside the state of Ohio are also now permitted to work there per HB238, effective April 8, 2025.

• Legislation passed: January 8, 2025
• Changes effective: January 1, 2026

CPA candidates can qualify through three pathways. The first is a master's degree pathway that requires a master's degree in accounting, one year of professional experience and passing the CPA exam. The second is a bachelor's degree pathway that requires a bachelor's degree in accounting, two years of professional experience and passing the CPA exam. The third is the traditional 150-hour pathway.

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: All exam applicants must obtain a bachelor’s degree before sitting for the CPA exam in Oklahoma. 24 credits must be had in accounting above the introductory level, along with 9 credits in upper-level business courses.

Experience requirements: One year of full-time employment in accounting, attestation or compilation management of financial advisory roles. No less than 2,000 hours are required.

150-hour requirement: *Yes

Ethics requirement: Yes

Exam qualifications: Oregon requires a bachelor’s degree to be completed before the CPA exam. 24 credits in upper-level accounting and 24 credits in accounting-related courses are required. Internship credits to satisfy this requirement are capped at four credits.

Experience requirements: One year of full-time experience in accounting, or 2,000 hours of part-time work is required. 

On May 12, 2025, Oregon Senate Bill 797 cleared the way for new pathways to CPA licensure. Effective January 1, 2026, CPA candidates will be eligible for licensure via a bachelor’s degree with two years of experience or a master’s degree with one year of experience. Both require passing of the CPA exam, and the 150-hour pathway is still available. The bill must still be signed into law.  

150-hour requirement: *Yes

Ethics requirement: Yes

Exam qualifications: 120 credits are required to sit for the CPA exam in Pennsylvania. Within that education must be 24 credits in accounting, business law, technology, finance, tax or economics. 12 credits in accounting, auditing and tax in addition to those credits are also required. 

Experience requirements: A bachelor’s degree, and 1,600 hours of work experience that must be completed within 60 months of passing the exam. A social security number is required to obtain a license, but a form to waive this requirement is available by request. 

*Senate Bill 719 passed in the Pennsylvania senate on June 11, 2025. On June 26, 2025, it passed the House. It not awaits a signature from the governor.

This bill preserves this existing CPA licensure path while establishing an additional pathway. The new pathway consists of 120 college credits, two years of professional experience and passage of the CPA exam.

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: Those who seek to be a licensed CPA in Rhode Island must have their bachelor’s degree completed before sitting for the CPA exam. Within that degree, there must be 24 credits in accounting and 24 credits in business courses outside of accounting. Three credits in business law are also required.

Experience requirements: One year of experience in accounting, attestation, management advisory, financial advisory, tax or consulting is required. In total, 1,820 hours are required to be completed within that timeframe. 

150-hour requirement: *Yes

Ethics requirement: Yes

Exam qualifications: 120 credits are required to be completed before sitting for the CPA exam in South Carolina. Encompassed in that education must be 36 credits in upper-level accounting courses and 24 credits in general business courses. 

Experience requirements: A bachelor’s degree, and one year of full-time experience working in public accounting or similar experience. 2,000 hours of part-time work is also accepted. 

*On May 13, 2025, South Carolina passed Senate Bill 176. This legislation offers up two new pathways for CPA licensure. While both require passing of the CPA exam, one pathway requires a bachelor’s degree with two years of experience and the other requires a master’s degree with one year of experience. It will also extend the time frame for exam completion from 18 months to 36 months. 

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: To be qualified to sit for the CPA exam in South Dakota, applicants must complete a bachelor’s degree with a major in accounting. The 150-hour requirement must also be satisfied before the exam date. Within that education, there must be 24 credits in accounting, courses in advanced accounting, auditing, taxation and cost accounting and 24 credits in business courses outside of accounting.

Experience requirements: One year of work experience is required. Any type of work in accounting, attestation, management advisory, financial advisory, tax or consulting can be accepted.

150-hour requirement: *Yes

Ethics requirement: Yes

Exam qualifications: Tennessee requires a bachelor’s degree to be held before taking the CPA exam. That education must consist of 18 credits of upper-level accounting courses. Internships are not considered in this requirement. 

Experience requirements: 2,000 hours of work experience in accounting, finance, tax, advisory or consulting gathered over one to three years is acceptable.

*On April 22, 2025, Tennessee lawmakers introduced an alternative pathway to CPA licensure. The new route allows candidates with 120 semester hours, two years of relevant experience and CPA exam completion to qualify. The traditional 150-hour route remains available. The licensure changes take effect January 1, 2026, with mobility provisions for out-of-state CPAs beginning July 1, 2025.

150-hour requirement: *Yes

Ethics requirement: **Yes

Exam qualifications: In Texas, a bachelor’s degree is required to sit for the CPA exam. 21 credits in upper-level accounting courses and 24 credits in upper-level business courses are required. Fingerprinting, as well as a background check with the Texas Department of Public Safety and the Federal Bureau of Investigation, are also required before examination. 

Experience requirements: One year of full-time work in accounting or 2,000 hours of part-time work. Part-time work can be completed in no longer than two years.

*Texas Senate Bill 262 was signed into law on May 8, 2025, and aims to reform CPA licensure. It offers another pathway that requires a bachelor’s degree, two years of work experience, passing of the CPA and passing of the state’s rigorous ethics examination process. The new law takes effect on August 1, 2026.

**Texas has extensive ethics requirements. CPAs must take an Oath of Office, complete a four-credit ethics course and score an 85 or higher on the Texas Rules of Professional Conduct Exam.

150-hour requirement: *Yes

Ethics requirement: **Yes

Exam qualifications: Candidates in Utah must have a bachelor’s degree before sitting for the CPA exam. 24 credits in upper-level accounting courses and 24 credits in non-accounting business courses are also required. An additional 30 credits in graduate-level or upper-level accounting or business courses are mandatory as well. 

Experience requirements: 2,000 hours of work experience in accounting obtained within one year. 

*On March 7, 2025, Utah unanimously passed a bill that will broaden accountancy pathways outside of the 150-hour requirement. 

According to the UACPA: “The newly passed legislation broadens access to CPA licensure by establishing a clear and practical route: candidates can now qualify with a bachelor’s degree, two years of professional experience, and successful completion of the CPA exam. By removing outdated statutory references to 150 and 120 credit-hour requirements and eliminating NQAS from the statute, this bill simplifies the process and aligns licensure with the evolving needs of the profession.”

​The bill is scheduled to be signed by Utah Governor Spencer Cox and is expected to take effect on July 1, 2026.​

**Utah requires CPA applicants to take a state-specialized ethics course in addition to the standard AICPA one. 

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: A bachelor’s degree isn’t required in Vermont to sit for the CPA exam, but 120 credits of general college-level education are. Within that, 30 credits must be in business and accounting including 6 semester hours of financial and/or managerial accounting, 3 semester hours of auditing, 3 semester hours of U.S. taxation and 3 semester hours of U.S. business law. Applicants are only allowed to sit for the exam without a degree if they can prove they are within 60 days of graduation. 

Experience requirements: A bachelor’s degree, and one year of public or non-public accounting experience under a Vermont-licensed CPA. This state is also particular about the hourly breakdown; it requires at least 500 hours of attest and 200 hours of auditing work to be documented.

150-hour requirement: *Yes

Ethics requirement: **Yes

Exam qualifications: In Virginia, a bachelor’s degree is required to sit for the CPA exam. Within that education must be a breakdown of 24 credits in mid to upper-level accounting courses and business courses at the same level. 

Experience requirements: 2,080 hours of experience in a public or private accounting firm, government, industry or educational setting. 

*Special note: *Virginia has become the second state to implement changes to the 150-hour rule, via two legislation bills: House Bill 2042 and Senate Bill 1042.

• Legislation passed: February 17, 2025
• Changes effective: January 1, 2026

Changes allow CPA candidates to qualify through two new pathways. The master’s degree pathway requires obtaining a master’s degree with an accounting concentration, completing one year of professional experience, and passing the CPA Exam. Alternatively, the bachelor’s degree pathway involves earning a bachelor’s degree with the required accounting coursework, accumulating two years of relevant experience and passing the CPA Exam. A third pathway, the traditional150-hour route, is still an option for candidates as well. 

**The ethics requirement in Virginia mandates candidates complete a state-specific ethics course in addition to the AICPA’s standard test.

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: To sit for the CPA exam in Washington, applicants must have a bachelor’s degree with a concentration in accounting. The 150-hour requirement must also be completed prior to sitting for the exam. Within all education requirements, 24 credits in accounting and 24 credits in business are required. 

Experience requirements: 2,000 hours of accounting experience that take place in a minimum of 12 months. A mix of full and part-time employment is allowed. Experience must be overseen by a CPA from any state who has been licensed for more than five years. 

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: Only those who obtain bachelor’s degrees that major in accounting are qualified to sit for the CPA exam in Washington, D.C.. Within this education, there must be 120 credits that encompass 24 credits in accounting and three credits in commercial law. Coursework on processing federal income taxes is also required. 

Experience requirements: 2,000 hours of accounting work, full-time or part-time, that takes place within a one to three year period. Government, industry, academia and public accounting are all accepted areas of work, in addition to tax and consulting. 

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: Those who wish to become CPAs in West Virginia must hold a bachelor’s degree before sitting for the CPA exam. Within that degree, 30 credits of accounting courses and 27 credits in business are required. Candidates will also have to complete 3 hours in business law and 3 hours in ethics. 

Experience requirements: One year of work experience involving accounting, attest, advisory, tax or consulting within government, industry, nonprofit, academia or public accounting. Experience must be completed within four years of applying for licensure. 

150-hour requirement: Yes

Ethics requirement: *Yes

Exam qualifications: Wisconsin requires candidates complete their bachelor’s degree before sitting for the CPA exam. The 150-hour requirement must also be met before testing. This education must include 24 credits in mid to upper-level accounting courses and 24 credits in business and economics courses outside of accounting.

Experience requirements: One year of experience in public accounting practicing attestation, compilation, advisory, tax or consulting. 

*Special note: Wisconsin requires candidates to pass a state-specific ethics examination. 

150-hour requirement: Yes

Ethics requirement: Yes

Exam qualifications: The state of Wyoming requires those who wish to sit for the CPA exam meet the 150-hour requirement and possess a bachelor’s degree with an accounting concentration before taking the test. Within the degree, there must be 24 credits in accounting and 24 credits in non-accounting business courses. Residency in the state is also required.

Experience requirements: 2,000 hours of work experience in accounting within a minimum of one year.