Eligibility before study planning
Compare the 55 U.S. CPA examination jurisdictions, find the Board that controls your eligibility, and separate the rules for sitting for the CPA exam from the rules for becoming licensed.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This free eligibility resource is useful without a purchase. Board rules control, and you should confirm your facts with the linked official authority before paying an application or evaluation fee.
CPA candidate application resource center
Use the jurisdiction library for the controlling state rule. Use these task guides when you need to complete an application, education, credit, or transfer workflow across jurisdictions.
Start with where you plan to qualify, not where a testing center happens to be. Use the filters to narrow the list, then read the official-source notes on the jurisdiction page.
55 jurisdictions shown
No jurisdictions match every selected filter. Clear one filter or review the pathway-specific rules.
Alabama requires bachelor's degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. Alabama State Board of Public Accountancy makes the final eligibility decision.
Alaska requires Eligibility depends on which Alaska pathway you use; there is no universal 120-hour minimum for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Arizona requires bachelor's degree or higher and 120 semester hours, including 24 accounting hours for CPA exam eligibility. Arizona State Board of Accountancy makes the final eligibility decision.
Arkansas requires 18 upper-level accounting semester hours with a grade of C or better; no completed degree required for CPA exam eligibility. Arkansas State Board of Public Accountancy makes the final eligibility decision.
California requires bachelor's degree or higher and 120 semester hours, including 24 accounting hours for CPA exam eligibility. California Board of Accountancy makes the final eligibility decision.
Colorado requires bachelor's degree and 120 semester hours, including 27 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Commonwealth of the Northern Mariana Islands is not currently accepting Uniform CPA Examination applications. CNMI Board of Accountancy must publish an active route before candidates can apply through this jurisdiction.
Connecticut requires 120 semester hours, including 24 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Delaware requires bachelor's degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
District of Columbia requires bachelor's degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Florida requires 120 semester hours, including 24 accounting hours for CPA exam eligibility. Florida Board of Accountancy for eligibility; NASBA CPAES for section registration makes the final eligibility decision.
Georgia requires 24 accounting semester hours at a qualifying four-year institution; no completed degree required for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Guam requires Eligibility depends on Guam's degree/accreditation route or its 18-month student provision for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Hawaii requires bachelor's degree or equivalent and 120 semester hours, including 18 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Idaho requires A completed Idaho degree-and-accounting-concentration pathway; total credits vary by pathway for CPA exam eligibility. Idaho State Board of Accountancy makes the final eligibility decision.
Illinois requires bachelor's degree or higher and 120 semester hours, including 24 accounting hours for CPA exam eligibility. Illinois Board of Examiners makes the final eligibility decision.
Indiana requires 120 semester hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Iowa requires Eligibility depends on one of Iowa's four degree-and-coursework pathways for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Kansas requires bachelor's degree and 120 semester hours, including 30 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Kentucky requires bachelor's or master's degree and 120 semester hours, including 27 accounting hours for CPA exam eligibility. Kentucky Board of Accountancy makes the final eligibility decision.
Louisiana requires bachelor's degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Maine requires bachelor's degree and 120 semester hours, including 12 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Maryland requires bachelor's degree or higher and 120 semester hours, including 27 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Massachusetts requires bachelor's degree and 120 semester hours, including 21 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Michigan requires bachelor's degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Minnesota requires bachelor's or graduate degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Mississippi requires bachelor's degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. Mississippi State Board of Public Accountancy makes the final eligibility decision.
Missouri requires 120 semester hours, including 24 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Montana requires bachelor's degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Nebraska requires bachelor's degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Nevada requires bachelor's degree and 120 semester hours, including 15 accounting hours for CPA exam eligibility. Nevada State Board of Accountancy makes the final eligibility decision.
New Hampshire requires bachelor's degree and 120 semester hours, including 30 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
New Jersey requires bachelor's degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
New Mexico requires bachelor's degree or equivalent and 120 semester hours, including 30 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
New York requires 120 semester hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
North Carolina requires bachelor's degree and 120 semester hours, including 30 accounting hours for CPA exam eligibility. North Carolina State Board of Certified Public Accountant Examiners makes the final eligibility decision.
North Dakota requires 120 semester hours, including 24 accounting hours for CPA exam eligibility. North Dakota State Board of Accountancy makes the final eligibility decision.
Ohio requires Eligibility depends on Ohio's bachelor's- or master's-degree pathway and required coursework for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Oklahoma requires bachelor's degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. Oklahoma Accountancy Board makes the final eligibility decision.
Oregon requires A bachelor's degree plus 24 upper-division accounting hours and 24 accounting-related hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Pennsylvania requires 120 semester hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Puerto Rico requires 120 semester hours, including 24 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Rhode Island requires bachelor's or qualifying graduate degree and 120 semester hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
South Carolina requires 120 semester hours, including 24 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
South Dakota requires bachelor's or graduate degree, including the 100-day student provision and 120 semester hours, including 24 accounting hours for CPA exam eligibility. South Dakota Board of Accountancy makes the final eligibility decision.
Tennessee requires bachelor's degree or higher and 120 semester hours, including 18 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Texas requires bachelor's degree or higher and 120 semester hours, including 24 accounting hours for CPA exam eligibility. Texas State Board of Public Accountancy makes the final eligibility decision.
U.S. Virgin Islands requires bachelor's degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. Virgin Islands Board of Public Accountancy makes the final eligibility decision.
Utah requires A bachelor's degree or higher plus required accounting and business coursework for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Vermont requires 120 semester hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Virginia requires bachelor's degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. Virginia Board of Accountancy makes the final eligibility decision.
Washington requires Eligibility depends on Washington Option A, B, or C; there is no single universal hour threshold for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
West Virginia requires bachelor's degree and 120 semester hours, including 30 accounting hours for CPA exam eligibility. West Virginia Board of Accountancy makes the final eligibility decision.
Wisconsin requires 120 semester hours, including 24 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Wyoming requires bachelor's degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. Wyoming Board of Certified Public Accountants makes the final eligibility decision.
Plan before you pay
Choose a jurisdiction and the number of sections you expect to include. We will start with the fees most likely to apply to a first-time candidate. Review every selection—re-exam, transfer, evaluation, and payment-method fees depend on your situation.
Estimated selected fees
Choose a jurisdiction to begin.
Confirm the official fee schedule Read the jurisdiction requirements guide
This is a planning estimate based on the sourced snapshot date shown above, not an invoice or a promise of what the Board, NASBA, a credential evaluator, or a testing provider will charge.
An international testing center is a place to take the U.S. CPA exam; it is not an independent eligibility authority. You still apply through a participating U.S. jurisdiction and receive an NTS before international scheduling.
Use the international CPA candidate application guide
Bahrain is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
Bermuda is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
Brazil is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
Egypt is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
England is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
Germany is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
India is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
Ireland is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
Israel is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
Japan is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
Jordan is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
Kuwait is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
Lebanon is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
Nepal is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
Philippines is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
Republic of Korea is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
Saudi Arabia is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
Scotland is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
United Arab Emirates is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
