CPA candidate application guide
How to verify college credits for CPA Exam eligibility
Turn your transcript into a course-by-course audit before you pay an application or evaluation fee. The Board or its evaluator makes the final classification.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This educational guide is not legal advice or an eligibility evaluation. The Board or designated application authority makes the final decision.
The short answer
Audit the transcript in the same buckets the authority uses
Order the official record, preserve each institution's original units, convert only for planning, and sort courses into the exact accounting, business, level, and degree categories published by your candidate jurisdiction. The evaluator or Board decides which courses count.
Planning tool
Convert semester and quarter hours
This common conversion is an estimate. Preserve the original transcript units and follow the evaluator's method.
Seven-step audit
Build a packet someone else can verify
- List every institution.Include transfer, community-college, graduate, online, and foreign institutions that contributed credit.
- Order official records correctly.Follow the application authority's rule for direct electronic delivery, sealed records, or evaluator delivery.
- Record original units.Keep semester and quarter hours separate until the authority's accepted conversion is clear.
- Create separate course buckets.Track total, accounting, upper-level accounting, business, named subjects, and degree status independently.
- Flag uncertain courses.Mark duplicates, pass/fail, internships, independent study, exam credit, and courses whose title does not reveal the content.
- Attach supporting descriptions.Save catalog descriptions or syllabi when the authority permits them to resolve an unclear classification.
- Wait for the written evaluation.Do not represent a self-audit or a third-party estimate as Board approval.
If you receive a deficiency
Fix the named gap, not the total-hour headline
Capture the exact finding
Which rule, category, course level, document, or deadline did the evaluator identify?
Ask what evidence can cure it
Clarify whether a transcript, syllabus, institutional letter, corrected report, or additional course is required.
Confirm before enrolling
Ask whether the proposed institution and course would satisfy the named category, and keep the written response.
Use the jurisdiction's evaluation instructions
Continue your CPA Exam plan