student overview

CPA Exam Eligibility Requirements

Becoming a CPA is a multi-step process that begins with deciding where you plan to take the CPA exam and where you plan to practice as a CPA. Some of the factors that go into making the decision on where to take the exam are location, specific education requirements, etc.

Sounds pretty easy, but the tricky part is that the education requirements for sitting for the CPA exam differ from state to state. For example, some states require 120 total semester hours to qualify; where others require 150 total hours.

There are also more narrow educational requirements specific to each state such as 33 semester hours in accounting and 36 semester hours in business. A different state might require 33 semester hours in accounting and have no minimum semester hours for business.

There are also other requirements that states enforce regarding age, residency, etc.

It is important to know that where you take the exam is not dependent on where you intend to practice. CPA exam test scores can be transferred to any state for the purpose of getting a CPA license. However, it is important to think about where you ultimately want to become licensed as a CPA to ensure that you complete the appropriate educational requirements for licensure.

For example, some states will allow you to sit for the exam with 120 total hours, but require 150 total hours for licensure. ALL helps with this process by offering the Research Tool to assist you with the selection process of finding where you are most eligible to take the CPA exam.

Many students start the process of becoming a CPA by using the Research Tool to help them narrow the choices of where to take the CPA exam.

Click here to get started today or view a demo.

CPA License Requirements

After successfully passing the CPA exam, the next step is to complete the other requirements (like education and work experience) for obtaining a CPA license in the state in which you plan to ultimately practice as a CPA. Just like requirements for the CPA exam, requirements to apply for a CPA license vary from state to state.

For example, many states require at least one year of public accounting work experience to qualify for a CPA license, while others accept different types of work experience in place of public accounting experience (such as teaching, self-employment and part-time employment).

To add to the complexity, some states have more detailed requirements that include a specified amount of auditing work experience.

With ALL, completing this final step is easier than ever. Each state board of accountancy lists the specific CPA license requirements on their website, along with the required forms to complete. However, to simplify the process, ALL has all of the same information, but it is presented in an easy-to-read format (no legalese speak) with fill-in PDF formats of all the required official forms. In addition, ALL sends you email alerts when the state board changes a requirement or form.

Click here to get started today or view a demo.

Research Tool

Start with the ALL Research Tool.
This tool helps you instantly identify the state(s) in which you most likely qualify for the CPA exam and CPA license before applying.
Select the search criteria and then receive an automatic report showing which states enforce those requirements.
Perform unlimited searches for 1-day for only $10.

International Candidates

Exam

International CPA exam candidates may apply to sit for the exam at a location inside the United States or Guam for the state of their choice. Alternatively, the CPA exam is offered for certain states at select international locations. For details about the participating states and the international locations, visit www.nasba.org.

License

If you do not reside or plan to physically work in the United States, there are a few states that will allow you to obtain a CPA license without requiring state residency and U.S. citizenship. Please Note: CPA candidates who sit for the exam at an international location must comply with the informed consent requirement which states that a CPA license must be obtained within three years of passing the exam.
Use the ALL Research Tool to determine where you most likely qualify for the exam and a license. Then, choose a state subscription to guide you through the CPA license application process.

Watch Our Video

Click here to watch an informational video about the process of becoming a CPA.