One of the three E’s CPA candidates need to complete before becoming a Certified Public Accountant is the exam. However, before sitting for the Uniform CPA Examination, you need to ensure you’re eligible. No one wants their application rejected due to unmet eligibility requirements or incorrect application procedures.
If becoming a CPA is in your near future, it’s crucial to understand the steps required to sit for the CPA Exam. Requirements and procedures vary by state, so check with your state board of accountancy before finalizing your plans. You can also view our listing of CPA state requirements at the bottom of this page. Despite state-specific differences, several exam eligibility and application consistencies exist across the board.
Watch this video or read below to learn about these consistencies so you can start preparing to take the CPA Exam.
CPA Exam qualifications
Citizenship
Every state allows candidates to take the CPA Exam regardless of citizenship. However, certain states may have additional residency or other requirements.
For any specific eligibility requirements or updates, it’s always best to check directly with the state board of accountancy or the official CPA Exam resources.
If you are an international candidate, you may need to meet specific requirements related to residency or other criteria. Ensure you review the specific regulations of the state in which you plan to apply for the exam.
For the most up-to-date information, visit the website of the state board of accountancy or the official CPA Exam resources.
Social Security ID
Most states require you to have a Social Security number (SSN) to apply and sit for the CPA Exam. This typically isn’t an issue for most candidates, as the CPA is a U.S.-based designation, and most candidates applying for the exam already have a Social Security number.
If you want to apply for the CPA Exam but do not have a Social Security number, don’t worry. States like Wisconsin, Montana, Illinois, New York, and South Dakota allow you to take the CPA Exam even if you don’t have a Social Security number.
For the most up-to-date information, always check directly with the state board of accountancy or the official CPA Exam resources to confirm specific requirements.
Age restrictions
All 50 states and five jurisdictions require a candidate to be at least 18 years of age before sitting for the CPA Exam. If you were planning on starting your CPA journey earlier, you’ll have to wait until you’re a legal adult. Luckily, there’s no rule saying you can’t start studying and learning now in order to be as prepared as possible when you do turn 18.
For the most up-to-date information and specific eligibility requirements, always check directly with the state board of accountancy or the official CPA Exam resources.
Educational requirements
When it comes to CPA Exam eligibility, most people want to know about education requirements. While many candidates are U.S. citizens, have a Social Security number, and are over the age of 18, there are particular education requirements you must meet according to your state to sit for the CPA Exam.
While specific education requirements vary from state to state (see CPA Exam requirements by state below), there are a few constants. All states require at least a bachelor’s degree or 120 semester hours from an accredited college or university to be eligible. Only a handful of states allow candidates to become CPAs without an accounting degree; these include Hawaii, Maine, Alaska, Massachusetts, and Georgia. In all other states, you’ll need at least a Bachelor’s in Accounting or a related field.
All states require a specific number of semester hours in accounting courses, as well as usually a smaller number of semester hours in business courses. Also, all credit hours must be taken at an accredited institution. If you didn’t attend a college or university in the United States, you’ll have to check with your state board of accountancy to see if your credit hours will count toward your educational requirements.
Some states now require 150 semester hours or a master’s degree to take the exam, and many states have the 150-hour rule in place for licensure. Check with your state board of accountancy as early as possible to see what your particular educational requirements might be.
For the most up-to-date information, always check directly with the state board of accountancy or the official CPA Exam resources.
Graduation requirements
In most states, you must have graduated from an accredited college or university to be eligible to take the CPA Exam, fulfilling the 120-hour education requirement. However, some states will allow you to take the exam before you graduate if you’re on track to graduate with 120 hours, have completed certain classes, and only have a few courses left in your degree program.
Check with your state board of accountancy to see if you can get ahead of the curve and take the exam before completing your degree.
For the most up-to-date information, always verify with the state board of accountancy or the official CPA Exam resources.
Work experience
No U.S. state or territory requires any work experience before you can sit for the CPA Exam. However, you do have to meet certain work experience requirements to get your CPA license.
How do the requirements vary from state to state?
You’ll want to view our state CPA requirements below or check your state board of accountancy’s website for the following differences between states:
Whether or not you have to be a U.S. citizen
Whether or not you need state residency
Whether or not you need a Social Security number
The number of education hours required to sit for the CPA Exam
The specific credit hour makeup of the required education hours
The exam application process and prices
Where to take the CPA Exam
For the most up-to-date and detailed information, always refer to your state board of accountancy or the official CPA Exam resources.
How to apply for the CPA Exam
Once you’ve determined that you’re eligible to take the CPA Exam, it’s time to apply for and schedule your first exam section. The application process does vary from state to state, as well as the price of each exam, but there are a few general basic steps:
Apply to sit for the CPA Exam through NASBA.
Submit your application, transcripts, and application fee.
Decide which exam sections you’d like to apply for.
Receive your Notice to Schedule (NTS).
Schedule your exam at a Prometric Testing Center.
For specific details, always refer to the guidelines provided by your state board of accountancy or NASBA.
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CPA Exam requirements by state
Ready to figure out exactly what you need to do in order to sit for the CPA Exam in your state? Use the links to each state below to view your state board of accountancy’s requirements for CPA Exam eligibility.
