CPA Requirements by State: The Complete 2026 Guide
CPA Requirements by State: The Complete 2026 Guide
Education, Experience, Fees, and the New 120-Hour Pathways for All 50 States
CPA licensure requirements are set by each individual state board, not by a single national authority. That means the education, experience, ethics, and fee requirements you need to meet depend entirely on which state you apply through.
This guide covers the exact requirements for all 50 states and U.S. territories, including the wave of new 120-hour licensure pathways that took effect in 2026. Use the search tool or the summary table below to find your state, then expand it for the full breakdown.
Before you pick a state, build your study plan.
My Free CPA 101 course walks you through exactly how to approach the CPA exam, including which section to take first and how to study for a 90+ score.
Get My Free CPA 101 Course120-Hour Pathway Adoption Status: Every State at a Glance
The biggest regulatory shift in CPA licensure in decades is the move away from the rigid 150-semester-hour requirement. In May 2025, the AICPA and NASBA approved an amendment to the Uniform Accountancy Act that allows states to offer licensure with a bachelor's degree (120 hours) plus two years of experience. Here is where every state stands.
| State | 120-Hour Pathway? | Effective Date |
|---|---|---|
| Alabama | Active | January 2026 |
| Alaska | Active | January 1, 2026 |
| Arizona | 150 Hours | -- |
| Arkansas | Active | March 2026 |
| California | Jan 1, 2027 | Enacted (AB 1175) |
| Colorado | 150 Hours | -- |
| Connecticut | Active | October 1, 2025 |
| Delaware | Active | July 1, 2026 |
| Florida | Pending | SB 160 failed; reintroduction expected |
| Georgia | Active | January 1, 2026 |
| Guam | 150 Hours | -- |
| Hawaii | 150 Hours | -- |
| Idaho | 150 Hours | -- |
| Illinois | Jan 1, 2027 | Enacted |
| Indiana | Jan 1, 2027 | Enacted |
| Iowa | Active | July 1, 2026 |
| Kansas | 150 Hours | -- |
| Kentucky | 150 Hours | -- |
| Louisiana | 150 Hours | -- |
| Maine | 150 Hours | -- |
| Maryland | 150 Hours | -- |
| Massachusetts | 150 Hours | -- |
| Michigan | Pending | HB 4893 passed House; Senate pending |
| Minnesota | Active | January 1, 2026 |
| Mississippi | 150 Hours | -- |
| Missouri | 150 Hours | -- |
| Montana | Active | January 1, 2026 |
| Nebraska | 150 Hours | -- |
| Nevada | Active | Early 2026 |
| New Hampshire | 150 Hours | -- |
| New Jersey | Active | February 11, 2026 |
| New Mexico | 150 Hours | -- |
| New York | Active | November 21, 2026 |
| North Carolina | Active | January 1, 2026 |
| North Dakota | 150 Hours | -- |
| Ohio | Active | January 1, 2026 |
| Oklahoma | 150 Hours | -- |
| Oregon | 150 Hours | -- |
| Pennsylvania | Pending | SB 719 under review |
| Puerto Rico | 150 Hours | -- |
| Rhode Island | 150 Hours | -- |
| South Carolina | Active | June 30, 2025 |
| South Dakota | 150 Hours | -- |
| Tennessee | Active | January 1, 2026 |
| Texas | Active | August 1, 2026 |
| Utah | Active | July 1, 2026 |
| Vermont | 150 Hours | -- |
| Virginia | Active | January 1, 2026 |
| Washington | Active | November 20, 2025 |
| West Virginia | Active | 2026 |
| Wisconsin | Pending | Legislative movement active in 2026 |
| Wyoming | 150 Hours | -- |
How to read this table: Active means the 120-hour pathway is available now or will be by end of 2026. Jan 1, 2027 means the law is enacted but does not take effect until 2027. Pending means legislation is in progress but not yet passed. 150 Hours means the state currently maintains the traditional requirement.
Understanding the Three Licensure Pathways
States that adopt the updated Uniform Accountancy Act framework now offer up to three routes to full CPA licensure. All three require passing the CPA Exam.
Graduate Degree Path
Master's degree with accounting concentration + 1 year of experience
Traditional 150-Hour Path
Bachelor's degree + 30 additional credit hours + 1 year of experience
New 120-Hour Path
Bachelor's degree with accounting concentration + 2 years of experience
Important distinction: The 120-hour pathway trades the extra 30 credit hours for an additional year of work experience. You are not getting a shortcut. You are choosing between more school and more work.
Find Your State
Search by name or click any state abbreviation to jump directly to its requirements.
Exam Eligibility
120 semester hours, bachelor's degree, 24 hrs accounting, 24 hrs business
Licensure Education
150 hours (traditional) or bachelor's + 2 years experience (new HB59 pathway, Jan 2026)
Experience
1 year public accounting or 2 years industry/government/academia
Ethics Exam
Not confirmed as a separate requirement
CPE
40 hours annually, including ethics
Renewal
Annual permit ($100/year for public accounting)
International candidates: Alabama does not participate in international CPA Exam administration. Candidates must test within the United States.
2026 update: Alabama enacted HB59 in January 2026, creating an additional pathway tied to a bachelor's degree plus two years of verified accounting experience.
Exam Eligibility
Bachelor's degree with 24 hrs accounting, 3 hrs business law, 3 hrs economics, 3 hrs math/statistics; age 19+
Licensure Education
Bachelor's degree with accounting concentration (150 hours no longer required as of Jan 1, 2026)
Experience
Board-regulated qualifying experience
Ethics Exam
AICPA Ethics Exam (score of 90+)
CPE
80 hours per 2-year period (min 20/year, 4 hrs ethics, max 12 hrs/day effective Jan 2026)
Renewal
Biennial
International candidates: Alaska is one of the strongest options globally. No citizenship, residency, or SSN required. Beginning January 1, 2028, renewal will require verification of U.S. state residence.
2026 update: Alaska passed HB 121 to permanently remove the 150-hour requirement. This is one of the most significant changes in the country.
Exam Eligibility
Bachelor's degree, 24 hrs accounting (12 upper-level), 18 hrs related courses
Licensure Education
150 semester hours, 36 hrs accounting (30 upper-level), 30 hrs related courses
Experience
2,000 hours under CPA supervision
Ethics Exam
AICPA Ethics Exam (score of 90+, within 2 years of application)
CPE
80 hours every 2 years
Special
Requires 5 letters of recommendation with licensure packet
Exam Eligibility
Bachelor's degree, 120 hrs, 30 hrs upper-level accounting, 30 hrs business
Licensure Education
150 hours (traditional) or bachelor's + 2 years experience (effective March 2026)
Experience
1 year full-time in public, industry, government, or academia
Ethics Exam
Not confirmed as a separate requirement
CPE
40 hours annually
Renewal
Annual (expires Dec 31)
Licensure Education (2026)
150 semester units, bachelor's degree, 24 units accounting, 24 units business, 20 units accounting study, 10 units ethics study
Experience
1 year general accounting experience
Ethics Exam
California-specific Regulatory Review Course (not the AICPA ethics exam)
CPE
80 hours every 2 years
Critical timing note: California enacted AB 1175 to create a new bachelor's-degree pathway, but the new rules do not take effect until January 1, 2027. All 2026 applicants remain bound by the 150-unit framework.
Licensure Education
150 semester hours (updated Dec 15, 2024), 33 hrs accounting, 27 hrs business
Experience
1,800 hours over 1-3 years, within 5 years of application
Ethics Exam
AICPA Ethics Exam (score of 90+, within 2 years of application)
CPE
~80 hours over 2 years (10 hrs per full calendar quarter active)
Fees
Initial license: $160
Special
Internship hours can count toward both education and experience
Licensure Pathways (effective Oct 1, 2025)
Bachelor's + accounting concentration + 2 yrs experience; OR bachelor's + 30 additional hrs + 1 yr; OR post-baccalaureate degree + 1 yr
Ethics Exam
AICPA Ethics Exam (score of 90+)
CPE
40 hours annually, 4 hrs ethics
Renewal Fees
License renewal: $565; Registration renewal: $40; Firm permit: $150
2026 update: Public Act 25-36 created three distinct pathways effective October 1, 2025, including a bachelor's + 2 years option that bypasses the 150-hour requirement.
Licensure Education
120 credits + accounting concentration + 4,000 hrs (2 yrs) experience (new pathway effective July 1, 2026); traditional pathway also available
Experience
1 year under active CPA supervision (traditional); 2 years (120-hour pathway)
Ethics Exam
AICPA Ethics Exam required before permit application
CPE
Biennial: 8 hrs A&A, 8 hrs tax, 4 hrs Delaware-specific ethics
International candidates: Delaware does not participate in international CPA Exam administration.
Exam Eligibility
120 semester hours, 24 hrs upper-division accounting, 24 hrs upper-division business
Licensure Education
150 semester hours, 30 hrs upper-division accounting, 36 hrs business
Experience
1 year in accounting, attest, tax, or consulting services
Ethics Exam
No separate initial ethics exam; ethics required in CPE for renewal
CPE
80 hours for active renewal (8 hrs A&A, 4 hrs Florida ethics, max 20 hrs behavioral)
Fees
$50 application fee, $75/section registration, $100 renewal (current waiver)
120-hour status: Senate Bill 160 attempted to create a 120-hour pathway with 2 years experience but failed to pass the House in 2025. The 150-hour requirement remains in effect.
Exam Eligibility (Jan 1, 2026)
Good moral character + 24 semester hours in accounting
Licensure
Broadened pathways in 2026; accounting/business concentration required
Experience
1 year / 2,000 hours in public, industry, government, or academia
Ethics
No separate initial AICPA ethics exam; Georgia-specific ethics in CPE
CPE
80 hours every 2 years (licenses expire Dec 31, odd years)
Fees
$96 education evaluation application fee
Citizenship requirement: Georgia requires U.S. citizenship, legal permanent residency, or qualified alien/non-immigrant status.
Licensure Education
150 semester hours (effective since Dec 2021)
CPE
120 hours over rolling 3-year period (min 20/year), annual renewal
International candidates: Guam does not require an SSN or U.S. citizenship, making it popular for Asia-Pacific candidates.
Licensure Education
150 semester hours, bachelor's degree, required accounting/auditing coursework
Experience
1 year full-time public accountancy experience verified by CPA
Ethics Exam
Not required for initial licensure
CPE
80 hours per biennial period (min 20/year, 4 hrs ethics)
Citizenship requirement: Must be U.S. citizen, U.S. national, or authorized to work in the U.S.
Licensure Education
150 semester hours with required accounting/business coursework
Experience
1 year / 2,000 hours
Ethics Exam
AICPA Ethics Exam + 2 hrs Idaho-specific ethics in first calendar year
CPE
80 hours per 2 calendar years, annual renewal (July 1 deadline)
Residency: Idaho strictly requires in-state residency or a permanent place of business. Does not participate in international exam administration.
Licensure Education (2026)
150 hours via ILBOE pathways (120-hour pathway starts Jan 1, 2027)
Experience
1 year full-time (or equivalent part-time) in accounting/attest/tax/consulting
Ethics Exam
AICPA Ethics Exam (score of 90+)
CPE
120 hours per 3-year cycle (4 hrs ethics, 1 hr sexual harassment prevention)
Structure
Two-tier: ILBOE handles certification; IDFPR issues the license
International candidates: Illinois does not require SSN, citizenship, or residency. Experience verification by a U.S. CPA is not strictly required.
Exam Eligibility
120 semester hours with accounting concentration
Licensure Education
150 hours (2026); bachelor's + 2 years experience pathway begins Jan 1, 2027
Experience
1 year for 150-hour route
Ethics Exam
Not required for initial licensure
CPE
120 hours per 3-year cycle (min 20/year, 10% in A&A, 4 hrs ethics, max 50% self-study)
Licensure Pathways
150 hours + 1 year (traditional); OR 120 hours + 2 years / 4,000 hours (effective July 1, 2026)
Ethics Exam
AICPA Ethics Exam (score of 90+)
CPE
120 hours per 3-year period (4 hrs ethics), annual renewal
Citizenship: Requires U.S. citizenship or lawful presence verification through SAVE.
Licensure Education
150 hours, 42 hrs business, 11 hrs communications, 30 hrs accounting, data analytics course (200-level+)
Ethics Exam
AICPA Professional Ethics course
CPE
80 hours every 2 years, biennial permit renewal
Structure
Two-tier: CPA certificate first, then permit to practice after experience
Residency: Must be a Kansas resident or permanently employed by a Kansas public accounting firm.
Licensure Education
150 hours, bachelor's or master's degree, required accounting/business coursework
Experience
1 year / 2,000 hours verified by active CPA
CPE
60-80 hours per 2 years (depends on practice setting), 2 hrs ethics
International candidates: Does not participate in international exam administration. SSN required.
Licensure Education
150 semester hours, bachelor's degree, accounting and business concentrations
Experience
1 year / 2,000 hours, verified by CPA, within 4 years of application
Ethics Exam
Not required for initial licensure
CPE
80 hours per rolling 2-year period (min 20/year), annual renewal (Dec 31)
Residency: 120-day continuous physical residency required before initial exam. SSN required. Age 18+ for certificate.
Exam Eligibility
120 semester hours with required coursework
Licensure Education
150 semester hours, bachelor's degree, 15 hrs in specified topics (incl. 3 hrs auditing)
Experience
2 years supervised by CPA at a licensed firm (stricter than most states)
CPE
40 hours annually (Oct 1-Sep 30), 4 hrs ethics every 3 years
Note: Maine's 2-year experience requirement is notably longer than the 1-year standard in most states. No residency or citizenship required. SSN required.
Exam Eligibility
120 hours, 30 hrs Group I (accounting/ethics incl. auditing, AIS, tax)
Licensure Education
150 hours, Group I + Group II (3 hrs business law + 18 hrs from 5+ business areas)
Ethics
Built into academic coursework (not a separate exam)
SSN
Required for license; passport number accepted on initial application
Note: Initial license applications now go through NASBA portal (effective Nov 24, 2025). Old educational requirements accepted through June 30, 2026 only.
Licensure Education
150 semester hours, bachelor's degree, multiple degree-based pathways
Experience
1 year / 2,000 hours under CPA supervision
Ethics Exam
Not required for initial licensure
CPE
80 hours per 2-year period including ethics; biennial renewal
No residency or citizenship required. Accepts evaluated foreign education. SSN required.
Licensure Education
150 semester hours with accounting concentration (HB 4893 would allow 120 hrs + experience, pending Senate)
Experience
2,000 hours over 1-5 calendar years, verified by CPA
CPE
40 hrs/year within 2-year cycle (8 hrs A&A, 2 hrs ethics per year)
Fees
$300 application fee, $200 renewal (MiPLUS system)
SSN required (affidavit exemption available). No residency or citizenship requirement.
Licensure Pathways (Jan 1, 2026)
1) Bachelor's + 150 hrs + 1 yr experience; 2) Bachelor's + 2 yrs experience; 3) Master's + 1 yr experience. Traditional 150-hr path sunsets June 30, 2030.
Ethics Exam
AICPA Ethics Exam (score of 90+, within 6 months of application)
CPE
120 hrs per 3-year period (min 20/year, 60 technical, 8 ethics), annual renewal
Geographic nexus: Must be a Minnesota resident, student, or employee within the state to qualify for the exam.
Exam Eligibility
120 hours with bachelor's degree
Licensure Education
150 hours, 48 hrs upper-level accounting/business (24 in accounting)
Experience
1 year full-time under CPA direction, within 3 years of passing exam
Ethics Exam
Not required for initial licensure
Residency: Requires Mississippi residency or place of business. Does not participate in international exam administration. SSN required.
Exam Eligibility
120 hours, bachelor's degree
Licensure Education
150 semester hours
Experience
1 year verified by active CPA
Ethics Exam
Board-accepted ethics exam (AICPA Professional Ethics)
CPE
40 hrs/year (2 hrs ethics), 60-day grace period. Biennial permit, annual CPE reporting.
Residency: Required. SSN required.
Licensure Pathways (Jan 1, 2026)
1) Bachelor's + accounting concentration + 1 yr experience; 2) Bachelor's + 30 additional hrs + 1 yr; 3) Bachelor's + 2 yrs experience
Coursework
24 hrs non-intro accounting (financial, auditing, tax, managerial) + 24 hrs general business
Ethics Exam
AICPA Professional Ethics Exam
Fees
$245 initial application (one of the highest in the nation)
International candidates: Montana does not require residency, citizenship, or SSN, making it one of the most accessible states globally.
Licensure Education
150 hours, 30 hrs upper-level accounting, 30 hrs business
Experience
Public acct: 4,000 hrs / 2 yrs; Business/govt/academia: 6,000 hrs / 3 yrs. Mixed = 3 yrs.
Ethics
Two exams required: Nebraska Board ethics exam + AICPA Professional Ethics
CPE
80 hrs per 2 calendar years (4 hrs ethics), report by Jan 31
Structure
Two-tier: CPA certificate first, then Active Permit to Practice
Licensure Pathways
150 hrs + 1 yr (traditional); OR bachelor's + CPA Exam + 2 yrs experience (new 2026 pathway)
Ethics
No AICPA ethics exam; ethics handled through annual CPE
CPE
40 hrs/year (2 hrs ethics), annual renewal
Residency: Nevada enforces residency. SSN required.
Licensure Education
150 hours, 30 hrs accounting, 24 hrs business
Experience
1 year (1,500 hrs in accounting/audit); non-full-time: 2,080 hrs total
Ethics Exam
Not required
CPE
80 hrs per 2-year period (min 20/year, 4 hrs ethics)
Fees
$201 application fee
SSN required.
Licensure Pathways (Feb 11, 2026)
1) Bachelor's + 150 hrs + 1 yr experience (traditional); 2) Bachelor's + CPA Exam + 2 yrs experience (new)
Ethics
NJ Law and Ethics orientation course within 6 months before/after initial licensure
CPE
120 hrs per 3-year triennial period (min 20/year, 4 hrs NJ law/ethics)
International candidates: NJ does not participate in international exam administration.
Exam Eligibility
Bachelor's degree, 30 hrs accounting
Experience
1 year under CPA supervision
Ethics Exam
AICPA Ethics Exam (score of 90+)
Fees
$175 initial certificate, $130 annual renewal
CPE
120 hrs per 36-month cycle (min 20/year, 96 technical, 4 ethics, 24 non-employer)
Renewal
Annual, due on the last day of your birth month
Licensure Pathways (Nov 21, 2026)
120 credit hours + 24 months relevant work experience (new); traditional 150-hour path remains
Fees
$170 application, $85/section registration, $427 license fee
CPE
State-regulated triennial renewal cycle
International candidates: New York does not require SSN, making it one of the most popular jurisdictions for international candidates worldwide.
Licensure Pathways (Jan 1, 2026)
Multiple pathways including: 150 hrs + 1 yr; bachelor's + 2 yrs; master's-based route
Ethics
NC accountancy law and rules exam (open-book)
CPE
40 hrs annually by Dec 31 (incl. 50 min regulatory/behavioral ethics)
Restrictions: Requires U.S. citizenship or lawful status, SSN. Does not participate in international exam administration.
Licensure Education
Bachelor's degree, 24 hrs accounting, 24 hrs business
Experience
2,000 hours / 1 calendar year
Ethics Exam
AICPA Professional Ethics Exam
CPE
120 hrs per rolling 3-year period (min 20/year, 6 hrs ethics). Renewal deadline: June 30.
SSN: Affidavit-based alternative available for candidates without SSN.
Licensure (first sit on/after Jan 1, 2026)
Bachelor's + 30 hrs accounting + 24 hrs business + 2 yrs / 4,000 hrs; OR master's + 1 yr / 2,000 hrs
Legacy candidates
Candidates who first sat before Jan 1, 2026 remain under old framework
Ethics
Professional Standards and Responsibilities (PSR) requirement (3 credits per 3-year cycle)
CPE
120 hrs per 3-year period (min 20/year, PSR included)
Critical distinction: Ohio's rules depend on when you first sat for the exam. Candidates who started before 2026 follow legacy rules. New candidates starting in 2026 follow the updated framework.
Licensure Education
150 hours, 30 hrs upper-division accounting (incl. external auditing), 9 hrs upper-division business
Experience
1 year / 1,800 hours verified by CPA
Ethics Exam
AICPA Ethics Exam (score of 90+)
CPE
120 hrs per rolling 3-year period (min 20/year, 4 hrs ethics). Annual renewal by birth month.
Residency: Required at time of application. SSN required.
Licensure Education
150 hours, 24 hrs upper-division accounting, 24 hrs additional accounting/related
Experience
12 months / 2,000 hours
Ethics Exam
AICPA Comprehensive Ethics Course
CPE
80 hrs per 2 years (min 20/year, 4 hrs ethics, max 16 hrs non-technical)
No residency or citizenship requirement.
Licensure Education
150 hours (standard). SB 719 may formally codify alternative pathways.
Experience
150 credits or grad degree: 12 months / 1,600 hrs. Under 150 credits: 24 months / 3,200 hrs. Within 60 months of application.
Ethics Exam
Not required for initial licensure
CPE
80 hrs per 2-year period (min 20/year, 4 hrs ethics, 24 A&A for attest)
Note: Pennsylvania's existing framework already functions as an alternative pathway: candidates under 150 credits can qualify with 24 months of experience. SSN required. No residency or citizenship requirement.
Licensure Education
150 hours, 32 hrs accounting, 32 hrs business; minimum GPA may apply
Experience
1 year full-time (1,800-1,820 hrs); part-time up to 3 years
CPE
120 hrs per 3-year triennial cycle (40 hrs A&A/tax, 3 hrs ethics)
Requirements: U.S. citizenship, age 21+, PR residency or place of business, SSN required.
Licensure Education
150 hours, multiple degree-based pathways
Experience
1 year / 1,820 hours under CPA supervision
Ethics Exam
AICPA Ethics Exam (score of 90+)
CPE
120 hrs per 3-year cycle (6 hrs ethics)
SSN required.
Licensure Pathways
150 hrs + 1 yr (traditional); OR bachelor's + 2 yrs experience (effective June 30, 2025, early adopter)
Education
24 hrs accounting (junior+), 24 hrs business
Ethics Exam
AICPA Ethics Exam (score of 90+)
CPE
40 hrs annually (2 hrs ethics), Feb 1 deadline
No residency or citizenship required. SSN required.
Licensure Education
150 hours, bachelor's degree, 24 hrs upper-division accounting, 24 hrs upper-division business
Experience
1 year / 2,000 hours
Ethics Exam
AICPA Professional Ethics Exam
CPE
120 hrs per rolling 3-year period (min 20/year)
International candidates: SSN not required. No residency or citizenship required.
Licensure Pathways (Jan 1, 2026)
"Less is More Act": 150 hrs + 1 yr (traditional) + additional pathway with bachelor's + 2 yrs experience
Traditional Coursework
30 hrs accounting (24 upper-division), 24 hrs business
Ethics
Ethics exam required
CPE
80 hrs per 2 years (min 20/year, TN-approved ethics)
No residency or citizenship required. SSN required.
Traditional Pathway
150 hours, 30 hrs accounting, 24 hrs business, 3-hr ethics course, 1 yr / 2,000 hrs experience
New Pathway (Aug 1, 2026)
Bachelor's + accounting coursework + CPA Exam + 2 years experience (SB 262)
Ethics
TX Rules of Professional Conduct exam (score of 85+)
CPE
120 hrs per 3 years (min 20/year, 4-credit ethics course every 2 years)
Fees
$20 application of intent, $15/section registration
No residency or citizenship required. SSN required.
Licensure Pathways
150 hrs + 1 yr (traditional); OR bachelor's + 2 yrs experience (effective July 1, 2026)
Coursework
24 hrs upper-division/graduate accounting, 24 hrs business
Ethics
AICPA Professional Ethics Exam + Utah Law and Rule Exam
CPE
80 hrs per 2 years (4 hrs ethics incl. 1 hr UT law/rules). Expires Dec 31, even years.
Renewal Fee
$63 biennial (one of the lowest in the nation)
No residency or citizenship required.
Exam Eligibility
120 hours with specified coursework
Licensure Education
150 semester hours, bachelor's degree
Experience
1 year / 2,080 hours supervised public accounting
Ethics
Professional ethics course (AICPA Code of Conduct or VT statutes/rules)
CPE
80 hrs per 2-year period including ethics; biennial renewal (~$220)
No residency or citizenship required.
Licensure Pathways (Jan 1, 2026)
Broader pathways with additional education/experience combinations; traditional 150-hour path also available
Ethics
VBOA-approved ethics course and exam
CPE (initial)
No CPE required if license applied for in same year exam is completed; otherwise 40 hrs/year after passing
Renewal
Annual by June 30 ($60); 120 hrs CPE per rolling 3-year period (min 20/year)
No residency or citizenship required.
Licensure (updated Nov 20, 2025)
Updated education options with accounting concentration; 24 hrs accounting + 24 hrs business administration
Experience
1 year / 2,000 hours verified by CPA (updated experience rules in 2025)
Ethics
AICPA ethics course and exam (state-set passing score)
CPE
120 hrs per 3 years (min 20/year, WA Board ethics/regulations course). Renewal ~$230.
Fees
$103 exam application
International candidates: No SSN, residency, or citizenship required. A top-tier destination for international candidates.
Licensure Pathways
Multiple routes (2026 law): traditional 150-hr path + bachelor's route with additional experience
Ethics
No separate state ethics exam traditionally required for initial licensure
CPE
120 hrs per rolling 3-year period (min 20/year)
Fees
$10 application fee (one of the lowest nationally)
Residency: State connection (residency/employment/office) historically required.
Exam Eligibility
120 hours with 24 hrs accounting, 24 hrs business
Licensure Education
150 hours (2026 legislative movement to broaden pathways is active)
Experience
1 year / 2,000 hours under CPA supervision
Ethics
WI statutes and rules exam (open-book) + ethics for licensure/renewal
CPE
80 hrs per 2 years including ethics; biennial renewal
International candidates: SSN not required for credential issuance.
Licensure Education
150 hours, 24 hrs upper-division/graduate accounting, 24 hrs business
Experience
1 year / 2,000 hours
Ethics Exam
AICPA Professional Ethics Exam
CPE
120 hrs per rolling 3-year period; annual renewal ($190)
"Wyoming connection" rule: Candidates must have a WY driver's license, WY street address, or be a Wyoming university graduate to sit for the exam. No U.S. citizenship required.
Knowing your state's requirements is step one. Knowing how to study is step two.
My Free CPA 101 Course walks you through how to build a study plan, which section to take first, and the exact strategies I used to score 90+ on every CPA exam section. Start it here for free.
Frequently Asked Questions
What is the 120-hour pathway?
The 120-hour pathway allows candidates to earn full CPA licensure with a bachelor's degree (typically 120 semester hours) and two years of professional experience, instead of the traditional requirement of 150 semester hours and one year of experience. It was introduced through a 2025 amendment to the Uniform Accountancy Act and is being adopted state by state.
Can I sit for the CPA Exam with only 120 hours?
In many states, yes. Most states allow candidates to sit for the exam at 120 semester hours, even if the state requires 150 hours for full licensure. Check your specific state above, because exam eligibility and licensure eligibility are often different requirements.
How much does the CPA Exam cost?
The baseline exam fee is $262.64 per section ($1,050.56 total for all four sections). On top of that, your state charges its own application and registration fees, which can range from under $50 to several hundred dollars. International candidates pay an additional surcharge of $390-$510 per section depending on testing location.
Which states are best for international candidates?
The most accessible states for international candidates are Alaska, Guam, Illinois, Montana, New York, South Dakota, Washington, and Wisconsin, as they do not strictly require a Social Security Number. Of these, Alaska, Montana, and Washington also do not require residency or citizenship, making them the strongest overall choices.
Does the 120-hour pathway make the CPA easier to get?
Not easier, just different. You trade 30 credit hours of additional education for one extra year of supervised work experience. You still have to pass the same four-section CPA Exam, and the experience requirement is often more rigorous because it spans two full years instead of one.
Will my CPA license transfer to another state?
Under the updated 2026 mobility framework, interstate practice privilege is now based on individual qualifications rather than your home state's statutes. Safe harbor provisions also protect CPAs licensed under older requirements as of December 31, 2024. However, each state still has its own transfer and reciprocity processes.
Ready to start studying?
Now that you know your state's requirements, the next step is building a study plan that actually works. My Free CPA 101 Course gives you the complete roadmap, including the strategies I used to score 90+ on every section.
Kyle Ashcraft is a CPA who scored a 90+ on all four CPA exams. Kyle founded Maxwell CPA Review, which is an exam-prep company that offers a comprehensive CPA exam review course and private tutoring.