CPA Requirements by State: The Complete 2026 Guide
Kyle Ashcraft, CPA · 2019 CPA Exam Scores · 95 FAR · 98 BEC · 91 REG · 90 AUD
There is no national CPA license. Fifty-five separate boards of accountancy set their own education, experience, ethics and fee requirements, which is why two people with identical transcripts can face completely different paths depending on where they apply.
This page covers 52 of those 55: the fifty states plus Guam and Puerto Rico. The District of Columbia, the U.S. Virgin Islands and the Northern Mariana Islands are not yet included.
That has always been true. What changed recently is the scale of the divergence. In May 2025 the AICPA and NASBA approved expanded model legislation allowing states to license candidates with a bachelor's degree and two years of experience rather than 150 credit hours and one year, and the Ninth Edition of the Uniform Accountancy Act containing that pathway was published in July 2025. States are adopting it at very different speeds, so the map is genuinely messy right now.
Below is where every jurisdiction stands, followed by the detailed requirements for each. Use the summary table to orient yourself, then open your state for the specifics.
Please verify before you act on this. State boards change rules, dates and fees continuously, and several states have legislation moving right now. Pathway status here follows NASBA's licensure pathways list, current as of July 21, 2026, cross-checked against board sources where available. Treat this page as a starting point for narrowing your options, then confirm the details directly with the board you plan to apply through before you pay a fee or enroll in coursework. Where this page and a state board disagree, the board is right.
Which states have adopted the bachelor's pathway?
Twenty-eight jurisdictions have the bachelor's-plus-two-years pathway available today. Six more have enacted it with a future effective date, one has signed legislation whose effective date needs confirming, and two have bills in progress. Fifteen still require 150 hours.
A note on the name. This is widely called the "120-hour pathway," but that label is misleading and some boards reject it outright. Oregon states plainly that its new route requires a bachelor's degree and not 120 semester hours specifically. If your degree came in under 120 hours, that distinction decides whether you qualify. This page calls it the bachelor's pathway.
| Jurisdiction | Bachelor's pathway | Effective |
|---|---|---|
| Alabama | Effective later | October 1, 2026 |
| Alaska | Available now | January 1, 2026 |
| Arizona | Effective later | December 31, 2026 |
| Arkansas | Available now | March 2026 |
| California | Effective later | January 1, 2027 |
| Colorado | 150 hours | Not applicable |
| Connecticut | Available now | October 1, 2025 |
| Delaware | Available now | July 1, 2026 |
| Florida | Pending | Not applicable |
| Georgia | Available now | January 1, 2026 |
| Guam | 150 hours | Not applicable |
| Hawaii | Available now | April 10, 2025 |
| Idaho | Available now | July 1, 2026 |
| Illinois | Effective later | January 1, 2027 |
| Indiana | Effective later | January 1, 2027 |
| Iowa | Available now | July 1, 2026 |
| Kansas | 150 hours | Not applicable |
| Kentucky | 150 hours | Not applicable |
| Louisiana | 150 hours | Not applicable |
| Maine | 150 hours | Not applicable |
| Maryland | 150 hours | Not applicable |
| Massachusetts | 150 hours | Not applicable |
| Michigan | Pending | Not applicable |
| Minnesota | Available now | January 1, 2026 |
| Mississippi | Available now | July 1, 2026 |
| Missouri | 150 hours | Not applicable |
| Montana | Available now | January 1, 2026 |
| Nebraska | Available now | July 17, 2026 |
| Nevada | Available now | Early 2026 |
| New Hampshire | 150 hours | Not applicable |
| New Jersey | Available now | February 11, 2026 |
| New Mexico | Available now | January 1, 2026 |
| New York | Effective later | November 21, 2026 |
| North Carolina | Available now | January 1, 2026 |
| North Dakota | 150 hours | Not applicable |
| Ohio | Available now | January 1, 2026 |
| Oklahoma | 150 hours | Not applicable |
| Oregon | Available now | January 1, 2026 |
| Pennsylvania | Available now | July 1, 2025 |
| Puerto Rico | Available now | March 18, 2026 |
| Rhode Island | 150 hours | Not applicable |
| South Carolina | Available now | June 30, 2025 |
| South Dakota | Available now | July 1, 2026 |
| Tennessee | Available now | January 1, 2026 |
| Texas | Available now | August 1, 2026 |
| Utah | Available now | July 1, 2026 |
| Vermont | 150 hours | Not applicable |
| Virginia | Available now | January 1, 2026 |
| Washington | Available now | November 20, 2025 |
| West Virginia | Available now | 2026 |
| Wisconsin | Enacted | Signed into law, effective date to confirm |
| Wyoming | 150 hours | Not applicable |
Available now means the pathway is in effect and you can use it today. Effective later means the law is passed but the date has not arrived, so current applicants are still bound by the old rules. Enacted means the legislation is signed but the effective date needs confirming with the board. Pending means a bill is in progress but not enacted. 150 hours means the state maintains the traditional requirement.
The distinction that trips people up. Passed and in effect are not the same thing. California, Illinois and Indiana have all enacted legislation that does not take effect until January 1, 2027. New York begins November 21, 2026, Arizona December 31, 2026, and Alabama October 1, 2026. If you are applying before your state's date, the new rules do not help you yet.
What are the three licensure pathways?
States that adopt the updated Uniform Accountancy Act framework offer up to three routes to full licensure. All three require passing the same four-section CPA Exam.
| Pathway | Education | Experience |
|---|---|---|
| Graduate degree | Master's degree with accounting concentration | 1 year |
| Traditional 150-hour | Bachelor's degree plus 30 additional credit hours | 1 year |
| New bachelor's | Bachelor's degree with accounting concentration | 2 years, commonly 24 months and 4,000 hours |
The bachelor's pathway is not a shortcut. It trades thirty credit hours of coursework for a second year of supervised experience. Whether that is a better deal depends entirely on whether your time is cheaper than your tuition.
Find your state
Type a state name to filter the list, or use the abbreviations to jump straight to one.
No jurisdiction matches that name.
Alabama Bachelor's pathway from Oct 1, 2026
| Exam eligibility | 120 semester hours, bachelor's degree, 24 hrs accounting, 24 hrs business |
|---|---|
| Licensure education | 150 hours (traditional), or bachelor's plus 2 years experience under the HB59 pathway |
| Experience | 1 year public accounting, or 2 years industry, government or academia |
| Ethics exam | Not confirmed as a separate requirement |
| CPE | 40 hours annually, including ethics |
| Renewal | Annual permit, $100 per year for public accounting |
Alabama's new pathway takes effect October 1, 2026. Until then the traditional route applies.
International candidates: Alabama is one of four jurisdictions that do not participate in international CPA Exam administration, so candidates must test inside the United States.
Alaska 120-hour available
| Exam eligibility | Bachelor's degree with 24 hrs accounting, 3 hrs business law, 3 hrs economics, 3 hrs math or statistics. Age 19 or older. |
|---|---|
| Licensure education | Bachelor's degree with accounting concentration. 150 hours no longer required. |
| Experience | Board-regulated qualifying experience |
| Ethics exam | AICPA Ethics Exam, score of 90 or above |
| CPE | 80 hours per 2-year period, minimum 20 per year, 4 hrs ethics, maximum 12 hrs per day |
| Renewal | Biennial |
Alaska passed HB 121 to permanently remove the 150-hour requirement, one of the more significant changes in the country.
International candidates: no citizenship, residency or SSN required. Beginning January 1, 2028, renewal will require verification of U.S. state residence.
Arizona Bachelor's pathway from Dec 31, 2026
| Exam eligibility | Bachelor's degree, 24 hrs accounting with 12 upper-level, 18 hrs related courses |
|---|---|
| Licensure education | 150 semester hours, 36 hrs accounting with 30 upper-level, 30 hrs related courses |
| Experience | 2,000 hours under CPA supervision |
| Ethics exam | AICPA Ethics Exam, score of 90 or above, within 2 years of application |
| CPE | 80 hours every 2 years |
| Special | Five letters of recommendation required with the licensure packet |
Arizona enacted SB 1181, adding alternative pathways including a bachelor's degree plus two years of experience, effective December 31, 2026. Applicants before that date remain on the 150-hour route.
Arkansas 120-hour available
| Exam eligibility | Bachelor's degree, 120 hrs, 30 hrs upper-level accounting, 30 hrs business |
|---|---|
| Licensure education | 150 hours (traditional), or bachelor's plus 2 years experience |
| 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 December 31 |
California 120-hour from Jan 1, 2027
| Licensure education | 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 |
Timing matters here. California enacted AB 1175 to create a bachelor's-degree pathway, but the new rules do not take effect until January 1, 2027. Applicants before that date remain bound by the 150-unit framework.
Colorado 150 hours
| Licensure education | 150 semester hours, 33 hrs accounting, 27 hrs business |
|---|---|
| Experience | 1,800 hours over 1 to 3 years, within 5 years of application |
| Ethics exam | AICPA Ethics Exam, score of 90 or above, within 2 years of application |
| CPE | Roughly 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 |
Connecticut 120-hour available
| Licensure pathways | Bachelor's plus accounting concentration plus 2 yrs experience; or bachelor's plus 30 additional hrs plus 1 yr; or post-baccalaureate degree plus 1 yr |
|---|---|
| Ethics exam | AICPA Ethics Exam, score of 90 or above |
| CPE | 40 hours annually, 4 hrs ethics |
| Renewal fees | License renewal $565, registration renewal $40, firm permit $150 |
Public Act 25-36 created three distinct pathways effective October 1, 2025, including a bachelor's plus 2 years option that bypasses the 150-hour requirement.
Delaware 120-hour available
| Licensure education | 120 credits plus accounting concentration plus 4,000 hrs experience, or the traditional pathway |
|---|---|
| Experience | 1 year under active CPA supervision on the traditional route, 2 years on the 120-hour route |
| Ethics exam | AICPA Ethics Exam required before permit application |
| CPE | Biennial: 8 hrs accounting and auditing, 8 hrs tax, 4 hrs Delaware-specific ethics |
Delaware's 120-credit pathway took effect July 1, 2026.
Florida Legislation pending
| 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 within CPE for renewal. |
| CPE | 80 hours for active renewal, 8 hrs accounting and auditing, 4 hrs Florida ethics, maximum 20 hrs behavioral |
| Fees | $50 application, $75 per section registration, $100 renewal |
Senate Bill 160 would have created a 120-hour pathway with 2 years of experience but did not pass in 2025. The 150-hour requirement remains in effect and reintroduction is expected.
Georgia 120-hour available
| Exam eligibility | Good moral character and 24 semester hours in accounting |
|---|---|
| Licensure | Broadened pathways as of 2026. Accounting or business concentration required. |
| Experience | 2 years and 4,000 hours on the bachelor's pathway. 1 year and 2,000 hours on the other routes. |
| Ethics | No separate initial AICPA ethics exam. Georgia-specific ethics within CPE. |
| CPE | 80 hours every 2 years. Licenses expire December 31 of odd years. |
| Fees | $96 education evaluation application fee |
Georgia requires U.S. citizenship, legal permanent residency, or qualified alien or non-immigrant status.
Guam 150 hours
| Licensure education | 150 semester hours |
|---|---|
| CPE | 120 hours over a rolling 3-year period, minimum 20 per year. Annual renewal. |
International candidates: Guam does not require an SSN or U.S. citizenship, which makes it popular with Asia-Pacific candidates.
Hawaii Bachelor's pathway available
| Licensure education | 150 semester hours, bachelor's degree, required accounting and auditing coursework |
|---|---|
| Experience | 1 year full-time public accountancy experience verified by a CPA |
| Ethics exam | Not required for initial licensure |
| CPE | 80 hours per biennial period, minimum 20 per year, 4 hrs ethics |
Hawaii enacted a new pathway effective April 10, 2025. Hawaii's structure differs from the generic bachelor's-plus-two-years model, so confirm the exact wording with the Hawaii Board before relying on it.
Must be a U.S. citizen, U.S. national, or authorized to work in the United States.
Idaho Bachelor's pathway available
| Licensure education | 150 semester hours with required accounting and business coursework |
|---|---|
| Experience | 1 year, 2,000 hours |
| Ethics exam | AICPA Ethics Exam plus 2 hrs Idaho-specific ethics in the first calendar year |
| CPE | 80 hours per 2 calendar years. Annual renewal, July 1 deadline. |
Idaho's new pathway took effect July 1, 2026.
Idaho requires in-state residency or a permanent place of business, and is one of four jurisdictions that do not participate in international exam administration.
Illinois 120-hour from Jan 1, 2027
| Licensure education | 150 hours via ILBOE pathways. The 120-hour pathway begins January 1, 2027. |
|---|---|
| Experience | 1 year full-time or part-time equivalent in accounting, attest, tax or consulting |
| Ethics exam | AICPA Ethics Exam, score of 90 or above |
| 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 an SSN, citizenship or residency, and experience verification by a U.S. CPA is not strictly required.
Indiana 120-hour from Jan 1, 2027
| Exam eligibility | 120 semester hours with accounting concentration |
|---|---|
| Licensure education | 150 hours. The bachelor's plus 2 years pathway begins January 1, 2027. |
| Experience | 1 year on the 150-hour route |
| Ethics exam | Not required for initial licensure |
| CPE | 120 hours per 3-year cycle, minimum 20 per year, 10% in accounting and auditing, 4 hrs ethics, maximum 50% self-study |
Iowa 120-hour available
| Licensure pathways | 150 hours plus 1 year (traditional), or 120 hours plus 2 years and 4,000 hours |
|---|---|
| Ethics exam | AICPA Ethics Exam, score of 90 or above |
| CPE | 120 hours per 3-year period, 4 hrs ethics. Annual renewal. |
Requires U.S. citizenship or lawful presence verification through SAVE.
Kansas 150 hours
| Licensure education | 150 hours, 42 hrs business, 11 hrs communications, 30 hrs accounting, and a data analytics course at 200 level or above |
|---|---|
| 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. |
Must be a Kansas resident or permanently employed by a Kansas public accounting firm.
Kentucky 150 hours
| Licensure education | 150 hours, bachelor's or master's degree, required accounting and business coursework |
|---|---|
| Experience | 1 year, 2,000 hours, verified by an active CPA |
| CPE | 60 to 80 hours per 2 years depending on practice setting, 2 hrs ethics |
SSN required.
Louisiana 150 hours
| Licensure education | 150 semester hours, bachelor's degree, accounting and business concentrations |
|---|---|
| Experience | 1 year, 2,000 hours, verified by a CPA, within 4 years of application |
| Ethics exam | Not required for initial licensure |
| CPE | 80 hours per rolling 2-year period, minimum 20 per year. Annual renewal, December 31. |
120 days of continuous physical residency required before the initial exam. SSN required. Age 18 or older for the certificate.
Maine 150 hours
| Exam eligibility | 120 semester hours with required coursework |
|---|---|
| Licensure education | 150 semester hours, bachelor's degree, 15 hrs in specified topics including 3 hrs auditing |
| Experience | 2 years supervised by a CPA at a licensed firm |
| CPE | 40 hours annually, October 1 to September 30, 4 hrs ethics every 3 years |
Maine's 2-year experience requirement is notably longer than the 1-year standard in most states. No residency or citizenship required. SSN required.
Maryland 150 hours
| Exam eligibility | 120 hours, 30 hrs Group I covering accounting and ethics including auditing, AIS and tax |
|---|---|
| Licensure education | 150 hours, Group I plus Group II, being 3 hrs business law and 18 hrs across five or more business areas |
| Ethics | AICPA Ethics Exam required. Ethics coursework is also built into the academic requirements. |
| SSN | Required for the license. Passport number accepted on the initial application. |
Initial license applications now go through the NASBA portal. Older educational requirements were accepted only through June 30, 2026.
Massachusetts 150 hours
| 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. Evaluated foreign education accepted. SSN required.
Michigan Legislation pending
| Licensure education | 150 semester hours with accounting concentration |
|---|---|
| Experience | 2,000 hours over 1 to 5 calendar years, verified by a CPA |
| CPE | 40 hours per year within a 2-year cycle, 8 hrs accounting and auditing, 2 hrs ethics per year |
| Fees | $300 application, $200 renewal, through the MiPLUS system |
HB 4893 would allow a 120-hour pathway with additional experience. It passed the House and is pending in the Senate.
SSN required, with an affidavit exemption available. No residency or citizenship requirement.
Minnesota 120-hour available
| Licensure pathways | Bachelor's plus 150 hrs plus 1 yr experience; bachelor's plus 2 yrs experience; or master's plus 1 yr experience |
|---|---|
| Ethics exam | AICPA Ethics Exam, score of 90 or above, within 6 months of application |
| CPE | 120 hours per 3-year period, minimum 20 per year, 60 technical, 8 ethics. Annual renewal. |
The traditional 150-hour path sunsets June 30, 2030.
Geographic nexus: you must be a Minnesota resident, student or employee within the state to qualify for the exam.
Mississippi Bachelor's pathway available
| Licensure pathways | Three routes as of July 1, 2026: baccalaureate degree plus 2 years experience; baccalaureate plus additional hours up to 150 plus 1 year; or a post-graduate degree plus 1 year |
|---|---|
| All pathways require | An accounting concentration or equivalent as determined by Board rule, plus passage of all sections of the CPA Exam |
| Exam eligibility | 120 hours with a bachelor's degree |
| Experience | 1 year full-time under CPA direction on the 150-hour route, 2 years on the bachelor's route |
| Ethics exam | Not required for initial licensure |
Requires Mississippi residency or place of business. SSN required.
Missouri 150 hours
| Exam eligibility | 120 hours, bachelor's degree |
|---|---|
| Licensure education | 150 semester hours |
| Experience | 1 year verified by an active CPA |
| Ethics exam | Board-accepted ethics exam, AICPA Professional Ethics |
| CPE | 40 hours per year, 2 hrs ethics, 60-day grace period. Biennial permit with annual CPE reporting. |
Residency required. SSN required.
Montana 120-hour available
| Licensure pathways | Bachelor's plus accounting concentration plus 1 yr experience; bachelor's plus 30 additional hrs plus 1 yr; or bachelor's plus 2 yrs experience |
|---|---|
| Coursework | 24 hrs non-introductory accounting covering financial, auditing, tax and managerial, plus 24 hrs general business |
| Ethics exam | AICPA Professional Ethics Exam |
| Fees | $245 initial application, among the highest in the country |
International candidates: Montana does not require residency, citizenship or an SSN, making it one of the more accessible states.
Nebraska Bachelor's pathway available
| Licensure education | 150 hours, 30 hrs upper-level accounting, 30 hrs business |
|---|---|
| Experience | Public accounting 4,000 hrs over 2 yrs. Business, government or academia 6,000 hrs over 3 yrs. Mixed counts as 3 yrs. |
| Ethics | Two exams required: the Nebraska Board ethics exam and AICPA Professional Ethics |
| CPE | 80 hours per 2 calendar years, 4 hrs ethics, reported by January 31 |
| Structure | Two-tier. CPA certificate first, then Active Permit to Practice. |
Nebraska's new licensure pathways became effective July 17, 2026. The experience figures below describe the traditional route.
Nevada 120-hour available
| Licensure pathways | 150 hrs plus 1 yr (traditional), or bachelor's plus CPA Exam plus 2 yrs experience |
|---|---|
| Ethics | No AICPA ethics exam. Ethics handled through annual CPE. |
| CPE | 40 hours per year, 2 hrs ethics. Annual renewal. |
Nevada enforces residency. SSN required.
New Hampshire 150 hours
| Licensure education | 150 hours, 30 hrs accounting, 24 hrs business |
|---|---|
| Experience | 1 year, 1,500 hrs in accounting or audit. Non-full-time requires 2,080 hrs total. |
| Ethics exam | Not required |
| CPE | 80 hours per 2-year period, minimum 20 per year, 4 hrs ethics |
| Fees | $201 application fee |
SSN required.
New Jersey 120-hour available
| Licensure pathways | Bachelor's plus 150 hrs plus 1 yr experience (traditional), or bachelor's plus CPA Exam plus 2 yrs experience |
|---|---|
| Ethics | New Jersey Law and Ethics orientation course within 6 months before or after initial licensure |
| CPE | 120 hours per 3-year triennial period, minimum 20 per year, 4 hrs New Jersey law and ethics |
New Jersey's second pathway took effect February 11, 2026.
New Mexico Bachelor's pathway available
| Exam eligibility | Bachelor's degree, 30 hrs accounting |
|---|---|
| Experience | 1 year under CPA supervision |
| Ethics exam | AICPA Ethics Exam, score of 90 or above |
| Fees | $175 initial certificate, $130 annual renewal |
| CPE | 120 hours per 36-month cycle, minimum 20 per year, 96 technical, 4 ethics, 24 non-employer |
| Renewal | Annual, due the last day of your birth month |
New Mexico's new pathway took effect January 1, 2026.
New York 120-hour from Nov 21, 2026
| Licensure pathways | 120 credit hours plus 24 months relevant work experience from November 21, 2026. The traditional 150-hour path remains. |
|---|---|
| Fees | $170 application, $85 per section registration, $427 license fee |
| CPE | State-regulated triennial renewal cycle |
International candidates: New York does not require an SSN, making it one of the most popular jurisdictions for international candidates.
North Carolina 120-hour available
| Licensure pathways | Multiple routes including 150 hrs plus 1 yr, bachelor's plus 2 yrs, and a master's-based route |
|---|---|
| Ethics | North Carolina accountancy law and rules exam, open book |
| CPE | 40 hours annually by December 31, including 50 minutes of regulatory or behavioral ethics |
North Carolina is one of four jurisdictions that do not participate in international exam administration. Requires U.S. citizenship or lawful status, and an SSN.
North Dakota 150 hours
| 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 hours per rolling 3-year period, minimum 20 per year, 6 hrs ethics. Renewal deadline June 30. |
An affidavit-based alternative is available for candidates without an SSN.
Ohio 120-hour available
| Licensure | Bachelor's plus 30 hrs accounting plus 24 hrs business plus 2 yrs and 4,000 hrs; or master's plus 1 yr and 2,000 hrs |
|---|---|
| Legacy candidates | Candidates who first sat before January 1, 2026 remain under the previous framework |
| Ethics | Professional Standards and Responsibilities requirement, 3 credits per 3-year cycle |
| CPE | 120 hours per 3-year period, minimum 20 per year, PSR included |
Ohio's rules depend on when you first sat for the exam, not on when you apply for the license. That distinction catches people out.
Oklahoma 150 hours
| Licensure education | 150 hours, 30 hrs upper-division accounting including external auditing, 9 hrs upper-division business |
|---|---|
| Experience | 1 year, 1,800 hours, verified by a CPA |
| Ethics exam | AICPA Ethics Exam, score of 90 or above |
| CPE | 120 hours per rolling 3-year period, minimum 20 per year, 4 hrs ethics. Annual renewal by birth month. |
Residency required at time of application. SSN required.
Oregon Bachelor's pathway available
| Licensure pathways | Three routes as of January 1, 2026: 150 semester hours plus 1 year; master's degree plus 1 year; or a bachelor's degree plus 2 years, being 24 months and at least 4,000 hours |
|---|---|
| Exam eligibility | A bachelor's degree. The 120-semester-hour criterion was removed on January 1, 2026. |
| Coursework | 24 semester hours upper-division accounting, up to 4 of which may be upper-division internship credit, plus 24 semester hours accounting-related. Unchanged by the new pathways. |
| Ethics exam | AICPA Comprehensive Ethics Course |
| CPE | 80 hours per 2 years, minimum 20 per year, 4 hrs ethics, maximum 16 hrs non-technical |
Oregon's bachelor's pathway requires a bachelor's degree rather than exactly 120 semester hours, which is a meaningful distinction if your degree fell short of 120.
Supervised experience earned before January 1, 2026 counts toward the bachelor's pathway. No residency or citizenship requirement.
Pennsylvania Bachelor's pathway available
| Licensure education | 150 hours standard. SB 719 may formally codify alternative pathways. |
|---|---|
| Experience | With 150 credits or a graduate 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 hours per 2-year period, minimum 20 per year, 4 hrs ethics, 24 accounting and auditing for attest |
Pennsylvania's pathway took effect July 1, 2025, and its framework already allowed candidates under 150 credits to qualify with 24 months of experience. SSN required. No residency or citizenship requirement.
Puerto Rico Bachelor's pathway available
| Licensure education | 150 hours, 32 hrs accounting, 32 hrs business. A minimum GPA may apply. |
|---|---|
| Experience | 1 year full-time, 1,800 to 1,820 hrs. Part-time up to 3 years. |
| CPE | 120 hours per 3-year triennial cycle, 40 hrs accounting, auditing or tax, 3 hrs ethics |
Puerto Rico's new pathway took effect March 18, 2026.
Requires U.S. citizenship, age 21 or older, Puerto Rico residency or place of business, and an SSN.
Rhode Island 150 hours
| 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 or above |
| CPE | 120 hours per 3-year cycle, 6 hrs ethics |
SSN required.
South Carolina 120-hour available
| Licensure pathways | 150 hrs plus 1 yr (traditional), or bachelor's plus 2 yrs experience |
|---|---|
| Education | 24 hrs accounting at junior level or above, 24 hrs business |
| Ethics exam | AICPA Ethics Exam, score of 90 or above |
| CPE | 40 hours annually, 2 hrs ethics, February 1 deadline |
South Carolina was an early adopter, effective June 30, 2025. No residency or citizenship required. SSN required.
South Dakota Bachelor's pathway available
| 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 hours per rolling 3-year period, minimum 20 per year |
South Dakota's new pathway took effect July 1, 2026.
International candidates: SSN not required. No residency or citizenship required.
Tennessee 120-hour available
| Licensure pathways | Under the Less is More Act: 150 hrs plus 1 yr (traditional), plus an additional pathway of bachelor's plus 2 yrs experience |
|---|---|
| Traditional coursework | 30 hrs accounting with 24 upper-division, 24 hrs business |
| Ethics | Ethics exam required |
| CPE | 80 hours per 2 years, minimum 20 per year, Tennessee-approved ethics |
No residency or citizenship required. SSN required.
Texas 120-hour available
| Traditional pathway | 150 hours, 30 hrs accounting, 24 hrs business, 3-hr ethics course, 1 yr and 2,000 hrs experience |
|---|---|
| New pathway | Bachelor's plus accounting coursework plus CPA Exam plus 2 years experience, under SB 262 |
| Ethics | Texas Rules of Professional Conduct exam, score of 85 or above |
| CPE | 120 hours per 3 years, minimum 20 per year, 4-credit ethics course every 2 years |
| Fees | $20 application of intent, $15 per section registration |
No residency or citizenship required. SSN required.
Utah 120-hour available
| Licensure pathways | 150 hrs plus 1 yr (traditional), or bachelor's plus 2 yrs experience |
|---|---|
| Coursework | 24 hrs upper-division or graduate accounting, 24 hrs business |
| Ethics | AICPA Professional Ethics Exam plus the Utah Law and Rule Exam |
| CPE | 80 hours per 2 years, 4 hrs ethics including 1 hr Utah law and rules. Expires December 31 of even years. |
| Renewal fee | $63 biennial, among the lowest in the country |
No residency or citizenship required.
Vermont 150 hours
| 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 Vermont statutes and rules |
| CPE | 80 hours per 2-year period including ethics. Biennial renewal, roughly $220. |
No residency or citizenship required.
Virginia 120-hour available
| Licensure pathways | Broader pathways with additional education and experience combinations. The traditional 150-hour path also remains. |
|---|---|
| Ethics | VBOA-approved ethics course and exam |
| CPE at licensure | No CPE required if the license is applied for in the same year the exam is completed. Otherwise 40 hrs per year after passing. |
| Renewal | Annual by June 30, $60. 120 hrs CPE per rolling 3-year period, minimum 20 per year. |
No residency or citizenship required.
Washington 120-hour available
| Licensure | Updated education options with accounting concentration: 24 hrs accounting plus 24 hrs business administration |
|---|---|
| Experience | 1 year and 2,000 hours on the traditional route. The bachelor's pathway requires 2 years, at least 24 months and 4,000 hours, verified by a CPA. |
| Ethics | AICPA ethics course and exam, with a state-set passing score |
| CPE | 120 hours per 3 years, minimum 20 per year, plus a Washington Board ethics and regulations course. Renewal roughly $230. |
| Fees | $103 exam application |
International candidates: no SSN, residency or citizenship required, which makes Washington one of the stronger options.
West Virginia 120-hour available
| Licensure pathways | Traditional 150-hour path plus a bachelor's route with additional experience |
|---|---|
| Ethics | No separate state ethics exam traditionally required for initial licensure |
| CPE | 120 hours per rolling 3-year period, minimum 20 per year |
| Fees | $10 application fee, among the lowest in the country |
A state connection through residency, employment or an office has historically been required.
Wisconsin Enacted, confirm date
| Exam eligibility | 120 hours with 24 hrs accounting, 24 hrs business |
|---|---|
| Licensure education | 150 hours traditional. New pathway legislation is signed into law; confirm the effective date with the Board before relying on it. |
| Experience | 1 year, 2,000 hours, under CPA supervision |
| Ethics | Wisconsin statutes and rules exam, open book, plus ethics for licensure and renewal |
| CPE | 80 hours per 2 years including ethics. Biennial renewal. |
Wisconsin's pathway legislation has been signed but the effective date should be confirmed directly with the Board.
International candidates: SSN not required for credential issuance.
Wyoming 150 hours
| Licensure education | 150 hours, 24 hrs upper-division or graduate accounting, 24 hrs business |
|---|---|
| Experience | 1 year, 2,000 hours |
| Ethics exam | AICPA Professional Ethics Exam |
| CPE | 120 hours per rolling 3-year period. Annual renewal, $190. |
The Wyoming connection rule: candidates need a Wyoming driver's license, a Wyoming street address, or a degree from a Wyoming university to sit for the exam. No U.S. citizenship required.
Start free with CPA 101
Knowing your state's requirements is step one. Knowing how to study is step two. Practice all 25 of the 2026 AICPA released MCQs, plus a free study outline. No credit card required.
Where does Maxwell CPA Review fit?
Your state board decides whether you are eligible. It has nothing to say about how you prepare, and that part is the same everywhere: the same four sections, the same Blueprint, the same passing score of 75.
Some honest concessions. If you want the largest question bank available, that goes to Gleim or UWorld. If your firm sponsors a course, it is usually Becker. If you want adaptive software that scores your readiness, Surgent does that better than I do.
What Maxwell CPA Review does is different. Every other option in this category answers a shortage: more questions, longer explanations, more visuals. Maxwell answers a surplus. You do not need more material. You need someone to tell you which material decides the exam, and to teach that part properly.
Fifty hours of video content, 5,000 practice MCQs and 150 task-based simulations, covering all six sections, FAR, AUD, REG, BAR, ISC and TCP, with no discipline upcharge. Built to the current AICPA Blueprint, with every lecture, textbook and outline created by one CPA who scored 90 or above on every section.
Best for candidates working through a long licensure timeline: Maxwell CPA Review, with bite-sized lessons focused on the concepts that matter most, at $49 per month, billed monthly, cancel anytime.
Use it as your primary course. Use it to retake a section you failed. Use it alongside what you already bought.
Frequently asked questions
What is the bachelor's CPA licensure pathway?
It allows full licensure with a bachelor's degree plus two years of professional experience, instead of 150 semester hours and one year. It came from expanded model legislation approved in May 2025 and published in the Ninth Edition of the Uniform Accountancy Act in July 2025, and it is being adopted state by state rather than nationally. Note that it is a bachelor's-degree test rather than a 120-hour test in several states.
Can I sit for the CPA Exam with only 120 hours?
In many states, yes. Most states let candidates sit at 120 semester hours even where 150 hours is required for the license itself. Exam eligibility and licensure eligibility are separate tests, and confusing them is one of the most common planning mistakes.
How much does the CPA Exam cost?
NASBA's recommended section fee rose during 2026, from $262.64 to $268.59 in most jurisdictions from July 4, with Texas, Arizona, Mississippi and Guam changing on August 1. Four sections therefore run roughly $1,050 to $1,075 in section fees alone. On top of that, most NASBA-administered states add a $96 education evaluation fee and a $96 per-section registration fee, though those vary widely: Texas charges $15 per section, New Hampshire $171. Budget $1,150 to $1,550 in total mandatory fees before study materials.
Which states are most accessible for international candidates?
Alaska, Guam, Illinois, Montana, New York, South Dakota, Washington and Wisconsin do not strictly require a Social Security Number. Of those, Alaska, Montana and Washington also drop residency and citizenship requirements, which makes them the strongest overall options. Alaska adds a U.S. state residence verification at renewal from January 1, 2028. Separately, only four jurisdictions do not participate in international administration of the exam at all: Alabama, Idaho, North Carolina and the U.S. Virgin Islands. Testing abroad carries a surcharge of $390 per section, or $460 per section in India.
Does the bachelor's pathway make the CPA easier to get?
No. It is a different trade, not a lower bar. You exchange thirty credit hours for a second year of supervised experience, commonly defined as 24 months and 4,000 hours, and the exam itself is identical either way.
Will my CPA license transfer to another state?
Generally yes, though the mechanics vary. The updated mobility framework bases interstate practice privilege on individual qualifications rather than home-state statutes, with safe harbor provisions protecting CPAs licensed under earlier requirements as of December 31, 2024. Each state still runs its own transfer and reciprocity process, so confirm with the board you are moving to.
Which state should I apply through?
Usually the one where you live and intend to work, because experience verification and residency rules are easier to satisfy there. Shopping for a permissive jurisdiction can create problems later if you need to transfer the license somewhere stricter.
Ready to start studying?
Once your state is settled, the next question is which section to take first and how to plan the campaign. Start with the released questions and the free study outline.
Kyle Ashcraft, CPA scored 90 or above on every section of the CPA exam in 2019, including a 95 on FAR. He is the founder and sole instructor of Maxwell CPA Review, where he creates every lecture, textbook and study outline himself.
Reach him at MaxwellCPAreview@gmail.com.