Accounting (Undergraduate and Graduate)

The table below indicates earning a masters of accounting is deemed to meet the education requirements for licensure in that State. The Lundquist College of Business and the School of Accounting are both accredited by the Association to Advance Collegiate Schools of Business (AACSB).

Licensure or certification as a Certified Public Accountant (CPA) is not required to work in the field of accounting. However, some employment opportunities may require a CPA license. Passage of the Uniform CPA Exam is a requirement for CPA licensure or certification in all states. Educational requirements to sit for the Uniform CPA Exam and to apply for a CPA license or certification vary by state. Contact information for State Boards of Accountancy are posted on the National Association of State Boards of Accountancy website. Please note that this table does not include an evaluation of state specific requirements beyond that of educational and curricular requirements. 

More information by state and territory

professional associations OR LICENSE AUTHORITY

Exam Requirements

Certification & LIcensure REquirements

Alabama State Board of Public Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Alaska Board of Public Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Arizona State Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Arkansas State Board of Public Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

California Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

Yes-Graduate; Master's of Accounting grads with Undergraduate accounting degrees

No-Undergraduate

Applicants may be eligible to sit for the Uniform CPA Examination (CPA Exam) if they are currently enrolled in a college or university and are within 180 days of completing all examination educational requirements.

Educational requirements include the conferral of a bachelor's or higher degree from a regionally accredited institution that includes 24 semester hours in accounting subjects (accounting, auditing, financial reporting, external or internal reporting, financial statement analysis or taxation) and 24 semester hours in business subjects (accounting subjects in excess of 24 hours, business administration, economics, finance, business management, marketing, computer science/information systems, statistics, business communications, mathematics, business law, or business related law courses offered by an accredited law school).

NOTE: To convert semester hours to quarter credit hours multiple by 1.5.

In addition to the educational requirements to sit for the uniform CPA exam in California, applicants must complete an additional 20 semester hours in accounting study, and 10 semester hours of ethics study for a total of 150 total semester hours.

The accounting study requirement may be met through completion of a MAcc program or through completion of at least 6 semester hours in accounting subjects and 14 semester hours of business-related subjects.

NOTE: To convert semester hours to quarter credit hours multiple by 1.5.

Colorado Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Connecticut State Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Delaware Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Florida Department of Business and Professional Regulation

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Georgia State Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Hawaii Department of Commerce and Consumer Affairs

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Idaho State Board of Accountancy

(AASCB Website)

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Illinois Board of Examiners

(CPA Licensure Website)

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Indiana Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Iowa Department of Inspections, Appeals, and Licensing

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Kansas Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Kentucky Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Louisiana State Board of Certified Public Accountants

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website 

Maine Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Maryland Board of Public Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Massachusetts Board of Public Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Michigan Department of Licensing and Regulatory Affairs

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Minnesota Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Mississippi State Board of Public Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Missouri Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Montana Board of Public Accountants

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Nebraska Board of Public Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Nevada State Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

New Hampshire Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

New Jersey State Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

New Mexico Regulation and Licensing Department

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

New York Office of the Professions

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

North Carolina State Board of Certified Public Accountant Examiners

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

North Dakota State Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Accountancy Board of Ohio

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Oklahoma Accountancy Board

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website 

Oregon Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

Yes-Graduate; Master's of Accounting grads with Undergraduate accounting degrees

No-Undergraduate

Candidates for admission to the CPA exam applying under the educational requirements of ORS 673.050(1) must demonstrate eligibility as follows: Satisfactory evidence that the candidate has successfully completed 120 semester hours or 180 quarter hours, including a baccalaureate or higher degree from an accredited college or university); a minimum of 24 semester hours or 36 quarter hours, or the equivalent thereof, in the study of core accounting coursework at the upper division or graduate level; and a minimum of 24 semester hours or 36 quarter hours in business or accounting courses, at the undergraduate and/or graduate level.

Applicants for CPA licensure must complete at least 150 semester hours or 225 quarter hours of postsecondary education, including completion of a bachelor degree at a regionally accredited institution; a minimum of 24 semester hours or 36 quarter hours, or the equivalent thereof, in the study of core accounting coursework at the upper division or graduate level; and a minimum of 24 semester hours or 36 quarter hours in business or accounting courses, at the undergraduate and/or graduate level.

Pennsylvania State Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Rhode Island Department of Business Regulation

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

South Carolina Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

South Dakota Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Tennessee Department of Commerce and Insurance

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Texas State Board of Public Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Utah Division of Occupational and Professional Licensing

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Vermont Secretary of State

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Virginia Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Washington Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

Yes-Graduate; Master's of Accounting grads with Undergraduate accounting degrees

No-Undergraduate 

Applicants for the uniform CPA exam must have completed: At least one hundred twenty semester hours (120 (one hundred eighty quarter hours (180)) of college education, including: a baccalaureate or higher degree; and an accounting major or concentration as defined as at least: Twenty-four semester hours (24) (thirty-six quarter hours (36)) or the equivalent in accounting subjects of which at least fifteen semester hours (15) (twenty-two and a half quarter hours (22.5)) must be at the upper level or graduate level (an upper-level course is defined as a course that frequently carries completion of a lower level course(s) as a prerequisite); and twenty-four semester hours (24) (thirty-six quarter hours (36)) or the equivalent in business administration subjects at the undergraduate or graduate level.

Applicants for the uniform CPA exam must have completed: At least one hundred fifty semester hours (150 (two hundred twenty-five quarter hours (225)) of college education, including: a baccalaureate or higher degree; and an accounting major or concentration as defined as at least: Twenty-four semester hours (24) (thirty-six quarter hours(36)) or the equivalent in accounting subjects of which at least fifteen semester hours (15) (twenty-two and a half quarter hours (22.5)) must be at the upper level or graduate level (an upper-level course is defined as a course that frequently carries completion of a lower level course(s) as a prerequisite); and twenty-four semester hours (24) (thirty-six quarter hours (36)) or the equivalent in business administration subjects at the undergraduate or graduate level.

West Virginia Board of Accountancy

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Wisconsin Accounting Examining Board

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Wyoming Board of Certified Public Accountants

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website 

Certification and licensure website

District of Columbia Newest Agencies

DOES UO SATISFY REQUIREMENTS?

No-Undergraduate

Exam website

Certification and licensure website

Guam

Exam website

Certification and licensure website

American Samoa

 

Exam website

Certification and licensure website

Commonwealth of the Northern Mariana Island 

Exam website

Certification and licensure website

U.S. Virgin Islands Requirements for CPA Licensure and Exam

 

 

Puerto Rico Board of Examiners of Certified Public Accountants

  

National Association of State Boards of Accountancy (NASBA - Uniform CPA Exam)

 

Certification and licensure website