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 Yes-MAcc Graduates | Educational Requirements include the completion of a bachelor's degree from a regionally accredited institution that includes 24 semester hours of upper division accounting (300 level or higher), 24 semester hours of business-related courses (economics; legal and social environment of business; business law; marketing; finance; organization, group, and individual behavior; quantitative applications in business; communication skills, and business ethics) with a total of 120 semester hours completed. | For CPA certification (licensure): 150 semester hours of post-secondary education (must be completed within 36 months of passing the CPA Exam), 33 semester hours in upper-division accounting courses (300 level or higher), 27 semester hours in business-related courses. Pass all four sections of the Uniform CPA Examination (minimum score of 75 on each section). Experience: One year of full-time employment as a staff accountant in a public accounting firm, supervised by a CPA or PA with a valid permit to practice OR two years of full-time employment in accounting (industry, business, government, or college teaching), properly supervised, with sufficient quality and depth OR a combination of the above. |
Alaska Board of Public Accountancy Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | For a candidate to sit for the CPA exam in Alaska they must fulfill one of the following: | Educational Requirements include the completion of a bachelor's degree from a college or university acceptable to the board and additional hours or a post-bacc so that the total education includes at least 225 quarter credit hours with an accounting concentration. An accounting concentration consists of at least 24 semester credit hours of accounting courses and at least 9 hours of business law, economics, and college math/computer science. Pass all four sections of the Uniform CPA Examination within an 18-month rolling window. Complete two years of professional accounting experience, verified and supervised by a licensed CPA. At least one year (2,000 hours) of this experience must be paid employment, completed in no less than one year and no more than four years. |
Arizona State Board of Accountancy Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of a bachelor's degree or higher from an accredited institution with the following: | Education Requirements: Complete at least 150 semester hours (or 225 quarter hours) of college-level education, including a bachelor’s degree or higher. Coursework must include: 36 semester hours of accounting courses, with at least 30 hours at the upper-division (junior/senior undergraduate or graduate) level. 30 semester hours in business-related courses, which may include business administration, statistics, economics, finance, management, business law, college algebra or higher mathematics, advanced communication, and ethics. Exam Requirements: Pass all four sections of the Uniform CPA Examination. Complete at least 2,000 hours (approximately one year full time) of relevant accounting experience. |
Arkansas State Board of Public Accountancy Does UO satisfy requirements? No-Undergraduate No-MAcc Graduates | Educational Requirements include the completion of a bachelor's degree or higher with the following: | Educational requirements: Must complete 150 semester hours of college education within 3 years of passing the CPA Exam. Pass all four parts of CPA Exam. Complete one year (at least 2,000 hours) of relevant work experience in public accounting, industry, government, or academia, under the direct supervision of a licensed CPA. |
California Board of Accountancy Does UO satisfy requirements? No-Undergraduate Yes-Graduate; Master's of Accounting grads with Undergraduate accounting degrees
| 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. |
Does UO satisfy requirements? No-Undergraduate Yes – MAcc Graduates with Undergraduate accounting degrees | Educational Requirements include the completion of a bachelor's degree or higher from an accredited baccalaureate Granting college with the following: | Educational Requirements include the completion of 225 term hours including: At least 33 accounting semester hours in addition to the 27 mentioned under exam requirements; and at least 27 general business semester hours in addition to the 21 mentioned under exam requirements. Pass all four parts of the CPA Exam. Complete 1,800 hours (about one year full-time) of qualifying accounting experience in public, private, or governmental accounting, or academia. Experience must be completed within three consecutive years and under the supervision of an active CPA in good standing. |
Connecticut State Board of Accountancy Does UO satisfy requirements? No-Undergraduate Yes – MAcc Graduates with Undergraduate accounting degrees | Educational Requirements include the completion of a bachelor's degree from a regionally accredited four-year college with the following: | Educational Requirements: 150 semester hours total, including: 36 semester hours in accounting; 30 semester hours in economics or business administration (other than accounting); 24 semester hours in any subject; and at least 60 semester hours in general education (excess accounting courses can count toward this). |
Does UO satisfy requirements? No-Undergraduate Yes – MAcc Graduates with Undergraduate accounting degrees | Educational Requirements include the completion of a bachelor's degree or higher from an accredited institution with the following: | To qualify for CPA licensure: 150 semester hours of college education. The additional 30 hours can be in any subject, but employers often prefer coursework in communications, public speaking, or technical writing. |
Florida Department of Business and Professional Regulation Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include completion of a bachelor's degree from an accredited college with the following: | Educational Requirements: 150 semester hours (225 quarter hours) total. The additional 30 hours can be in any subject. Exam Requirements: Pass all four sections of the Uniform CPA Examination with a minimum score of 75 on each section. As of January 1, 2024, you have a rolling 30-month window to pass all four sections after passing your first section. Experience Requirements: One year of relevant work experience (2,000 hours), verified by a licensed U.S. CPA. Experience can be in public accounting, government, industry, or academia and must involve accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills. Must average 20 hours per week over 104 weeks or 40 hours per week over 52 weeks. |
Georgia State Board of Accountancy Does UO satisfy requirements? Yes after 1/1/2026 - Undergraduate with additional coursework in Accounting | Educational Requirements include the completion of a bachelor's degree from an accredited college with the following: | Educational Requirements: For full CPA licensure 150 semester hours of college education, including: 30 semester hours in accounting above the introductory level and 24 semester hours in business-related subject. Pass all four parts of the CPA Exam. Experience Requirements: One year (minimum 2,000 hours) of qualifying experience in public accounting, business, industry, government, or academia. Experience must be supervised by an active CPA in good standing (except in government or college teaching, where the supervisor does not have to be a CPA). The experience must be earned no earlier than one year prior to application and may have breaks in service of no longer than one year. Recent Reforms (Effective January 1, 2026) House Bill 148 (awaiting Governor’s signature) introduces additional pathways: Master’s degree in accounting or taxation plus one year of relevant experience, or a Bachelor’s degree in accounting plus two years of relevant experience. These are in addition to the traditional pathway of a bachelor’s degree with 150 semester hours and one year of experience. |
Hawaii Department of Commerce and Consumer Affairs Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of one of the following: | Educational Requirements: 150 semester hours of college-level education from an accredited institution. Coursework must include: 24 semester hours in accounting (at least 18 hours must be upper-division courses) and 24 semester hours in non-accounting business-related course. Pass all four parts of the CPA Exam. Experience Requirements: Choose one of the following: Complete 1,500 chargeable hours in auditing under the supervision of a licensed CPA, or Complete two years of relevant experience (at least 35 hours per week) in public, private, or government accounting, or in academia (teaching upper-level accounting courses). Experience must be verified by a CPA-licensed supervisor. |
Idaho State Board of Accountancy Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of a bachelor's degree from an accredited college with the following: | Educational Requirements: For CPA licensure: 150 semester hours of college education; coursework should include 24 semester hours in accounting (covering financial accounting, auditing, taxation, and management accounting) and 24 hours in business courses (business communications, marketing, management, business law, statistics, economics.) Pass all four parts of the CPA exam. Experience Requirements: One year (minimum 2,000 hours) of relevant accounting experience, completed in no less than 12 months and no more than 36 months. Experience must be verified by a licensed CPA or public accountant in good standing. |
Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include completion of a bachelor's degree and at least an accounting concentration from an accredited college with the following: | Educational Requirements include the completion of 225 quarter hours including: At least 30 semester hours in accounting with at least 1 course in audit, tax, and financial accounting. At least 24 semester hours in business (that include 2 semester hours in business communication and 3 semester hours in business ethics). Pass all parts of the CPA exam. Experience Requirements: One year of full-time work experience (at least 1,500 hours), or equivalent part-time experience (2,000 hours over more than one year, but less than four years). Experience can be gained in public accounting, industry, government, or academia, and does not require supervision by a licensed CPA. Experience must be gained after completing 120 semester hours and a bachelor’s degree. |
Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of a bachelor's degree (120 credits) with a concentration in accounting. A concentration includes at least 1 semester hour of either accounting or business including coverage of financial accounting, auditing, taxation, and managerial accounting. | Educational Requirements include the completion of 150 semester hours including: At least 24 semester hours in accounting, and at least 24 semester hours in business admin and business admin can include up to 6 semester hours of business/tax law, computer science, or other business related content. Pass all four parts of the CPA exam. Experience Requirements: Complete 2 years of accounting experience in government, academia, or public practice, verified by an active CPA. |
Iowa Department of Inspections, Appeals, and Licensing Does UO satisfy requirements? Yes after 7/1/2026 - Undergraduate with additional coursework in Accounting | Educational Requirements: At least 120 semester hours from an accredited college or university, including at least 24 semester hours in accounting with courses in financial accounting, auditing, taxation, and management accounting. | Educational Requirements: For CPA licensure (traditional pathway): Must complete 150 semester hours (bachelor’s degree plus 30 additional credits or a master’s degree). The 24 semester hours in accounting must be non-introductory courses. Pass all four parts of the CPA exam. Experience Requirements: Traditional pathway: Complete at least 12 months (2,000 hours) of qualifying accounting experience under the supervision of a licensed CPA. Recent Reforms (effective July 1, 2026): |
Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include coursework of at least 150 semester hours with a concentration in accounting. Within the 150 hours, it must include the following: Must have a bachelor’s degree or higher from an accredited college or university. At least 30 semester hours in accounting theory and practice (excluding internships and CPA review courses). At least 42 semester hours in business and general education courses (including 11 hours in written and verbal communications). | Educational Requirements: No additional requirements beyond those to sit for the CPA exam. Pass all four parts of CPA exam. Experience Requirements: Complete one year (at least 2,000 hours) of accounting experience, verified by an active CPA. Experience can be full-time or part-time (must be completed within no more than three years) and may be in public practice, government, industry, or academia. |
Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of a bachelor's degree with a concentration in accounting. This is defined as a minimum 39 semester hours in business related subjects of which at least 27 semester hours consist of accounting courses. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. Experience Requirements: Complete one year (2,000 hours) of accounting or attestation experience, verified by a licensed CPA. Experience can be in public practice, industry, government, or college teaching (if teaching accounting). |
Louisiana State Board of Certified Public Accountants Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of a bachelor's degree with: 24 hours of specific accounting classes (Breakdown is 6 hours in Intermediate Accounting, 3 hours in Cost, 3 hours in Income Tax, 3 hours in Auditing, 9 hours in Accounting electives) and 24 hours of business courses including at least 3 semester hours in business law. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. Experience Requirements: Complete one year (2,000 hours) of full-time or equivalent part-time qualifying accounting work experience within the last four years, verified by a licensed CPA. Experience can be in public accounting, industry, government, or academia. |
Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of 150 semester hours including a minimum completion of a bachelor's degree. Within the credits must be the following: At least 15 semester hours in accounting and least 3 semester hours in auditing. A student can sit up to 120 days before the completion of the 150 credits. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. Experience Requirements: Complete two years of accounting experience under the supervision of a U.S.-licensed CPA (or equivalent international licensee). Experience must be in public accounting, and should include at least 400 hours in audit, review, and compilation, and at least 200 hours in advisory services. |
Maryland Board of Public Accountancy Does UO satisfy requirements? No-Undergraduate Yes if prior to June 30, 2026 – MAcc Graduates | Educational Requirements include the completion of at least 120 semester hours and a bachelor’s degree from an accredited institution which must include 30 semester hours in accounting and ethics, covering: Auditing (3 hours), Accounting information systems (3 hours), U.S. federal income tax (3 hours), Accounting or business ethics (3 hours), At least 9 hours in financial accounting, At least 9 hours in elective accounting courses. Semesters convert to quarters by multiplying by 1.5. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described plus 21 semester hours in business-related courses, with at least 3 hours in business law and at least 3 hours in five of the following: statistics, economics, business finance, management, marketing, data analytics, business communication, IT/systems, quantitative methods, or other business-related content. Pass all four parts of the CPA exam. Experience Requirements: Complete at least one year (2,000 hours) of practical accounting experience in accounting, attest, management advisory, financial advisory, tax, or consulting, earned within the three years immediately preceding your application. Experience must be verified by an actively licensed CPA. |
Massachusetts Board of Public Accountancy Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of 120 semester hours with: At least 21 hours in accounting courses covering financial, auditing, taxation, and managerial topics; and at least 9 semester hours in business courses including law, finance, and information systems. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. Experience Requirements: Must complete at least 2,000 hours of qualifying accounting experience, verified by a CPA, as follows: Public accounting: Minimum one year (full- or part-time) within a three-year period; Non-public accounting: Minimum three years (full- or part-time) within a nine-year period. Experience must include work in attest, compilation, management advisory, financial advisory, tax, or consulting skills. |
Michigan Department of Licensing and Regulatory Affairs Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of a bachelor's degree with the following subjects: At least 24 semester hours in accounting, including specific topics such as auditing, financial accounting, managerial accounting, accounting systems and controls, U.S. federal taxation, and governmental/fund accounting; and at least 24 credits in General Business. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam within a continuous 30 month period. Experience Requirements: Complete one year (2,000 hours) of full-time or equivalent part-time qualifying accounting work experience within the last four years, verified by a licensed CPA. Experience can be in public accounting, industry, government, or academia. |
Minnesota Board of Accountancy Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of a bachelor's degree with a major in accounting. Including: At least 24 semester hours in accounting at the undergraduate level or 15 semester hours at the graduate level; and at least 24 semester hours in business. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. Experience Requirements: 2,000 hours (approximately one year) of verified work experience in accounting, attest, compilation, tax, consulting, or related fields. Experience must be completed within a period of no less than one year and no more than three years. The experience must be supervised and verified by an active CPA (not related to the candidate) with an unexpired certificate. |
Mississippi State Board of Public Accountancy Does UO satisfy requirements? No-Undergraduate No-MAcc Graduates | Educational Requirements include the completion of a bachelor's with an accounting concentration. This includes: A minimum of 48 semester hours of upper division accounting and business related courses; and 24 of the 48 must be accounting specific and including 3 semester hours in Financial Accounting, Auditing, Taxation, and Accounting Information Systems. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. Experience Requirements: 1 year (2,000 hours) of full-time work experience in accounting, auditing, management advisory, financial advisory, tax, or consulting services. Experience must be supervised and verified by an active CPA licensee. Experience must be gained within three years of passing the CPA exam. |
Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of a bachelor's degree with a concentration in accounting. This is defined as the following: At least 33 semester hours in accounting courses of which 18 must be upper division and also include one audit course; 30 semester hours in accounting or other business admin areas; and 9 credits can come from internships in accounting or business fields. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. You have 18 months to pass all four sections after passing the first section Experience Requirements: Complete 2,000 hours (one year) of full-time accounting experience in industry, government, academia, or public practice. Part-time work is acceptable if you accumulate 2,000 hours within three years. Experience must be supervised and verified by a licensed CPA. |
Montana Board of Public Accountants Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of a bachelor's degree with a concentration in accounting. Including the following: At least 24 semester hours of upper division accounting courses including courses in financial accounting, auditing, taxation, and managerial accounting; and at least 24 semester hours in nonaccounting courses, general business courses. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. Experience Requirements: Complete 2,000 hours (one year) of full-time accounting experience in industry, government, academia, or public practice. Part-time work is acceptable if you accumulate 2,000 hours within three years. Experience must be supervised and verified by a licensed CPA. |
Nebraska Board of Public Accountancy Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of all 150 semester hours with the completion of a bachelor's degree in accounting. Credit specifics include the following: At least 30 semester hours in upper division accounting; and at least 30 semester hours in General Business, Internship for credit is allocated within the general business area and are limited to three hours of credit. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. Experience Requirements: Public Accounting: 4,000 hours (at least two years) of experience under the supervision of a licensed CPA. Government: 4,000 hours (at least two years) at the Nebraska Department of Revenue or Nebraska Auditor of Public Accounts. Private Industry, Government (other), or Academia: 6,000 hours (at least three years) under the supervision of a licensed CPA. Experience Verification: Must be verified by an active CPA supervisor and include attest services, financial advisory, management advisory, tax, or consulting. |
Nevada State Board of Accountancy Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of a bachelor's degree in accounting or a major other than accounting with specific completion of the following: 21 semester hours in upper division courses including: 9 hours in financial accounting, 3 hours in auditing, 3 hours in federal income tax, 3 hours in business law, and 3 hours in cost/managerial accounting. Business Coursework: 24 semester hours in business administration, including: Organizational behavior, management, finance, marketing, business law, business communication, information systems, data processing, statistics, macro/microeconomics, business ethics, and legal/social environment. Business Law: 3 semester hours of business law are included in the business administration requirement above. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. Experience Requirements: Complete 2 years (4,000 hours) of full-time employment in public accounting, including at least 1,000 hours in the attest function (at least 700 of those must be in audit). Alternative: 4 years (8,000 hours) in governmental or industry positions substantially equivalent to public accounting. Combination: Any combination of public accounting and government/industry experience may be considered. Supervision: Experience must be under the direct supervision of a licensed CPA. IRS and internal audit experience may qualify. |
New Hampshire Board of Accountancy Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of a bachelor's degree with the following credits: At least 30 semester hours of accounting courses which include coverage in financial accounting, auditing, taxation, and managerial accounting; and at least 24 semester hours in business courses other than accounting. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. Candidates must pass all four sections within an 18-month rolling period starting from the date the first section is passed. Experience Requirements: Complete one year of experience in public accounting, industry, or government. Full-time: At least 1,500 hours in accounting or audit within a year. Part-time: At least 2,080 hours in a year, with at least 1,500 hours in accounting or audit. Supervision: Experience must be verified by an active CPA or an equivalent foreign designation as determined by NASBA. Time Limit: Experience must be completed within five years prior to the application (for one-year requirement) or six years (for two-year requirement.) |
New Jersey State Board of Accountancy Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of a bachelor's degree with the following hour breakdown: At least 24 hours in accounting; and at least 24 hours in business courses other than accounting. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. You must pass all four sections within a rolling 30-month period. Experience Requirements: Complete one year (minimum 1,750 hours) of intensive and diversified experience in public accounting or its equivalent, under the supervision of a licensed CPA. Part-time: Experience can be completed over two years as long as it totals 1,750 hours. Supervision: Must be verified by a licensed CPA. |
New Mexico Regulation and Licensing Department Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of 150 semester hours and a bachelor's degree. The following is the credit breakdown: At least 30 semester hours of accounting or audit courses. 3 hours of business law may apply towards accounting. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. You must pass all four sections within an 18-month rolling window. Experience Requirements: Complete at least one year (2,000 hours) of full-time experience in accounting, attestation, management advisory, financial advisory, tax, or consulting. Supervision: Experience must be verified by a licensed CPA in any U.S. jurisdiction. |
New York Office of the Professions Does UO satisfy requirements? No-Undergraduate No-MAcc Graduates | Educational Requirements to sit for the exam: 120 credits must be completed including in the following content areas: 33 semester hours in accounting in the content areas listed below, with one course in each of the first five listed content areas. Of the 33 semester hours, 18 semester hours of accounting must be at the upper-level division financial accounting and reporting**: cost or managerial accounting taxation**; auditing and attestation services**; accounting information systems**; fraud examination; internal controls and risk assessment; accounting ethics; and accounting data analytics | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. Pass all four parts within a rolling 18-month window. Experience requirements: For 150-hour pathway: At least one year of full-time (or part-time equivalent) experience in accounting, attestation, compilation, management advisory, financial advisory, tax, or consulting services, under the supervision of a licensed CPA in the U.S. or a public accountant in New York. Supervision: Experience must be verified by a licensed CPA or a New York-registered public accountant. |
North Carolina State Board of Certified Public Accountant Examiners Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include being 120 days out from completing a bachelor's degree with the following distribution of credit: Accounting Coursework: At least 30 semester hours in accounting (including financial accounting, auditing, taxation, and management accounting), with at least 20 upper-level hours. Business Coursework: At least 24 semester hours in business courses other than accounting. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. Experience requirements: Complete At least one year (minimum 52 weeks) of full-time employment (at least 30 hours per week) in accounting under the direct supervision of a licensed CPA. Alternatives: Four years of experience teaching accounting at a four-year college, community college, or technical school; or four years of accounting experience not under a CPA’s supervision; or a combination. |
North Dakota State Board of Accountancy Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include completion of 150 semester hours with a concentration in accounting (including a bachelor's degree). A concentration in accounting means: 24 semester credits of accounting courses and 24 semester credits of business courses. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. Experience requirements: Complete at least one year (2,000 hours) of qualifying experience, which must be completed within four years. Experience must include providing services or advice involving accounting, audit, attestation, management advisory, financial advisory, tax, or consulting. Experience can be obtained in government, industry, academia, or public accounting. Must be verified by a licensed CPA. |
Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include completion of 120 semester credits with the following breakdown: 24 semester credits in accounting; and 24 semester credits in business courses. | Educational Requirements: Completion of 150 semester credits including 30 semester credits in accounting; and 24 semester credits in business courses. Pass all four parts of the CPA exam. Experience requirements: On or After January 1, 2026: |
Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include completion of a bachelor's degree with the following credit breakdown: A total of a 150 semester hours and a minimum of 30 semester hours of upper division accounting; and at least 9 semester hours of business courses. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. You must pass all four sections within a 30-month rolling period starting from the date your first section is passed. Experience requirements: Complete at least one year (minimum 2,000 hours) of full-time employment providing accounting, attestation, compilation, management advisory, financial advisory, tax, or consulting services. Supervision: Experience must be verified by a licensed CPA or an individual approved by the Oklahoma Board of Accountancy. |
Does UO satisfy requirements? Yes after 1/1/2026 - Undergraduate with additional coursework in Accounting | 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. | Educational Requirements: 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. Pass all four parts of the CPA Exam. Experience Requirements: Complete at least 12 months (about 2,000 hours) of full-time or equivalent part-time accounting experience. Experience must be under the direct supervision of a licensed CPA or a qualified supervisor licensee. Recent reforms (Effective January 1, 2026): |
Pennsylvania State Board of Accountancy Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of a bachelor's degree with the following credit breakdown: At least 24 semester credits in accounting, business law, finance, or tax. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described and and an additional 12 semester credits in accounting, audit, and tax. Pass all four parts of the CPA exam. You must pass all four sections within a 30-month window from the date you pass your first section. Experience Requirements: Complete at least 12 full months and 1,600 hours of qualifying experience within the 60 months immediately preceding your application. Experience must involve accounting, attestation, compilation, management advisory, financial advisory, tax, or consulting services. Experience can be gained in public practice, industry, government, or academia. Experience must be verified by a licensed CPA who actively worked with you during the reported period. |
Rhode Island Department of Business Regulation Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational requirements include the completion of 120 semester credit hours and must meet one of the following criteria: | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. Experience Requirements: Complete one year (full-time) of public or non-public accounting experience supervised and verified by an actively licensed U.S. CPA. Experience Setting: Can be in public accounting, industry, government, or academia. Verification: Must be documented by a licensed CPA. |
South Carolina Board of Accountancy Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of a bachelor's degree with the following credit breakdown: 24 semester hours in accounting (undergrad or grad) including a minimum of six semester credit hours at the undergraduate level; and 24 semester hours of business courses. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described and an additional 12 semester hours of accounting courses. Pass all four parts of the CPA exam. You must pass all four sections within a rolling 18-month window. Experience Requirements: Complete at least one year (2,000 hours) of full-time public accounting experience supervised and verified by an active South Carolina CPA (or equivalent). Part-time experience: 2,000 hours of part-time work under the same supervision is also acceptable. |
South Dakota Board of Accountancy Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of 150 semester hours with a bachelor's degree and the following credit breakdown: 24 semester hours with one course in each of the following topics: intermediate or advanced accounting, taxation, auditing, and cost accounting; and 24 semester hours of business courses. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. You must pass all four sections within an 18-month rolling window. Experience Requirements: Complete at least 2,000 hours (one year) of accounting experience, completed in no less than one year and no more than three years. Experience can be in government, industry, academia, or public practice. Experience must be verified by a licensed CPA. Attest Experience: If you wish to perform attest functions, you must also complete at least 375 hours in compilations, audits, or reviews. |
Tennessee Department of Commerce and Insurance Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include completion of a bachelor's degree with the following credit breakdown: 30 semester hours in accounting, with at least 24 at the upper-division level (courses such as auditing, financial reporting, taxation, and cost accounting). Business Coursework: 24 semester hours in business-related subjects (such as business law, economics, finance, management, marketing, or information systems. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. Experience Requirements: Complete ne year (2,000 hours) of relevant accounting experience under the supervision of a licensed CPA. Under Proposed Legislation (Effective Jan. 1, 2026): |
Texas State Board of Public Accountancy Does UO satisfy requirements? No-Undergraduate No-MAcc Graduates | Educational Requirements include completion of a bachelor's degree with the following credit breakdown: 21 semester hours of upper level accounting courses including at least one course in financial accounting and reporting for business organizations or intermediate accounting, financial statement auditing, taxation, and accounting information systems or accounting data analytics; and 24 semester hours of upper level business courses, within this coursework must be 2 semester hours of accounting or business communication. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described, plus 9 additional semester hours of upper division accounting and an ethics course: A three-semester-hour Board-approved ethics course is required for licensure. Pass all four parts of the CPA exam. Experience Requirements: Complete one year (2,000 hours) of qualifying accounting experience under the direct supervision of a licensed CPA. Experience can be full-time (12 calendar months) or part-time (completed within two consecutive years). New Pathway (Effective Sept. 1, 2025): |
Utah Division of Occupational and Professional Licensing Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include completion of a bachelor's degree with the following credit breakdown: 24 semester hours of upper division accounting course work with at least one course in each of the following topics: Financial accounting, auditing, taxation, managerial/cost accounting, and accounting info systems or data analytics. | Educational Requirements: 150 semester hours and one of the following: An accounting or taxation graduate degree from an AACSB- or ACBSP-accredited program. An AACSB- or ACBSP-accredited MBA. A bachelor’s degree in accounting or business from an AACSB- or ACBSP-accredited program, plus 30 upper-division or graduate courses in business or accounting. A bachelor’s degree with at least 24 accounting credits and 24 non-accounting business credits, plus 30 upper-division or graduate courses in business or accounting. Pass all four sections of the Uniform CPA Exam within a rolling 30-month period. Experience Requirements: Complete 2,000 hours (one year) of qualifying accounting experience. |
Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include completion of 120 semester hours (does not need to have completed a bachelor's degree) with the following credit breakdown: At least 30 semester hours of accounting which must include 6 semester hours of financial and/or managerial accounting (beyond introductory level), 3 semester hours of auditing, 3 semester hours of U.S. taxation, and 3 semester hours of U.S. business law. | Educational Requirements: Completion of 150 semester credits including 42 semester hours in accounting, auditing, or related subjects. Pass all four parts of the CPA exam. Experience Requirements: Complete one year (2,080 hours) of supervised accounting experience under a licensed CPA or equivalent. Public or Non-Public Experience: Both are accepted. Attest/Audit Requirements: At least 500 hours must be in attest services, including at least 200 hours in auditing. Supervision: Must be documented by a licensed CPA or equivalent. Timeline: Experience must be completed within four years of passing the CPA exam. |
Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include the completion of a bachelor's degree with a concentration in accounting. A concentration in accounting includes the following: 24 semester hours of accounting courses above the introductory/foundational level: including courses in auditing, financial accounting, managerial/cost accounting and taxation; and 24 semester hours of business courses: no more than six semester hours of what could be considered upper-level accounting courses. | Educational Requirements: Pathway 1 (Traditional): Master’s degree and one year of relevant experience (effective Jan. 1, 2026). Pathway 2: Bachelor’s degree, 30 additional credit hours, and one year of relevant experience (effective Jan. 1, 2026). Pathway 3: Bachelor’s degree and two years of relevant experience (effective Jan. 1, 2026). All pathways require 24 semester hours in upper-level accounting and 24 in business coursework. Pass all four parts of the CPA exam. You must pass all four sections within a rolling 30-month window. Experience Requirements: One Year (2,080 hours) of Experience: For Pathways 1 and 2 (master’s + one year or bachelor’s + 30 credits + one year). Two Years (4,160 hours) of Experience: For Pathway 3 (bachelor’s + two years).Supervision: Experience must be supervised and verified by an actively licensed CPA using the Virginia Board of Accountancy Experience Verification Form. Experience must involve “substantial use” of technical accounting, finance, or taxation knowledge. |
Washington Board of Accountancy Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Applicants for the uniform CPA exam must have completed: At least one hundred twenty (120) semester hours or one hundred eighty (180) quarter hours of college education, including: a baccalaureate or higher degree; and an accounting major or concentration as defined as at least: Twenty-four (24) semester hours/thirty-six (36) quarter hours or the equivalent in accounting subjects of which at least fifteen (15) semester hours/twenty-two and a half (22.5) quarter hours 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 (24) semester hours/thirty-six (36) quarter hours 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 (150) semester hours/two hundred twenty-five (225) quarter hours of college education, including: a baccalaureate or higher degree; and an accounting major or concentration as defined as at least: Twenty-four (24) semester hours/thirty-six (36) quarter hours or the equivalent in accounting subjects of which at least fifteen (15) semester hours/twenty-two and a half (22.5) quarter hours 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 (24) semester hours/thirty-six (36) quarter hours or the equivalent in business administration subjects at the undergraduate or graduate level. |
West Virginia Board of Accountancy Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include completion of a bachelor's degree with the following credit breakdown: 30 semester hours in accounting (6 hours of financial/intermediate accounting, 6 hours of auditing and/or accounting information systems, 6 hours of taxation, 3 hours of cost, managerial, governmental, or nonprofit accounting, 9 hours of accounting electives (may include ethics if not used for business electives), 3 hours in business law, 3 hours in ethics (if not included in accounting electives); and 27 hours in business courses other than accounting (3 hours in economics, 3 hours in finance, 3 hours in marketing, 3 hours in statistics, 3 hours in management, 12 hours of business-related electives (may include business ethics if not used elsewhere). | Educational Requirements: Completion of 150 semester hours of college education. Masters or Doctorates in accounting automatically qualify for exam eligibility. Pass all four parts of the CPA exam. Pass all four sections within an 18-month rolling window. Experience Requirements: Complete one year (2,000 hours) of qualifying experience: Experience must be verified by an active licensed CPA or equivalent. Experience can be in public practice, industry, government, not-for-profit, or academia. Must provide an Experience Verification Form. |
Wisconsin Accounting Examining Board Does UO satisfy requirements? No-Undergraduate No-MAcc Graduates | Educational Requirements include completion of a business bachelor's degree with the following credit breakdown: At least 24 semester hours in accounting covering taxation, financial, managerial/cost, auditing, and accounting information systems. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described plus at least 24 semester hours in business and economics (other than accounting), covering: economics, finance, statistics or data analytics, business law, information technology. Pass all four parts of the CPA exam within a 30-month period. Experience Requirements: Complete at least one year (2,000 hours) of public accounting experience or its equivalent, which may include accounting, attestation, compilation, management advisory, financial advisory, tax, or consulting services. Experience can be in public accounting or industry, but must be verified by a licensed CPA. |
Wyoming Board of Certified Public Accountants Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational Requirements include completion of a bachelor's degree with the following credit breakdown: At least 24 semester hours in accounting; and at least 24 semester hours in business courses; and a max of 6 semester hours of internships can could to either requirement listed above. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. Experience Requirements: Complete at least one year (2,000 hours) of qualifying work experience in accounting, auditing, tax, management advisory, financial advisory, or consulting services. This experience must be verified by a licensed CPA. Experience Window: The work experience must have occurred within the last five years prior to the application date. |
District of Columbia Newest Agencies Does UO satisfy requirements? No-Undergraduate Yes-MAcc Graduates | Educational requirements include the completion of a bachelor's degree with a concentration in accounting including the following credits: At least 24 semester hours in accounting subjects covering financial accounting, auditing, taxation, and cost accounting; and at least 3 semester hours of commercial law. | Educational Requirements: Completion of 150 semester credits including the coursework requirements previously described. Pass all four parts of the CPA exam. Experience Requirements: Complete at least one year (2,000 hours) of supervised accounting experience. This experience must be verified by a licensed CPA and can be in government, academia, public practice, or industry. The experience should include accounting, attestation, management advisory, tax, financial advisory, or consulting service. |
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Puerto Rico Board of Examiners of Certified Public Accountants | ||
National Association of State Boards of Accountancy (NASBA - Uniform CPA Exam) |
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