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? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: 120 semester hours required to SIT for the exam (with bachelor's degree from a regionally accredited college/university). Quarter conversion: 1.5 hours; 150 semester hours required for licensure (5 years after passing exam to complete). | Educational Requirements Summary: Upper-Division / Accounting: 24 semester hours of accounting courses at the upper division (300 level or higher) undergraduate and/or graduate level (sit-for-exam threshold). For full certification: 33 semester hours of upper-division accounting. Lower-Division / Business: 24 semester hours of business-related courses (e.g., business law, economics, finance, marketing, management, etc.).The 120-Hour Pathway (New for 2026): Bachelor's degree + 2 years (4,000 hours) of verified accounting experience. The 150-Hour Pathway (Traditional): 150 total semester hours + 1 year (2,000 hours) of verified accounting experience. |
Alaska Board of Public Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit for exam: bachelor's degree (or within 18 semester hours / 27 quarter hours of completion) with at least 15 semester hours (22 quarter hours) in accounting; or a bachelor's plus 1 year of CPA-supervised public accounting experience. Quarter conversion: 1 quarter hour × 0.667 = semester hour (e.g., 24 sem hrs = 36 quarter hrs) | Educational Requirements Summary: Upper-Division / Accounting: 24 semester credit hours of accounting courses (e.g., accounting principles, intermediate, income tax, cost, auditing, advanced, accounting theory, governmental). To sit for the exam, at minimum 15 semester hours (22 quarter hours) in accounting. Lower-Division / Business: 9 semester credit hours total in business law, economics, and college-level math/statistics/computer science (3 hours each). Bachelor's Degree (120 credits) with Accounting Concentration, 2 Years (4,000 hours) Bachelor's + extra credits (150 total credits),1 Year (2,000 hours) |
Arizona State Board of Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates |
| Educational Requirements Summary: Upper-Division / Accounting (to sit for exam): 24 non-duplicative semester hours of accounting, including at least 12 non-duplicative hours of UPPER-LEVEL coursework. For certification: 36 non-duplicative semester hours of accounting, of which at least 30 must be upper-level. Lower-Division / Business (to sit for exam): 18 semester hours of related courses (per A.R.S. § 32-701(25)) — business administration, statistics, computer science/information systems/data processing, economics, finance, management, business law, college algebra (or more advanced math), advanced written/oral communication, general ethics, marketing, and other related courses. For certification: 30 semester hours of related courses. Alternative: Bachelor's Degree (120 semester hours), 2 Years (4,000 hours), 24 semester hours, 18 semester hours Traditional: Bachelor's + Extra Credits (150 hours), 1 Year (2,000 hours), 36 semester hours, 30 semester hours |
Arkansas State Board of Public Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: 120 semester hours plus a bachelor's degree from an accredited university to SIT for the exam. Quarter conversion: 1.5 hrs. 150 semester hours required for LICENSURE in first two tracks. 120 semester hours required for track three. | Educational Requirements Summary: Upper-Division / Accounting: 30 semester hours of UPPER-LEVEL accounting courses (or 20 semester hours at the graduate level), completed with a grade of "C" or above, covering all six required topics: (1) Financial Accounting, (2) Management/Cost Accounting, (3) Governmental or Not-for-Profit Accounting, (4) Federal Taxation (Adv. Income Tax or Fundamentals of Taxation), (5) Auditing & Attestation, and (6) Accounting Information Systems. Lower-Division / Business: 30 semester hours of business courses other than accounting (or 20 semester hours at the graduate level), completed with a grade of "C" or above. The accounting OR business component (not both) may include up to 3 SCH from an accounting internship and 3 SCH from independent study. Pathways: 1. Master’s degree, accounting and business concentration, and one (1) year of experience; 2. Bachelor’s degree, 150 semester credit hours, accounting and business concentration, and one (1) year of experience; or 3. Bachelor’s degree, accounting and business concentration, and two (2) years of experience. |
California Board of Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates
| Educational Requirements Summary: To sit for the exam: bachelor's degree (or higher) from a U.S. regionally/nationally accredited college or university (or foreign equivalent evaluated by a CBA-approved service) with the required accounting and business-related units (see next column) — the 150-hour total is NOT required to sit for the exam. Quarter conversion: quarter units × 2/3 = semester units (e.g., 4 quarter units = 2.67 semester units). AB 1175 creates an alternative bachelor's-degree pathway effective Jan. 1, 2027. | Educational Requirements Summary: Upper-Division / Accounting (to sit for exam): 24 semester units of accounting subjects (accounting, auditing, external/internal reporting, financial reporting, financial statement analysis, taxation). For LICENSURE add: 20 semester units of "accounting study" subjects + 10 semester units of ethics study (ethics course must be at upper-division or higher unless completed at a community college; 3 sem units must be in accounting ethics or accountants' professional responsibilities). Lower-Division / Business: 24 semester units of business-related subjects (business administration, finance, business law, economics, marketing, business management, business communications, computer information systems, statistics, mathematics, business-related law, etc.). Excess accounting units may count toward the business-related requirement.Under the new rules, the educational requirements to get the license will be the same as those to sit for the exam (Bachelor's + 24 accounting units + 24 business units + 3 units of ethics). The Experience Trade: If you choose the 120-unit pathway, you must complete two years of general accounting experience. If you have a relevant Master’s degree, the experience requirement is reduced to one year. |
Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: 120 semester hours plus a bachelor's degree to SIT for the exam. Quarter conversion: 1 semester hour = 1.5 quarter hours | Educational Requirements Summary: Upper-Division / Accounting (to sit for exam, per 3 CCR 705-1-2.5): 27 semester hours of non-duplicative accounting, of which 21 semester hours must be ABOVE the introductory level (i.e., not principles/intro accounting/payroll/tax-software courses), and 3 semester hours must be a U.S. GAAS auditing course. For LICENSURE: 33 semester hours of non-duplicative accounting at undergraduate/graduate level, with 27 semester hours above the introductory level (3 hours auditing); plus 3 hours of accounting/business ethics. Lower-Division / Business: 21 semester hours of non-duplicative business administration coursework (no more than 6 in any single subject area for the sit threshold); 27 semester hours of non-duplicative business administration coursework for licensure. Alternative Pathway: Bachelor's Degree (120 semester hours), 2 Years (3,600 hours), 27 semester hours, 21 semester hours Traditional: Bachelor's + Extra Credits (150 hours), 1 Year (1,800 hours), 33 semester hours, 27 semester hours |
Connecticut State Board of Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: 120 semester hours plus a bachelor's degree from a CHEA Regional Accrediting Organization-accredited college/university to SIT for the exam. Quarter conversion: multiply quarter credits by 2/3 to convert to semester credits.
| Educational Requirements Summary: Upper-Division / Accounting (to SIT for exam, per Conn. Reg. § 20-280-23): 46 semester hours in accounting and related subjects, INCLUDING at least 24 semester hours in accounting (typically with ACC/ACCT designation — financial accounting, auditing, taxation, etc.). Lower-Division / Business: 24 semester hours in economics or business courses other than accounting (per § 20-280-23). To receive the CPA CERTIFICATE (Reg. § 20-280-22) the totals increase to 36 hrs accounting, 30 hrs economics/business, and 60 hrs general education within the 150 total. Alternative Pathway: Bachelor's Degree (120 hours), 2 Years (4,000 hours), 27 semester hours, 24 semester hours Traditional: Bachelor's + 30 extra credits (150 hours), 1 Year (2,000 hours), 36 semester hours, 30 semester hours |
Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates
| Educational Requirements Summary: 120 semester hours plus a bachelor's degree from a regionally accredited college/university to SIT for the exam. Quarter conversion: 1.5 hrs
| Educational Requirements Summary: Upper-Division / Accounting (to sit for exam): 24 semester hours in accounting courses covering subjects in the Uniform CPA Exam Content Specification Outline, and MUST include coursework in: (1) Financial Accounting & Reporting, (2) Auditing & Attestation Services, and (3) Taxation. Courses in banking, computer science, economics, finance, insurance, management, and marketing do NOT count as accounting courses. Lower-Division / Business: No specific business-course minimum is set for sitting for the exam beyond the bachelor's degree. For the 150-hour licensure requirement, the additional 30 credits may be in any subject (communications/writing/public speaking are recommended). Alternative Pathway: Bachelor's Degree (120 hours), 2 Years work experience, 24 semester hours |
Florida Department of Business and Professional Regulation Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: 120 semester hours required to SIT for the exam (a bachelor's degree is NOT formally required to sit — you may apply once 120 hours are met). 150 semester hours required for LICENSURE (must apply within 3 years of passing last exam section). Quarter conversion: 1.5 hrs Alternative Pathway Available 2027: Bachelor's Degree (120 hours), 2 Years (4,000 hours), 24 semester upper division accounting hours, 24 semester upper division business courses. | Educational Requirements Summary: Upper-Division / Accounting (to sit for exam): 24 semester hours (36 quarter hours) in UPPER-DIVISION (junior/senior level) accounting, covering financial accounting, auditing, taxation, cost/managerial, and accounting information systems. Includes 3 sem hrs of financial accounting and 3 sem hrs of taxation, both based on U.S. accounting standards. Elementary/principles/intro accounting courses do NOT count, even if taken at the graduate level. For LICENSURE: 30 sem hrs upper-division accounting. Lower-Division / Business (to sit for exam): 24 sem hrs (36 qtr hrs) in upper-division general business, including 3 sem hrs of business law (UCC, contracts, torts; based on U.S. law). Introductory micro/macro economics, intro statistics, and intro business law may count toward the 24 hours. Excess upper-division accounting may count toward the business requirement. For LICENSURE: 36 sem hrs upper-division business including 3 sem hrs of business law. |
Georgia State Board of Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: 120 semester hours plus a bachelor's degree (or higher) from an accredited college/university to SIT for the exam. Quarter conversion: 1.5 hrs EFFECTIVE JAN. 1, 2026 (HB 148): Three pathways now exist — Quarter conversion: 30 semester hrs = 45 quarter hours; 24 sem = 35 qtr; 120 sem = 180 qtr; 150 sem = 225 qtr. | Educational Requirements Summary: Upper-Division / Accounting (Board safe-harbor for exam): 30 semester hours (or 45 quarter hours) in accounting subjects ABOVE the elementary level at a four-year accredited college/university. Lower-Division / Business: 24 semester hours (or 35 quarter hours) in general business subjects. An applicant who has completed these amounts at a four-year accredited college/university offering a baccalaureate degree is deemed to have satisfied the accounting concentration and related business course requirements (per Georgia State Board of Accountancy). |
Hawaii Department of Commerce and Consumer Affairs Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit for the exam: bachelor's degree (or its equivalent) — exam may be taken if the applicant will meet the education requirement within 120 days following the first exam date. Quarter conversion:1.5 hrs Hawaii now offers an alternative pathway — bachelor's with at least 18 sem hrs of upper-division/graduate accounting + auditing PLUS either (a) 30 additional semester hours beyond the bachelor's, OR (b) an additional 12–24 months of public-accountancy experience. | Educational Requirements Summary: Upper-Division / Accounting: 24 semester (36 quarter) hours in accounting courses including (without limitation) financial accounting, auditing, taxation, and managerial accounting; of which 18 semester (27 quarter) hours must be UPPER-DIVISION or graduate-level accounting courses. Lower-Division / Business: 24 semester (36 quarter) hours in upper-division or graduate-level accounting OR non-accounting business-related courses (per Hawaii rule, 'business-related' includes accounting & auditing, taxation, management services, computer science, economics, business law, legal/social environment of business, finance, production, marketing, personnel, business management, organizational behavior, quantitative business applications, communication skills, business ethics, globalization, total-quality management, etc.). |
Idaho State Board of Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates |
EFFECTIVE JULY 1, 2026: Idaho will offer a master's + 1-yr experience pathway, a bachelor's + 2-yr experience pathway, and a 150-hr + 1-yr experience pathway. | Educational Requirements Summary: Upper-Division / Accounting: To SIT for the exam, at least 20 semester hours (30 quarter hours) in accounting, with coverage of financial accounting, audit, management/cost accounting, and tax accounting. For LICENSURE: 24 semester hours of accounting at the undergraduate or graduate level (or 15 grad accounting hrs), covering financial accounting, auditing, taxation, and management accounting. Lower-Division / Business: To SIT for the exam, 30 semester hours in business administration subjects (which may include the accounting hours above); for LICENSURE: at least 24 semester hours in business courses (other than accounting) at the undergraduate or graduate level. |
Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: 120 semester hours required to SIT for the exam (with a bachelor's degree from an accredited college/university). Quarter conversion: 1.5 hrs EFFECTIVE JAN. 1, 2027: Illinois will add an alternative pathway — three options will exist (master's + 1 yr experience; bachelor's + 30 hrs + 1 yr experience; bachelor's + 2 yrs experience). | Educational Requirements Summary: Upper-Division / Accounting (to SIT for exam — must meet ONE of three options): (1) graduate degree in accounting from AACSB/ACBSP-accredited program (auto-qualifies); (2) bachelor's in accounting with 24 sem hrs accounting INCLUDING one course in taxation AND one in audit; (3) bachelor's in business with 30 sem hrs accounting (including financial accounting, managerial, audit, and tax) AND 24 sem hrs business courses (including business communication and business ethics). For LICENSURE under current rules: 150 sem hrs total including 30 sem hrs accounting and 24 sem hrs business other than accounting. Lower-Division / Business: 12 sem hrs business required to sit (under exam pathway 2); 24 sem hrs business required for licensure. Approved business subjects include economics, business law, marketing, finance, communications, ethics, international business, management, MIS, quantitative methods, statistics. |
Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: 120 semester hours plus a bachelor's degree from an accredited college/university to SIT for the exam. Quarter conversion: 1.5 hrs EFFECTIVE JAN. 1, 2027: Indiana will offer alternative pathways — including bachelor's + 2-yr experience option that drops the 150-hour requirement. | Educational Requirements Summary: Upper-Division / Accounting: 24 semester hours (36 quarter hours) of accounting courses at the undergraduate level — OR 15 sem hrs at the graduate level — including subjects of financial accounting, auditing, taxation, and managerial accounting. (College hours with substantial duplication of content may count only once.) Lower-Division / Business: 24 semester hours in business administration and economics courses other than accounting. Up to 6 hours may be in business and tax law and up to 6 hours in computer science. |
Iowa Department of Inspections, Appeals, and Licensing Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates |
EFFECTIVE JULY 1, 2026: Iowa will offer an alternative pathway — bachelor's + 120 sem hrs (with required accounting coursework) + 2 yrs of experience may substitute for the 150-hour rule. | Educational Requirements Summary: Upper-Division / Accounting (to SIT for exam — must meet ONE of four options): (1) graduate degree with concentration in accounting; (2) graduate degree in business with 24 sem hrs of accounting; (3) bachelor's in business or accounting with 24 sem hrs of accounting; or (4) bachelor's in any field with 24 sem hrs of accounting and 24 sem hrs of business. The 24 sem hrs of accounting MUST include at least one course each in: financial accounting, auditing, taxation, and management accounting. Introductory/elementary/principles courses do NOT count toward the 24 required accounting hours. Internships and life-experience credits do NOT count for accounting hours. Lower-Division / Business: 24 sem hrs of business-related courses (e.g., finance, management, marketing, economics, business law). |
Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: bachelor's degree from a board-approved college/university with a concentration in accounting, AND have completed (or expect to complete within 60 days of taking the first section) the education requirements of the chosen licensure pathway. Final transcripts due within 120 days of the first section. Quarter conversion: 1.5 hrs TRADITIONAL PATHWAY (still available): 150 semester hours (225 quarter hrs) with concentration in accounting + 1 year experience. ALTERNATIVE PATHWAYS — under HB 2573 (2026 Session, signed by Governor; effective upon publication in the Kansas Register), K.S.A. 1-302a now offers THREE pathways: Conversion: 1 sem hr = 1.5 qtr hrs (quarter hrs ÷ 1.5 = semester hrs). | Educational Requirements Summary: Per K.A.R. 74-2-7 ("Concentration in Accounting"), the educational program must include the following minimum coursework — the same course requirements apply under HB 2573 regardless of which pathway is chosen: UPPER-DIVISION/ACCOUNTING (30 sem hrs / 45 qtr hrs in accounting theory & practice), including: financial accounting (intermediate AND advanced), managerial/cost accounting, auditing standards (with U.S. GAAS focus), U.S. income tax, and accounting information systems. Effective Jan. 1, 2024, all initial exam applicants must also complete a course in data analytics for business or accounting at the 200-level or higher. CPA exam review courses do NOT count toward the accounting concentration (but may count toward the 150-hour total in the traditional pathway). LOWER-DIVISION/BUSINESS (42 sem hrs / 63 qtr hrs in business and general education), which must include: macro- AND micro-economics PLUS one upper-division economics course; at least 2 courses in legal aspects of business or business law; college algebra or higher math; statistics; finance; management; marketing; and a course in production, operations research, or applications of quantitative techniques to business problems. PLUS 11 sem hrs (16.5 qtr hrs) in WRITTEN AND ORAL COMMUNICATIONS — courses such as English Composition, Speech, or Business Communications (foreign language, poetry, literature, and theatre do NOT count). WAIVER: The Board may waive up to 6 total semester hours (3 hrs per category) of course requirements for good cause if the applicant has met the overall education hours and otherwise demonstrates substantial equivalence. |
Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: 120 semester hours required to SIT for the exam, including a bachelor's or master's degree from a Kentucky-Board-approved college/university with a concentration in accounting (or equivalent). Alternative Pathway Available | Educational Requirements Summary: Upper-Division / Accounting: 27 SEMESTER HOURS (or 21 graduate-level) in accounting (out of a 39 sem-hr business-related requirement). Note: Kentucky requires 39 sem hrs of business-related courses, of which AT LEAST 27 must be in accounting. Lower-Division / Business: The remaining 12 semester hours (out of the 39 business-related total) may include business, finance, marketing, management, economics, computer/information systems, statistics, or accounting hours not used to satisfy the 27-hour accounting requirement. Kentucky does NOT have a specific business law requirement. |
Louisiana State Board of Certified Public Accountants Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates |
Alternative Pathway (July 1st, 2026) | Educational Requirements Summary: Upper-Division / Accounting (to SIT for exam): 24 semester hours of accounting courses (or 21 hours at the GRADUATE level) — must cover specific accounting subjects (financial accounting, auditing, taxation, and managerial accounting). Lower-Division / Business (to SIT for exam): 24 semester hours of business courses, INCLUDING at least 3 semester hours of COMMERCIAL/BUSINESS LAW. Acceptable business subjects include economics, finance, business law, management, marketing, statistics/quantitative methods, business ethics, and information systems. |
Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: 120 semester hours (180 quarter hrs) + bachelor's degree (quarter hrs × 2/3 = semester hrs). No Alternative Pathway | Educational Requirements Summary: To sit (per Board Rule Ch.5 §3 / 02-280 CMR Ch.5): minimum 15 semester hours in accounting / auditing / ethics topics, including at least 3 hrs in auditing & attestation. Accounting concentration required for licensure. Maine has no specific number of business-course or business-law hours required (beyond the bachelor's degree). The remaining hours toward 150 may be in any subject from an accredited institution. |
Maryland Board of Public Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: 120 semester hours (180 quarter hrs). Conversion: quarter hrs × 2/3 = semester hrs (e.g., 27 sem = 41 qtr; 3 sem = 4.5 qtr). Alternative Pathway (10/1/26) | Educational Requirements Summary: Group I — Accounting & Ethics: 30 semester hours (45 quarter hrs), of which 27 sem hrs (41 qtr hrs) must be undergraduate accounting and 3 sem hrs (4.5 qtr hrs) in ethics. Subjects include financial accounting, auditing, cost/managerial, U.S. taxation, and accounting information systems. Group II — Business-related (for licensure): 21 semester hours (31.5 qtr hrs), including at least 3 sem hrs (4.5 qtr hrs) in U.S. business law, plus 18 sem hrs (27 qtr hrs) covering at least 5 of 9 subject areas: statistics, economics, corporate/business finance, management, marketing, data analytics, business communication, information technology/systems, or quantitative methods. |
Massachusetts Board of Public Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: 120 semester hours (180 quarter hrs) + bachelor's degree. Conversion: 1 sem hr = 1.5 qtr hrs. Alternative Pathway Available | Educational Requirements Summary: Undergraduate path: 21 sem hrs (31.5 qtr hrs) of accounting covering financial accounting, auditing, taxation, and management/cost accounting. Graduate path: 18 sem hrs (27 qtr hrs) of graduate accounting (or graduate degree in accounting from AACSB-accredited program waives specific course requirements). 1 grad accounting credit = 5/3 undergraduate accounting credit. Undergraduate path: 24 sem hrs (36 qtr hrs) of business courses, including at least 3 sem hrs each in business law, business information systems, professional ethics, and finance. Graduate path: 18 sem hrs (27 qtr hrs). 1 grad business credit = 4/3 undergraduate business credit. |
Michigan Department of Licensing and Regulatory Affairs Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: 120 semester hours (180 quarter hrs) + bachelor's with accounting concentration. Conversion: 1 sem hr = 1.5 qtr hrs. Alternative Pathway Available | Educational Requirements Summary: Per R 338.5103 / R 338.5106: at least 3 sem hrs (4.5 qtr hrs) in auditing and 21 sem hrs (31.5 qtr hrs) in accounting (24 sem hrs / 36 qtr hrs total) covering financial accounting, managerial/cost, U.S. federal taxation, and accounting information systems. Same accounting hours apply for sitting and for licensure. 24 sem hrs (36 qtr hrs) in general business subjects outside accounting (e.g., business law, economics, finance, marketing, management, statistics, business communications, information systems, organizational behavior). |
Minnesota Board of Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates |
Alternative Pathway Available | Educational Requirements Summary: Undergraduate accounting path (Minn. R. 1105.1700-1800): 24 sem hrs (36 qtr hrs) of accounting at intermediate level or above, covering financial accounting, auditing, taxation, and management/cost accounting. Graduate path: 15 sem hrs (22.5 qtr hrs) graduate accounting covering same areas. 48 sem hrs (72 qtr hrs) total in business and accounting subjects required for licensure pathway. General-business subjects acceptable include economics, statistics, finance, management, marketing, business law, business communications, and management information systems. |
Mississippi State Board of Public Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: 120 semester hours (180 quarter hrs) (Miss. Code §73-33-5, eff. 7/1/2016) + bachelor's degree from a regionally accredited 4-year college/university. Conversion: quarter hrs × 2/3 = semester hrs. Alternative Pathway 7/1/26 | Educational Requirements Summary: Minimum 48 sem hrs (72 qtr hrs) of upper-division or graduate-level accounting AND business-related courses combined. Of those 48, at least 24 sem hrs (36 qtr hrs) must be accounting, including a minimum of 3 sem hrs each in financial accounting, auditing, taxation, management/cost accounting, and government/not-for-profit accounting. Up to 24 sem hrs (36 qtr hrs) of the 48 upper-division/graduate hours may be in business-related subjects (e.g., economics, finance, management, marketing, business law, statistics, business communications). Introductory business courses count only toward the 150 general total, not the 48 upper-division hours. |
Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: 120 semester hours (180 quarter hrs) + bachelor's degree. Conversion: 1 sem hr = 1.5 qtr hrs Alternative Pathway Available | Educational Requirements Summary: For candidates whose applications for initial examination are received on or after June 30, 2021, the concentration in accounting shall include a total of at least forty-eight (48) semester hours, including a minimum of twenty-four (24) master hours of accounting and twenty-four (24) semester hours of business courses. These courses shall be taken at an accredited college or university recognized by the board. Of the forty-eight (48) semester hours, a maximum of nine (9) semester credit hours may be from formal, supervised internships or independent study in the areas of accounting and business in undergraduate and/or graduate level courses. |
Montana Board of Public Accountants Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: bachelor's degree (120 sem hrs / 180 qtr hrs) with required accounting and business courses (per ARM 24.201.501–.502). Conversion: 1 sem hr = 1.5 qtr hrs. To license (effective Jan. 1, 2026, per SB 166 / amended ARM 24.201.502–.503): multiple pathways — post-baccalaureate concentration, 150 sem hrs, OR bachelor's + extended experience (225 quarter hrs) | Educational Requirements Summary: 24 sem hrs (36 qtr hrs) in upper-level accounting, including financial accounting, auditing, taxation, and management accounting (ARM 24.201.501). 24 sem hrs (36 qtr hrs) in business-related subjects (e.g., economics, business law, finance, management, marketing, business communications, information systems, ethics, statistics). |
Nebraska Board of Public Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: 150 semester hours (225 quarter hrs) + bachelor's degree from an accredited college/university (NAC 288 Ch. 9). Conversion: 1 sem hr = 1.5 qtr hrs. Note: Nebraska is a two-tier state — Certificate first, then Permit to Practice after experience. Alternative Pathway 7/17/26 | Educational Requirements Summary: 30 sem hrs (45 qtr hrs) of accounting above the introductory level, covering financial accounting theory, cost/managerial, taxation, auditing, and accounting information systems (NAC 288 Ch. 9 §004.02). 36 sem hrs (54 qtr hrs) in general business subjects (e.g., economics, business law, finance, marketing, management, statistics, business communications, business ethics, information systems). |
Nevada State Board of Accountancy Does UO satisfy requirements? No - Undergraduate Yes - MAcc Graduates |
Conversion: 1 sem hr = 1.5 qtr hrs. | Educational Requirements Summary: Per NAC 628.130: at least 30 sem hrs (45 qtr hrs) of accounting above the introductory level, including 6 sem hrs financial accounting (Intermediate I/II/III or Advanced), 3 sem hrs cost/managerial, 3 sem hrs auditing, 3 sem hrs U.S. federal income tax, and 9 sem hrs accounting electives. 3 sem hrs business law also required. 24 sem hrs (36 qtr hrs) in general business courses other than accounting (undergraduate or graduate level) — examples: economics, finance, management, marketing, statistics, business communications, information systems. |
New Hampshire Board of Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: 120 semester hours (180 quarter hrs) + bachelor's degree. Conversion: 1 sem hr = 1.5 qtr hrs.Alternative Pathway Available | Educational Requirements Summary: Upper-Division/Accounting (30 sem hrs / 45 qtr hrs): financial accounting, management/cost accounting, auditing, and taxation. Lower-Division/Business (24 sem hrs / 36 qtr hrs): business courses other than accounting — examples include business law, information systems, finance, ethics, business organization, and economics. |
New Jersey State Board of Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: 120 semester hours (180 quarter hrs) + bachelor's degree. Conversion: 1 sem hr = 1.5 qtr hrs.Alternative Pathway Available | Educational Requirements Summary: Upper-Division/Accounting (24 sem hrs / 36 qtr hrs minimum to sit): courses in accounting subjects including municipal/government accounting; for licensure, specific concentration in financial accounting, auditing, taxation, and management accounting. Lower-Division/Business (24 sem hrs / 36 qtr hrs): business-related courses such as business law, finance, economics, marketing, management, and information systems. |
New Mexico Regulation and Licensing Department Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: bachelor's degree (typically 120 sem hrs / 180 qtr hrs) with required accounting coursework. Conversion: 1 sem hr = 1.5 qtr hrs.Multiple pathways effective Jan. 1, 2026 (HB 296): bachelor's + 30 hrs + 1 yr exp; bachelor's + 2 yrs exp; or master's + 1 yr exp. | Educational Requirements Summary: Upper-Division/Accounting (30 sem hrs / 45 qtr hrs of accounting required to sit): no more than 3 of the 30 hours may be in business law. Coursework should cover financial accounting, auditing, taxation, and management accounting. Lower-Division/Business: New Mexico does not specify a minimum number of business course hours separate from the accounting concentration. Additional 30 hours (toward licensure) may be in accounting OR business at the bachelor's-plus-30 pathway. |
New York Office of the Professions Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: 120 semester hours (180 quarter hrs). Conversion: 1 sem hr = 1.5 qtr hrs. Effective Nov. 21, 2026, alternative bachelor's pathway with 2 yrs experience. | Educational Requirements Summary: Upper-Division/Accounting: 33 sem hrs (49.5 qtr hrs) of accounting for the 120-credit exam pathway, including coursework in financial accounting (upper-division), cost/managerial, taxation, and audit & attestation (upper-division). Communications and Ethics & Responsibilities required (may come from accounting or business). Lower-Division/Business: 36 sem hrs (54 qtr hrs) in general business courses (e.g., business statistics, business law, computer science/IS, economics, finance, management, marketing, organizational behavior, business communications, quantitative methods). |
North Carolina State Board of Certified Public Accountant Examiners Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: bachelor's degree from an accredited college/university with a concentration in accounting (30 semester hrs of undergraduate accounting or equivalent — 21 NCAC 08A .0309); 120 sem hrs (180 qtr hrs). Conversion: 1 sem hr = 1.5 qtr hrs.Alternative Pathway Available | Educational Requirements Summary: Upper-Division/Accounting (per 21 NCAC 08A .0309): at least 30 sem hrs (45 qtr hrs) of undergraduate accountancy courses, of which no more than 6 sem hrs may be in accounting principles and no more than 3 sem hrs in business law; OR 20 sem hrs of graduate accounting; OR an equivalent combination, with 20 sem hrs at the upper-division/graduate level. Lower-Division/Business: NC does not specify a separate minimum for business courses to sit, but the additional 30 hours toward 150 may be in business or any subject. |
North Dakota State Board of Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: 150 semester hours (225 quarter hrs) + bachelor's degree (or candidates may sit if education will be completed within 6 months of the exam application date). Conversion: 1 sem hr = 1.5 qtr hrs. | Educational Requirements Summary: Upper-Division/Accounting (24 sem hrs / 36 qtr hrs): accounting concentration covering financial accounting, auditing, taxation, and management/cost accounting. Principles of accounting do NOT count toward the 24. Lower-Division/Business (24 sem hrs / 36 qtr hrs): general business subjects. Up to 3 sem hrs may be Economics. Principles-level courses do not count. |
Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: 120 semester hours (180 quarter hrs) including required accounting and business courses. (Alternative: GMAT score of 620+ allows sitting without 120 hrs, but 4 yrs experience required.) Conversion: 1 sem hr = 1.5 qtr hrs.Alternative Pathway: To license (sat exam on/after 1/1/2026, per HB 238): bachelor's + 2 yrs exp OR master's + 1 yr exp. | Educational Requirements Summary: Upper-Division/Accounting: 24 sem hrs (36 qtr hrs) to sit (or 18 graduate accounting hrs); 30 sem hrs (45 qtr hrs) for licensure. Required coverage of financial accounting, cost/managerial, auditing (with GAAS), and taxation. Internal auditing does not satisfy the auditing requirement. Lower-Division/Business: 24 sem hrs (36 qtr hrs) of general business courses outside accounting (finance, management, economics, marketing, business law, etc.). Waived if GMAT 620+ achieved. |
Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit (effective 11/1/2023): bachelor's degree + 120 sem hrs (180 qtr hrs) with required accounting/business courses. Conversion: 1 sem hr = 1.5 qtr hrs. Alternative Pathway Available | Educational Requirements Summary: Upper-Division/Accounting: 24 sem hrs to sit and 30 sem hrs (45 qtr hrs) for licensure — all above principles/introductory level — including at least one course in auditing or assurance with concentration on external auditing standards (e.g., SAS). Remaining accounting electives must come from financial accounting, accounting theory, federal income tax, accounting information systems, etc. Lower-Division/Business: 9 sem hrs (13.5 qtr hrs) of upper-division business-related courses (economics, statistics, business law, finance, business management, marketing, business communication, risk management/insurance, MIS, or computer science). |
Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: Bachelor's Degree (120 semester hours / 180 quarter hours) to sit. Conversion: 1 sem hr = 1.5 qtr hrs. Alternative Pathway Available | Educational Requirements Summary: Upper-Division/Accounting (24 sem hrs / 36 qtr hrs): accounting courses, all of which (effective 6/30/2017) must be at the upper-division level. Coverage expected in financial accounting, auditing, taxation, and management/cost. Lower-Division/Business (24 sem hrs / 36 qtr hrs): additional accounting OR related business subjects (business, economics, finance, written and/or oral communication). Community-college courses acceptable if transferable to a 4-year accredited institution. |
Pennsylvania State Board of Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: 120 semester hours (180 quarter hrs) of post-secondary education from an accredited college/university (degree NOT required to sit). Conversion: 1 sem hr = 1.5 qtr hrs.To license: three pathways — (1) 150 sem hrs + 1 yr (1,600 hrs) experience, (2) bachelor's <150 hrs + 2 yrs (3,200 hrs) experience, or (3) master's in accounting/taxation + 1 yr experience. | Educational Requirements Summary: Upper-Division/Accounting & Business combined (24 sem hrs / 36 qtr hrs to sit): courses in accounting & auditing, business law, finance, technology, OR tax — content must be satisfactory to the Board. For licensure under Pathway 1: additional 12 sem hrs (18 qtr hrs) in accounting & auditing or tax subjects.PA does not impose a separate 'lower-division/business' hour requirement distinct from the 24-hour subject-area minimum; the Board treats acceptable subjects (accounting, auditing, business law, economics, technology, finance, tax) as a single bucket. |
Rhode Island Department of Business Regulation Does UO satisfy requirements? No- Undergraduate Yes - MAcc Graduates | Educational Requirements Summary: To sit: 150 semester hours (225 quarter hrs) + bachelor's degree (per RI Board rules — RI is a 150-to-sit state). Conversion: 1 sem hr = 1.5 qtr hrs. | Educational Requirements Summary: Upper-Division/Accounting (24 sem hrs / 36 qtr hrs at the undergraduate level OR 15 graduate hrs OR equivalent combination): must include at least 6 sem hrs in fundamental accounting and 6 sem hrs in intermediate financial accounting & reporting, plus at least 3 sem hrs each in advanced financial accounting & reporting, tax accounting, and auditing. Lower-Division/Business: at least 3 sem hrs (4.5 qtr hrs) in business law and 3 sem hrs (4.5 qtr hrs) in economics. Education routes: (1) graduate accounting degree from an accredited program; (2) graduate business degree + 24 undergrad or 15 graduate accounting hrs; (3) bachelor's + 24 hrs accounting + 24 hrs business at undergrad or graduate level. |
South Carolina Board of Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: 120 semester hours (180 quarter hrs) + bachelor's degree. Conversion: 1 sem hr = 1.5 qtr hrs.Effective June 30, 2025, SC also offers an alternative bachelor's pathway with extra experience. | Educational Requirements Summary: Upper-Division/Accounting (24 sem hrs / 36 qtr hrs at the undergraduate or graduate level): includes elementary principles of accounting AND at least one course in EACH of: intermediate or advanced accounting, auditing, taxation, and cost accounting (per ARSD 20:75:02:04). Lower-Division/Business (24 sem hrs / 36 qtr hrs): business courses other than accounting at the undergraduate or graduate level. SD does not specify particular business subject areas. Courses may not be audited and must appear as semester or quarter hour credit on an official transcript. |
South Dakota Board of Accountancy Does UO satisfy requirements? No - Undergraduate Yes - MAcc Graduates | Educational Requirements Summary: To sit: 150 semester hours (225 quarter hrs) + bachelor's or graduate degree in accounting (or course of study determined to be substantially equivalent). May apply within 100 days of completing the 150 hrs. Conversion: 1 sem hr = 1.5 qtr hrs. | Educational Requirements Summary: Upper-Division/Accounting (24 sem hrs / 36 qtr hrs at the undergraduate or graduate level): includes elementary principles of accounting AND at least one course in EACH of: intermediate or advanced accounting, auditing, taxation, and cost accounting (per ARSD 20:75:02:04). Lower-Division/Business (24 sem hrs / 36 qtr hrs): business courses other than accounting at the undergraduate or graduate level. SD does not specify particular business subject areas. Courses may not be audited and must appear as semester or quarter hour credit on an official transcript. |
Tennessee Department of Commerce and Insurance Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: bachelor's degree + the required accounting courses (TN allows candidates to sit up to 200 days before completing all education).(180 qtr hrs). Conversion: 1 sem hr = 1.5 qtr hrs.To license (effective Jan. 1, 2026, per HB 1330): two pathways — 150 sem hrs + 1 yr experience (225 qtr hrs) OR 120 sem hrs + 2 yrs experience (180 qtr hrs). | Educational Requirements Summary: Upper-Division/Accounting (to sit: 18 sem hrs / 27 qtr hrs at the upper-level junior or higher; for licensure: 30 sem hrs / 45 qtr hrs of accounting, of which 24 hrs must be upper-level). Cannot include credits from internship programs. Coverage of financial accounting, auditing, taxation, and management accounting expected. Lower-Division/Business (24 sem hrs / 36 qtr hrs, with at least 12 hrs at the upper-division level): courses in business law, algebra/calculus, statistics/probability, economics, finance, management, marketing, technology/IT, ethics, or business communications. No specific business-law minimum. |
Texas State Board of Public Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit (per Sept. 2023 emergency rules / SB 159, now permanent): bachelor's degree + 120 semester hours of board-recognized courses with required accounting and business coursework. Conversion: 1 sem hr = 1.5 qtr hrs. Alternative Pathway Available | Educational Requirements Summary: Upper-Division/Accounting: To sit — 21 sem hrs (31.5 qtr hrs) of upper-level accounting (24 sem hrs effective Aug. 1, 2026). For licensure (Pathway A) — 27 sem hrs of upper-level accounting including 2 sem hrs of accounting/tax research and analysis (effective through 7/31/2026); 30 sem hrs of upper-level accounting (effective 8/1/2026). Plus a 3-sem-hr Board-approved ethics course (per Board Rule 511.57). Lower-Division/Business: 24 sem hrs (36 qtr hrs) of upper-level business courses, including 2 sem hrs of accounting or business communications (per Board Rule 511.58). Acceptable subjects include economics, business law, finance, management, marketing, statistics, and information systems. |
Utah Division of Occupational and Professional Licensing Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: 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: Fiancial accounting, auditing, taxation, managerial/cost accounting, and accounting info systems or data analytics. Alternative pathway available. | Educational Requirements Summary: 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. Alternative pathway available which will require 2,000 hours of qualifying accounting experience. |
Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: To sit: 120 semester hours (180 quarter hrs) of college-level education + bachelor's degree. May apply within 60 days of completing the 120 hrs. Conversion: 1 sem hr = 1.5 qtr hrs. Alternative Pathway Available | Educational Requirements Summary: Upper-Division/Accounting & Business combined — To sit: 30 sem hrs (45 qtr hrs) in accounting and business, including 6 sem hrs financial and/or managerial accounting (excluding introductory accounting), 3 sem hrs auditing, 3 sem hrs U.S. income tax, and 3 sem hrs U.S. business law. For licensure: 42 sem hrs (63 qtr hrs) in accounting, auditing, and related business subjects deemed appropriate by the Board (must still include the specific 6+3+3+3 sub-requirements above). The remaining 30 hrs toward 150 may be in any subject from a regionally accredited institution. |
Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: 120 semester hours minimum (180 qtr hrs), including a bachelor's degree or higher with an accounting concentration or equivalent. Quarter conversion: 1.5 hrs. Alternative Pathway Available | Educational Requirements Summary: 24 semester hours of accounting courses (above the introductory/foundational level) including coverage of: Accounting Information Systems, Auditing, Financial Accounting, and Taxation. No more than 3 semester hours of introductory/foundational accounting may count toward the 24 hours. Other acceptable subjects include Cost/Managerial, Federal Taxation, Advanced Accounting, Government/Not-for-Profit, Forensic, Assurance Services, etc.24 semester hours of business courses, in addition to the 24 accounting hours. Acceptable subjects include: Information Technology, Economics, Finance, Management, Marketing, Statistics, Business Law, Commercial Law, Business Communications, Data Analytics, Insurance, Investments, Legal Environment of Business, Organizational Behavior, Quantitative Methods. No more than 6 semester hours of VBOA-accepted upper-level accounting may count as business courses. |
Washington Board of Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: Effective 11/20/2025, one of three options is required: (A) Baccalaureate degree + accounting concentration or equivalent; (B) Post-baccalaureate (master's or higher) + accounting concentration or equivalent; or (C) Baccalaureate degree + accounting concentration or equivalent + 30 additional semester hours (this option expires 12/31/2035). Quarter conversion: 1.5 hrs. | Educational Requirements Summary: 24 semester hours (36 quarter hours) or the equivalent in accounting subjects. At least 15 of the 24 semester hours (22.5 quarter hours) must be at the upper level (undergraduate) or graduate level. Acceptable accounting subjects include financial accounting, cost/managerial, taxation, auditing, accounting information systems.24 semester hours (36 quarter hours) or the equivalent in business administration subjects at the undergraduate or graduate level. Excess accounting hours may count toward the required business administration semester hours. |
West Virginia Board of Accountancy Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: Bachelor's degree (typically 120 semester hours) from an accredited college/university with the specific course requirements. Quarter conversion: 1.5 hrs. Alternative Pathway Available | Educational Requirements Summary: At least 30 semester hours in accounting at the upper-division baccalaureate and/or graduate level, EXCLUDING introductory accounting courses (principles of accounting). PLUS 3 semester hours in business law. PLUS 3 semester hours in ethics. 27 semester hours in business and business-related courses, EXCLUDING the required accounting courses and the required business law course. (Combined with the 3 hours of business law and 3 hours of ethics, the non-accounting business-area total is 33 semester hours.) |
Wisconsin Accounting Examining Board Does UO satisfy requirements? Yes - Undergraduate with additional accounting coursework Yes - MAcc Graduates | Educational Requirements Summary: Minimum 120 semester credit hours (must be completed - cannot be in process) leading to a bachelor's or graduate degree. Note: a bachelor's degree is not required to APPLY for the exam; the 120 credits with required courses must be completed before applying. Quarter conversion: 1.5 hrs. Alternative Pathway Available | Educational Requirements Summary: At least 24 semester hours in accounting at the undergraduate level OR 15 semester hours at the graduate level (or an equivalent combination). Must cover EACH of these subject areas: Financial Accounting; Cost or Managerial Accounting; Taxation; Auditing; and Accounting Information Systems (the AIS course specifically - BIS, MIS, IS courses no longer satisfy the AIS requirement). Upper-division courses are typically junior/senior level.At least 24 semester hours in business and economics courses other than accounting at the undergraduate level OR 15 semester hours at the graduate level. (Required for licensure / 150-hr requirement: Wis. Admin. Code ch. Accy 2 also requires courses in business law and taxation per DSPS.) |
Wyoming Board of Certified Public Accountants Does UO satisfy requirements? No - Undergraduate Yes - MAcc Graduates | Educational Requirements Summary: 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 Summary: 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 Summary: Baccalaureate degree consisting of not less than 120 semester hours from an accredited U.S. educational institution to sit for the exam. Quarter conversion: 1.5 hrs. | Educational Requirements Summary: 24 semester hours in accounting subjects, MUST include: 3 semester hours in Financial Accounting; 3 semester hours in Auditing (must cover internal or external auditing); 3 semester hours in Cost or Managerial Accounting; 3 semester hours in U.S. Federal Income Tax (foreign-tax courses don't count toward the tax requirement). Per DC Board regs, the 27 hours of 'accounting-related subjects' include 24 accounting + 3 business/commercial law.3 semester hours in Commercial or Business Law (must cover U.S. commercial/business law - foreign-law courses don't count). Total 'required subjects' per DC Board table = 15 hours (FA 3 + Audit 3 + Cost 3 + Fed Tax 3 + Comm/Bus Law 3). The 24-hour accounting requirement plus the 3-hour Business Law equals the 27 hours of 'accounting-related' subjects required by the Board. CPA review courses are NOT acceptable; credit by examination is NOT acceptable for the Accounting or Business Law requirements. |
Guam information can be found on the provided webpage | Guam information can be found on the provided webpage | |
Commonwealth information can be found on the provided webpage | Commonwealth information can be found on the provided webpage | |
Virgin Islands information can be found on the provided webpage | Virgin Islands information can be found on the provided webpage | |
Puerto Rico Board of Examiners of Certified Public Accountants | Puerto Rico information can be found on the provided webpage | Puerto Rico information can be found on the provided webpage |
National Association of State Boards of Accountancy (NASBA - Uniform CPA Exam) | General information on NASBA can be found on the provided webpage | General information on NASBA can be found on the provided webpage |