State CPA Exam Education Requirements

Below are the CPA educational requirements that must be met by applicants in order to qualify to take the CPA exam. These vary by state. Additional requirements may apply for licensure, such as work experience, and these, again, may vary by state.

The information set forth below is from www.NASBA.org and is intended to be as current as the postings on the NASBA site. All information is subject to change. Be sure to check www.NASBA.org for updates and changes.

For each state shown below, additional information can be viewed at the links listed for the state-specific NASBA, the state society of CPAs, and state board of accountancy.

Lastly, the following CPA review providers also compile state-specific CPA requirements:

New Jersey *

SITTING FOR THE EXAM:  To take the Uniform CPA Examination, you must be at least 18 years of age, be of good moral character, and satisfy the following education requirement:

  • Completed a baccalaureate degree from a regionally accredited institution, AND
  • Completed at least 120 semester hours of general college level credit, AND
  • Completed at least 24 semester hours in accounting courses, AND
  • Completed at least 24 semester hours in general business courses

Candidates found eligible for the Exam prior to July 1, 2017 will be permitted to continue testing but will be required to meet the new education requirements in order to qualify for a license.

TO BE LICENSED:  You may qualify for Licensure based on the following requirements:

  • Completed a baccalaureate degree from a regionally accredited institution, AND
  • Completed at least 150 semester hours of general college level credit, AND
  • Completed at least 24 semester hours in accounting courses, AND
  • Completed at least 24 semester hours in general business courses

* New Education Requirements for Examination and Licensure in NJ became effective July 1, 2017

For more information, see NASBA-NJ, the NJ Society of CPAs and the NJ Board of Accountancy.

New York

SITTING FOR THE EXAM:  To be eligible to take the Uniform CPA Examination, you must meet one of the following requirements under two possible options (two additional options are not generally applicable to FDU students and not set forth below):

Option 1 ... (Not applicable)

Option 2 (120 sit rule): … if you completed your education after August 1, 2009 and want to sit before completing 150 semester hours, you must meet each of the following:

  • 120 semester hours of college level education;
  • A course covering each of the following:
    • Financial accounting, at the upper level,
    • Cost or management accounting,
    • Taxation,
    • Audit and attestation, at the upper level.

Option 3 (150 licensure requirement): If you applied for licensure or completed your education after August 1, 2009 and have completed 150 semester hours, you must meet one of the following:

  1. or
  2. or
  3. Completed a bachelor’s or higher degree and a minimum of 150 semester (225 quarter) hours in college level education to include the following:
  • 33 semester (49.5 quarter) hours in accounting to include each of the following:
    • Financial accounting, at the upper level,
    • Cost accounting,
    • Taxation,
    • Audit and attestation, at the upper level,
    • Accounting research, and
  • 36 semester (54 quarter) hours in general business.

Note: The following two subjects: Communications and Ethics and Responsibilities, are required and may come from accounting or business.

Option 4: … (Not applicable)

For more information, see NASBA-NY, NYS Society of CPAs, and the NY Board of Accountancy.

Connecticut

SITTING FOR THE EXAM:   If you meet the criteria below, you shall be eligible to apply for the examination as a first-time candidate:

You are a graduate of a regionally-accredited college or university approved by the Board with a bachelor’s degree (120 hours), with at least 46 semester hours in the study of accounting and related subjects, including:

  • At least 24 of those credit hours must be in the study of accounting
  • At least 22 of those credit hours must be in the study of subjects such as business law, economics, and finance.

All educational requirements must be met at the time of application

TO BE LICENSED: To apply for your CPA credential in Connecticut, you will need an additional 30 credit hours for a minimum of 150 credit hours of college education.

  • A minimum of 36 credit hours must be in accounting. (This includes the 24 credit hours you submitted to take the CPA Exam.)
  • Thirty credit hours must be in economics and business administration. (This includes the 22 credit hours you submitted to take the exam.)
  • At least 60 credit hours must be in general education. Excess accounting courses will be considered.
  • These credits may be obtained at any time prior to applying for the CPA credential.

Once you have passed the CPA exam, there is one more step. You need to pass the AICPA Professional Ethics for CPAs self-study exam (available for purchase, by members and non-members, from the CT Society of CPAs) with a score of 90 or better. See the following link for more information about the Ethics exam: CT Society of CPAs Ethics exam

For more information, see NASBA-CT, CT Society of CPAs, CT State Board of Accountancy and Becoming a CPA in CT.

Pennsylvania

SITTING FOR THE EXAM:   A Baccalaureate degree from a college or university accredited by a nationally recognized accrediting agency recognized by the United States Department of Education, and completed at least a total of 24 semester credits, which credits shall be in accounting and auditing, business law, finance, microeconomics, macroeconomics or tax subjects of a content satisfactory to the board, not necessarily as a part of your undergraduate work.

Candidates can sit for the CPA Exam with less than 150 credit hours; however, they will be required to complete all 150 before they are eligible to apply for CPA licensure in Pennsylvania.

TO BE LICENSED:  A Baccalaureate or higher degree from a college or university accredited by a nationally recognized accrediting agency recognized by the United States Department of Education (includes regional and national accrediting agencies) and completed a total of 150 semester credits of post-secondary education, including at least a total of 24 semester credits of accounting and auditing, business law, finance, microeconomics, macroeconomics or tax subjects of a content satisfactory to the board and an additional 12 semester credits in accounting, auditing and tax subjects of a content satisfactory to the board, not necessarily as part of your undergraduate or graduate work

All education must be met at the time of application. The amount of education completed at the time of application is directly related to the amount of work experience necessary to obtain licensure.

For more information, see NASBA-PA, PA Institute of CPAs, and the  PA Board of Accountancy.