Education/Examination/Experience

Requirements for Initial Certification/Licensure

The Board shall issue a certificate to an applicant who meets the following requirements:

1. Effective May 24, 2026 - The education requirement for a certificate shall be met through any of the following pathways:

   (A) A post baccalaureate degree conferred by a college or university acceptable to the board, the total educational program to include an accounting concentration or equivalent as determined by board rule;

   (B) A baccalaureate degree plus an additional 30 semester credit hours, conferred by a college or university acceptable to the board, the total educational program to include an accounting concentration or equivalent as determined by board rule; or

   (C) A baccalaureate degree conferred by a college or university acceptable to the Board, the total education program to include an accounting concentration or equivalent as determined by board rule.



2. Passage of the uniform certified public accountant examination published by the American Institute of Certified Public Accountants (see academic requirement for the CPA Exam) or its successor and any additional examination required by the Board by rule that tests the applicant's knowledge of subjects related to the practice of accounting: Provided, That before applying for the examination, an applicant is required to have met the baccalaureate degree requirement but not the one hundred fifty semester hour requirement of number (1) directly above; and

3. Effective May 24, 2026 - Experience requirements: at least one year of experience for an applicant applying for licensure with the education of a post baccalaureate degree or a baccalaureate degree plus an additional 30 semester credit hours; or at least two years of experience for an applicant applying for licensure with the education of a baccalaureate degree

4. Submitted a state and national criminal history record check