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Requirements for Initial Certification/Licensure

The Board shall issue a certificate to an applicant of good moral character who meets the following requirements:

  1. At least one hundred fifty semester hours of college education including a baccalaureate or higher degree conferred by an accredited college or university, the total education program to include an accounting concentration or equivalent, as determined by the Board to be appropriate;

    (It should be noted that, if you intend to secure the additional hours needed to meet the 150-hour education requirement for certification while sitting for and/or after passing the CPA Examination,  most colleges and universities will NOT add CLEP (College Level Examination Program) or DSST (Dantes Subject Standardized Tests) credits to the transcript after the individual has graduated.)

  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. At least one year of experience providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills. The experience requirement may be satisfied by employment in private practice, government, industry, not-for-profit organization, academia or public practice. An applicant's experience must be verified by a licensee and must meet requirements specified by rule.

  4. Submitted a state and national criminal history record check 
Page Updated: 4/29/2021 8:45:58 AM