Accountant certification requirements by state: A Next Insurance guide
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Accountants can perform a wide range of tasks, from creating financial plans and keeping records to maintaining compliance with legal rules and regulations. In addition to helping clients meet their business needs, it’s also important for accountants to make sure they are compliant with accountant certifications and requirements in their state.
If you want to become a certified accountant, there is no standard path to follow. Most are trained with a college degree and can perform basic accounting tasks including bookkeeping, compliance and planning. However, once you are ready for accountant certifications, you’ll need to meet the requirements in the state where you do business.
Continue reading to learn about accountant certification requirements in each state.
But first, a few words about how Next Insurance helps accountants:
Next Insurance specializes in business insurance for accountants. Whether you’re just starting out as an independent bookkeeper or you’re ready to pursue one of the accountant certifications below, you can explore options to protect your business with our painless and seamless online platform for small business insurance.
Different types of accountant certifications
What is a certified accountant? There are a number of accountant certifications you can explore beyond general accountancy, including:
Certified Public Accountant (CPA)
A CPA has passed the CPA exam and is certified or licensed, if required, by a state board of accountancy. CPA requirements typically include a bachelor’s degree, passing the Uniform CPA Examination and accounting experience. Some states also require CPAs to complete continuing professional education (CPE) credits to maintain their licenses.
Certified Management Accountant (CMA)
A CMA focuses on corporate accounting, including financial planning and management. CMA requirements typically include a bachelor’s degree, passing the CMA Exam, two years of work experience in management accounting or financial accounting and membership in the Institute of Management Accountants. There are no state requirements.
Certified Internal Auditor (CIA)
A CIA is the highest designation of internal auditors in the United States. CIA requirements typically include a bachelor’s degree, passing the CIA exam and two years of work experience as an internal auditor. There are no state requirements.
Certified Information Systems Auditor (CISA)
A CISA focuses on information technology and business systems auditing. CISA requirements typically include passing the CISA Exam and having five years of relevant work experience. There are no state requirements.
CPA requirements in each state
Alabama
In Alabama, the educational requirements for a CPA include a bachelor’s degree from an accredited college or university with at least 150 semester hours, which include 33 hours in upper-level accounting courses and 27 hours in other non-accounting related business courses.
Alabama’s State Board of Public Accountancy also requires one year of full-time employment in a public accounting firm supervised by a CPA or two years of full-time supervised work in a related industry.
After passing the CPA Exam, certified public accountants in Alabama need to meet 40 hours of continuing professional education credits each year. Candidates who have passed the exam must also pass an ethics exam given by the American Institute of Certified Public Accountants (AICPA). CPAs must renew their license each year.
Alaska
The Division of Corporations, Business and Professional Licensing’s Board of Public Accountancy in Alaska requires a bachelor’s degree from an accredited college or university with at least 150 semester hours in accounting and other related business courses. Candidates must also pass the AICPA’s ethics exam.
Certified public accountant requirements also include two years of accounting or related experience that’s verified by a supervising CPA. Licenses must be renewed every two years and expire on December 31 of odd-numbered years. CPAs must also complete 80 continuing professional education credits within the two year period with 20 of the credits completed each year.
Arizona
CPA requirements in Arizona include at least 150 semester hours of accounting and related business, communication and math courses toward a bachelor’s degree from an accredited college or university.
Candidates must also pass the AICPA’s ethics exam with a score of at least 90 within two years of application submission.
Arizona’s Board of Accountancy mandates 2,000 hours of paid or unpaid experience in accounting. CPAs are required to complete 80 continuing professional education hours every two years. Licenses are renewed every two years based on the accountant’s birth month and year.
Arkansas
Arkansas’ Board of Public Accountancy has the following educational requirements for accountant certifications for CPAs:
- A bachelor’s degree from an accredited college or university
- 150 semester hours of coursework in accounting and business
- 30 semester hours of business courses, with a grade C or better in each course
- 30 semester hours of upper-level accounting courses, with a grade of C or better in each course
- 120 semester hours must be completed to sit for the CPA Exam, and then candidates have three years to fill the remaining 30 semester hours required
You must also take one hour of Arkansas Board Ethics as part of their 120 hours of required continuing professional education credits. Those hours must be completed within 36 months, with 40 of those hours within the first year of license renewal. Licenses are renewed yearly on January 1st.
The state requires one year of experience in accounting or related fields.
California
To become a CPA in California, a candidate needs a bachelor’s degree from an accredited college or university with 150 semester hours of coursework. Coursework requirements include classes in accounting, general business and ethics.
California’s Board of Public Accountancy requires one year of experience in general accounting. Licenses are renewed every two years based on birth month and year. For continuing professional education credits, 80 hours are needed for renewal with special requirements for accountants who work in governmental agencies or perform audits.
Colorado
To qualify as a CPA in Colorado, the Board of Accountancy requires you to have completed a bachelor’s degree from an accredited college or university with 150 semester hours. These hours must include 33 in accounting coursework with a grade of a C or better, plus coursework in general business and ethics.
The experience requirement is:
- One year of experience in accounting
- At least 1,800 qualifying hours verified by an active CPA in good standing who has direct knowledge of the work obtained over a period of one to three years
- The qualifying hours must have been met within five years of the CPA application being submitted
Colorado also requires you to pass the AICPA ethics exam with a score of at least 90% within the last two years before your CPA application. License renewals run every two years and 10 hours of continuing professional education credits are required every quarter up to 80 CPE hours per licensing period.
Connecticut
If you want to become a CPA in Connecticut, the Department of Consumer Protection has some accountant requirements in place. You must have a bachelor’s degree with 150 semester hours from an accredited college or university. At least 36 of those hours must be in accounting.
CPA candidates need to have two years or 104 weeks of work experience. You must pass the AICPA ethics exam with a 90% or above. Licenses are renewed yearly and the state requires 40 hours of CPE.
Delaware
Delaware’s Board of Accountancy requires at least 150 semester hours with a bachelor’s degree from an accredited college or university. At least 24 of those hours must be in accounting.
At least one year and no more than three years of full-time or part-time employment that totals 2,000 hours in accounting are required. The only experience that is gained after your college degree counts toward this time.
Candidates must pass the AICPA ethics exam with a score of at least 90%. Licenses are renewed every two years with at least 80 CPE hours required.
Florida
CPAs in Florida need to meet educational requirements that include 150 hours from an accredited college or university and a bachelor’s degree with concentrations in accounting or business. At least 30 of those semester hours must be in upper-level accounting courses.
To qualify, the Florida Department of Business & Professional Regulation requires at least one year of work experience verified by a licensed CPA. That work experience must start after 120 semester hours and can include accounting and related work. This work must be completed with an average of 20 hours per week for 104 weeks or 40 hours per week over 52 weeks.
CPAs must complete 80 hours of continuing professional education every two years with license renewal.
Georgia
To reach CPA requirements in Georgia, the Board of Accountancy wants a bachelor’s degree with 150 semester hours of coursework in accounting and general business.
Additionally, candidates must have one year and 2,000 hours of work experience which is supervised by an active CPA, except for those in governmental or teaching roles, then the supervisor doesn’t have to be a CPA. This work experience must have been earned one year prior to the application.
Licenses are renewed bi-annually. Within the first year of your CPA license, you don’t need to complete continuing professional education hours, after that it’s 80 hours every two years.
Hawaii
If you want to qualify for certified public accountant certifications in Hawaii, you’ll need a bachelor’s degree in accounting from an accredited college or university as well as 150 semester hours with coursework in accounting and business.
Hawaii’s Department of Commerce and Consumer Affairs requires 1,500 hours performing audits or two years of general accounting work experience. All work must be supervised by a CPA and done on a full-time basis.
Licenses renew every two years on odd-numbered years and 80 continuing professional education hours are required for renewal.
Idaho
The Idaho State Board of Accountancy requires all certified accountant candidates to have a bachelor’s degree from an accredited college or university, as well as 150 semester hours of coursework, with at least 20 semester hours of accounting courses.
Additionally, one year of work experience is required and must be vetted by a licensed CPA. Those 2,000 hours can come from full-time or part-time work between one and three years.
Candidates must also pass a course in professional ethics and complete between 30 and 50 CPE hours each calendar year.
Illinois
If you are trying to become a CPA in Illinois, the Board of Examiners requires 150 semester hours with at least 30 hours of accounting courses and a bachelor’s degree from an accredited college or university.
Other requirements to become a certified accountant include one year of full-time work in an accounting field or the equivalent of 2,000 hours through part-time work for more than one but less than four years.
Candidates must also pass the AICPA’s ethics exam with at least a 90 test score. Renewals happen every three years and 120 continuing professional education hours must be completed within that time frame.
Indiana
In Indiana, the Board of Accountancy requires a bachelor’s degree from an accredited college or university plus 150 semester hours, including 24 hours of coursework in accounting.
CPA candidates must have two years of work experience, which needs to be verified by an active CPA. Licenses are renewed every three years and a minimum of 120 hours of continuing professional education must be completed with at least 20 hours per calendar year.
Iowa
Certified professional accountant requirements in Iowa include a bachelor’s degree from an accredited college or university. The degree must have 150 semester hours including 24 hours in upper-level accounting.
Iowa’s Professional Licensing Bureau requires your work experience needs to be at least one year full-time or part-time or 2,000 hours in accounting or similar fields. For those coming from academia, you will need to have taught a minimum of 24 semester hours of accounting courses in higher education.
Candidates must also complete the AICPA ethics exam with a minimum score of 90. Licenses are renewed every three years. First-year CPAs don’t need to complete continuing professional education hours, however, after that, 40 hours per year should be completed.
Kansas
Kansas’ educational requirements include the following:
- A bachelor’s degree from an accredited college or university
- 150 semester hours of coursework with a concentration in accounting
- At least 30 semester hours in accounting theory and practice courses
According to the Kansas Board of Accountancy, candidates must have a minimum of one-year related work experience. Candidates must also be Kansas residents or be an accountant at a Kansas-based public accounting firm to sit for the exam.
Licenses are renewed biannually based on odd or even years and 80 continuing professional education hours must be completed within the two year period.
Kentucky
CPA requirements in Kentucky include a bachelor’s degree with a concentration in accounting from an accredited college or university. Plus, 150 semester hours of coursework including 27 hours in accounting courses.
The Kentucky Board of Accountancy requires one year or 2,000 hours of related accounting work that is verified by a licensed CPA. This work must come after the award of a degree. Kentucky also requires candidates to be of good moral character.
Licenses are renewed every two years based on odd or even license numbers. CPAs must complete at least 80 hours of continuing professional education during those two years.
Louisiana
To qualify as a CPA in Louisiana, you must have a bachelor’s degree from an accredited college or university with 150 semester hours of coursework and have at least 24 hours in accounting courses.
First-time applicants must submit references who can attest to your good moral character. Additionally, the State Board of Certified Public Accountants requires you to live in Louisiana for at least 120 days of the previous year before applying.
Candidates must have reached 2,000 hours of related work experience, verified by a licensed CPA, within the last four years. You must also complete a course on professional ethics.
You can renew your license every two years.
Maine
Maine’s Board of Accountancy requires CPA candidates to complete 150 semester hours of coursework with at least 15 hours in accounting courses. Candidates must have a bachelor’s degree from an accredited college or university. Two years of accounting work is required under the supervision of a CPA.
Licenses renew yearly and you must complete 40 hours of continued professional education each year.
Maryland
In Maryland, candidates must have a bachelor’s degree from an accredited college or university and at least 150 semester hours of coursework with at least 48 hours in accounting and ethics.
You must have at least one, but no more than three years of direct experience supervised by a licensed CPA or Board of Public Accountancy approved supervisor. The hours of work experience must equal at least 2,000.
Candidates must also complete an AICPA ethics course and complete 80 hours of CPE credits within each two-year licensing period.
Massachusetts
To become a CPA in Massachusetts, the educational requirements include a bachelor’s degree from an accredited college or university and 150 semester hours of coursework with 30 semester hours of accounting.
Candidates are required to submit 2,000 hours of full-time or part-time work experience in public accounting within a one to three year time period. You must also submit three letters of reference to the Board of Public Accountancy.
Licenses are renewed every two years and you must complete 80 hours of continued professional education during that time.
Michigan
The Michigan Bureau of Licensing and Regulatory Affairs requires CPAs to have a bachelor’s degree from an accredited college or university with a concentration in accounting and 150 semester hours completed. One year or 2,000 hours of work experience that’s been verified by a CPA is required.
Licenses are renewed in odd-numbered years. New CPAs don’t need to complete continued professional education hours in their first year. After that, 40 hours are required each year.
Minnesota
If you want to become a CPA in Minnesota, you will need a bachelor’s degree from an accredited college or university as well as 150 semester hours, of which 24 must be in accounting courses.
Candidates must have at least 2,000 relevant work experience hours over a minimum of one year and maximum of three years. The Minnesota Board of Accountancy also requires you to live or work in Minnesota, or have acquired a residency at least 90 days before or directly after the CPA Exam.
You must also take and pass the AICPA Professional Ethics Comprehensive Course for Licensure. Licenses last for between one year and three years. A minimum of 20 continued professional education hours is required each year.
Mississippi
Mississippi’s Board of Public Accountancy requires CPA candidates to have a bachelor’s degree from an accredited college or university and 150 semester hours of education, with at least 24 of that being accounting coursework.
Applicants must have at least one year of qualified experience under the supervision of a CPA and that experience must be within three years before submitting the application. Mississippi also requires candidates to live or work in-state and you might have to take an ethics course.
Licenses renew every year, and CPAs must have 40 continued professional education hours completed within that period.
Missouri
Those seeking to be a certified accountant in Missouri must have a bachelor’s degree from an accredited college or university with a major or concentration in accounting and 150 semester hours of coursework.
CPA candidates also need 2,000 hours of related work experience, within one year if full-time or three years if part-time. You will also need to meet certain residency requirements set by the State Board of Accountancy.
Missouri also requires candidates to pass an ethics exam. Licenses are renewed every three years and you must complete 120 continued professional education hours during that period with at least 20 hours each year.
Montana
To get a CPA license in Montana, you’ll need a bachelor’s degree from a four-year institution and complete 150 semester hours of coursework. At least 24 of those hours must be in accounting courses.
Candidates need to complete at least 2,000 hours of related work experience, verified by a licensed CPA, within three years of your licensing application.
Montana’s Board of Public Accountants requires licenses to be renewed every three years and 120 continued professional education hours must be completed within that time.
Nebraska
In Nebraska, CPAs need to graduate with a bachelor’s degree from an accredited college or university, have at least 150 semester hours completed and at least 30 of those hours need to be in upper-level accounting classes.
The Board of Public Accountancy requires 4,000 hours from those working in public accounting firms or at the Nebraska Department of Revenue over the past two years. Those with government, private industry or academic experience will need 6.000 hours over the last three years.
Candidates must be employed, have a business or live in Nebraska. You must also take the AICPA ethics self-study exam. License renewals are every two years and you will need 80 hours of continued professional education completed during that time.
Nevada
Nevada’s Board of Public Accountancy asks that CPA candidates have a bachelor’s degree from an accredited college or university and complete at least 150 hours of semester coursework with 30 of those in upper-level accounting classes.
The work experience requirement is:
- Two years of full-time employment in a public accounting firm
- Four years of full-time employment in a private or governmental firm
- Some combination of the two
- Work must be supervised by an active CPA
CPAs must also have taken any professionally-administered ethics exam within the past three years. Licenses are renewed every two years. Eighty continued professional education hours must be completed at that time.
New Hampshire
In New Hampshire, to get a CPA license, you must have a bachelor’s degree from an accredited college or university with 150 semester hours of coursework, including 30 hours in accounting subjects.
New Hampshire’s Board of Accountancy also requires three character references along with 1,500 hours of full-time experience or 2,080 of part-time experience in accounting.
All CPA licenses get renewed every three years. CPAs must complete 120 continued professional education hours during that time.
New Jersey
For CPA candidates in New Jersey, the Board of Accountancy requires a bachelor’s degree from an accredited college or university with 150 semester hours of coursework. At least 24 of those hours need to be in accounting.
Full-time applicants are required to have at least 1,750 related work hours under a licensed CPA. Part-time applicants will need to hit that number over two consecutive years. All work must be verified by a CPA.
Within six months of getting a CPA license, you will need to complete an ethics course.
Licenses are renewed every three years and require 120 continued professional education hours.
New Mexico
To get a CPA license in New Mexico, you must have a bachelor’s degree from an accredited college or university with150 semester hours of coursework, including 30 hours in accounting.
At least one year of related work experience is required and must be overseen by a licensed CPA. The Board of Accountancy requires you to take an ethics course from the AICPA and score 90% or higher.
You’ll need to complete 120 hours of continued professional education to renew your license, which happens every three years.
New York
The Board of Accountancy requires CPA candidates to complete 150 semester hours of coursework with at least 33 hours in accounting courses. Candidates must have a bachelor’s degree from an accredited college or university.
At least one year of accounting work is required under the supervision of a CPA. Licenses renew every three years. You must complete at least 24 or 40 hours of continued professional education each year, depending on how you concentrate the hours.
North Carolina
If you want to meet North Carolina’s certified public accountant requirements, you’ll need a bachelor’s degree in accounting from an accredited college or university with 150 semester hours with coursework in accounting and business.
North Carolina’s Board of CPA Examiners requires one year of accounting work verified by a CPA, four years of experience teaching accounting at an accredited four-year institution, four years experience in accounting or a combination of the above.
Licenses renew every year. Forty continued professional education hours are required for renewal. CPA candidates will also need to complete a North Carolina ethics course.
North Dakota
You must have a bachelor’s degree with 150 semester hours from an accredited college or university with a concentration in accounting to become a CPA in North Dakota.
The Board of Accountancy also requires CPA candidates to have 2,000 hours of related work experience within four years, and you must complete the AICPA ethics course. Licenses are renewed yearly.
Ohio
CPAs in Ohio will need 150 semester hours with a bachelor’s degree from an accredited college or university. At least 30 of those hours must be in accounting.
The Accountancy Board of Ohio requires at least two years of accounting experience. Candidates must pass a board-approved ethics course. Licenses are renewed every three years with at least 120 continued professional education hours.
Oklahoma
In Oklahoma, CPAs must have a bachelor’s degree from an accredited college or university and must have completed 150 semester hours of coursework with at least 30 hours in accounting.
Candidates must have one year of related work experience, verified by a licensed CPA or someone approved by the Oklahoma Accountancy Board. You must also complete a board-approved ethics exam.
Licenses are renewed yearly based on your birth month. The state also requires 120 continued professional education hours within the preceding three reporting years or a minimum of 20 CPE a year.
Oregon
CPA candidates in Oregon must have a bachelor’s degree from an accredited college or university and at least 150 semester hours of coursework with at least 48 hours in accounting courses.
You must have at least one year or 2,000 hours of full-time or equivalent part-time related work experience with a Board of Public Accountancy approved supervisor.
Candidates must also complete an ethics course and get an ethics sponsor. Additionally, you must complete 80 hours of continued professional education credits within each two-year licensing period, with at least 24 hours per year.
Pennsylvania
To become a CPA in Pennsylvania, you’ll need a bachelor’s degree from an accredited college or university with 150 semester hours of coursework. Coursework requirements include classes in accounting and general business.
Pennsylvania’s State Board of Accountancy requires 1,600 working hours of experience acquired over no more than five years and that period has to have been immediately before submitting your application. Three character letters, including one from a CPA, must also be submitted.
Licenses are renewed every two years. Eighty hours of continued professional education are needed for renewal, with a minimum of 20 hours each year.
Rhode Island
Rhode Island’s Board of Public Accountancy requires CPA candidates to have a bachelor’s degree from an accredited college or university and complete at least 150 hours of semester coursework with 24 hours of accounting classes.
The work experience requirement is one year, with a minimum of 1,850 hours completed and verified by a licensed CPA.
Candidates must pass the AICPA comprehensive ethics course with at least a score of 90%, as well as, be a resident, work or have a business in the state.
Licenses are renewed every three years and 120 CPE hours of continued professional education must be completed at that time.
South Carolina
The South Carolina Board of Examiners requires 150 semester hours with at least 24 hours of accounting courses and a bachelor’s degree from an accredited college or university.
The work required to become a certified accountant includes one year of full-time work in an accounting field under the review of a licensed CPA. At least five years of experience teaching accounting at an institution of higher education is also acceptable.
Candidates must also pass an ethics exam. Renewals happen every year and 40 hours of continued professional education must be completed within that period.
South Dakota
In order to meet the CPA requirements in South Dakota, the Board of Accountancy asks for a bachelor’s degree with 150 semester hours of coursework and 24 in accounting.
Candidates must have one year of work experience verified by a licensed CPA and they must pass a board-approved ethics exam.
Licenses are renewed every three years. You will need to complete 120 hours of continued professional education during that time.
Tennessee
Requirements for CPA candidates in Tennessee include at least 150 semester hours of accounting and related business courses plus the completion of a bachelor’s degree from an accredited college or university.
At least one year and no more than three years of full-time or part-time related work experience totaling 2,000 hours are required by the Board of Accountancy.
CPAs are required to complete 80 hours of continued professional education every two years when licenses are renewed.
Texas
CPAs in Texas need to pass a background check and meet educational requirements that include 150 hours from an accredited college or university and a bachelor’s degree with a concentration in accounting.
The Texas State Board of Accountancy requires two years of work experience verified by a licensed CPA. Other work situations are permissible but need to be approved by the board. Candidates must complete an ethics exam every other year.
CPAs must complete 120 hours of continued professional education every three years with a minimum of 20 CPE hours per year. Licenses renew every three years on your birthday month.
Utah
To qualify as a CPA, Utah’s Board of Accountancy requires at least 150 semester hours with a bachelor’s degree from an accredited college or university. At least 24 of those hours must be in upper-level accounting courses.
At least one year of full-time employment that totals 2,000 hours in accounting is required and the work must be supervised by a licensed CPA.
All candidates need to pass the AICPA ethics exam with a score of 90% and have good moral character. Licenses are renewed every other year on even years. You are require to complete 80 hours of continued professional education for renewals.
Vermont
For aspiring CPAs in Vermont, the Board of Accountancy requires 150 semester hours with at least 30 hours of accounting courses and a bachelor’s degree from an accredited college or university.
Other requirements to become a certified accountant include one year of full-time work in an accounting field or the equivalent of 2,080 hours. This work must be monitored by a licensed CPA.
Candidates must also complete a state ethics course. Renewals happen every two years and 80 hours of continued professional education must be completed within that period.
Virginia
In Virginia, to get a CPA license, you must have a bachelor’s degree from an accredited college or university with 150 semester hours of coursework and a concentration in accounting.
Virginia’s Board of Accountancy also requires 2,080 hours of full-time experience, equivalent to one year of relevant work. You must also take and score above 90% on the AICPA Professional Ethics Comprehensive Course for Licensure as well as a state-specific ethics course.
All CPA licenses get renewed every three years. CPAs must compete 120 hours of continued professional education during that time frame.
Washington
In order to meet the CPA requirements in Washington, the Board of Accountancy wants a bachelor’s degree with 150 semester hours of coursework and 24 hours in accounting.
Additionally, candidates must have one year and 2,000 hours of full-time, part-time, paid or unpaid work experience which is supervised by an active CPA. Those in teaching roles can ask for exemptions.
Licenses are renewed tri-annually. You will need to complete 120 continued professional education hours in each three-year period.
West Virginia
CPA’s in West Virginia will need a bachelor’s degree from an accredited college or university with 150 semester hours of coursework. That includes a minimum of 30 hours of accounting courses.
The Board of Accountancy in West Virginia requires a minimum of one year of accounting, auditing or related experience. Those who work in public or private practice, academia, governmental or not-for-profit organizations will need their experience reviewed by a licensed CPA.
Licenses are up for renewal every three years over a rolling period. CPAs must complete 120 hours of continued professional education over that three year period. Newly licensed CPAs must complete a minimum of 40 CPE hours in their first year.
Wisconsin
In Wisconsin, the State Accounting Examination Board requires 150 semester hours with a bachelor’s degree from an accredited college or university. At least 24 of those course hours must be in accounting.
CPA candidates must have one year of public accounting experience. The board can also approve equivalent experience. Candidates must pass a board-approved ethics course with a grade of at least 80%.
Licenses are renewed every two years with at least 80 hours of continued professional education.
Wyoming
For CPA candidates in Wyoming, you must have a bachelor’s degree from an accredited college or university with 150 semester hours of coursework and a concentration in accounting.
You’ll also need 2,000 hours of related work experience that is approved by a licensed CPA. The Wyoming Board of CPAs also requires you to live in the state to apply.
Licenses can be renewed every three years and you must complete 120 hours of continued professional education during that period.