Accountancy Education Requirements

Examination Applicants
Applicants for the Uniform CPA Examination are required to have a baccalaureate degree with a concentration in accounting from an accredited college or university, consisting of 24 semester hours of accounting principles, including auditing, and 24 semester hours of general business subjects. The accounting principles include study in financial accounting, managerial accounting including cost accounting, accounting systems and controls, United States federal taxation, and governmental/fund accounting.  Please visit www.nasba.org for more exam information.

CPA Certificate Applicants

Applicants for a CPA certificate are required to have completed 150 semester hours of college education.  Applicants are considered to have met this requirement if they have:

Of the 150 semester hours of education:

1. 30 semester hours must be of accounting subjects, including not more than 6 semester hours of taxation; and
2. 39 semester hours must be of general business subjects, including a minimum of 3 semester hours, but not more than 12 semester hours, in at least 5 of the following areas: business law, economics, ethics, finance, management, marketing, taxation, statistics, and business policy.

Or

1. Masters degree in accounting

Or

1. Master of business administration (MBA) that includes not less than 12 semester hours of graduate level accounting.