CPA Certification Information
Path to Becoming a CPA
CPA Licensing Requirements in ºÚÁÏÍø¹ÙÍø
- Completion of 225 quarter or 150 semester hours, including a baccalaureate degree from an accredited college or university that includes:
- 36 quarter or 24 semester hours in the study of accounting and
- 36 quarter or 24 semester hours in accounting or related subjects (business, economics, finance, and written and/or oral communication).
- Experience working for twelve months under the direct supervision of a qualified supervisor licensee.
- Successful completion of all four parts of the CPA exam.
- Completion of a written ethics exam on the Code of Professional Ethics for accountants.
Further details on state requirements can be found on the following pages:
How to Apply for the CPA Exam*
- Candidate completes the CPA exam application and candidate release form on the . Candidates must pay for each section noted on the application within ninety days and should only apply for sections they are prepared to take.
- Candidate has the college or university send official transcripts directly to the OBA (first-time takers).
- OBA sends an authorization to test form to both the candidate and National Association of State Boards of Accountancy (NASBA). The authorization to test form is valid for ninety days.
- Candidates receive a payment coupon from NASBA for the sections applied for.
- Once exam fees are received by NASBA, the candidate will be issued a notice to schedule form. All sections authorized must be taken within six months from the date on the notice to schedule form, or the candidate forfeits the fees paid.
*Taken from the . Please refer to that site for the most up-to-date information.