Certified Public Accountant

• License fee of $75.00
• Application fee of $50.00
• Criminal background check fee of $21.00
  Total Due: $146.00

• Annual (expires September 30)

• Examination
  
  The education requirement to sit for the CPA examination is as follows: An examination applicant who has successfully completed basic courses in accounting and auditing and expects to complete a minimum 4-year baccalaureate or higher degree within 120 days following the examination is eligible to take the examination. Grades may not be released, nor may credit for the examination or any part of the examination be given to the applicant unless the degree is completed within 120 days following the examination. Basic courses in accounting and auditing consist of at least 15 hours of accounting, auditing, and ethics combined, of which at least hours were earned in auditing and at least three hours were earned in accounting.
• Licensure
  
  The education requirement for a license is as follows: At least 150 semester hours of education, including a minimum 4-year baccalaureate or higher degree conferred by a college or university acceptable to the board, the total educational program to include basic courses in accounting and auditing.
  
  Two years public accounting work experience with at least 400 hours of work experience in audit, review and compilation and 200 hours of work experience in advisory services.
  
  Successful completion of the CPA exam.

• Examination (PDF)
• License Application
• Reciprocity (PDF)
• Transfer of Credits (PDF)

Get the free Adobe Acrobat Reader 4.0 or higher to access PDF files.

An individual whose principal place of business is outside the State is presumed to have qualifications substantially equivalent to the State's requirements and has all the privileges of permit holders of the State and may provide professional services in the State without the requirement to obtain a permit under this section or to otherwise notify or register with the board or pay any fee if the individual:

1. Holds a valid license as a certified public accountant from a state that the board has verified to be in substantial equivalence with the certified public accountant licensure requirements of a national association of state boards of accountancy and standards promulgated by the AICPA; or

2. Holds a valid license as a certified public accountant from a state that is not in substantial equivalence with the certified public accountant licensure requirements under subparagraph (1), but the board determines that the individual's certified public accountant qualifications are substantially equivalent to the certified public accountant licensure requirements of a national association of state boards of accountancy and standards promulgated by the AICPA.
   
   A CPA who holds a license in a state that has NOT been found to be substantially equivalent to the Uniform Accountancy Act by the NASBA National Qualification Appraisal Service click here for a list of those states) must obtain an individual substantial equivalency evaluation from NASBA's CredentialNet Service. CredentialNet will send a report to the applicant indicating substantial equivalency status. This record should be kept by the applicant as an official record for verification of their individual qualifications.

• Annual renewal fee $75.00

• Annual (September 30)

• Continuing Education
  • You must complete 40 hours of continuing education each year, due at time of renewal (September 30).
• A late fee of $50.00 is assessed for licenses renewed after the license expiration date.
• Any person who submits an application for renewal more than 90 days after the expiration date shall be subject to all requirements governing new applicants.

• To renew this license, click the RENEW LICENSE button below and fill out the required information in the electronic form.