Eligibility Requirements

Eligibility for Examination

All first-time applicants must:

 

be of good moral character;

be at least 19 years of age; and

meet one of the following requirements:

Degree and Accounting Concentration which includes:

a completed bachelor’s degree, or its equivalent, conferred by a regionally accredited college or university;

twenty-four semester hours in Accounting;

three semester hours in Business Law;

three semester hours in Economics; and

three semester hours in college level math, statistics and/or computer science

Degree and Accounting which includes:

a completed bachelor’s degree, or its equivalent, conferred by a regionally accredited college or university; and

fifteen semester hours in Accounting.

Degree In-Progress and Accounting which includes:

the applicant is within 18 semester hours of completing a bachelor’s degree, or its equivalent, from a regionally accredited college or university; and

completion of 15 semester hours in Accounting.

Degree and Qualifying Experience which includes:

a completed bachelor’s degree, or its equivalent, conferred by a regionally accredited college or university; and

completion of one year of public accounting experience under the direct supervision of a Certified Public Accountant (CPA).

* To qualify based on experience, you must submit a Verification of Supervised Work Experience form and a Verification of Licensure for CPA Supervisor form as part of your application.

 

Please note: Advanced degrees are not accepted in lieu of a bachelor’s degree. You must provide evidence of completion of a bachelor’s degree or its equivalent.

 

All educational transcripts, Certificate of Enrollment Forms, foreign evaluations and/or Verification of Licensure for CPA Supervisor Forms are required to be submitted prior to the submission of the First-time Application to CPAES directly from the academic institution(s)/employer/Board.