The Accountancy Licensing Library

ALL Research Tool

Select the criteria you want applied by the ALL Research Tool:

LICENSURE

Education - Allows less than 150 semester hours (based on CPA Exam Passing date, or other)

Education - Allows less than 24 semester hours in accounting

Education - Allows less than 24 semester hours in business

Education - Baccalaureate Degree or higher required

Education - NASBA International Evaluation Service (NIES) accepted for evaluations of international education

Education - NASBA International Evaluation Service (NIES) required for evaluations of international education

Education - Offers a 150 semester hours path to licensure

Education - Offers multiple paths for initial license

Education - Requires 24 semester hours in accounting

Education - Requires 24 semester hours in business courses

Education - Requires college course/semester hours in Ethics

Education - Requires more than 24 semester hours in accounting

Education - Requires more than 24 semester hours in business

Ethics - AICPA Ethics exam required

Ethics - Requires a state specific ethics exam and/or rules and regulations exam

Experience - Allows experience to be Verified by an active licensee

Experience - At least one year of experience required

Experience - More than one year of experience required

Experience - Requires experience to be Supervised by an active licensee

Experience - Specific attest experience required

General - Offers designations other than CPA (Licensed Public Accountant, Public Accountant, etc)

General - Requires application for a CPA license within a certain time frame after passing the CPA exam

General - Requires Background Check and/or Finger printing

General - Social Security Number and/or an Exemption NOT required

General - Social Security Number Required

General - Social Security Number Required - but will accept Passport Number, Driver's License Number, Tax ID Number and/or an Exemption Request

General - State residency required (can be satisfied by physical residency, place of business or regular employment in the state)

General - State residency required (satisfied only by physical residency)

General - Two-tier state (requires certificate and license as a two step process)

General - U.S. citizenship required (satisfied by US Citizen or Legal Alien/Resident)

EXAMINATION

Education - 150 semester hours required to sit for exam

Education - Accepts education earned outside the U.S.

Education - Accreditation: Approved by the Board

Education - Accreditation: National accreditation accepted

Education - Accreditation: Regional accreditation accepted

Education - Accreditation: Specialized accreditation accepted as specified by the Board

Education - Allows candidates to sit early for the CPA Exam, but completion of 120 or 150 semester hours or conferred degree required within designated time as determined by specific state board

Education - Allows less than 150 semester hours to sit

Education - Allows less than 24 semester hours in accounting

Education - Allows less than 24 semester hours in business

Education - Credit by Examination courses (example - CLEP) are not accepted

Education - Education earned at community college or a 2-yr degree granting institution may be accepted

Education - Education must be earned at a 4-yr degree granting institution

Education - NASBA International Evaluation Service (NIES) accepted for evaluations of international education

Education - NASBA International Evaluation Service (NIES) required for evaluations of international education

Education - Offers pre-evaluation of education before applying to sit for the exam

Education - Requires 24 semester hours in accounting courses

Education - Requires 24 semester hours in business courses

Education - Requires a third-party evaluation of education earned outside the U.S.

Education - Requires college course/semester hours in Ethics

Education - Requires more than 24 semester hours in accounting

Education - Requires more than 24 semester hours in business

General - Allows candidate to apply to sit for the exam at an international location

General - Candidate has 18 months to complete all sections of the Examination

General - Candidate has 30 months to complete all sections of the Examination

General - Candidate has 36 months to complete all sections of the Examination

General - Has a minimum age requirement

General - Requires application be processed by NASBA CPA Examination Services

General - State residency required (can be satisfied by physical residency, place of business or regular employment in the state)

General - State residency required to sit for exam (satisfied only by physical residency)

General - U.S. citizenship required (satisfied by US Citizen or Legal Alien/Resident)

MISCELLANEOUS

Firm - Firm registration required

Firm - Firm registration required for Sole Practitioners

Firm - Firm registration requires a fee

Firm - Firms that provide Audit Services require Peer Review

Firm - Firms that provide Compilation Services require Peer Review

Firm - Firms that provide Review Services require Peer Review

Firm - Has a Peer Review requirement

General - Substantially equivalent

Mobility - Offers firm practice privileges to eligible, non-resident licensees with no notice or fee required. Find specific information in the individual state licensing pages or at CPAMobility.org

Mobility - Offers individual practice privileges to eligible, non-resident licensees with no notice or fee required. Find specific information in the individual state licensing pages or at CPAMobility.org