Other States That Have Substantially Equivalent CPA Licensure Requirements to NYS

NYSED has found these states to be substantially equivalent to New York State, taking into account the caveats detailed below the table:

Alabama* Georgia Maryland New Mexico Tennessee
Alaska Guam Massachusetts New York Texas
Arizona Hawaii* Michigan North Carolina Utah
Arkansas Idaho Minnesota North Dakota Vermont**
California** Illinois* Mississippi Ohio Virginia
CNMI Indiana Missouri Oklahoma* Washington
Colorado** Iowa Montana* Oregon West Virginia
Connecticut Kansas* Nebraska* Pennsylvania** Wisconsin
Delaware** Kentucky Nevada Rhode Island Wyoming**
District of Columbia* Louisiana New Hampshire** South Carolina  
Florida Maine New Jersey South Dakota  

* These states are two-tier. A certificate is initially obtained which does not allow the individual full privileges as a CPA. After additional requirements are met, the certificate holder may receive a license or permit. Only those CPAs holding an active license or permit are considered substantially equivalent.

** These states currently have more than one path to licensure, with at least one path meeting the 3E criteria of the UAA (baccalaureate degree or higher with 150 semester hours, minimum 1 year experience and Uniform CPA Examination). Based on their current laws/rules, these states have passed legislation terminating the alternative paths within the time limits set forth by the UAA. (The ** notation is informational and does not affect a state’s current SE status. At such time as the alternate paths to licensure expire and the 3E criteria is the sole path to licensure in these states, the ** notation will be removed.)

Approved 11/09/11

Last Updated: April 2, 2012