States with Significantly Comparable Licensure Requirements to New York State

For purposes of Licensure by Endorsement


Effective January, 2016

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

* 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 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.

*** These states currently meet the 3E pathway requirement for substantial equivalency under the UAA, and also have a historic pathway to licensure that can apply in specific cases with explicit board approval.
Last Updated: January 29, 2016