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Initial License Requirements for Certified Public Accountants

New 120 semester hours and 2 years of acceptable experience

Effective November 21, 2026

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150 semester hours Evolution and 1 year of acceptable experience

Effective August 1, 2027

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150 semester hours and 1 year of acceptable experience

Prior to August 1, 2027

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Grandfathered 120 semester hours and 2 years of acceptable experience

Prior to August 1, 2009

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15 Years Experience

Experience in lieu of education

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Who should apply for an initial License

  • Any applicant who has never been licensed as a CPA in another U.S. state or by a foreign licensing jurisdiction that has a Mutual Recognition Agreement (MRA) with the National Association of State Board for Accountancy (NASBA);
  • Any applicant who has been licensed for less than 4 years as a CPA in another U.S. state or jurisdiction;
  • Any applicant who has been licensed as a CPA in another U.S. state or jurisdiction for more than 4 years but cannot certify 4 years of experience within the last 10 years; or
  • Any applicant who has not been licensed for more than 4 years by a foreign licensing jurisdiction that has an MRA with NASBA.