All 55 NASBA Jurisdictions · Interactive 120 / 150-Hour Credit-Gap Calculators

CPA Requirements by State & 120/150-Hour Credit Matrix

Compare Uniform CPA Examination sitting rules, traditional 150-semester-hour licensure vs. enacted 120-hour + 2-year alternative pathways, CLEP college-credit bridge math ($93/exam open-sit; $0 via military DANTES), and ongoing CPA CPE renewal trackers across all 55 U.S. jurisdictions.

55
Official NASBA Jurisdictions
120 Hrs
Standard CPA Exam Sitting Baseline
17+
120-Hr + 2-Yr Pathway States Tracked
$21,500+
Typical 30-Credit CLEP vs. MAcc Savings
Alabama (AL)

Alabama State Board of Public Accountancy

Sit: 120h
150h UAA Baseline Full Guide
Alaska (AK)

Alaska State Board of Public Accountancy

Sit: 120h
150h UAA Baseline Full Guide
Arizona (AZ)

Arizona State Board of Accountancy

Sit: 120h
150h UAA Baseline Full Guide
Arkansas (AR)

Arkansas State Board of Public Accountancy

Sit: 120h
150h UAA Baseline Full Guide
California (CA)

California Board of Accountancy

Sit: 120h
120h + 2yr Pathway Tracked Full Guide
Colorado (CO)

Colorado State Board of Accountancy

Sit: 120h
150h UAA Baseline Full Guide
Connecticut (CT)

Connecticut State Board of Accountancy

Sit: 120h
150h UAA Baseline Full Guide
Delaware (DE)

Delaware State Board of Accountancy

Sit: 120h
150h UAA Baseline Full Guide
District of Columbia (DC)

DC Board of Accountancy

Sit: 120h
150h UAA Baseline Full Guide
Florida (FL)

Florida Board of Accountancy

Sit: 120h
120h + 2yr Pathway Tracked Full Guide
Georgia (GA)

Georgia State Board of Accountancy

Sit: 120h
120h + 2yr Pathway Tracked Full Guide
Guam (GU)

Guam Board of Accountancy

Sit: 120h
150h UAA Baseline Full Guide
Hawaii (HI)

Hawaii Board of Public Accountancy

Sit: 120h
120h + 2yr Pathway Tracked
Idaho (ID)

Idaho State Board of Accountancy

Sit: 120h
150h UAA Baseline
Illinois (IL)

Illinois Board of Examiners / IDFPR

Sit: 120h
120h + 2yr Pathway Tracked Full Guide
Indiana (IN)

Indiana Board of Accountancy

Sit: 120h
150h UAA Baseline
Iowa (IA)

Iowa Accountancy Examining Board

Sit: 120h
120h + 2yr Pathway Tracked
Kansas (KS)

Kansas Board of Accountancy

Sit: 120h
150h UAA Baseline Full Guide
Kentucky (KY)

Kentucky State Board of Accountancy

Sit: 120h
150h UAA Baseline
Louisiana (LA)

State Board of CPAs of Louisiana

Sit: 120h
150h UAA Baseline
Maine (ME)

Maine Board of Accountancy

Sit: 120h
150h UAA Baseline Full Guide
Maryland (MD)

Maryland Board of Public Accountancy

Sit: 120h
150h UAA Baseline
Massachusetts (MA)

Massachusetts Board of Public Accountancy

Sit: 120h
150h UAA Baseline
Michigan (MI)

Michigan State Board of Accountancy

Sit: 120h
150h UAA Baseline
Minnesota (MN)

Minnesota Board of Accountancy

Sit: 120h
120h + 2yr Pathway Tracked Full Guide
Mississippi (MS)

Mississippi State Board of Public Accountancy

Sit: 120h
150h UAA Baseline
Missouri (MO)

Missouri State Board of Accountancy

Sit: 120h
150h UAA Baseline
Montana (MT)

Montana Board of Public Accountants

Sit: 120h
150h UAA Baseline
Nebraska (NE)

Nebraska Board of Public Accountancy

Sit: 120h
150h UAA Baseline
Nevada (NV)

Nevada State Board of Accountancy

Sit: 120h
150h UAA Baseline Full Guide
New Hampshire (NH)

New Hampshire Board of Accountancy

Sit: 120h
150h UAA Baseline
New Jersey (NJ)

New Jersey State Board of Accountancy

Sit: 120h
150h UAA Baseline
New Mexico (NM)

New Mexico Public Accountancy Board

Sit: 120h
120h + 2yr Pathway Tracked
New York (NY)

New York State Board for Public Accountancy

Sit: 120h
120h + 2yr Pathway Tracked Full Guide
North Carolina (NC)

North Carolina State Board of CPA Examiners

Sit: 120h
120h + 2yr Pathway Tracked Full Guide
North Dakota (ND)

North Dakota Board of Accountancy

Sit: 120h
150h UAA Baseline Full Guide
Northern Mariana Islands (MP)

CNMI Board of Professional Licensing

Sit: 120h
150h UAA Baseline
Ohio (OH)

Accountancy Board of Ohio

Sit: 120h
120h + 2yr Pathway Tracked Full Guide
Oklahoma (OK)

Oklahoma Accountancy Board

Sit: 120h
150h UAA Baseline Full Guide
Oregon (OR)

Oregon Board of Accountancy

Sit: 120h
150h UAA Baseline Full Guide
Pennsylvania (PA)

Pennsylvania State Board of Accountancy

Sit: 120h
120h + 2yr Pathway Tracked Full Guide
Puerto Rico (PR)

Puerto Rico Board of Accountancy

Sit: 150h
150h UAA Baseline Full Guide
Rhode Island (RI)

Rhode Island Board of Accountancy

Sit: 120h
150h UAA Baseline Full Guide
South Carolina (SC)

South Carolina Board of Accountancy

Sit: 120h
120h + 2yr Pathway Tracked Full Guide
South Dakota (SD)

South Dakota Board of Accountancy

Sit: 120h
150h UAA Baseline Full Guide
Tennessee (TN)

Tennessee State Board of Accountancy

Sit: 120h
120h + 2yr Pathway Tracked Full Guide
Texas (TX)

Texas State Board of Public Accountancy

Sit: 120h
120h + 2yr Pathway Tracked Full Guide
Utah (UT)

Utah Board of Accountancy

Sit: 120h
120h + 2yr Pathway Tracked Full Guide
Vermont (VT)

Vermont Board of Public Accountancy

Sit: 120h
150h UAA Baseline Full Guide
Virginia (VA)

Virginia Board of Accountancy

Sit: 120h
120h + 2yr Pathway Tracked
Virgin Islands (VI)

U.S. Virgin Islands Board of Public Accountancy

Sit: 150h
150h UAA Baseline Full Guide
Washington (WA)

Washington State Board of Accountancy

Sit: 120h
150h UAA Baseline Full Guide
West Virginia (WV)

West Virginia Board of Accountancy

Sit: 120h
150h UAA Baseline
Wisconsin (WI)

Wisconsin Accounting Examining Board

Sit: 120h
150h UAA Baseline
Wyoming (WY)

Wyoming Board of Certified Public Accountants

Sit: 120h
150h UAA Baseline
Always Verify Final Credit Splits & Effective Dates With Your State Board

Upper-division accounting semester hours, CLEP/community-college transfer acceptance, and 2025–2027 120-hour alternative licensure effective dates are governed by each jurisdiction's Board of Accountancy.