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Determinations regarding whether the educational program meets the requirements for a graduate to be eligible to apply for licensure (column J) and to sit for the licensure exam (column K)State/TerritoryBoard/Agency NameWebsiteCertification/License TitleDegree level requiredDegree major/program concentration requiredDoes a graduate degree in accounting from an AACSB accredited program meet all educational and course requirements?Minimum number of total credits required for licensureSpecific coursework and credit hours to be certified /licensed. NOTE: Column I and J may differ. Both columns should be reviewed when comparing coursework.Minimum coursework and credit hours to sit for the Uniform CPA exam NOTE: Column I and J may differ. Both columns should be reviewed when comparing coursework.Notes
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J and K – CSP coursework meets state requirements.AlabamaAlabama State Board of Public Accountancyhttps://www.asbpa.alabama.gov/Certified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Yes150 semester150 semester hours or 225 quarter hours of post secondary education
Ala. Admin. Code 30-X-4-.06
(1) An Alabama Certified Public Accountant certificate, entitling the recipient to be known as a Certified Public Accountant and to use the title or the abbreviation “C.P.A.” in connection with his name, may be issued to an applicant who has met all of the education requirements that are detailed in Sections 30-X-4-.06(2) or 30-X-4-.06(3), depending on when a candidate first sat for the Uniform CPA Examination (examination).
(3) For candidates who first sit for the examination on or after January 1, 2016, once the candidate passes all test sections of the examination, the candidate will have 36 months from the time all test sections are passed to obtain a total of 150 semester hours or 225 quarter hours of post secondary education that must include
(a) a total of 33 semester hours or equivalent quarter hours in accounting (excluding introductory courses) at the upper division undergraduate and/or graduate level, and
(b) a total of 27 semester hours or equivalent quarter hours in business courses (other than accounting courses) at the undergraduate or graduate level from among the following subject areas: economics; legal and social environment of business; business law; marketing; finance; organization, group, and individual behavior; quantitative applications in business; communication skills, and business ethics.

(a) (4) b. After January 1, 1995, any person who has not previously sat for the uniform CPA examination shall have completed a total of 150 semester hours or 225 quarter hours of postsecondary education, including a baccalaureate degree at a college or university accredited by a regional accreditation board such as the Southern Association of Colleges and Universities. The total education program shall include an accounting concentration as defined by the board and other course work as the board may require by regulation.
(5)a. Who has successfully passed a uniform examination, administered by the board or its designee, in accounting and auditing and in any other related subjects as the board deems necessary, including, but not limited to, business law and taxation, to maintain the highest standard of proficiency in the profession of public accounting.
Ala. Code § 34-1-4		120 semester hours or 180 quarter hours of postsecondary education
Ala. Admin. Code 30-X-4-.02
(c) Persons who first sit for the examination on or after January 1, 2016, must have completed a total of 120 semester hours or 180 quarter hours of postsecondary education, including a baccalaureate degree at a college or university accredited by a regional accreditation board such as the Southern Association of Colleges and Universities, with a concentration in accounting or the substantial equivalent as determined by the Board. The Board may determine that a candidate has a concentration in accounting or its substantial equivalent upon receiving evidence that the candidate has satisfied any one of the following:
1. The candidate shall have completed
(i) at least 24 semester hours or equivalent quarter hours in accounting (excluding introductory courses) at the upper division undergraduate and/or graduate level;
(ii) at least 24 semester or equivalent quarter hours in business courses (other than accounting courses) at the undergraduate or graduate level from among the following subject areas: economics; legal and social environment of business; business law; marketing; finance; organization, group, and individual behavior; quantitative applications in business; communication skills, and business ethics; or
2. The candidate shall have been awarded a graduate degree in accounting from a program that, as of the date of granting said degree, is accredited in accounting by the American Assembly of Collegiate Schools of Business (AACSB), or comparable accrediting organization recognized by the Board.

(a) (5) b. After January 1, 2016, in order to be eligible for an initial sitting for the uniform CPA examination, a person shall have completed a total of 120 semester hours or 180 quarter hours of education, including a baccalaureate degree at a college or university accredited by a regional accreditation board such as the Southern Association of Colleges and Universities.
Ala. Code § 34-1-4
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J and K – CSP coursework meets state requirements.AlaskaAlaska Board of Accountancyhttps://www.commerce.alaska.gov/web/CBPL/ProfessionalLicensing/BoardOfPublicAccountancy.aspxCertified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Yes150 semester150 hours and two years experience
(a) The education and experience requirements for an applicant are a baccalaureate degree or its equivalent conferred by a college or university acceptable to the board and additional semester hours or post-baccalaureate study so that the total educational program includes at least 150 hours, with an accounting concentration or equivalent as determined by the board by regulation to be appropriate, and two years of accounting experience satisfactory to the board.
Alaska Stat. Ann. § 08.04.120 (West)		A person is qualified to take the examination for certified public accountants if the person either
(1) has a baccalaureate degree or its equivalent conferred by a college or university acceptable to the board with
(A) an accounting concentration or the equivalent, as defined in regulations of the board;
(B) a minimum of 15 semester credit hours or 22 quarter credit hours of accounting subjects; or
(C) one year of public accounting experience under the direct supervision of a certified public accountant; or
(2) has met or is within 18 semester credit hours or 27 quarter credit hours of meeting the undergraduate educational requirements of AS 08.04.120 and has completed at least 15 semester hours or 22 quarter hours of accounting subjects.
Alaska Stat. Ann. § 08.04.150 (West)

(b) As used in AS 08.04.120, an accounting concentration consists of not less than
(1) 24 semester credit hours or 36 quarter credit hours in subjects such as
(A) accounting principles;
(B) intermediate accounting;
(C) income tax;
(D) cost accounting;
(E) auditing;
(F) advanced accounting;
(G) accounting theory;
(H) governmental accounting; or
(I) detection of fraud;
(2) nine semester credit hours or 15 quarter credit hours of business law, economics, and
(A) statistics;
(B) computer science; or
(C) algebra, calculus, or mathematics.
Alaska Admin. Code tit. 12, § 04.185

See the following document for amendments to Alaska Admin. Code tit. 12, § 04.185 effective 2/24/2022
https://www.commerce.alaska.gov/web/Portals/5/pub/CPAFiledPermanentRegulations.pdf
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J - CSP coursework does not meet state requirement. See 2a. K – CSP coursework meets state requirements.ArizonaArizona State Board of Accountancyhttps://www.azaccountancy.gov/Certified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Not specified150 semesterB. If the applicant passes the uniform certified public accountant examination and has never been certified, registered or licensed as a certified public accountant in this state or another jurisdiction, the applicant must comply with both of the following:
2. Present satisfactory evidence that the person has successfully obtained a baccalaureate degree or higher degree from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution and that the applicant has completed at least one hundred fifty semester hours of education of which:
(a) At least thirty-six semester hours are nonduplicative accounting courses of which at least thirty semester hours are upper-level courses.
(b) At least thirty semester hours are related courses.
Ariz. Rev. Stat. Ann. § 32-721

25. “Related courses” means:
(a) Business administration.
(b) Statistics.
(c) Computer science, information systems or data processing.
(d) Economics.
(e) Finance.
(f) Management.
(g) Business law.
(h) College algebra or more advanced mathematics.
(i) Advanced written communication.
(j) Advanced oral communication.
(k) General ethics.
(l) Marketing.
(m) Other courses that are closely related to the subject of accounting or that are satisfactory to the board.
Ariz. Rev. Stat. Ann. § 32-701		A. A person shall not be permitted to take the uniform certified public accountant examination unless the person presents satisfactory evidence that the person has successfully obtained a baccalaureate degree or a higher degree from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution. The evidence must show both of the following:
1. At least twenty-four semester hours of nonduplicative accounting courses of which twelve semester hours are upper-level courses.
2. At least eighteen semester hours in related courses.
B. The board may contract with a public or private entity for the administration of the examination. The examination may be conducted under a uniform examination system.
C. Within a reasonable time after the examination the board or its contracted agent shall notify each candidate of the candidate's grade. Any candidate may request a grade review or an appeal by submitting a uniform certified public accountant examination score review or appeal form to the board or the board's contracted agent.
Ariz. Rev. Stat. Ann. § 32-723

25. “Related courses” means:
(a) Business administration.
(b) Statistics.
(c) Computer science, information systems or data processing.
(d) Economics.
(e) Finance.
(f) Management.
(g) Business law.
(h) College algebra or more advanced mathematics.
(i) Advanced written communication.
(j) Advanced oral communication.
(k) General ethics.
(l) Marketing.
(m) Other courses that are closely related to the subject of accounting or that are satisfactory to the board.
Ariz. Rev. Stat. Ann. § 32-701

From the Board's Website: Helpful Hints – According to A.A.C. R4-1-101(B)(9), upper level course means: a course taken beyond the basic level, after any required prerequisite or introductory accounting course and does not include principles of accounting or similar introductory accounting courses.
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J and K– CSP coursework meets state requirements.ArkansasArkansas State Board of Public Accountancy (ASBPA)https://www.asbpa.arkansas.gov/Certified Public AccountantBaccalaureate degreeAccounting or Business (or equivalent, as determined by Board)Not specified150 semester3.11 EDUCATION REQUIREMENT FOR LICENSURE
Any candidate who successfully completes the CPA examination must also complete 150 SCH of education in order to be licensed. Successful candidates must complete this education requirement within 3 years of the date the last CPA exam section was passed. Candidates who are unable to complete this education requirement within 3 years due to extreme hardship (medical or other) may apply to the Board for an extension.
Code Ark. R. 019.00.1-3		"3.2 EDUCATION REQUIREMENT
(a) An applicant will be deemed to have met the education requirement if the applicant has earned a graduate or an undergraduate degree, either of which includes at least 30 hours in business as listed in Section 3.2(c) and at least 30 upper-level or 20 graduate hours in accounting (or a combination thereof) as listed in Section 3.2(b), from a college or university that meets the criteria for accreditation defined in Section 3.1(b). Applicants must meet the accounting education requirements defined in Section 3.2(b) and the business education requirements defined in Section 3.2(d).
(b) The accounting component of the applicant's educational program must include at least 30 semester credit hours (SCH) of undergraduate accounting courses above the principles level or 20 SCH of graduate-level accounting courses, or a combination thereof. The accounting component must include coverage of financial accounting, management accounting, governmental and not-for-profit accounting, federal taxation, auditing and attestation, and accounting information systems. The applicant must earn a grade of “C” or better in each course included in the accounting component.
(c) The business component of the applicant's educational program must include at least 30 SCH of undergraduate courses in business, other than accounting, or 20 SCH of graduate business courses other than accounting (or a combination thereof). The applicant must earn a grade of “C” or better in each course included in the business component.
(d) The Board recognizes the essential need to include coverage of ethics and written communication in the accounting component and, therefore, encourages institutions to integrate coverage of both topics appropriately in the accounting component. Arkansas State Board of Public Accountancy
(e) Content areas specified in the accounting component may be covered in stand alone courses at some institutions or may be integrated or embedded within related courses at other institutions. Institutions that use an integrated approach that covers multiple subjects will be responsible for providing the Board with documentation to establish the courses within which each content area is covered.
(f) Internship credit: The accounting or business component (but not both) may include a maximum of 3 SCH earned for an accounting internship. Internship credit may not be used to fulfill the subject matter requirements listed in 3.2(b). The business component may include a maximum of 3 SCH earned for a business internship, other than in accounting.
(g) Independent study: The accounting or business component (but not both) may include a maximum of 3 SCH earned for an independent study. When appropriately documented by the institution, these hours may be used to fulfill part of the subject matter requirements listed in 3.2(b).
Code Ark. R. 019.00.1-3"		SUPPLEMENTAL COURSE DESCRIPTIONS
Applicants may be required to submit additional documentation relating to certain courses, due to differing
catalog/transcript course titles and requirements for graduation. Also, please note that applicants are
required to submit additional documentation regarding internships and independentstudy used to satisfy the
accounting or business education requirements. The applicant, in a timely manner as directed by the Board,
must submit documentation that lists a full description of the duties performed from school officials and the
person to whom they reported. Internships and independentstudy must be listed on the official transcript.
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J - CSP coursework does not meet state requirement. See a3 and a4. K – CSP coursework meets state requirements.CaliforniaCalifornia Board of Accountancy (CBA)https://www.dca.ca.gov/cba/Certified Public AccountantBaccalaureate degreeAccounting or Business (or equivalent, as determined by Board)Not specified150 semester(a) An applicant for certified public accountant licensure after December 31, 2013, shall meet all of the following requirements:
(1) completion of 24 semester units, or the equivalent in quarter units, of accounting subjects as described in Section 9.2(b),
(2) completion of 24 semester units, or the equivalent in quarter units, of business-related subjects as described in Section 9.2(c),
(3) completion of 20 semester units, or the equivalent in quarter units, of accounting study as described in Section 11.1; and
(4) completion of 10 semester units, or the equivalent in quarter units, of ethics study as described in Business and Professions Code Section 5094.3.
(b) An applicant shall present satisfactory evidence that he or she has completed the units required in subsection (a).
Cal. Code Regs. tit. 16, § 11

(b) An applicant for the certified public accountant license shall present satisfactory evidence that the applicant has completed a baccalaureate or higher degree conferred by a college or university, meeting, at a minimum, the standards described in Section 5094, the total educational program to include a minimum of 24 semester units in accounting subjects and 24 semester units in business related subjects. This evidence shall be provided prior to admission to the examination for the certified public accountant license, except that an applicant who applied, qualified, and sat for at least two subjects of the examination for the certified public accountant license before May 15, 2002, may provide this evidence at the time of application for licensure.
Cal. Bus. & Prof. Code § 5092 (West)

(b) (2) An applicant for issuance of the certified public accountant license under this section shall present satisfactory evidence that the applicant has completed at least 150 semester units of college education, including a baccalaureate or higher degree conferred by a college or university, meeting, at a minimum, the standards described in Section 5094, the total educational program to include a minimum of 24 semester units in accounting subjects, 24 semester units in business-related subjects, and, after December 31, 2013, shall also include a minimum of 10 units of ethics study consistent with the requirements set forth in Section 5094.3 and 20 units of accounting study consistent with the regulations promulgated under subdivision (c) of Section 5094.6. This evidence shall be presented at the time of application for the certified public accountant license. Nothing in this paragraph shall be deemed inconsistent with Section 5094 or 5094.6. Nothing in this paragraph shall be construed to be inconsistent with prevailing academic practice regarding the completion of units.
(e) Applicants completing education at a college or university located outside of this state, meeting, at a minimum, the standards described in Section 5094, shall be deemed to meet the educational requirements of this section if the board determines that the education is substantially equivalent to the standards of education specified under this chapter.
Cal. Bus. & Prof. Code § 5093 (West)

(a) An applicant for licensure as a certified public accountant shall, to the satisfaction of the board, provide documentation of the completion of 10 semester units or 15 quarter units of ethics study, as set forth in paragraph (2) of subdivision (b) of Section 5093, in the manner prescribed in this section.
(b) Beginning January 1, 2017, an applicant shall complete 10 semester units or 15 quarter units in courses described in subdivisions (c), (d), (e), and (f).
(c) A minimum of three semester units or four quarter units in courses at an upper division level or higher devoted to accounting ethics, accountants' professional responsibilities, auditing, or fraud unless the course was completed at a community college, in which case it need not be completed at the upper division level or higher.
(d) A maximum of 7 semester units or 11 quarter units, in the following subjects relating to ethics:
(1) Business, government, and society.
(2) Business law.
(3) Corporate governance.
(4) Corporate social responsibility.
(5) Ethics.
(6) Fraud.
(7) Human resources management.
(8) Business leadership.
(9) Legal environment of business.
(10) Management of organizations.
(11) Morals.
(12) Organizational behavior.
(13) Professional responsibilities.
(14) Auditing.
(e)(1) A maximum of three semester units or four quarter units in courses taken in the following disciplines:
(A) Philosophy.
(B) Religion.
(C) Theology.
(2) To qualify under this subdivision, the course title shall contain one or more of the terms “introduction,” “introductory,” “general,” “fundamentals of,” “principles,” “foundation of,” or “survey of,” or have the name of the discipline as the sole name of the course title.
(f) A maximum of one semester unit of ethics study for completion of a course specific to financial statement audits.
(g) An applicant who has successfully passed the examination requirement specified under Section 5082 on or before December 31, 2013, is exempt from this section unless the applicant fails to obtain the qualifying experience as specified in Section 5092 or 5093 on or before December 31, 2015.
Cal. Bus. & Prof. Code § 5094.3 (West)

(a) The board shall, by regulation, adopt guidelines for accounting study to be included as part of the education required under Section 5093.
(b) For purposes of this section, “accounting study” means independent study or other academic work in accounting, business, ethics, business law, or other academic work relevant to accounting and business, so as to enhance the competency of students as practitioners.
Cal. Bus. & Prof. Code § 5094.6 (West)

(a) Each applicant shall present satisfactory evidence that he or she has received a baccalaureate or higher degree, has completed the accounting subjects specified in subsection (b) of this section, and has completed the business-related subjects specified in subsection (c) of this section.
(b) The applicant shall have completed a minimum of 24 semester units, or the equivalent in quarter units, selected from the following accounting subjects: accounting, auditing, financial reporting, external or internal reporting, financial statement analysis or taxation.
(c) In addition to the accounting courses described in subsection (b), an applicant shall have completed a minimum of 24 semester units, or the equivalent in quarter units, selected from the following business-related subjects: accounting subjects in excess of the 24 semester units as described in subsection (b), business administration, economics, finance, business management, marketing, computer science/information systems, statistics, business communications, mathematics, business law, or business related law courses offered by an accredited law school.
(d) Qualifying education shall be completed within the following time frames specified in this subsection:
(1) Except as provided for in subsection (d)(2), applicants shall complete the education required by this section before applying for examination for the first time.
(2) An applicant who applied, qualified, and sat for at least two subjects of the examination for the Certified Public Accountant License before May 15, 2002, may provide evidence of qualifying education at the time of application for licensure.
(e) For purposes of this article, one quarter unit is equivalent to two-thirds of one semester unit.
Note: Authority cited: Sections 5010, 5092 and 5093, Business and Professions Code. Reference: Sections 5092, 5093, 5094.3 and 5094.6, Business and Professions Code.
Cal. Code Regs. tit. 16, § 9.2

(a) For an applicant to satisfy the accounting study requirement described in Section 11(a)(3), he or she shall meet either of the following requirements:
(1) conferral of a Master of Accounting, Master of Taxation, or Master of Laws in Taxation degree, or;
(2) completion of 20 semester units, or the equivalent in quarter units, that satisfy the following requirements:
(A) a minimum of six semester units, or the equivalent in quarter units, shall be completed in accounting subjects as described in Section 9.2(b),
(B) a maximum of 14 semester units, or the equivalent in quarter units, may be completed in business-related subjects as described in Section 9.2(c),
(C) a maximum of nine semester units, or the equivalent in quarter units, may be completed in other academic work relevant to accounting and business; and
(D) a maximum of four semester units, or the equivalent in quarter units, may come from internships or independent studies courses which meet the subject matter requirements of Section 11.1(a)(2)(A) or (B).
(b) For the purposes of this section, “other academic work relevant to accounting and business” means:
(1) a maximum of three semester units, or the equivalent in quarter units, in courses that increase an applicant's oral, verbal, written, and presentation skills, as well as increase his or her ability to gather, critically analyze and assess, and reach conclusions. Courses counted towards this requirement shall be completed in any of the following disciplines: English, Communications, Journalism, or the Physical, Life, Natural, and Social Sciences;
(2) a maximum of three semester units, or the equivalent in quarter units, in courses in foreign languages, which may include sign language, or in courses containing the word “culture,” “cultural,” or “ethnic” in the course title; and,
(3) a maximum of three semester units, or the equivalent in quarter units, in courses that provide applicants with information on the business, economic, or financial market within which a particular industry operates. Courses shall either include the word “industry” or “administration” in the course title, or be completed in one of the following disciplines: Engineering, Architecture, or Real Estate.
Cal. Code Regs. tit. 16, § 11.1		"(b) An applicant for the certified public accountant license shall present satisfactory evidence that the applicant has completed a baccalaureate or higher degree conferred by a college or university, meeting, at a minimum, the standards described in Section 5094, the total educational program to include a minimum of 24 semester units in accounting subjects and 24 semester units in business related subjects. This evidence shall be provided prior to admission to the examination for the certified public accountant license, except that an applicant who applied, qualified, and sat for at least two subjects of the examination for the certified public accountant license before May 15, 2002, may provide this evidence at the time of application for licensure.
Cal. Bus. & Prof. Code § 5092 (West)"

(b)(1) An applicant for admission to the certified public accountant examination under this section shall present satisfactory evidence that the applicant has completed a baccalaureate or higher degree conferred by a degree-granting university, college, or other institution of learning accredited by a regional or national accrediting agency included in a list of these agencies published by the United States Secretary of Education under the requirements of the federal Higher Education Act of 1965 as amended (20 U.S.C. Sec. 1001 et seq.), or meeting, at a minimum, the standards described in subdivision (c) of Section 5094. The total educational program shall include a minimum of 24 semester units in accounting subjects and 24 semester units in business-related subjects. This evidence shall be provided at the time of application for admission to the examination, except that an applicant who applied, qualified, and sat for at least two subjects of the examination for the certified public accountant license before May 15, 2002, may provide this evidence at the time of application for licensure.
(A) An applicant enrolled in a program at an institution as described in this paragraph that grants conferral of a baccalaureate degree upon completion of the 150 semester units required by paragraph (2) of this subdivision may satisfy the requirements of this paragraph if the applicant's institution mails the applicant's official transcript or its equivalent together or separately with a letter signed by the institution's registrar, or its equivalent, directly to the board pursuant to subdivision (c) of Section 5094. The letter shall include all of the following:
(i) A statement that the applicant is enrolled and in good standing in a program that will result in the conferral of a baccalaureate degree upon completion of either a master's degree or the 150 semester units required by paragraph (2) of this subdivision.
(ii) A statement that the applicant has completed all requirements, including general education and elective requirements, for a baccalaureate degree and the only reason the college or university has yet to confer the degree is because the applicant is enrolled in a program that confers a baccalaureate degree upon completion of either a master's degree or the 150 semester units required by paragraph (2) of this subdivision.
(iii) The date on which the applicant met all of the college's or university's requirements for conferral of a baccalaureate degree.
(B) The total educational program for an applicant described in subparagraph (A) shall include a minimum of 24 semester units in accounting subjects and 24 semester units in business-related subjects. This evidence shall be provided at the time of application for admission to the examination, except that an applicant who applied, qualified, and sat for at least two subjects of the examination for the certified public accountant license before May 15, 2002, may provide this evidence at the time of application for licensure.
(2) An applicant for issuance of the certified public accountant license under this section shall present satisfactory evidence that the applicant has completed at least 150 semester units of college education, including a baccalaureate or higher degree conferred by a college or university, meeting, at a minimum, the standards described in Section 5094, the total educational program to include a minimum of 24 semester units in accounting subjects, 24 semester units in business-related subjects, and, after December 31, 2013, shall also include a minimum of 10 units of ethics study consistent with the requirements set forth in Section 5094.3 and 20 units of accounting study consistent with the regulations promulgated under subdivision (c) of Section 5094.6. This evidence shall be presented at the time of application for the certified public accountant license. Nothing in this paragraph shall be deemed inconsistent with Section 5094 or 5094.6. Nothing in this paragraph shall be construed to be inconsistent with prevailing academic practice regarding the completion of units.
Cal. Bus. & Prof. Code § 5093 (West)

See also
16 CCR § 9.2
§ 9.2. Education Required Under Business and Professions Code Sections 5092 and 5093.		https://dca.ca.gov/cba/applicants/cpa_license_quick_tips.pdf
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J - CSP coursework does not meet state requirement. See 2 and 2c(b). K - CSP coursework meets state requirements.ColoradoColorado State Board of Accountancyhttps://dpo.colorado.gov/AccountancyCertified Public AccountantBaccalaureate degree
(1) On and after July 1, 2015, a person meets the educational and experience requirements necessary to be issued a certificate of certified public accountant if the applicant:
(a)(I) Has a baccalaureate or higher degree conferred by an accredited college or university with an accounting program approved by the board or has a baccalaureate with a nonaccounting concentration supplemented by what the board determines to be the equivalent of an accounting concentration, including related courses in other areas of business administration
Colo. Rev. Stat. Ann. § 12-100-108 (West)

7. Baccalaureate Degree
A degree conferred by a college or university that demonstrates the recipient has obtained not less than 120 credit hours of higher education.
3 Colo. Code Regs. § 705-1:1.1-B		Accounting or Business (or equivalent, as determined by Board)Not specified150 semester(1) On and after July 1, 2015, a person meets the educational and experience requirements necessary to be issued a certificate of certified public accountant if the applicant:
(a)(I) Has a baccalaureate or higher degree conferred by an accredited college or university with an accounting program approved by the board or has a baccalaureate with a nonaccounting concentration supplemented by what the board determines to be the equivalent of an accounting concentration, including related courses in other areas of business administration; and
(II) Has completed at least one hundred fifty semester hours of college education approved by the board;
(b) Has successfully completed a course of study concerning the subject of professional ethics approved by the board and passed a written examination concerning the subject prepared and given by educational institutions or professional organizations deemed qualified by the board to administer the examination
Colo. Rev. Stat. Ann. § 12-100-108 (West)

An individual who has a Baccalaureate Degree or higher degree and who has fulfilled the requirements described in this Rule 1.2(E) has met the education requirements necessary for certification.
1. An Applicant must have successfully completed a total of 150 semester hours of non-duplicative coursework at the undergraduate or graduate level.
2. The Applicant must have completed at least thirty-three semester hours of non-duplicative accounting coursework at the undergraduate or graduate level with awarded or acceptable for credit from an accredited college or university.
a. All courses must be designated by an accounting program code or the Applicant must otherwise demonstrate that the coursework was in accounting;
b. The thirty-three semester hours must include twenty-seven semester hours of accounting courses, excluding introductory accounting courses, covering the subject areas described in Rule 1.2(D)(1)(a);
c. Of the twenty-seven semester hours required in paragraph (b), a total of six semester hours must be in auditing, which must include a three semester hour, or more, course concentrating on U.S. GAAS. “Concentrating on U.S. GAAS” means that any course content referencing non-U.S. standards is incidental to the course. The remaining semester hours required under this subsection (c) may be in advanced auditing or a subset of basic auditing such as fraud examination, forensic accounting, or information technology auditing;
d. Introductory accounting courses means courses such as principles of accounting, accounting and tax software courses, payroll accounting, and other basic accounting courses as determined by the Board. Such courses will not count towards the twenty-seven hour requirement.
e. The twenty-seven hours required in paragraph (B) must include a three-semester hour, or more, course concentrating on accounting or business ethics, which may include the following topics: the ethical responsibilities of accountants, both personal and professional; ethical dilemmas facing accountants; ethical theory; the various accounting codes of conduct and ethical guidance for accountants; and the application of ethical theory, codes of conduct, and professional standards.
3. The applicant must have successfully completed at least twenty-seven semester hours of non- duplicative coursework in business administration at the undergraduate or graduate level, which must include:
a. Of the twenty-seven semester hours, no more than nine semester hours can be in any single subject area. But semester hours in excess of the nine-hour maximum may count toward the total 150 semester hour requirement.
b. All coursework must address subject areas as provided in Rule 1.2(D)(2), but the coursework need not be taken within the business or accounting department.
4. The courses required in this Rule 1.2(E) must be taken at an Accredited Baccalaureate Granting College or: (1) such a college must accept the courses by including them in its official transcript or verify to the Board that it would accept the courses for credit towards graduation; (2) the courses must be acceptable for transfer to such a college pursuant to a transfer articulation agreement approved or accepted by the Colorado Department of Higher Education or what the Board determines to be an equivalent regulatory agency of another jurisdiction; or (3) the Board may accept the findings of an academic credential evaluation provided pursuant to Rule 1.2(B).
3 Colo. Code Regs. § 705-1:1.2-E		1. An applicant must have completed at least twenty-seven semester hours of non-duplicative accounting coursework at the undergraduate or graduate level with awarded or acceptable for credit from an accredited college or university. The transcripts must indicate an accounting program code or the applicant must otherwise demonstrate that the coursework was in accounting. The twenty-seven semester hours must include the following:
a. Twenty-one semester hours of accounting courses, excluding introductory accounting courses, covering subject areas such as:
(1) Accounting Ethics
(2) Accounting Information Systems
(3) Accounting Research and Analysis
(4) Accounting Theory
(5) Auditing and Attestation Services
(6) Financial Accounting and Reporting of Business Organizations
(7) Financial Accounting and Reporting for Government and Not-for-Profit Entities
(8) Financial Statement Analysis
(9) Fraud Examination
(10) Internal Controls and Risk Assessment
(11) Managerial or Cost Accounting
(12) Taxation
(13) Tax Research and Analysis
(14) Forensic accounting
(15) Tax auditing
(16) Other areas as approved by the Board
b. The twenty-one semester hours must include a three semester hour, or more, auditing course concentrating on U.S. GAAS. “Concentrating on U.S. GAAS” means that any course content referencing non-U.S. standards is incidental to the course.
c. Introductory accounting courses means courses such as principles of accounting, accounting and tax software courses, payroll accounting, and other basic accounting courses as determined by the Board. Such courses will not count towards the twenty-one hour requirement.
2. An applicant must successfully complete at least twenty-one semester hours of non- duplicative coursework in business administration at the undergraduate or graduate level that addresses subject areas such as:
a. Behavior of Organizations, Groups, and Persons
b. Business or Accounting Communications
c. Business Ethics
d. Business Law
e. Computer Information Systems
f. Economics
g. Finance
h. Legal and Social Environment of Business
i. Management
j. Marketing
k. Quantitative Applications in Business
l. Statistics
m. Other areas as approved by the Board
3. Of the twenty-one semester hours, no more than six semester hours can be in any single subject area. But semester hours in excess of the six-hour maximum may count toward the total 120 semester hour requirement.
4. All coursework must address subject areas as provided in paragraph (2) of this Rule 1.2(D), but the coursework need not be taken within the business or accounting department.
5. The courses required in this Rule 1.2(D) must be taken at an Accredited Baccalaureate Granting College or: (1) such a college must accept the courses by including them in its official transcript or verify to the Board that it would accept the courses for credit towards graduation; (2) the courses must be acceptable for transfer to such a college pursuant to a transfer articulation agreement approved or accepted by the Colorado Department of Higher Education or what the Board determines to be an equivalent regulatory agency of another jurisdiction; or (3) the Board may accept the findings of an academic credential evaluation provided pursuant to Rule 1.2(B).
3 Colo. Code Regs. § 705-1:1.2-D
8
J - CSP coursework does not meet state requirement. See c. K - CSP coursework does not meet state requirement. See 2.ConnecticutState Board of Accountancy - Connecticuthttps://portal.ct.gov/DCP/Occupational-and-Professional-Division/Occupational-Boards/State-Board-of-AccountancyCertified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Not specified150 semester(c) An applicant who takes the examination for the first time on or after January 1, 2000 shall have completed 150 semester hours of college education, including a baccalaureate degree, at a college or university accredited by a regional accrediting commission subscribing to established national policies and procedures or of equivalent accreditation as determined by the board. Such an applicant shall have received credit for at least 36 semester hours in accounting education, which may include the basic or introductory accounting course; at least 30 semester hours in economics and business administration education other than accounting; and at least 60 semester hours in general education. The balance may consist of any for-credit courses, including courses in excess of the minimums set forth in the preceding sentence.
Conn. Agencies Regs. 20-280-22

From the Board's website:
Education Requirements to Receive a CPA Certificate
Those who took the CPA exam for the first time after January 1, 2000 must have completed 150 semester hours of postsecondary education at a college or university accredited by a CHEA Regional Accrediting Organization in order to be eligible to receive a CPA certificate. These 150 semester hours must include:
A baccalaureate degree
36 semester hours in accounting. The institution offering the course will designate these courses as accounting specific in there course offering, typically with the ACC or ACCT class designation.
30 semester hours in economics or business courses other than accounting. Course descriptions are needed to determine whether the course is sufficiently related to economics or business. The following are examples of courses that may be considered business or economics courses:
Business Finance
Financial Management
Managerial Finance
Business Law
Commercial Law
Principles of Management
Organizational Behavior
Principles of Marketing
Marketing Strategies
Business Statistics
Note that advertising, retailing, and insurance courses are typically NOT accepted as business or economics courses.
60 semester hours in general education. These may include any accounting, business, or economics classes that exceed the above requirements.		(c) An applicant may apply to take the examination if such person, at the time of the examination, has completed not less than one hundred twenty semester hours of education, as determined by the board by regulation to be appropriate. The educational requirements for a certificate shall be prescribed in regulations to be adopted by the board as follows:
(2) After January 1, 2000, at least one hundred fifty semester hours of college education including a baccalaureate or higher degree conferred by a college or university acceptable to the board. The total educational program shall include an accounting concentration or equivalent, as determined by the board by regulation to be appropriate.
Conn. Gen. Stat. Ann. § 20-281c (West)

(c) An applicant who takes the examination for the first time on or after January 1, 2000 shall have completed 150 semester hours of college education, including a baccalaureate degree, at a college or university accredited by a regional accrediting commission subscribing to established national policies and procedures or of equivalent accreditation as determined by the board. Such an applicant shall have received credit for at least 36 semester hours in accounting education, which may include the basic or introductory accounting course; at least 30 semester hours in economics and business administration education other than accounting; and at least 60 semester hours in general education. The balance may consist of any for-credit courses, including courses in excess of the minimums set forth in the preceding sentence.
Conn. Agencies Regs. 20-280-22

(a) Educational qualifications to sit for the certified public accountant's examination.
An applicant shall be eligible to apply to sit for the examination for the first time on or after May 26, 2007 if he or she, at the time of the examination, has completed not less than one hundred twenty (120) semester hours of education at a college accredited by the regional accrediting commission subscribing to the national policies and procedures established by the Council for Higher Education Accreditation; or a college of equivalent accreditation as determined by the Connecticut State Board of Accountancy. The candidate shall have received credit for at least forty-six (46) semester hours from such an accredited college in the study of accounting and related subjects, including, but not limited to business law, economics, and finance; of which at least twenty-four (24) semester hours shall be in the study of accounting.
Conn. Agencies Regs. 20-280-23

From the Board's website:
Effective immediately, candidates to become CPAs can begin taking the exam once they have completed 120 hours of education and do not have to wait until they earn their degree. A degree is still necessary to become a CPA, but not to take the exam.

Education Requirements to Sit for the CPA Exam
Those applying to take the CPA exam for the first time after May 26, 2007 must have completed a baccalaureate degree program at a college or university accredited by a CHEA Regional Accrediting Organization in order to be eligible to sit for the CPA exam. The applicant must have:
A baccalaureate degree
46 semester hours in the study of accounting and related subjects, including, but not limited to:
24 semester hours in accounting. The institution offering the course will designate these courses as accounting specific in their course offering, typically with the ACC or ACCT class designation.
At least one business law course
At least one economics course
At least one finance course
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J - CSP coursework does not meet state requirement. CSP does not currently offer a AIS course. AIS will be offered for the first time in Spring 2023. K – CSP coursework meets state requirements.DelawareDelaware State Board of Accountancyhttps://dpr.delaware.gov/boards/accountancy/Certified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Not specified150 semester(c) The applicant has completed at least 150 semester hours of college education including a baccalaureate or higher degree conferred by an accredited college or university acceptable to the Board, the total educational program to include an accounting concentration or equivalent as determined by Board rule to be appropriate;
Del. Code Ann. tit. 24, § 107 (West)

6.2.4 Evidence in a form satisfactory to the Board that the applicant has completed at least 150 semester hours of college education including a Baccalaureate Degree or a higher degree or met the educational requirements of a state that was deemed to be substantially equivalent as of January 1, 2009 and in which the applicant was a CPA examination candidate and passed said exam. The total educational program shall include a concentration in accounting.
6.2.4.2 The concentration in accounting must be completed at an accredited college or university and consist of at least 24 semester hours of courses in accounting principles, intermediate accounting, cost accounting, tax, auditing, advanced accounting, accounting information systems, and law. Courses in other business subjects, such as banking, computer science, economics, finance, insurance, management and marketing will not be accepted as accounting courses for this purpose.
Code Del. Regs. 100-6.0		(d) The applicant has successfully passed the Uniform Certified Public Accountant Examination and/or such successor examinations as may be required to qualify for a permit to practice, provided that the applicant may not sit for said exams until that applicant has successfully completed at least 120 semester hours of college education including a baccalaureate or higher degree conferred by an accredited college or university acceptable to the Board, the total educational program to include an accounting concentration or equivalent as determined by Board rule to be appropriate;
Del. Code Ann. tit. 24, § 107 (West)
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J - CSP coursework does not meet state requirement. CSP does not offer a course in commercial law. K – CSP coursework meets state requirements.District of ColumbiaDepartment of Consumer and Regulatory Affairs (DCRA) District of Columbia Board of Accountancyhttps://dcra.dc.gov/accountancyCertified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Not specified150 semester2503.8 For the purposes of this chapter, a concentration in accounting, or the equivalent, shall consist of a minimum of three (3) semester hours in commercial law and a minimum of twenty-four (24) semester hours in accounting subjects. The accounting subjects shall include courses in financial accounting, auditing, cost accounting, and federal income taxes.
D.C. Mun. Regs. tit. 17, § 2503		2505.9 The Board shall approve an application to take the Certified Public Accountant Examination if the applicant establishes to the satisfaction of the Board that he or she:
(a) Holds a baccalaureate degree with a concentration in accounting conferred by a college or university recognized by the Board, or holds that which the Board determines to be substantially the equivalent thereof; or
(b) Holds a baccalaureate degree acceptable to the Board supplemented with the equivalent of an accounting concentration, including related courses in other areas of business administration; and
(c) For an applicant receiving his or her baccalaureate degree after January 1, 2000, in addition to meeting the requirements of either paragraphs (a) or (b) of this subsection, the applicant must possess one hundred twenty (120) semester hours of college education; provided, that such an applicant will not be eligible for licensure unless or until the candidate possesses one hundred fifty (150) semester hours of college education, as required by § 2503.1(c).
D.C. Mun. Regs. tit. 17, § 2505
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J - CSP coursework does not meet state requirement. See 2a. K – CSP coursework meets state requirements.FloridaFlorida Board of Accountancy (FLBOA)http://www.myfloridalicense.com/DBPR/certified-public-accounting/Certified Public AccountantBaccalaureate degreeAccounting or Business (or equivalent, as determined by Board)Not specified150 semester(3) An applicant for licensure must have at least 150 semester hours of college education, including a baccalaureate or higher degree conferred by an accredited college or university, with a concentration in accounting and business in the total educational program to the extent specified by the board.
Fla. Stat. Ann. § 473.308 (West)

(2) For purposes of Section 473.308, F.S., if application for licensure is made after August 1, 1983, an applicant must have at least 150 semester hours or 225 quarter hours of college education, including a baccalaureate degree or higher conferred by an accredited college or university with a major in accounting, or its equivalent. The applicant's total education program shall include a concentration in accounting and business as follows:
(a) 30 semester or 45 quarter hours in accounting education at the upper division level which shall include coverage of auditing, cost and managerial accounting, financial accounting, and taxation. Of these courses, the applicant must complete 3 semester hours or 4 quarter hours of financial accounting based upon United States Generally Accepted Accounting Principles (GAAP) and 3 semester hours or 4 quarter hours of taxation for accounting standards based upon United States federal and state laws. Not more than 3 semester or 4 quarter hours may be internship programs which may be applied to the 30 semester or 45 quarter hours in accounting (internship courses must be taken in conjunction with other traditional coursework at an institution and must appear on the transcript). Further, any remaining internship credit if otherwise acceptable would be applied to the general business requirement;
(b) 36 semester or 54 quarter hours in general business education which shall include not less than the equivalent of 3 semester or 4 quarter hours in business law courses based upon United States federal and state laws. Vocational and clerical type courses will not count either toward the accounting requirement set forth in subsection 61H1-27.002(2), F.A.C., or this general business education requirement. Specialized industry courses will be acceptable as general business courses but not as accounting courses unless as defined in subsection 61H1-27.002(2), F.A.C., and they have an accounting prefix, further such courses in order to qualify must be certified by the chairman of the school or college's accounting department as qualifying for general business credit. Written or oral communication courses will qualify for the general business requirement if they have a business or accounting prefix or if they are reflected in the catalog in the school or college as relating directly to the school or college's business or accounting requirements.
(3) To be eligible to take the licensure examination, an applicant shall have completed 120 semester or 180 quarter hours as follows:
(a) 24 semester or 36 quarter hours in accounting education at the upper division level which shall include coverage of auditing, cost and managerial accounting, financial accounting, and taxation. Of these courses, the applicant must complete 3 semester hours or 4 quarter hours of financial accounting based upon United States Generally Accepted Accounting Principles (GAAP) and 3 semester hours or 4 quarter hours of taxation for accounting standards based upon United States federal and state laws. Not more than 3 semester or 4 quarter hours may be internship programs which may be applied to the 24 semester or 36 quarter hours in accounting (internship courses must be taken in conjunction with other traditional coursework at an institution and must appear on the transcript). Further, any remaining internship credit if otherwise acceptable would be applied to the general business requirement;
(b) 24 semester or 36 quarter hours in general business education which shall include not less than the equivalent of 3 semester or 4 quarter hours in business law courses based upon United States federal and state laws. Vocational and clerical type courses will not count either toward the accounting requirement set forth in subsection 61H1-27.002(2), F.A.C., or this general business education requirement. Specialized industry courses will be acceptable as general business courses but not as accounting courses unless as defined in subsection 61H1-27.002(2), F.A.C., and they have an accounting prefix; further such courses in order to qualify must be certified by the chairman of the school or college's accounting department as qualifying for general business credit. Written or oral communication courses will qualify for the general business requirement if they have a business or accounting prefix or if they are reflected in the catalog in the school or college as relating directly to the school or college's business or accounting requirements.
(4) For purposes of this rule, upper division accounting hours other than elementary above the minimum requirement may be substituted for general business hours. Elementary accounting subjects shall not be accepted as general business education. Elementary accounting subjects include principles of financial and managerial accounting courses even if they are covered in a three course sequence, are titled “introductory,” “fundamentals” or “principles” and even if they are offered at the graduate level. All accounting courses and not less than 21 semester or 32 quarter hours of general business courses must be at the upper division level. For the purpose of paragraph 61H1-27.002(2)(b), F.A.C., all general business courses, including accounting courses in excess of the 36 hours required, must be taken at the upper division level, except for Introductory Macro and Micro Economics, Business Law, Introductory Statistics, Introduction to Computer Information Systems, and any written or oral communication course described in paragraph 61H1-27.002(2)(b), F.A.C. Lower level general business courses, other than those listed above, posted to transcripts after August 31, 1989 will not count. Standardized tests, such as CLEP, are not acceptable for accounting or general business courses; however, advanced placement (AP) courses will be counted if the applicant has been granted college credit for those AP courses by their degree-granting institution.
(a) Upper division, as used in Rule 61H1-27.002, F.A.C., means courses above the prinicipal introductory level.
(b) If an applicant has taken a course at the lower division at a senior institution, and that institution has reclassified the course to the upper division at the time of application to Florida, the course will be deemed upper division for the purpose of Rule 61H1-27.002, F.A.C.
(5) Re-applicants whose original application for the CPA examination was approved prior to August 2, 1983, may elect to satisfy subsection 61H1-27.002(1), F.A.C.
(6) For purposes of subsection 61H1-27.002(2), F.A.C., and Section 473.306, F.S., a baccalaureate degree will not be considered as meeting the statutory requirement for a major in accounting or its equivalent unless all credit hours accepted by the college or university as part of the degree requirement are listed as courses in the catalogues of all institutions attended.
(7) If an applicant takes duplicate courses, only one of these courses will be counted. For purposes of this rule, all CPA Examination Review courses will be deemed to be duplicate courses.
(a) Courses will be considered duplicated if they cover a substantially equivalent professional area of knowledge even if separated by a span of time and even if some of the professional, technical and/or legal issues have been changed or modified.
(b) Regarding CPA Review courses, by definition these courses cover material already studied. Accordingly, no exception will be made to consider a CPA Review course non-duplicative, regardless of statements by applicants, professors, or academic administrators that additional topics are covered or the material covered only superficially in prior courses is covered in more detail in a “review” course.
Fla. Admin. Code Ann. r. 61H1-27.002		(2) An applicant is entitled to take the licensure examination to practice in this state as a certified public accountant if:
(a) The applicant has completed 120 semester hours or 180 quarter hours from an accredited college or university with a concentration in accounting and business courses as specified by the board by rule
Fla. Stat. Ann. § 473.306 (West)

(3) To be eligible to take the licensure examination, an applicant shall have completed 120 semester or 180 quarter hours as follows:
(a) 24 semester or 36 quarter hours in accounting education at the upper division level which shall include coverage of auditing, cost and managerial accounting, financial accounting, and taxation. Of these courses, the applicant must complete 3 semester hours or 4 quarter hours of financial accounting based upon United States Generally Accepted Accounting Principles (GAAP) and 3 semester hours or 4 quarter hours of taxation for accounting standards based upon United States federal and state laws. Not more than 3 semester or 4 quarter hours may be internship programs which may be applied to the 24 semester or 36 quarter hours in accounting (internship courses must be taken in conjunction with other traditional coursework at an institution and must appear on the transcript). Further, any remaining internship credit if otherwise acceptable would be applied to the general business requirement;
(b) 24 semester or 36 quarter hours in general business education which shall include not less than the equivalent of 3 semester or 4 quarter hours in business law courses based upon United States federal and state laws. Vocational and clerical type courses will not count either toward the accounting requirement set forth in subsection 61H1-27.002(2), F.A.C., or this general business education requirement. Specialized industry courses will be acceptable as general business courses but not as accounting courses unless as defined in subsection 61H1-27.002(2), F.A.C., and they have an accounting prefix; further such courses in order to qualify must be certified by the chairman of the school or college's accounting department as qualifying for general business credit. Written or oral communication courses will qualify for the general business requirement if they have a business or accounting prefix or if they are reflected in the catalog in the school or college as relating directly to the school or college's business or accounting requirements.
(4) For purposes of this rule, upper division accounting hours other than elementary above the minimum requirement may be substituted for general business hours. Elementary accounting subjects shall not be accepted as general business education. Elementary accounting subjects include principles of financial and managerial accounting courses even if they are covered in a three course sequence, are titled “introductory,” “fundamentals” or “principles” and even if they are offered at the graduate level. All accounting courses and not less than 21 semester or 32 quarter hours of general business courses must be at the upper division level. For the purpose of paragraph 61H1-27.002(2)(b), F.A.C., all general business courses, including accounting courses in excess of the 36 hours required, must be taken at the upper division level, except for Introductory Macro and Micro Economics, Business Law, Introductory Statistics, Introduction to Computer Information Systems, and any written or oral communication course described in paragraph 61H1-27.002(2)(b), F.A.C. Lower level general business courses, other than those listed above, posted to transcripts after August 31, 1989 will not count. Standardized tests, such as CLEP, are not acceptable for accounting or general business courses; however, advanced placement (AP) courses will be counted if the applicant has been granted college credit for those AP courses by their degree-granting institution.
(a) Upper division, as used in Rule 61H1-27.002, F.A.C., means courses above the prinicipal introductory level.
(b) If an applicant has taken a course at the lower division at a senior institution, and that institution has reclassified the course to the upper division at the time of application to Florida, the course will be deemed upper division for the purpose of Rule 61H1-27.002, F.A.C.
(5) Re-applicants whose original application for the CPA examination was approved prior to August 2, 1983, may elect to satisfy subsection 61H1-27.002(1), F.A.C.
(6) For purposes of subsection 61H1-27.002(2), F.A.C., and Section 473.306, F.S., a baccalaureate degree will not be considered as meeting the statutory requirement for a major in accounting or its equivalent unless all credit hours accepted by the college or university as part of the degree requirement are listed as courses in the catalogues of all institutions attended.
(7) If an applicant takes duplicate courses, only one of these courses will be counted. For purposes of this rule, all CPA Examination Review courses will be deemed to be duplicate courses.
(a) Courses will be considered duplicated if they cover a substantially equivalent professional area of knowledge even if separated by a span of time and even if some of the professional, technical and/or legal issues have been changed or modified.
(b) Regarding CPA Review courses, by definition these courses cover material already studied. Accordingly, no exception will be made to consider a CPA Review course non-duplicative, regardless of statements by applicants, professors, or academic administrators that additional topics are covered or the material covered only superficially in prior courses is covered in more detail in a “review” course.
Fla. Admin. Code Ann. r. 61H1-27.002
12
J - CSP coursework does not meet state requirement. See d. K – CSP coursework meets state requirements.GeorgiaGeorgia State Board of Accountancy (GSBA)https://gsba.georgia.gov/Certified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Not specified150 semester(b) (3) (A)(ii) After January 1, 1998, any individual who has not previously sat for the uniform written examination for the certificate of certified public accountant must have completed a total of 150 semester hours or 225 quarter hours of college education, including a baccalaureate degree awarded by a college or university accredited by either a national or regional accrediting organization recognized by the board. The total educational program shall include an undergraduate accounting concentration as defined by the board or what the board determines to be the substantial equivalent of an undergraduate accounting concentration
Ga. Code Ann. § 43-3-9 (West)

(1) Upon passing the examination prescribed in Sections 20-3-.01 or 20-3.06(b), an applicant believing himself or herself to be otherwise qualified may apply for a license as a CPA. The application form is obtainable from the Office of the Board. Said applicant shall demonstrate to the satisfaction of the Board that said applicant has:
(d) Presented to the Board evidence that the applicant has received a baccalaureate degree or completed the requirements therefore, conferred by a college or university accredited by a national or regional accrediting organization recognized by the Board, with a concentration in accounting or what the Board determines to be the substantial equivalent of an accounting concentration, or with a non-accounting concentration supplemented by what the Board determines to be the substantial equivalent of an accounting concentration, including related courses in other areas of business administration; and after January 1,1998, any individual who has not previously sat for the uniform written examination for the certificate of CPA must have completed a total of 150 semester hours or 225 quarter hours of college education, including a baccalaureate degree awarded by a college or university accredited by either a national or regional accrediting organization recognized by the Board. The total educational program shall include an undergraduate accounting concentration and related courses in other areas of business administration or the substantial equivalent of the foregoing. An applicant who has completed 45 quarter hours or 30 semester hours in accounting subjects above the elementary level and 36 quarter hours or 24 semester hours in general business subjects at a four year accredited college or university which offers a baccalaureate degree will be deemed to have satisfied the accounting concentration and related business course requirements;
Ga. Comp. R. & Regs. 20-3-.08		(1) In order to be eligible for examination, an applicant must have received a baccalaureate degree conferred or completed the requirements for the baccalaureate degree, by a college or university accredited by a national or regional accrediting organization recognized by the Board with a concentration in accounting or, with a non-accounting concentration, supplemented by what the Board determines to be the substantial equivalent to an accounting concentration. Applicants must have completed 30 quarter hours or 20 semester hours in accounting subjects above the elementary level at a four-year accredited college or university which offers a baccalaureate degree.
(2) For the purpose of equating semester and quarter hours, the following formulas are used:
1.5 x semester hours = quarter hours
2/3 x quarter hours = semester hours
Ga. Comp. R. & Regs. 20-3-.02
13
J and K– CSP coursework meets state requirements.HawaiiHawaii Board of Public Accountancyhttp://cca.hawaii.gov/pvl/boards/accountancy/Certified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Not specified150 semester(b) The educational requirement for a license shall include a baccalaureate degree conferred by a college or university recognized by the board and:
(1) Completion of not less than thirty semester hours of study in addition to those semester hours required for a baccalaureate degree. The baccalaureate degree and the thirty semester hours of additional study shall include a minimum of eighteen semester hours of upper division or graduate level accounting or auditing subjects. The content of the additional qualifying hours of study shall be determined by rules adopted by the board pursuant to chapter 91; or
(2) If the applicant has a minimum of eighteen semester hours of upper division or graduate level accounting and auditing subjects, the applicant may elect to replace the thirty semester hours with an additional thirty months of professional experience in a public accounting practice. This experience shall not be credited toward the experience requirements in subsection (d).
Haw. Rev. Stat. Ann. § 466-5 (West)

Effective December 31, 2000, an applicant for licensure shall have at least one-hundred-fifty semester hours of college education. Within the one-hundred-fifty semester hours, the applicant shall have:
(1) A baccalaureate or higher degree conferred by a college or university acceptable to the board; and
(2) An accounting concentration or its equivalent as specified in the rules of the board;
Haw. Rev. Stat. Ann. § 466-5.5 (West)

(c) An applicant who did not earn conditional credits prior to December 31, 2000 and who passed the examination after December 31, 2000, shall, in addition to meeting the requirements in subsection (a), present evidence of satisfactory completion of at least one hundred fifty semester hours of college education which shall include:
(1) At least twenty-four semester hours in accounting courses, of which at least eighteen semester hours are upper division or graduate level accounting courses, including without limitation courses in:
(A) Financial accounting;
(B) Auditing;
(C) Taxation; and
(D) Managerial accounting; and
(2) At least twenty-four semester hours in upper division or graduate level accounting or non-accounting business-related courses including without limitation courses in:
(A) Economics;
(B) Legal and social environment of business;
(C) Business law;
(D) Marketing;
(E) Finance;
(F) Organizational, group, and individual behavior;
(G) Quantitative applications in business;
(H) Communication skills;
(I) Business ethics;
(J) Globalization;
(K) Total-quality management;
(L) Computer science;
(M) Human relations; or
(N) Other business related courses.
(d) Each applicant shall present evidence satisfactory to the board that the requirements provided in section 466-5(f), or 466-5.5, HRS, as applicable, have been met. Satisfactory evidence shall take the form of a certified copy of a diploma, a certified transcript (date and degree granted), or a statement from a college official indicating that the applicant will graduate within one hundred twenty days after the examination.
Haw. Code R. 16-71-17 (Weil)		(f) The board may allow an applicant to sit for the Uniform Certified Public Accountant Examination, if the applicant has met at least one of the following:
(1) Baccalaureate degree in accounting conferred by a college or university acceptable to the board; or
(2) Baccalaureate degree with a major in a subject other than in accounting, plus eighteen semester hours of upper division or graduate level accounting or auditing subjects, conferred by a college or university acceptable to the board; or
(3) Baccalaureate degree or its equivalent in accounting, conferred by a college or university outside of the United States, and submission of a letter of acceptance from an accredited United States college or university to its advanced degree program or an educational equivalency report prepared by an evaluator approved by the board.
Haw. Rev. Stat. Ann. § 466-5 (West)

From the Board's website:
Amendments to Hawaii Revised Statutes §466-5.5 were approved by the Governor on June 6, 2002. Act 135, SLH 2002, now allows a candidate with a bachelor's degree (which requires approximately 120 semester hours of college education) to sit for the CPA examination; and retains the 150-semester hour education requirement to obtain a license as a certified public accountant in the State of Hawaii. Thus, Act 135 makes the educational requirements to sit for the examination revert back to what they were prior to December 31, 2000.
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J and K– CSP coursework meets state requirements.IdahoIdaho State Board of Accountancy (ISBA)https://isba.idaho.gov/ISBAPortal/Certified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Yes150 semester(2) In addition to meeting the qualifications provided elsewhere in this chapter, before a certificate and license may be issued, a person desiring to receive a certificate and license shall have satisfactorily completed a minimum of one hundred fifty (150) semester hours, or two hundred twenty-five (225) quarter hours, of college education, with a concentration in accounting, auditing and business, including a baccalaureate or higher degree at a college or university acceptable to the board, as established by rule. Satisfactory evidence in the form of an official transcript received directly from the school registrar indicating the credits and degree received shall be presented to the board to demonstrate successful completion of these education requirements.
Idaho Code Ann. § 54-207 (West)		(3) The board may adopt rules allowing persons who met the education requirements of section 54-208, Idaho Code, when they first sat for the examination to become licensed even though they do not meet the education requirements of this section.
Idaho Code Ann. § 54-207 (West)

A candidate for the CPA examination provides evidence of successful completion of a baccalaureate degree or its equivalent to include thirty (30) or more semester hours (or forty-five (45) or more quarter hours) in business administration subjects of which at least twenty (20) semester hours (or at least thirty (30) quarter hours) are in accounting subjects. (7-1-21)T
Idaho Admin. Code r. 24.30.01.104
15
J and K– CSP coursework meets state requirements.IllinoisIllinois Board of Examiners (ILBOE)https://www.ilboe.org/Certified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Yes150 semester§ 3. Qualifications of applicants. The Board shall certify applicants who successfully complete all portions of the examination and verify completion of 150 semester credit hours.
225 Ill. Comp. Stat. Ann. 450/3		"(a) To be admitted to take the examination after the year 2000 and before January 1, 2023, for the purpose of determining the qualifications of applicants for certificates as certified public accountants under this Act, the applicants shall be required to present proof of the successful completion of 150 college or university semester hours of study or their quarter-hour or other academic credit unit equivalent, to include a baccalaureate or higher degree conferred by a college or university acceptable to the Board, the total educational program to include an accounting concentration or equivalent as determined by Board rule. In adopting those rules, the Board shall consider, among other things, any impediments to the interstate practice of public accounting that may result from differences in the requirements in other states.
(b) Beginning January 1, 2023, an applicant for the examination shall be required to present proof of 120 college or university semester hours of study or their quarter-hour or other academic credit unit equivalent, to include a baccalaureate or higher degree conferred by a college or university acceptable to the Board, the total education program to include an accounting concentration or equivalent as determined by Board rule. Applicants shall receive certification by the Board upon successful passage of all sections and requirements of the Uniform Certified Public Accountant Examination and verification of completion of educational requirements as determined by rule.
(c) In adopting rules, the Board shall consider, among other things, any impediments to the interstate practice of public accounting that may result from differences in the requirements in other states.
225 Ill. Comp. Stat. Ann. 450/3

From the Board's website:
Total Hours: Completion of 150 semester credit hours*
Accounting Hours: 30 semester credit hours in accounting** that include Managerial
Accounting, Financial Accounting, Taxation and Audit.
Business Hours: 24 semester credit hours in business that include 2 semester credit hours in
Business Communication and 3 semester credit hours in Business Ethics."
16
J and K– CSP coursework meets state requirements.IndianaIndiana Board of Accountancyhttps://www.in.gov/pla/professions/indiana-board-of-accountancy/Certified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Not specified150 semester(b) A candidate for an initial issuance of a certificate must have:
(1) at least one hundred fifty (150) semester hours (or the equivalent if a different grading period is used) of college education; and
(2) a baccalaureate or higher degree conferred by a college or university acceptable to the board. The educational program must include an accounting concentration or equivalent as determined by the board to be appropriate.
Ind. Code Ann. § 25-2.1-3-2 (West)

Sec. 6.1. (a) Compliance with IC 25-2.1-3-2 regarding educational requirements for first time CPA examination candidates will be met by obtaining at least one hundred fifty (150) semester hours of college education, including a baccalaureate or higher degree from an accredited college or university. As part of the one hundred fifty (150) semester hours, a candidate must meet any one (1) of the following conditions:
(1) Earned a graduate degree from a college or university that is accredited by an accrediting organization as included in section 6.3 of this rule and completed:
(A) at least twenty-four (24) semester hours in accounting at the undergraduate level or fifteen (15) semester hours in accounting at the graduate level or an equivalent combination thereof; and
(B) at least twenty-four (24) semester hours in business administration and economics courses, other than accounting courses, at the undergraduate or graduate level.
The business administration courses may include up to six (6) hours of business and tax law courses and up to six (6) hours of computer science courses. The accounting hours must include courses covering the subjects of financial accounting, auditing, taxation, and managerial accounting. If the accounting hours are a mixture of graduate and undergraduate hours, the higher number of required hours applies. An equivalent combination of undergraduate and graduate semester hours under clause (A) would be a total of twenty-four (24) semester hours calculated at the rate of one and six-tenths (1.6) semester hours for each actual one (1) semester hour in accounting at the graduate level and one (1) semester hour for each actual one (1) semester hour in accounting at the undergraduate level.
(2) Earned a baccalaureate degree from a college or university that is accredited by an accrediting organization as included in section 6.3 of this rule and completed:
(A) at least twenty-four (24) semester hours in accounting at the undergraduate or graduate level, including courses covering the subjects of financial accounting, auditing, taxation, and managerial accounting; and
(B) at least twenty-four (24) semester hours in business administration and economics courses other than accounting courses.
The business administration courses may include up to six (6) hours of business and tax law courses and up to six (6) hours of computer science courses.
(b) College courses with substantial duplication of content may be counted only one (1) time toward the requirements in IC 25-2.1-3-2 and this section. This subsection shall not apply to internships.
872 Ind. Admin. Code 1-1-6.1		Sec. 2. (a) A first time examination candidate must have at least one hundred twenty (120) semester hours (or the equivalent if a different grading period is used) of college education that includes an accounting concentration or equivalent as determined by the board to be appropriate.
Ind. Code Ann. § 25-2.1-3-2 (West)
17
J and K– CSP coursework meets state requirements.IowaIowa Accountancy Examining Boardhttps://plb.iowa.gov/board/accountants?page=7Certified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Yes150 semester7. An applicant shall complete at least one hundred fifty semester hours, or the trimester or quarter equivalent of one hundred fifty semester hours, of college education, and receive a baccalaureate or higher degree conferred by a college or university recognized by the board, the total educational program to include a concentration in accounting or what the board determines to be substantially equivalent.
Iowa Code Ann. § 542.5 (West)

3.3(1) A candidate will be deemed to have met the educational requirement if, as part of the 150 semester hours of education as outlined in Iowa Code section 542.5, the candidate has met one of the following four conditions:
a. Earned a graduate degree with a concentration in accounting from a program that is accredited in accounting by an accrediting agency recognized by the board.
b. Earned a graduate degree in business from a program that is accredited in business by an accrediting agency recognized by the board and completed at least 24 semester hours in accounting including courses covering the subjects of financial accounting, auditing, taxation, and management accounting. Such accounting hours shall not include elementary accounting or principles of accounting, internships or life experience.
c. Earned a baccalaureate degree in business or accounting from a program that is accredited in business by an accrediting agency recognized by the board and completed at least 24 semester hours in accounting courses covering the subjects of financial accounting, auditing, taxation, and management accounting. Such accounting hours shall not include elementary accounting or principles of accounting, internships or life experience.
d. Earned a baccalaureate or higher degree and completed the following hours from an accredited institution recognized by the board:
(1) At least 24 semester hours in accounting courses above elementary accounting or principles of accounting covering the subjects of financial accounting, auditing, taxation, and management accounting, not including internships or life experience; and
(2) At least 24 additional semester hours in business-related courses, not including internships or life experience. Elementary accounting hours that do not qualify under subparagraph 3.3(1)“d”(1) above may apply toward business-related courses.
Quarter hours will be accepted in lieu of semester hours at a 3:2 ratio; that is, three quarter hours is equivalent to two semester hours. Internships and life experience hours may apply toward the total 150 hours' requirement.
Iowa Admin. Code r. 193A-3.3(542)		9. The board may admit to the examination a candidate who will complete the educational requirements for a baccalaureate degree with a concentration in accounting or what the board determines by rule to be substantially equivalent to a concentration in accounting within one hundred twenty days immediately following the date of the examination or who has completed those requirements. However, the board shall not report the results of the examination until the candidate has met the educational requirements for a baccalaureate degree and shall not issue the certificate until the candidate has fully satisfied the requirements of subsection 7.
Iowa Code Ann. § 542.5 (West)
18
J and K- CSP coursework does not meet state requirement. See a1B,E and 3.KansasKansas Board of Accountancyhttps://ksboa.kansas.gov/Certified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Not specified150 semester(a) The education requirement prescribed by K.S.A. 1-302, and amendments thereto, is satisfied if the applicant meets all of the following requirements:
(1) Is the holder of a baccalaureate or higher academic degree from a college or university approved by the board;
(2) has been awarded credit by a college or university approved by the board for at least 150 semester hours, with a concentration in accounting; and
(3) the credit for the concentration in accounting is accepted by the board.
(c) The board may define, by rules and regulations, the term “concentration in accounting.” The board may also prescribe, by rules and regulations, the type and amount of credit submitted pursuant to subsection (a).
Kan. Stat. Ann. § 1-302a (West)		(b) An applicant for admission to take the initial examination in this state as required in K.S.A. 1-302, and amendments thereto, must submit evidence satisfactory to the board or to the examination service that the applicant either:
(1) Meets the requirements of subsection (a); or
(2) reasonably expects to meet the requirements of subsection (a) within 60 days from the date the applicant takes the first section of such examination. The applicant shall submit final official transcripts and any documents verifying completion of the education requirements of subsection (a) to the board or the examination service within 120 days after the applicant has taken the first section of the examination. If final official transcripts and any documents verifying completion of such education requirements are not received by the board or the examination service within 120 days after the applicant has taken the first section of the examination, the applicant's grades for all sections of the examination may be voided, subject to notice and an opportunity for the applicant to be heard pursuant to the Kansas administrative procedures act.
(c) The board may define, by rules and regulations, the term “concentration in accounting.” The board may also prescribe, by rules and regulations, the type and amount of credit submitted pursuant to subsection (a).
Kan. Stat. Ann. § 1-302a (West)

(a) The “concentration in accounting” courses required to qualify for admission to the certified public accountant examination shall be as follows:
(1) At least 42 semester credit hours in business and general education courses, including the following:
(A) A macroeconomics course, a microeconomics course, and one upper-division economics course;
(B) at least two courses in the legal aspects of business or business law;
(C) college algebra or higher-level math course;
(D) statistics and probability theory course;
(E) computer systems and applications course;
(F) finance course;
(G) management and administration course;
(H) marketing course; and
(I) production, operations research, or applications of quantitative techniques to business problems course;
(2) at least 11 semester credit hours in courses in written and oral communications; and
(3) at least 30 semester credit hours in courses in accounting theory and practice, including the following:
(A) Financial accounting and reporting for business organizations course, which may include any of the following:
(i) Intermediate accounting course;
(ii) advanced accounting course; or
(iii) accounting theory course;
(B) managerial accounting beyond an introductory course;
(C) auditing course concentrating on auditing standards generally accepted in the United States as issued by the AICPA auditing standards board or the PCAOB, or both;
(D) U.S. income tax course; and
(E) accounting systems beyond an introductory computer course.
(b) The following types of credits awarded by a college or university approved by the board shall be accepted by the board for purposes of determining compliance with subsection (a), if the credits are related to those areas specified in subsection (a):
(1) Credit for advanced placement;
(2) credit by examination;
(3) credit for military education;
(4) credit for competency gained through experience; and
(5) courses taken for pass-fail credit.
Credits recognized by the board pursuant to this subsection shall not exceed a total of six semester hours.
(c) Credit shall not be allowed for any course that is only audited.
(d) Credit shall not be allowed for any course for which credit has already been received.
(e) Any credits earned for an accounting internship may count toward the overall 150-hour education requirement, but these credits shall not be acceptable in satisfaction of the required concentration in accounting courses.
(f) Credits earned for CPA exam review courses shall not be acceptable in satisfaction of the required concentration in accounting courses. However, these credits may be used toward the overall 150-hour education requirement.
(g) Not to exceed a total of six hours, up to three hours of course requirements specified in paragraph (a)(1), (a) (2), or (a)(3) may be waived by the board, upon the applicant's demonstration of compelling circumstances and upon receipt of satisfactory verification that the applicant has otherwise met the requirements.
Kan. Admin. Regs. 74-2-7

See the following link for guidance on communication courses
https://ksboa.kansas.gov/wp-content/uploads/Communications_Courses.pdf

See the following link for guidance on business law courses
https://ksboa.kansas.gov/wp-content/uploads/Business_Law_Courses.pdf
19
J and K– CSP coursework meets state requirements.KentuckyKentucky State Board of Accountancyhttps://cpa.ky.gov/Pages/default.aspxCertified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Not specified150 semester(5) Completes one hundred fifty (150) college semester hours that include a baccalaureate or masters degree conferred by a college or university recognized by the board with a major or concentration in accounting or its equivalent, as defined in administrative regulations promulgated by the board;
Ky. Rev. Stat. Ann. § 325.261 (West)

Section 1. Definitions.
(1) “Accounting course” means the subject matter contained in the course description or catalog issued by a college or university includes auditing, tax, accounting standards, principles, or processes.
(3) “Business-related subjects” means courses that contain in the course prefix or title an indication that the course subject matter is one (1) of the following: business, finance, marketing, management, economics, computers, statistics, or accounting.
(7) “Major or concentration in accounting” means a minimum of thirty-nine (39) semester hours in business-related subjects of which twenty-seven (27) semester hours shall consist of accounting courses.
201 Ky. Admin. Regs. 1:190		From the application linked on the Board's website:
Submit only official college transcript(s). Official transcript(s) must bear the institution’s seal and/or the
registrar’s signature in colored ink. The transcript(s) must clearly show: 1) a conferred bachelor’s or
master’s degree, 2) the date the degree was conferred, and 3) a concentration in accounting. A
concentration in accounting means a minimum of 39 semester hours in business related subjects of
which 27 semester hours are in accounting subjects. A quarter hour is equal to 66/100ths of a semester
hour. Business related subjects means courses that contain in the course prefix or title an indication that
the course subject matter is one of the following: business, finance, marketing, management,
economics, computers, statistics, or accounting. Transcripts from a post secondary educational institution
outside the United States must be certified by the National Association of State Boards of Accountancy
(NASBA) or a credentialing agency that is a member of the National Association of Credential Evaluation
Services, Inc. A list of those agencies are available from the Board office or at http://cpa.ky.gov
https://cpa.ky.gov/Links/Application%20for%20the%20Uniform%20CPA%20Examination.pdf
20
J and K– CSP coursework does not meet state requirements. CSP does not a course covering the UCC.LouisianaState Board of Certified Public Accountants of Louisianahttp://cpaboard.state.la.us/Certified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Not specified150 semesterG. (1) An applicant for initial issuance of a certificate pursuant to the provisions of this Section shall show that he has completed at least one hundred fifty semester hours of college education including a baccalaureate or higher degree conferred by a college or university acceptable to the board, the total educational program to include an accounting concentration or equivalent as determined by the board to be appropriate. The applicant shall meet all education requirements by December thirty-first of the fifth calendar year following successful completion of the examination, or the examination scores will be voided. The board may grant additional time to complete the requirements as provided in this Section when an applicant can demonstrate circumstances of extreme hardship.
La. Stat. Ann. § 37:75

B. Candidates or applicants who have completed courses in fulfillment of the educational requirement in institutions outside Louisiana are required to submit course descriptions of all accounting and business courses not clearly identified by titles as listed in § 503.
46 La. Admin. Code Pt XIX, 703

From the Board's website:
What are the specific accounting and business course requirements that are needed within the 150 hour requirement for licensing?
ACCOUNTING COURSEWORK:
The accounting courses can be undergraduate, or graduate level, or a combination of these, irrespective of the degree(s) you have. The accounting requirement is 24 semester hours (if all undergrad level) or 21 hours if all graduate level – that is ABOVE the basic and elementary level, as follows:

Required accounting courses –15 hrs if undergrad (or 12 hrs if graduate level):

Intermediate – 6 hrs (3 hrs if graduate level)
Cost – 3 hrs
Income tax – 3 hrs
Auditing – 3 hrs
Required hours of accounting electives – 9 hours:
From the following courses, at least 3 hours, and up to 9 hours, of:

Advanced Financial Accounting
Not for profit Accounting/Auditing (or Govt acct)
Theory
Other accounting electives for any remaining elective hours:
From courses above the basic and elementary level (the basic “accounting principles” or “introductory accounting” does not count as an elective)

BUSINESS COURSEWORK:
The 24 semester hours of business (these must be other than accounting hours) that are required are acceptable if the course is one offered through the university’s business college (or business school). The business (commercial) law requirement is specific and must only relate to UCC and other accountancy issues, and is explained in detail on our website (refer to the Addendum “Acceptable Commercial Law Course Required to Sit for the CPA Exam in Louisiana” at the “Becoming a CPA” webpage).
See La. Admin Code. tit. 46, Pt XIX, § 503. Educational Requirements

From the Board's website:
What are the MINIMUM educational requirements to take the CPA examination?
After August 1, 2016:
• Have a baccalaureate degree.
• Have successfully completed 24 hours (or 21 hrs. graduate level) of specific accounting and 24 hours of business courses (including an acceptable three hours of business law exclusively covering Uniform Commercial Code and forms of commercial transactions ).

Review information provided on the Board's website for Acceptable Commercial Law course required to sit for the CPA Examination in Louisiana
http://cpaboard.state.la.us/becoming-a-cpa/
21
J and K– CSP coursework meets state requirements.MaineMaine Board of Accountancyhttps://www.maine.gov/pfr/professionallicensing/professions/accountancyCertified Public AccountantBaccalaureate degreeAccounting or Auditing (or equivalent, as determined by Board)Not specified150 semester3. Education requirement. The education requirement for a license is as follows:
A. Repealed. Laws 2005, c. 347, § D-1.
B. At least 150 semester hours of education, including a minimum 4-year baccalaureate or higher degree conferred by a college or university acceptable to the board, the total educational program to include basic courses in accounting and auditing determined to be appropriate under board rules. Rules adopted by the board pursuant to this paragraph are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A;2
Me. Rev. Stat. tit. 32, § 12228

The applicant must meet the educational requirements set forth in 32 M.R.S. §12228(3). The 150 semester hours required by 32 M.R.S. §12228(3) must include a minimum of 15 hours in one or more of the topic areas described in subsections A-L below. Of the minimum 15 hours, at least 3 hours must be earned in auditing and attestation services (subsection C).
A. Financial accounting and reporting for business organizations
B. Financial accounting and reporting for government and not-for-profit entities
C. Auditing and attestation services
D. Managerial or cost accounting
E. Taxation
F. Fraud examination
G. Internal controls and risk assessment
H. Financial statement analysis
I. Accounting research and analysis
J. Tax research and analysis
K. Accounting information systems
L. Ethics relevant to the practice of public accounting
Code Me. R. tit. 02-280 Ch. 5,, § 3		C. An examination applicant who has successfully completed the basic courses in accounting and auditing required by paragraph B and who expects to complete a minimum 4-year baccalaureate or higher degree required in paragraph B within 120 days following the examination is eligible to take the examination. Grades may not be released, nor may credit for the examination or any part of the examination be given to the applicant unless the degree required in paragraph B is completed within 120 days following the examination or within such time as the board in its sole discretion may determine.
Me. Rev. Stat. tit. 32, § 12228
22
J and K– CSP coursework does not meet state requirements. See A2.MarylandMaryland State Board of Public Accountancyhttps://dllr.state.md.us/license/cpa/Certified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Not specified150 semester(2) In order to become licensed, in addition to the other qualifications for a license set forth in this subtitle, an applicant shall have satisfactorily completed 150 semester hours or their equivalent, including the attainment of a baccalaureate or higher degree that meets the requirements of this section.
(b) The applicant shall have completed for the degree a curriculum that the Board considers to constitute:
(1) a major in accounting; or
(2) a substantial equivalent to a major in accounting, of which required credits or courses may be taken at any 2- or 4-year regionally accredited institution of higher education.
Approved schools, colleges, universities, and institutions
(c) The degree required under this section shall be awarded by a school, college, university, or other institution that:
(1) is a member of the Association to Advance Collegiate Schools of Business;
(2) is a member of the Accreditation Council for Business Schools and Programs;
(3) is accredited by or is a constituent unit of an institution accredited by:
(i) the Middle States Association of Colleges and Schools; or
(ii) the equivalent regional accrediting association for other regional areas; or
(4) is recognized and approved by the Board.
Determination of curriculum equivalencies
(d)(1) The Board may use the services of any institution that it considers appropriate to determine what constitutes a substantial equivalent to a major in accounting under subsection (b)(2) of this section.
(2) If the Board uses an institution to determine curriculum equivalencies, the Board may accept as final the determination of that institution.
Md. Code Ann., Bus. Occ. & Prof. § 2-303 (West)

B. In order to become licensed, in addition to satisfactorily completing the requirements set forth in §A of this regulation, an applicant shall satisfactorily complete a minimum of 21 undergraduate semester hours or 31.5 undergraduate quarter hours in the following business-related subjects, including 3 undergraduate semester hours or 4.5 undergraduate quarter hours in at least five of the following subjects:
(1) Statistics;
(2) Economics;
(3) Corporation or business finance;
(4) Management;
(5) U.S. business law;
(6) Marketing;
(7) Business communication;
(8) Information technology/systems; and
(9) Quantitative methods.
C. The following may be accepted as fulfilling a part or all of the semester hours requirement under §A of this regulation, at either the graduate or undergraduate level, if the accredited institution granting the credits reports the credits on an official transcript without qualification or limitation and if the credits are acceptable by the accredited institution in the institution's own graduate or undergraduate degree-granting programs:
(1) Independent study courses;
(2) Correspondence courses;
(3) College Level Entrance Programs (CLEP); and
(4) Credits earned only by examination.
D. If qualification is sought on the basis of a combination of graduate and undergraduate courses:
(1) 3 undergraduate level semester hours shall be considered equivalent to 2 graduate level semester hours; and
(2) A higher than baccalaureate degree is not required to fulfill this requirement.
E. If qualification is sought on the basis of a combination of semester and quarter hour courses:
(1) 1 undergraduate level quarter hour shall be considered equivalent to .667 semester hours; and
(2) 1 graduate level quarter hour shall be considered equivalent to 1 undergraduate semester hour.
F. If an applicant has received an accounting degree, or has taken course work to supplement a nonaccounting degree, at a school or college that is not a member of the American Assembly of Collegiate Schools of Business or not accredited as provided by Business Occupations and Professions Article, Title 2, Annotated Code of Maryland, the Board may:
(1) Seek the advice of consultants as to the academic standing of the institution;
(2) Charge the applicant the reasonable cost of the consultation;
(3) Upon receipt of the report of the consultants, the Board may decide to reject, or to accept within its lawful discretion, either:
(a) The entire academic program; or
(b) Any part of the academic program.
G. If only a part of the academic program is accepted under §F(3)(b) of this regulation, the Board shall specify the courses to be taken at an accredited institution for the applicant to qualify.
Md. Code Regs. 09.24.05.03

See forms available on the Board's website
https://dllr.state.md.us/license/cpa/cpaexam/cpaexamforms.shtml		(a)(1) In order to take the examination, an applicant shall have satisfactorily completed 120 semester hours or their equivalent, and hold a baccalaureate or higher degree that meets the requirements of this section.
Md. Code Ann., Bus. Occ. & Prof. § 2-303 (West)

A. To take the Uniform CPA Examination, an applicant shall satisfactorily complete:
(1) Unless otherwise indicated, a minimum of 27 undergraduate semester hours or 40.5 undergraduate quarter hours of accounting education to include each of the following subjects:
(a) Auditing of at least 3 undergraduate semester hours or 4.5 undergraduate quarter hours;
(b) Financial accounting of at least 9 undergraduate semester hours or 13.5 undergraduate quarter hours;
(c) Managerial cost accounting of at least 3 undergraduate semester hours or 4.5 undergraduate quarter hours; and
(d) U.S. federal income tax of at least 3 undergraduate semester hours or 4.5 undergraduate quarter hours; and
(2) At least 3 undergraduate semester hours or 4.5 undergraduate quarter hours in:
(a) Business ethics;
(b) Accounting ethics;
(c) Philosophy of ethics; or
(d) A course that examines the framework for modern ethical decision making.
Md. Code Regs. 09.24.05.03

See information available on the Board's website
https://dllr.state.md.us/license/cpa/cpaexam/cpaexameducreq.shtml		From the Board's website:
Credits earned at third-party non-educational facilities/businesses are not acceptable. Third- party credits are not acceptable even if they appear on and received credit from ACE or another school or university. They will not be accepted for the exam application qualifications.
23
J and K– CSP coursework meets state requirements. Business Law is noted only as a "coverage area".MassachusettsMassachusetts Board of Public Accountancyhttps://www.mass.gov/orgs/board-of-public-accountancyCertified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Yes150 semester(e) The educational requirement for a certificate shall be at least a bachelor's degree or its equivalent from a college or university approved by the board, including an accounting concentration or its equivalent as determined by the board. The educational requirement shall consist of a minimum of 150 semester hours of course work or its equivalent earned as part of, either or both a bachelor's degree or master's degree program which includes courses in accounting education, business administration and general education. The educational requirements to take the examination required to be passed as a condition for the granting of a certificate shall be set forth in regulations promulgated by the board.
Mass. Gen. Laws Ann. ch. 112, § 87A 1/2 (West)

(2) Education and Experience Requirements. An applicant for a Certificate as a Certified Public Accountant who sat for the CBT prior to or with 120 hours of education and who has successfully passed the examination, and qualifies otherwise in the opinion of the Board, shall receive a Certificate as a Certified Public Accountant upon satisfying the Board that the applicant has successfully met the 150 hour education requirement. All candidates shall submit official transcripts from colleges or universities as provided in 252 CMR 2.07(2)(a) or shall submit an Academic Evaluation for Certification Report from the Board or its designee.
(a) Education Requirements. A candidate for a Certificate as a Certified Public Accountant shall Complete 150 semester hours (225-quarter hours) of college or university education to include a bachelor's degree from a nationally or regionally accredited institution. For the purposes of determining equivalence of quarter hours, 41/2-quarter hours will equal three credit hours. The Board will review successful completion of three-quarter hour courses; provided that the accounting and business course requirements total 36-quarter hours each.
The candidate must have completed the 150-hour education requirement for eligibility for a Certificate as a Certified Public Accountant in accordance with one of the following four provisions:
1. Earned a graduate degree in accounting from a program at a nationally or regionally accredited college or university that is further accredited by the Association to Advance Collegiate Schools of Business (AACSB). Programs not accredited by AACSB must be approved by the Board or an Educators Credential Committee appointed by the Board upon a written request from such college or university. The Educators Credential Committee will consist of at least three accounting educators selected by the Board from the faculty of nationally or regionally accredited educational institutions located in the Commonwealth of Massachusetts;
2. Earned a graduate degree in accounting, business administration or law from a nationally or regionally accredited college or university. This degree must include 30 semester hours (45-quarter hours) of accounting at the undergraduate level, or 18 semester hours (27 quarter hours) of accounting at the graduate level. The accounting credits shall include coverage in financial accounting, auditing, taxation, and management accounting. In addition, the degree must include or be supplemented by, 24 semester hours (36 quarter hours) of business courses (other than accounting courses) at the undergraduate level or 18 semester hours (27 quarter hours) at the graduate level, or an equivalent combination thereof; or
3. Earned at least a bachelor's degree from a nationally or regionally accredited college or university. This degree must include or be supplemented by 30 semester hours (45-quarter hours) of accounting courses. The accounting credits shall include coverage in financial accounting, auditing, taxation, and management accounting. In addition, the degree must include, or be supplemented by, 24 semester hours (36-quarter hours) of business courses other than accounting courses. These business courses shall include coverage in the areas of business law, information systems, finance, and coverage in at least one of the areas of economics, business organizations, professional ethics, and/or business communication.
252 Mass. Code Regs. 2.07

From the Board's website:
Academic Evaluation for Certification Report (AECR) (a.k.a. “NASBA File”) (If
Applicable): All candidates who are not internationally educated candidates and did not sit for the exam in Massachusetts must have an AECR sent to the Board from the National Association of State Boards of Accountancy (NASBA). If you sat for the exam in Massachusetts, you must request that NASBA send your complete file (including your transcripts and exam scores) to the Board. More information is available from NASBA.		(2) In order to sit for the Computer Based Examination (CBT), a candidate must be 18 years of age or older and must qualify for the CBT under the educational requirements of 252 CMR 2.07(2). Candidates may qualify to sit for the CBT prior to completion of the 120 semester hours (or 180 quarter hours) of college or university education; provided however, that within 90 days of sitting for the CBT the candidate shall provide a certified transcript to the Board or its designated exam administrator demonstrating that they have successfully completed 120 of the 150 required semester hours (or 180 of the 225 quarter hours) of college or university education from a nationally or regionally accredited institution as required by 252 CMR 2.07(2), where the successful completion of 120 semester hours (or 180 quarter hours) results in obtaining a bachelor's degree. Failure to provide said certified transcript within the 90 day period described above shall result in the loss of any credit received for any part of the exam passed prior to providing said certified transcript. The completed 120 semester hours (or 180 of the 225 quarter hours) necessary to sit for the CBT must include the equivalent of 21 undergraduate semester hours of accounting courses, including coverage in financial accounting, auditing, taxation, and management accounting, and the equivalent of nine undergraduate semester hours of business courses, including coverage in the areas of business law, finance, and information systems.
252 Mass. Code Regs. 2.01
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J and K– CSP coursework does not meet state requirements. CSP does not offer a course in Governmental/fund accounting or a course in Accounting Systems. Accounting systems will be offered beginning in Spring 2023.MichiganDepartment of Licensing and Regulatory Affairs (LARA) - Accountancyhttps://www.michigan.gov/lara/0,4601,7-154-89334_72600_72602_72731_72855---,00.htmlCertified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Not specified150 semesterSec. 725. (1) The department shall issue a certificate as a certified public accountant to an individual who meets all of the following requirements:
(e) Has completed at least 150 semester hours of college education, including a baccalaureate degree or higher degree with a concentration in accounting, at an educational institution approved by the board.
Mich. Comp. Laws Ann. § 339.725 (West)

Rule 116. (1) To satisfy section 725(1)(e) of the act, MCL 339.725, an individual shall supply proof of all the following to the department:
(a) Completion of at least 150 semester hours at a higher education institution approved under R 338.5115(3) or considered substantially equivalent under R 338.5115(4).
(b) Completion of a baccalaureate degree or higher degree from a higher education institution approved under R 338.5115(3) or considered substantially equivalent under R 338.5115(4).
(c) Completion of a concentration in accounting under R 338.5115(1)(b) and R 338.5115(2) at a higher education institution approved under R 338.5113(3) or considered substantially equivalent under R 338.5115(4).
(2) A person may earn credit only once for an accounting or general business topic. If the department determines that 2 courses are duplicative, then only the semester hours of the first course are counted toward the semester hour requirement.
Mich. Admin. Code R 338.5116		Sec. 725. (2) An individual who has completed a curriculum required for a baccalaureate degree with a concentration in accounting at an educational institution approved by the board may sit for the examination required under subsection (3).
Mich. Comp. Laws Ann. § 339.725 (West)

Rule 115. (1) To satisfy section 725(1)(b) and (2) of the act, MCL 339.725, an individual shall supply proof of both of the following:
(a) Completion of a curriculum required for a baccalaureate degree consisting of not less than 120 semester hours at a higher education institution approved under subrule (3) of this rule or considered substantially equivalent under subrule (4) of this rule.
(b) Completion of a concentration in accounting at a higher education institution approved under subrule (3) of this rule or considered substantially equivalent under subrule (4) of this rule, that includes all the accounting and general business subjects under subrule (2) of this rule.
(2) A concentration in accounting must include all the following accounting and general business subjects:
(a) Auditing: 3 semester hours.
(b) Twenty-four semester hours of general business subjects, other than accounting, that may include study in any of the following subjects:
(i) Business communications.
(ii) Business ethics.
(iii) Business law.
(iv) Economics.
(v) Finance.
(vi) Management.
(vii) Marketing.
(viii) Information systems or technology.
(ix) Quantitative methods.
(x) Statistics.
(xi) Other subjects approved by the department.
(c) Twenty-one semester hours of accounting principles that must include study in each of the following areas:
(i) Financial accounting and accounting theory.
(ii) Managerial accounting, including cost accounting.
(iii) Accounting systems and controls.
(iv) Taxation.
(v) Governmental/fund accounting.
Mich. Admin. Code R 338.5115
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J and K– CSP coursework meets state requirements.MinnesotaMinnesota Board of Accountancyhttps://www.boa.state.mn.us/Certified Public AccountantBaccalaureate degreeAccounting or Business (or equivalent, as determined by Board)Yes150 semesterSubd. 3. Examination; required education. On or after July 1, 2006, the examination must be administered by the board only to a candidate who has a baccalaureate or higher degree, with a major in accounting or a major in business with accounting emphasis, or an equivalent education, from a college or university that is fully accredited by a recognized accrediting agency listed with the United States Department of Education or an equivalent accrediting association.
Subd. 6. Certificate; required education and experience. (a) On or after July 1, 2006, a person who has passed the examination required in this section must be granted a certificate as a certified public accountant provided: (1) the person certifies to the board that the person has completed at least 150 semester or 225 quarter hours at a college or university that is fully accredited by a recognized accrediting agency listed with the United States Department of Education, or an equivalent accrediting association, and has completed at least one year of experience of the type specified in paragraph (b); (2) the board verifies the certifications; and (3) the person complies with requirements for initial issuance of the certificate as a certified public accountant as prescribed by the board by rule.
Minn. Stat. Ann. § 326A.03 (West)

A. Applicants who meet the requirements of part 1105.1500, subpart 1, item A, B, or C, are presumed to have completed the education requirements of Minnesota Statutes, section 326A.03, subdivision 6, if 150 semester hours or 225 quarter hours have been completed.
B. Applicants who meet the requirements of part 1105.1500, subpart 1, item D, and have in total at least 150 semester hours from an accredited educational institution are presumed to have completed the educational requirements of Minnesota Statutes, section 326A.03, subdivision 6, if the 150 hours completed include:
(1) the 24 semester hours of coursework required by part 1105.1500, subpart 1, item D; and
(2) a minimum of 24 semester hours in undergraduate or graduate-level courses in business-related subjects or intermediate, advanced, or graduate-level courses in accounting.
C. The semester hours required in item B, subitems (1) and (2), may not include more than six hours for internships or life experience.
D. The 150-semester hour requirement in items A and B must be nonduplicative.
E. As used in this part and part 1105.1500, accounting and business-related subjects include the following:
(1) accounting subjects:
(a) financial accounting and reporting for business organizations;
(b) financial accounting and reporting for government and not-for-profit entities;
(c) auditing and attestation services;
(d) managerial or cost accounting;
(e) taxation;
(f) fraud examination;
(g) internal controls and risk assessment;
(h) financial statement analysis;
(i) accounting research and analysis;
(j) tax research and analysis;
(k) accounting information systems; and
(l) accounting ethics; and
(2) business-related subjects:
(a) business law;
(b) economics;
(c) management;
(d) finance;
(e) business communications;
(f) statistics;
(g) quantitative methods;
(h) technical writing;
(i) information systems or technology;
(j) business ethics;
(k) marketing;
(l) data analytics; and
(m) computer science.
Minn. R. 1105.2900		Subd. 3a. Early examination. Notwithstanding any contrary provision in this section, the board may adopt rules to permit a person under certain circumstances:
(1) to apply for the examination within 180 days prior to the person's anticipated completion of the education requirements; and
(2) to take all or a part of the examination within 90 days of the anticipated completion of the education requirements. No credit shall be given for any part of the examination taken before completion of the education requirements in subdivision 3 unless:
(i) the education requirements in subdivision 3 and adopted rule requirements are met within 120 days after taking any part of the examination; and
(ii) documentation of completion of education requirements is received by the board within 150 days of the person taking any part of the examination.
Minn. Stat. Ann. § 326A.03 (West)

A. Notwithstanding the requirements in parts 1105.1500, subpart 1, and 1105.1600, subpart 2, and as provided for by Minnesota Statutes, section 326A.03, subdivision 3a, an applicant for the examination may:
(1) make application for the examination within 180 days prior to the anticipated completion of the education requirements contained in part 1105.1500 and Minnesota Statutes, section 326A.03, subdivision 3; and
(2) sit for part or all of the examination within 90 days prior to the anticipated completion of the education requirements contained in part 1105.1500 and Minnesota Statutes, section 326A.03, subdivision 3, provided that:
(a) the applicant has met all the requirements for sitting for the examination contained in part 1105.1600, except for obtaining the final official transcript containing proof the applicant has completed the education requirements contained in part 1105.1500 and Minnesota Statutes, section 326A.03, subdivision 3;
(b) the applicant submits a transcript containing courses completed and a listing of courses which are going to be completed by the applicant to meet the education requirements contained in part 1105.1500 and Minnesota Statutes, section 326A.03, subdivision 3; and
(c) the applicant has paid all required fees for the examination and is otherwise qualified to sit for the examination.
B. No credit shall be given for any part of the examination taken before completion of the education requirements contained in part 1105.1500 and Minnesota Statutes, section 326A.03, subdivision 3, if the education requirements are not met within 120 days subsequent to first sitting for any part of the examination and a final transcript containing proof that the applicant has completed the education requirements as required by part 1105.1600, subpart 2, is not received by the board or examination administrator within 150 days of the applicant first sitting for any part of the examination.
C. Examination related fees required by part 1105.2100 and Minnesota Statutes, section 326A.04, shall not be refunded if the applicant does not submit a final transcript within the 150-day period required in item B.
Minn. R. 1105.1650
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J and K– CSP coursework meets state requirements.MississippiMississippi State Board of Public Accountancyhttps://www.msbpa.ms.gov/Certified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Not specified150 semesterRule 2.1.2. When a candidate has passed the CPA examination in accordance with Rule 2.2., satisfied the education requirement of 150 collegiate semester hours, satisfied the experience requirements in accordance with Rule 2.1.3., and CPE in accordance with Rule 4.1. of these Rules and Regulations, he must make application for licensure with the State Board within three years from the date of successful completion of the CPA examination. If the candidate does not make application for licensure within the three year period, all previous CPA examination credits earned will expire, and all parts of the CPA examination must be retaken under the requirements of Rule 2.2. CPA examination. Applications for licensure shall be made on forms provided by the Board and accompanied by fees as prescribed by the Board. All certificates of licensure shall be valid only when signed by at least three members of the Board and when the Board's seal is affixed thereto. The issuance of the certificate of licensure does not automatically qualify one to practice public accounting in the State of Mississippi as defined in the act unless such license holder is associated with a CPA firm that has been issued a firm permit by the State Board.
30 Code Miss. R. Pt. 1, R. 2.1		(a) Educational Requirement: Candidates who first sit for the CPA examination on or after July 1, 2016, must have completed at least 120 semester hours of college education including a baccalaureate or higher degree conferred by an accredited four-year college or university or the equivalent acceptable to the Board, with an accounting concentration determined by Board rule to be appropriate.
30 Code Miss. R. Pt. 1, R. 2.2

From website:
Minimum 48 semester hours upper division or graduate level accounting and business related courses. Accounting courses must be a minimum 24 of the 48 hours and include at minimum, three semester hours in:
Financial Accounting, Auditing, Taxation, Management/Cost Accounting, and Government/Not-for-Profit Accounting		From the Board's website:
Question: Does an ethics course have to be approved by the Mississippi State Board before it will qualify to satisfy the ethics CPE requirement?

Answer: Yes. A CPA should receive confirmation from the CPE sponsor that a course is approved by the Board for ethics CPE and in what topic area: Ethics-General or Ethics-Rules and Regulations. The Board must approve content and all aspects of an ethics course before it can be acceptable for Mississippi requirements. If a course is not submitted for preapproval and the Board subsequently disapproves the course, ethics CPE credit would not be accepted. [4.1.3. and 4.3.2.] Exceptions to this requirement are: for a CPA whose primary employment is in a State that has an ethics CPE requirement and the CPA complies with that State’s requirement. [4.1.9.]; and effective July 1, 2007, the Board will accept for the Ethics - General subject category programs from these sponsors without further Board review: American Institute of CPAs, CLE (Bar approved continuing legal education), MSCPA and other CPA Societies, and State Boards of Accountancy.
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J and K– CSP coursework meets state requirements.MissouriMissouri Board of Accountancy (MOSBA)https://pr.mo.gov/accountancy.aspCertified Public AccountantBaccalaureate degreeAccounting (or equivalent, as determined by Board)Yes150 semester1. (b) Applied for the initial examination on or after June 30, 1999, and has at least one hundred fifty semester hours of college education, including a baccalaureate or higher degree conferred by an accredited college or university recognized by the board, with the total educational program including an accounting concentration or equivalent as determined by board rule to be appropriate;
Mo. Ann. Stat. § 326.280 (West)

(2) On and after June 30, 2021, applicants for initial licensure shall demonstrate completion of at least one hundred fifty (150) semester credit hours of college education and earned a baccalaureate degree and/or graduate degree from an accredited college or university approved by the board. The one hundred fifty (150) semester credit hours shall include the one hundred twenty (120) hours required by section 326.277, RSMo, and rule 20 CSR 2010-2.041. Additionally, of the remaining thirty (30) hours required for licensure, an applicant must complete a minimum additional twelve (12) semester credit hours in accounting and business, with six (6) semester credit hours in accounting and six (6) semester credit hours in business in undergraduate and/or graduate level courses.
(A) Of the at least one hundred fifty (150) semester credit hours completed, a maximum of nine (9) semester credit hours may be from formal, supervised internships, or independent study in the areas of accounting or business in undergraduate and/or graduate level courses.
Mo. Code Regs. Ann. tit. 20, § 2010-2.061		2. On or after June 30, 2021, for an applicant to be eligible to apply for the examination, the applicant shall:
(1) Provide proof that the applicant has completed at least one hundred twenty semester hours of college education at an accredited college or university recognized by the board, with an accounting concentration or equivalent as determined by the board by rule;
Mo. Ann. Stat. § 326.277 (West)

(2) The equivalent of a concentration in accounting shall be determined in the following manner:
(B) For candidates whose applications for initial examination are received on or after June 30, 2021, the concentration in accounting shall include a total of at least forty-eight (48) semester hours, including a minimum of twenty-four (24) semester hours of accounting and twenty-four (24) semester hours of business courses. These courses shall be taken at an accredited college or university recognized by the board.
1. Accounting courses should include some or all of the following:
A. Accounting information systems;
B. Accounting research and analysis;
C. Attestation engagements;
D. Data analytics, data interrogation techniques, and/or digital acumen in an accounting context, whether taken in the business school or in another college or university program, such as the engineering, computer science, or math programs;
E. Ethics (accounting course);
F. Financial accounting and reporting for business organizations;
G. Financial accounting and reporting for government and not-for-profit entities;
H. Financial statement analysis;
I. Financial statement auditing;
J. Formal independent study;
K. Formal internships;
L. Fraud examination;
M. Internal controls and risk assessment;
N. Managerial or cost accounting;
O. Mergers and acquisitions;
P. Tax and financial planning;
Q. Taxation;
R. Tax Research and analysis; or
S. Other accounting-related content areas included in the Uniform CPA Examination Blueprints or as may be approved by the board.
2. Business courses should include some or all of the following:
A. Business communications;
B. Business law;
C. Data analytics, data interrogation techniques, and/or digital acumen, whether taken in the business school or in another college or university program, such as the engineering, computer science, or math programs;
D. Economics;
E. Ethics (business course);
F. Finance;
G. Formal independent study;
H. Formal internships;
I. Information systems or technology;
J. Management;
K. Marketing;
L. Quantitative methods;
M. Statistics; or
N. Other business-related content areas included in the Uniform CPA Examination Blueprints or as may be approved by the board.
3. Of the forty-eight (48) semester hours, a maximum of nine (9) semester credit hours may be from formal, supervised internships or independent study in the areas of accounting and business in undergraduate and/or graduate level courses
Mo. Code Regs. Ann. tit. 20, § 2010-2.041
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J and K– CSP coursework meets state requirements.MontanaMontana Board of Public Accountantshttps://boards.bsd.dli.mt.gov/public-accountants/Certified Public AccountantBaccalaureate degreeAccounting or Business (or equivalent, as determined by Board)Yes150 semester(1) An applicant for initial licensure as a certified public accountant must have:
(a) graduated from an accredited college or university with a baccalaureate degree and at least 150 semester hours of credit; and
(b) met the requirements for accounting and business course credit hours specified by board rule.
Mont. Code Ann. § 37-50-305 (West)

For exams taken/passed in November 1997 or after, applicants for examination and/or licensure must have completed the following education from an accredited four-year institution at the time of applying to sit for the exam:

At least 24 semester hours (36 quarter hours) of accounting courses above the introductory level, to include one course in each of the following:
Financial accounting;
Auditing;
Taxation;
Management accounting; AND
At least 24 semester hours (36 quarter hours) in non-accounting, general business courses. Examples of business courses include information systems, business law, finance, economics, marketing, ethics, organizational behavior, quantitative applications in business and communication skills.

Subsequent to successful passage of the exam, applicants for licensure must have:

Graduated from an accredited college or university with a baccalaureate degree; and
Successfully completed at least 150 semester hours (225 quarter hours) of credit.		(1) To qualify to sit for the Uniform CPA Exam as a Montana candidate the candidate must have:
(a) completed the following education from an accredited four-year institution at the time of applying to sit for the exam:
(i) at least 24 semester hours (36 quarter hours) of accounting courses above the introductory level, to include one course in each of the following:
(A) financial accounting;
(B) auditing;
(C) taxation;
(D) management accounting; and
(ii) at least 24 semester hours (36 quarter hours) in nonaccounting, general business courses. Examples of business courses include information systems, business law, finance, economics, marketing, ethics, organizational behavior, quantitative applications in business, and communication skills.
(2) Accreditation examinations or practical experience may not be used to fulfill any part of the academic requirement.
(3) An accredited school is one that is accredited by the Association to Advance Collegiate Schools of Business - International, or one of the following regional accrediting agencies:
(a) Middle States Association of Colleges and Secondary Schools;
(b) New England Association of Schools and Colleges;
(c) North Central Association of Colleges and Secondary Schools;
(d) Northwest Commission of Colleges and Universities;
(e) Southern Association of Schools and Colleges; or
(f) Western Association of Schools and Colleges.
(4) Any foreign-obtained education must be evaluated by NASBA International Evaluation Services and be determined equivalent to Montana's education requirements. That evaluation must be provided to CPAES.
(5) One quarter-hour of credit is equivalent to two-thirds of a semester-hour.
Mont. Admin. R. 24.201.501
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J - CSP coursework does not meet state requirement. See 004.02A. CSP does not offer Governmental and not-for-profit accounting. Accounting Information Systems will be offer Spring 2023.K – CSP coursework meets state requirements. NebraskaNebraska Board of Public Accountancyhttps://nbpa.nebraska.gov/Certified Public Accountantbaccalaureate or higher degreeN/AYes150 semester creditsNeb. Admin. R. & Regs. Tit. 288, Ch. 9, § 004
.01 CPA Candidates - For the Purpose of Nebraska Revised Statutes, Section 1-106 et. seq., as revised, the education requirements for certification, which must be met no later than the date of application for the candidate's first sitting for the Uniform CPA Examination, shall be a baccalaureate or higher degree which contains, as a minimum, 150 semester hours or 225 quarter hours from an accredited college or university (as defined and specified in Title 288, Chapter 9-001 and 9-002).
.02 Eligibility. The candidate will be required, as a condition of acceptance for sitting for the first time for the Uniform CPA Examination, to provide the Board or its designee with an official transcript or transcripts that show his or her postsecondary education program has included, as follows:
004.02A 30 semester or 45 quarter hours in accounting beyond principles of accounting. The subjects to be covered in these hours shall include, at a minimum:
(1) Financial accounting theory and problems
(2) Cost and managerial accounting
(3) Tax preparation and planning
(4) Auditing
(5) Accounting information systems
(6) Governmental and not-for-profit accounting.
004.02B 30 semester or 45 quarter hours in general business. The subjects to be covered in these hours shall include, at a minimum:
(1) Macro and microeconomics
(2) Business law
(3) Marketing
(4) Management
(5) Finance
(6) Business Ethics
(7) Principles of accounting
The following subject areas are not required, but may be used as general business credit hours to meet this requirement:
(1) Business communication
(2) Quantitative applications in business
(3) Data analytics
004.02C The remaining 90 semester or 135 quarter hours in general education and electives, which could include general business courses. The subjects to be covered in these hours shall include, at a minimum:
(1) Oral and written communication skills
(2) Mathematics
(3) Arts, natural sciences, social sciences or humanities
(4) Statistics		From website: 120/150 Day Provision: A person who expects to complete the credit and earn the degree
within 120 days following when the examination is held shall be eligible to take the exam, but
shall not receive credit for it unless evidence satisfactory to the Board showing the completion of
the credit and degree is received by the Board within 150 days following when the exam is held.
If you mark on the application that you have not yet completed the hours or degree, then a
transcript(s) must be provided as evidence that you are enrolled in a course(s) that will complete
the missing requirements and that everything will be accomplished within the 120 day
timeframe. If the course(s) does not appear on a transcript, you will be required to provide other
evidence of how you are fulfilling any missing requirements under the 120/150 day provision.
The deadlines for submitting information under the 120/150 day provision cannot be waived
either. The burden of supplying information satisfactory to the Board as evidence of
completion of coursework or a degree rests with the applicant. 		Educational guidelines: https://nbpa.nebraska.gov/sites/nbpa.nebraska.gov/files/doc/Education%20Guidelines%20October%202019.pdf
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J - CSP coursework does not meet state requirement. See 2a. K – CSP coursework meets state requirements.NevadaNevada State Board of Accountancyhttps://www.nvaccountancy.com/Certified Public Accountantbaccalaureate or higher degreeAccounting (or equivalent, as determined by Board)Not specified150 semester creditsN.R.S. 628.200(1) Except as otherwise provided in subsection 4, the requirements of education for a certificate of certified public accountant are:
(a) At least 150 semester hours or an equivalent number of quarter hours; and
(b) A baccalaureate degree or an equivalent degree from a college or university recognized by the Board:
(1) With a major in accounting, or what the Board determines to be substantially the equivalent of a major in accounting; or
(2) With a major other than accounting supplemented by what the Board determines to be substantially the equivalent of an accounting major, including related courses in other areas of business administration.

NAC 628.055(1) The requirement of education for a certificate of certified public accountant set forth in NRS 628.200 requiring at least 150 semester hours from a college or university recognized by the Board may be satisfied in whole or in part by the equivalent number of quarter hours of college credits from a college or university recognized by the Board.
2. The 150 semester hours required for a certificate of certified public accountant pursuant to NRS 628.200 must include at least:
(a) Thirty semester hours in courses above the level of introductory courses which include 9 hours in financial accounting, 3 hours in cost and managerial accounting, 3 hours in auditing, 3 hours in federal income tax and 12 hours in electives related to accounting;
(b) Three semester hours in business law; and
(c) Twenty-four semester hours of courses in business, at the undergraduate or graduate level, other than courses in accounting and courses required under paragraphs (a) and (b), in the following subject areas:
(1) Behavior of organizations, groups and persons.
(2) Business finance.
(3) Business law.
(4) Computers.
(5) Data processing.
(6) Economics.
(7) Ethics in business.
(8) Legal and social environment of business.
(9) Management.
(10) Marketing.
(11) Oral communication.
(12) Quantitative applications in business.
(13) Statistics.
(14) Written communication, other than English courses for freshman students, including, but not limited to, business communications, advanced grammar and technical writing.
↪ The semester hours required by this subsection may be satisfied in whole or in part by the equivalent number of quarter hours of college credits from a college or university recognized by the Board.
3. An applicant holding a bachelor's degree and a master's degree in accounting that combined include 150 semester hours of education awarded by an institution which is accredited by an organization approved by the Board on the dates the degrees are awarded shall be deemed to be in compliance with the educational requirements for a certificate of certified public accountant set forth in NRS 628.200 and this section.		NAC 628.020(1) To be eligible to take the examination for certification as a certified public accountant, an applicant must have been awarded a bachelor's degree by a college or university which is recognized or approved by the Board:
(a) With a major in accounting; or
(b) With a major other than accounting and the successful completion of at least 21 semester hours in courses above the level of introductory courses and which include 9 hours in financial accounting, 3 hours in auditing, 3 hours in federal income tax, 3 hours in business law and 3 hours in cost and managerial accounting. The semester hours required by this paragraph may be satisfied in whole or in part by the equivalent number of quarter hours of college credits from a college or university recognized by the Board.
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J – CSP coursework does not meet state requirements. CSP does not offer courses in Accounting Information Systems (will be offered in Spring 2023) and Professional Ethics. K - CSP coursework meets state requirements.New HampshireNew Hampshire Board of Accountancyhttps://www.oplc.nh.gov/board-accountancyCertified Public Accountantbaccalaureate or higher degreeAccounting (or equivalent, as determined by Board)Not specified150 semester creditsN.H. Code Admin. R. Ac 302.02(3) Applicants for certification on or after July 1, 2014, shall have at least a baccalaureate degree that includes at least 120 hours pursuant to Ac 302.02 (f) from an educational institution accredited pursuant to Ac 302.02 (b), and an additional 30 semester hours of education which shall meet the criteria in Ac 302.02. The total required semester hours of education shall consist of not less than 30 hours in accounting and 24 hours in business courses accredited pursuant to 302.02(b).N.H. Code Admin. R. Ac 302.03 Pursuant to RSA 309-B:5, III (c) on or after July 1, 2014 applicants for the CPA examination required pursuant to RSA 310-B:5 and Ac 303 shall have 120 semester hours of college education including a baccalaureate degree conferred by a college or university accredited pursuant to Ac 302.02 (b). The degree shall include at least 30 semester hours of accounting courses which shall include coverage in financial accounting auditing, taxation, and management accounting and be supplemented by 24 semester hours of business courses other than accounting courses which includes, business law, business information systems, finance, professional ethics, business organizations, and economics.
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J and K– CSP coursework meets state requirements.New JerseyNew Jersey State Board of Accountancyhttps://www.njconsumeraffairs.gov/accCertified Public Accountantbaccalaureate or higher degreeN/ANot specified150 semester creditsN.J.A.C. 13:29–1A.3(b) An applicant to take the Certified Public Accountant Examination shall satisfy the following educational requirements:
1. An applicant shall possess a baccalaureate degree, or its equivalent, based upon a curriculum that includes a minimum of 120 semester hours and the applicant has completed at least 24 semester hours in accounting and at least 24 semester hours in business courses (other than accounting courses). The 24 semester hours in accounting and 24 semester hours in business courses (other than accounting courses) may be completed outside of a degree program. The applicant shall possess a baccalaureate degree, or its equivalent from:
i. A business school or college of business that has been granted accreditation by AACSB International - The Association to Advance Collegiate Schools of Business (AACSB), the Accreditation Council for Business Schools and Programs (ACBSP), or any other national accreditation agency with standards that are substantially similar to the standards utilized by the AACSB or the ACBSP; or
ii. An educational institution that has been granted accreditation from the Middle States Association of Colleges and Schools, Commission on Higher Education or any other regional accrediting agency with standards that are substantially similar to the standards utilized by the Middle States Association of Colleges and Schools, Commission on Higher Education; or
2. An applicant shall have completed at least 150 hours of education, including a baccalaureate or higher degree, and at least 24 semester hours in accounting and at least 24 semester hours in business courses (other than accounting courses) . The 24 semester hours in accounting and 24 semester hours in business courses (other than accounting courses) may be completed either as part of a degree program or outside of a degree program. The applicant shall satisfy any one of the following conditions:
i. The applicant has earned a graduate degree with a concentration in accounting from an accounting program or department which has been granted accreditation by the AACSB, ACBSP, or any other national accreditation agency with standards that are substantially similar to the standards utilized by the AACSB or the ACBSP;
ii. The applicant has earned a graduate degree from a business school or college of business which has been granted accreditation by the AACSB, ACBSP, or any other national accreditation agency with standards that are substantially similar to the standards utilized by the AACSB or the ACBSP;
iii. The applicant has earned a baccalaureate degree from a business school or college of business which has been granted accreditation by AACSB, ACBSP, or any other national accreditation agency with standards that are substantially similar to the standards utilized by the AACSB or the ACBSP; or
iv. The applicant has earned a baccalaureate degree or higher from an educational institution that has been granted accreditation from the Middle States Association of Colleges and Schools, Commission on Higher Education or any other regional accrediting agency with standards that are substantially similar to the standards utilized by the Middle States Association of Colleges and Schools, Commission on Higher Education.
(c) An applicant qualifying to take the Certified Public Accountant Examination pursuant to the provisions of (b)1 above shall not be issued a license until successful completion of at least 150 semester-hours of education, as set forth in (b)2 above. The 150 semester-hours of education requirement shall not apply to an applicant who obtained a baccalaureate degree or its equivalent prior to July 1, 2000 and was qualified for licensure prior to such date.		N.J.A.C. 13:29–1A.3(b) An applicant to take the Certified Public Accountant Examination shall satisfy the following educational requirements:
1. An applicant shall possess a baccalaureate degree, or its equivalent, based upon a curriculum that includes a minimum of 120 semester hours and the applicant has completed at least 24 semester hours in accounting and at least 24 semester hours in business courses (other than accounting courses). The 24 semester hours in accounting and 24 semester hours in business courses (other than accounting courses) may be completed outside of a degree program. The applicant shall possess a baccalaureate degree, or its equivalent from:
i. A business school or college of business that has been granted accreditation by AACSB International - The Association to Advance Collegiate Schools of Business (AACSB), the Accreditation Council for Business Schools and Programs (ACBSP), or any other national accreditation agency with standards that are substantially similar to the standards utilized by the AACSB or the ACBSP; or
ii. An educational institution that has been granted accreditation from the Middle States Association of Colleges and Schools, Commission on Higher Education or any other regional accrediting agency with standards that are substantially similar to the standards utilized by the Middle States Association of Colleges and Schools, Commission on Higher Education; or
2. An applicant shall have completed at least 150 hours of education, including a baccalaureate or higher degree, and at least 24 semester hours in accounting and at least 24 semester hours in business courses (other than accounting courses) . The 24 semester hours in accounting and 24 semester hours in business courses (other than accounting courses) may be completed either as part of a degree program or outside of a degree program. The applicant shall satisfy any one of the following conditions:
i. The applicant has earned a graduate degree with a concentration in accounting from an accounting program or department which has been granted accreditation by the AACSB, ACBSP, or any other national accreditation agency with standards that are substantially similar to the standards utilized by the AACSB or the ACBSP;
ii. The applicant has earned a graduate degree from a business school or college of business which has been granted accreditation by the AACSB, ACBSP, or any other national accreditation agency with standards that are substantially similar to the standards utilized by the AACSB or the ACBSP;
iii. The applicant has earned a baccalaureate degree from a business school or college of business which has been granted accreditation by AACSB, ACBSP, or any other national accreditation agency with standards that are substantially similar to the standards utilized by the AACSB or the ACBSP; or
iv. The applicant has earned a baccalaureate degree or higher from an educational institution that has been granted accreditation from the Middle States Association of Colleges and Schools, Commission on Higher Education or any other regional accrediting agency with standards that are substantially similar to the standards utilized by the Middle States Association of Colleges and Schools, Commission on Higher Education.
(c) An applicant qualifying to take the Certified Public Accountant Examination pursuant to the provisions of (b)1 above shall not be issued a license until successful completion of at least 150 semester-hours of education, as set forth in (b)2 above. The 150 semester-hours of education requirement shall not apply to an applicant who obtained a baccalaureate degree or its equivalent prior to July 1, 2000 and was qualified for licensure prior to such date.
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J and K– CSP coursework meets state requirements.New MexicoNew Mexico Public Accountancy Boardhttps://www.rld.nm.gov/boards-and-commissions/individual-boards-and-commissions/accountancy/Certified Public Accountantbaccalaureate or higher degreeN/AYes

N.M. Admin. Code 16.60.2.9(G) Level 3 accreditation is associated with an accounting program or department. The program or department must be accredited by a national accreditation agency recognized by the board such as the AACSB. Accounting programs or departments accredited in this manner have met standards substantially higher and much more specific than those required for level 1 or level 2 accreditation. For level 3 accreditation, the accounting program or department must meet a stringent set of standards that addresses faculty credentials, student quality, physical facilities, and curricula. Graduates who submit transcripts from accredited accounting programs may be deemed to have met the board's specific accounting and business course requirements.		150 semester creditsThe education requirement for licensure is the possession of a bachelor’s degree from a regionally accredited college or university and a minimum of 150 semester credit hours; at least 30 hours must be in accounting. Three of the 30 accounting hours may be in business law. The 30 hours may be included in the baccalaureate program or may be taken outside of the program.N.M. Admin. Code 16.60.2.9(A). After July 1, 2008, Section 8C of the act requires an applicant for the uniform CPA examination to hold a baccalaureate degree or its equivalent conferred by a college or university acceptable to the board, with 30 semester hours in accounting or the equivalent as determined by the board.
B. After July 1, 2008, Section 8C of the act requires an applicant for a certificate to have at least 150 semester hours of college education or its equivalent earned at a college or university acceptable to the board. Any course for which credit has been awarded by the institution will be accepted toward meeting the 150-semester hour requirement.
C. The board will accept not fewer than 30 semester hours of accounting or audit related courses (3 semester hours may be in business law), without repeat, from a board-recognized educational institution. The recognized educational institution must have accepted them for the purposes of obtaining a baccalaureate degree or equivalent, and they must be shown on an official transcript.
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J and K- CSP coursework does not meet state requirement. CSP does not have 33 semester hours of accounting courses. CSP does not offer courses in fraud examination, accounting information systems (will be offered in Spring 2023).New YorkNew York State Board for Public Accountancyhttp://www.op.nysed.gov/prof/cpa/Certified Public Accountantbaccalaureate or higher degreeN/AYes, but only if accredited in business and accounting150 semester creditsCompletion of 150 semester hours in the following content areas:
33 semester hours in accounting in the content areas listed below, with at least one course in each of the first four listed content areas:

financial accounting and reporting;
cost or managerial accounting
taxation;
auditing and attestation services;
fraud examination;
internal controls and risk assessment;
accounting information systems; and
36 semester hours in general business electives in any combination of the following areas:

business statistics;
business law;
computer science;
economics;
finance;
management;
marketing;
operations management;
organizational behavior;
business strategy;
quantitative methods; or
information technology and systems.
The curriculum must also include, either as stand-alone courses or integrated into other courses, the study of business or accounting communications, ethics and professional responsibility, and accounting research.

Accounting review courses or CPA Exam review courses that are taken for academic credit at a college or university cannot be accepted toward the 33 semester hour accounting course work requirement. These courses may only be accepted toward the business and/or overall course requirement.

Examples of review courses include, but are not limited to, Wiley CPAExcel; Becker’s CPA Exam Review; Bisk Education; and Roger CPA Exam Review. If the textbook for the course is a review course, it cannot be accepted toward the accounting course work requirement.		120-to-sit Rule for U.S. Education ONLY: If you are applying under the 150 semester hour pathway, you may sit for the exam when you have completed 120 semester hours of course work, including one course in each of the four required accounting content areas: financial accounting and reporting; cost or management accounting, taxation; and auditing.
NOTE: The license, however, will not be issued until you have met New York's 150 semester hour requirements for licensure.		Course content table: http://www.op.nysed.gov/prof/cpa/cpa150hour.htm
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J and K – CSP coursework meets state requirements.North CarolinaNorth Carolina State Board of Certified Public Accountant Examinershttps://nccpaboard.gov/Certified Public Accountantbaccalaureate or higher degreeAccounting (or equivalent, as determined by Board)Yes150 semester credits21 NCAC 8F.0410(a) G.S. 93-12(5)a sets forth the education required of candidates applying for CPA certification. The 150 semester hours required include a concentration in accounting, as defined by 21 NCAC 8A .0309; and
(b) 24 semester hours of coursework that include one three semester hour course from at least eight of the following 10 fields of study:
(1) communications;
(2) computer technology;
(3) economics;
(4) ethics;
(5) finance;
(6) humanities or social science;
(7) international environment;
(8) law;
(9) management; or
(10) statistics.
(c) Anyone applying for CPA certification who holds a Master's or more advanced degree in accounting, tax law, economics, finance, business administration, or a law degree from an accredited college or university is in compliance with Paragraph (b) of this Rule.

21 NCAC 8A.0309(a) A concentration in accounting includes:
(1) at least 30 semester hours, or the equivalent in quarter hours, of undergraduate accountancy courses that shall include no more than six semester hours of accounting principles and no more than three semester hours of business law; or
(2) at least 20 semester hours or the equivalent in quarter hours, of graduate accounting courses that are open exclusively to graduate students; or
(3) a combination of undergraduate and graduate courses that would be equivalent to Subparagraph (1) or (2).
(b) In recognition of differences in the level of graduate and undergraduate courses, one semester (or quarter) hour of graduate study in accounting is considered the equivalent of one and one-half semester (or quarter) hours of undergraduate study in accounting.
(c) Up to four semester hours, or the equivalent in quarter hours, of graduate income tax courses completed in law schools may count towards the semester hour requirement of Paragraph (a) of this Rule.
(d) When, in the Board's determination, an accounting course duplicates another course previously taken, only the semester (or quarter) hours of one of the courses shall be counted in determining if the applicant has a concentration in accounting.
(e) Accounting courses include such courses as principles courses at the elementary, intermediate and advanced levels; managerial accounting; business law; cost accounting; fund accounting; auditing; and taxation. There are many college courses offered that would be helpful in the practice of accountancy, but are not included in the definition of a concentration in accounting. Such courses include business finance, business management, computer science, economics, writing skills, accounting internships, and CPA exam review.		From website: The Board may approve an application to take the Examination before the receipt of a bachelor’s degree if the concentration in accounting is already complete or is reasonably expected to be completed by the end of the school term within which the Examination falls, and an applicant reasonably expects to receive the bachelor’s degree within 120 days after the application is received by the Board. However, if the applicant fails to receive the degree within the specified time, the Examination grades will not be released.
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J and K– CSP coursework meets state requirements.North DakotaNorth Dakota State Board of Accountancyhttps://www.ndsba.nd.gov/Certified Public Accountantbaccalaureate or higher degreeAccounting (or equivalent, as determined by Board)Not specified150 semester creditsNDCC, 43-02.2-04(b) After December 31, 1999, at least one hundred fifty semester hours of college education including a baccalaureate or higher degree or its equivalent conferred by a college or university acceptable to the board, the total educational program to include an accounting concentration or equivalent as determined by board rule to be appropriate. An individual who on December 31, 1999, meets the requirements of subdivision a may obtain a certificate under subdivision a if the individual passes the examination in accordance with board rules before December 31, 2004.

NDAC 3-01-02-01(2) “Accounting concentration” means twenty-four semester credits or equivalent of accounting courses, plus twenty-four credits of other business courses. Principles of accounting or equivalent courses do not count toward the required accounting or business courses. Up to three credits of economics credits may be included in the other business courses.		From Board website: The board may permit a candidate to take the examination if the board is satisfied that the candidate will complete the educational requirements of this section within six months after the candidate's application to take the examination.
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J and K– CSP coursework meets state requirements.OhioAccountancy Board of Ohiohttps://acc.ohio.gov/Certified Public Accountantbaccalaureate or higher degreeN/AYes150 semester creditsOAC 4701-3-03(A) A candidate for the CPA examination must complete the following education requirements:
(1) The education requirement set forth in division (C) of section 4701.06 of the Revised Code.
(2) A candidate who seeks to take the CPA examination under division (C) of section 4701.06 of the Revised Code shall meet the accounting concentration and business course requirement defined in this rule.
(3) A candidate who seeks to take the CPA examination under division (B)(2) of section 4701.06 of the Revised Code may waive the requirement specified in paragraph (A)(1) of this rule provided the candidate meets the accounting concentration and business course requirement as defined in this rule and the special examination requirement defined in paragraph (B) of rule 4701-3-07 of the Administrative Code.
(B) The accounting concentration described in division (A)(4)(a) of section 4701.06 of the Revised Code shall include twenty-four semester hours credit or equivalent in accounting courses, that includes course work in the following subject areas:
(1) Auditing in accordance with the generally accepted auditing standards defined in rule 4701-9-03 of the Administrative Code.
(2) Financial accounting.
(3) Management accounting or cost accounting.
(4) Taxation.
(C) Eighteen semester hours of graduate credit in accounting will meet the accounting concentration described in division (A)(4)(a) of section 4701.06 of the Revised Code and paragraph (B) of this rule.
(D) The business course requirement described in division (A)(4)(a) of section 4701.06 of the Revised Code shall include twenty-four semester credits or equivalent in business courses other than accounting courses. Business law is considered a business course.
(E) A graduate degree in accounting from an institution accredited by an agency recognized by the board will meet the accounting concentration requirement defined in paragraph (B) of this rule and the business course requirement defined in paragraph (D) of this rule.
(F) A graduate degree in business from an institution accredited by an agency recognized by the board will meet the business course requirement defined in paragraph (D) of this rule.
Completion of at least 120 semester college credits (180 quarter college credits). NOTE: 150 semester credits are required to apply for certification as an Ohio CPA.
24 semester college credits (36 quarter college credits) in accounting course that cover the areas of financial accounting, cost/managerial accounting, auditing, and taxation.
24 semester college credits (36 quarter college credits) in business courses. Business courses acceptable include finance, management, economics, and marketing, as well as "business" courses designated as such by a college or university (business law, business communications, business statistics, etc.).

A candidate who has met the accounting and business course requirements but not the 120 semester credits may take the CPA Examination if the candidate achieves a score of 670 on the Graduate Management Admission Test (GMAT). Note: Four (4) years of accounting experience will be required for CPA Certification if you were approved under the GMAT. Please consult the GMAT Information link for further information.

Note concerning accounting course requirement: One course in computer information systems, if begun prior to May 7, 2003, counts as an accounting course, providing the course has a computer programming course as a pre-requisite. However, courses in accounting information systems still count as accounting courses.
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J - CSP coursework does not meet state requirement. See 3. K - CSP coursework does not meet state requirement. See 1 and 3.OklahomaOklahoma Accountancy Boardhttps://www.ok.gov/oab_web/Certified Public Accountantbaccalaureate or higher degreeAccounting (or equivalent, as determined by Board)Not specified150 semester creditsCPA QUALIFICATION APPLICANT: You must submit sufficient official transcripts to reflect:
(1) a minimum of 150 semester hours of college education including a baccalaureate or higher degree.
(2) a minimum of 76 semester hours of upper-division level course credit;
(3) a minimum of 30 semester hours of accounting course credits above principles of accounting or
introductory accounting, including at least one auditing or assurance course (not internal auditing);
and
ii
(4) a minimum of 9 semester hours of upper division-level related course credit in any or all of the
subjects of economics, statistics, finance, marketing, management, business law, business
communication, financial information systems and computer science.
Graduate Level Accounting Courses: Graduate level Financial and Managerial Accounting only, do not count
toward the required 30 semester hours of accounting if they are equivalent to undergraduate principles. 		CPA QUALIFICATION APPLICANT: You must submit sufficient official transcripts to reflect:
(1) a minimum of 150 semester hours of college education including a baccalaureate or higher degree.
(2) a minimum of 76 semester hours of upper-division level course credit;
(3) a minimum of 30 semester hours of accounting course credits above principles of accounting or
introductory accounting, including at least one auditing or assurance course (not internal auditing);
and
ii
(4) a minimum of 9 semester hours of upper division-level related course credit in any or all of the
subjects of economics, statistics, finance, marketing, management, business law, business
communication, financial information systems and computer science.
Graduate Level Accounting Courses: Graduate level Financial and Managerial Accounting only, do not count
toward the required 30 semester hours of accounting if they are equivalent to undergraduate principles. 		Coursework worksheet: https://www.ok.gov/oab_web/documents/Eligibility%20Checklist%20and%20Self%20Evaluation.pdf
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J -CSP coursework meets state requirements. K– CSP coursework does not meet state requirements. See a.OregonOregon Board of Accountancyhttps://www.oregon.gov/boa/Pages/Home.aspxCertified Public Accountantbaccalaureate or higher degreeN/ANot specified150 semester creditsO.R.S. § 673.050(1) Except as provided in subsection (2) of this section, a candidate for admission to the examination for a certified public accountant certificate shall present satisfactory evidence of graduation with a baccalaureate or higher degree from a college or university that is accredited by one of the six regional accrediting associations or by another accrediting body that is recognized by the Oregon Board of Accountancy, and shall have completed 150 or more semester hours or 225 or more quarter hours or the equivalent thereof, including courses in the study of accounting, business, economics, finance, written and oral communications and other subjects as determined by the board as appropriate for the accountancy profession.OAR 801-010-0050(3) Eligibility under education requirements. Candidates for admission to the CPA exam applying under the educational requirements of ORS 673.050(1) must demonstrate eligibility as follows:
(a) 150 Hour rule: Satisfactory evidence that the candidate has successfully completed 150 semester hours or 225 quarter hours, including:
(A) A baccalaureate or higher degree from a college or university that is accredited by one of the six regional accrediting associations or by another accrediting body that is recognized by the Board as described in ORS 673.050(1);
(B) A minimum of 24 semester hours or 36 quarter hours, or the equivalent thereof, in the study of core accounting coursework. Core accounting subjects are defined as accounting, auditing, financial reporting, external or internal reporting, financial statement analysis, accounting data analytics, accounting information systems, accounting ethics, or taxation. These hours must be upper-division courses; and
(C) A minimum of 24 semester hours or 36 quarter hours in accounting or related subjects. Related subjects are defined as lower-division accounting, business, finance, economics, data analytics (non-accounting), and written and oral communication that contributes to professional competence.
(D) Credit for community college courses. Applicants who have earned a baccalaureate or higher degree from a regionally accredited college or university may obtain additional hours from a community college, if such hours would be transferable to an accredited college or university.
(E) Internship courses are limited to a maximum of 4 semester hours or 6 quarter hours.
(F) Courses taken for CPA Exam preparation or review do not qualify toward the accounting specific course requirement or the related subject course requirements.
(G) A candidate will only receive credit for a course one time.

- Internship courses are limited to a maximum of 4 semester hours or 6 quarter hours
- Upper-division courses are classified as 300 level or above. Principles and introductory courses cannot be used to meet this requirement.
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J and K– CSP coursework meets state requirements.PennsylvaniaPennsylvania Board of Accountancyhttps://www.dos.pa.gov/ProfessionalLicensing/BoardsCommissions/Accountancy/Pages/default.aspxCertified Public Accountantbaccalaureate or higher degreeN/ANot specified150 semester credits49 Pa. Code § 11.57(a) General requirements. A candidate to sit for the CPA certification examination shall have graduated with any of the following:
(1) A baccalaureate or higher degree from a college or university accredited by a Nationally recognized accrediting agency recognized by the United States Department of Education or approved by the Board and completed a total of 150 semester credits of post-secondary education, including at least 24 semester credits of accounting and auditing, business law, finance or tax subjects of a content satisfactory to the Board, not necessarily as part of the candidate's undergraduate or graduate work, and an additional 12 semester credits in accounting, auditing and tax subjects of a content satisfactory to the Board, not necessarily as part of the candidate's undergraduate or graduate work.
(2) A baccalaureate or higher degree from a college or university accredited by a Nationally recognized accrediting agency recognized by the United States Department of Education or approved by the Board and completed at least 24 semester credits in accounting and auditing, business law, finance or tax subjects of a content satisfactory to the Board, not necessarily as part of the candidate's undergraduate work.
(3) A master's degree or other post-graduate degree from a college or university accredited by a Nationally recognized accrediting agency recognized by the United States Department of Education or approved by the Board and completed at least 24 semester credits in accounting and auditing, business law, finance or tax subjects of a content satisfactory to the Board, not necessarily as part of the candidate's undergraduate or graduate work.
(b) Issuance of certificate. Except as provided in § 11.55(b) (relating to experience requirements for CPA certification), the Board will not issue a certificate to a candidate who qualified to sit for the CPA certification examination under subsection (a)(2) or (3) unless the candidate has also satisfied subsection (a)(1).		49 Pa. Code § 11.57(a) General requirements. A candidate to sit for the CPA certification examination shall have graduated with any of the following:
(1) A baccalaureate or higher degree from a college or university accredited by a Nationally recognized accrediting agency recognized by the United States Department of Education or approved by the Board and completed a total of 150 semester credits of post-secondary education, including at least 24 semester credits of accounting and auditing, business law, finance or tax subjects of a content satisfactory to the Board, not necessarily as part of the candidate's undergraduate or graduate work, and an additional 12 semester credits in accounting, auditing and tax subjects of a content satisfactory to the Board, not necessarily as part of the candidate's undergraduate or graduate work.
(2) A baccalaureate or higher degree from a college or university accredited by a Nationally recognized accrediting agency recognized by the United States Department of Education or approved by the Board and completed at least 24 semester credits in accounting and auditing, business law, finance or tax subjects of a content satisfactory to the Board, not necessarily as part of the candidate's undergraduate work.
(3) A master's degree or other post-graduate degree from a college or university accredited by a Nationally recognized accrediting agency recognized by the United States Department of Education or approved by the Board and completed at least 24 semester credits in accounting and auditing, business law, finance or tax subjects of a content satisfactory to the Board, not necessarily as part of the candidate's undergraduate or graduate work.
(b) Issuance of certificate. Except as provided in § 11.55(b) (relating to experience requirements for CPA certification), the Board will not issue a certificate to a candidate who qualified to sit for the CPA certification examination under subsection (a)(2) or (3) unless the candidate has also satisfied subsection (a)(1).
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J and K– CSP coursework meets state requirements.Rhode IslandRhode Island Board of Accountancyhttps://dbr.ri.gov/divisions/accountancy/Certified Public Accountantbaccalaureate or higher degreeN/AYes150 semester credits400-RICR- 00-00-1.4.1 Education Requirement
A. An applicant will be deemed to have met the education requirement if, as part of the one hundred fifty (150) semester hours of education, he or she has met any one of the following conditions:
1. Earned a graduate degree with a concentration in accounting from a program that is accredited in accounting by an accrediting agency recognized by the Board.
2. Earned a graduate degree from a program that is accredited in business by an accrediting agency recognized by the Board and completed not less than twenty-four (24) semester hours in accounting at the undergraduate level or fifteen (15) semester hours at the graduate level, or an equivalent combination thereof.
3. Earned a baccalaureate degree or higher degree at an institution that is accredited by an accrediting agency recognized by the Board and completed not less than twenty-four (24) semester hours in accounting at the undergraduate or graduate level, and completed not less than twenty-four (24) semester hours in business courses (other than accounting courses) at the undergraduate or graduate level.
B. Under the conditions of §§ 1.4.1(A)(2) and (3) of this Part, the accounting component of the education requirement must include not less than six (6) semester hours in both fundamental accounting and intermediate financial accounting and reporting and not less than three (3) semester hours in each of the following: advanced financial accounting and reporting, tax accounting, and auditing.
C. The business courses must include not less than three (3) semester hours in both business law and economics.
D. The applicant or the educational institution from which the baccalaureate or graduate degree is earned must demonstrate to the Board's satisfaction the integration of business ethics throughout the mandated core curriculum.		400-RICR- 00-00-1.4.1 E. An applicant who does not meet the one hundred fifty (150) hour education requirement may sit for an examination if the applicant has, at the time of the examination: completed not less than one hundred twenty (120) semester hours of education; and met one of the conditions specified in § 1.4.1(A) of this Part; provided, however, that an applicant who successfully passes the examination will not be eligible to receive a certificate until the applicant completes the one hundred fifty (150) hour requirement and the experience requirement.
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J - CSP coursework does not meet state requirement. See 1. K – CSP coursework meets state requirements.South CarolinaSouth Carolina Board of Accountancyhttps://llr.sc.gov/acct/Certified Public Accountantbaccalaureate or higher degreeAccounting (or equivalent, as determined by Board)Not specified150 semester creditsCode 1976 § 40-2-35(C) To meet the educational requirement as part of the one hundred fifty semester hours of education, the applicant must demonstrate successful completion of:
(1) at least thirty-six semester hours of accounting in courses that are applicable to a baccalaureate, masters, or doctoral degree and which cover financial accounting, managerial accounting, taxation, and auditing, of which at least twenty-four semester hours must be taught at the junior level or above; and
(2) at least thirty-six semester hours of business courses that are applicable to a baccalaureate, masters, or doctoral degree and which may include macro and micro economics, finance, business law, management, computer science, marketing, and accounting hours not counted in item (1).		Code 1976 § 40-2-35(E)(3) the applicant must have on record with the board official transcripts from a college or university approved by the board demonstrating successful completion of one hundred twenty semester hours credit, including:
(a) at least twenty-four semester hours of accounting in courses that are applicable to a baccalaureate, masters, or doctoral degree and which cover financial accounting, managerial accounting, taxation, and auditing; and
(b) at least twenty-four semester hours of business courses that are applicable to a baccalaureate, masters, or doctoral degree and which may include macro and micro economics, finance, business law, management, computer science, marketing, and accounting hours not counted in subitem (a).		Board transcript evaluation form https://llr.sc.gov/acct/forms/Accountancy_TranscriptEval.pdf

Board issued Education Guidelines https://llr.sc.gov/acct/forms/Education%20Guidelines%20and%20Transcript%20Evaluation%20Guide.pdf
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J – CSP coursework meets state requirements.South DakotaSouth Dakota Board of Accountancyhttps://dlr.sd.gov/accountancy/default.aspxCertified Public Accountantbaccalaureate or higher degreeAccounting (or equivalent, as determined by Board)Not specified150 semester creditsARSD 20:75:02:04 (2) Both a major in accounting and a course of study substantially equivalent to a major in accounting must include 24 semester hours in accounting at the undergraduate or graduate level from an accredited college or university, including elementary principles of accounting and at least one course in each of the following: intermediate or advanced accounting, auditing, taxation, and cost accounting. They must also include at least 24 semester hours in business courses, other than accounting courses, at the undergraduate or graduate level. A course may not be audited, but must appear as semester or quarter hour credit on an official transcript.From application form: "An individual who will graduate from an accredited educational institution with a minimum of 150 semester hours,
including a baccalaureate or graduate degree in accounting or equivalent, before 100 days after sitting for any section of
the examination." https://www.state.sd.us/eforms/secure/eforms/E0038v3-BOA_App_for_CPA_Exam.pdf
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J and K – CSP coursework meets state requirements.TennesseeTennessee State Board of Accountancyhttps://www.tn.gov/commerce/regboards/accountancy.htmlCertified Public Accountantbaccalaureate or higher degreeAccounting (or equivalent, as determined by Board)Not specified150 semester creditsTenn. Comp. R. & Regs. 0020-02-.02(1) An applicant will be deemed to have met the educational requirement for the purpose of being eligible to receive a certificate pursuant to § 62-1-106(c)(1) if the applicant has earned a baccalaureate or higher degree from an accredited educational institution and obtained the minimum number of hours required by Tenn. Code Ann. § 62-1-106(c) which includes:
(a) At least thirty (30) semester or forty-five (45) quarter hours of accounting education including the elementary level;
(b) Not more than six (6) semester or eight (8) quarter hours may be internship programs which may be applied to the thirty (30) semester or forty-five (45) quarter hours in accounting; and,
(c) At least twenty-four (24) semester or thirty-six (36) quarter hours in general business education in one (1) or more of the following:
1. Algebra, Calculus, Statistics, Probability
2. Business Communication
3. Business Law
4. Economics
5. Ethics
6. Finance
7. Management
8. Technology/Information Systems
9. Marketing
(2) For purposes of this rule, accounting hours, other than elementary courses, above the minimum requirement may be substituted for general business education.
(3) For purposes of this rule, candidates must have at least twenty-four (24) semester or thirty-six (36) quarter hours of accounting courses at the upper division level, junior level courses or higher.		Tenn. Comp. R. & Regs. 0020-02-.02 (4) An applicant for CPA examination shall be deemed to have met the educational requirement solely for the purpose of being admitted to take the CPA examination pursuant to § 62-1-106(c)(2) if the applicant has earned a baccalaureate or higher degree from an accredited educational institution and obtained at least eighteen (18) semester or twenty-seven (27) quarter hours of accounting education at the upper division level, junior level courses or higher. Semester or quarter hours from internship programs may not be applied to the eighteen (18) semester or twenty-seven (27) quarter hours in accounting required by this paragraph.
(a) An application to sit for examination may be filed, processed and approved prior to the completion of a baccalaureate or higher degree so long as the applicant submits materials with the application that demonstrate that, at the time of the first examination, the applicant will have a baccalaureate or higher degree with the hours of accounting education required by paragraph (4).
(b) A certificate of enrollment and certified transcript from the educational institution demonstrating that the applicant will have the required degree prior to the first examination shall be sufficient documentation to demonstrate that the applicant will have a baccalaureate or higher degree with the hours of accounting education required by paragraph (4) at the time of the first examination; provided, however, that the Board or its designee may accept such other reasonable documentation as an applicant may provide properly demonstrating that the applicant will have met the requirements of this paragraph prior to examination.
(c) No credit will be given to an applicant for an examination if that applicant fails to successfully obtain a baccalaureate or higher degree with the hours of accounting education required by paragraph (4) prior to the time the applicant took the examination.
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J - CSP coursework does not meet state requirement. See 1 and 2c. K - CSP coursework does not meet state requirement. See 2.TexasTexas State Board of Public Accountancyhttps://www.tsbpa.texas.gov/Certified Public Accountantbaccalaureate or higher degreeAccounting (or equivalent, as determined by Board)Not specified150 semester credits22 TAC § 511.57(a) An applicant shall meet the board's accounting course requirements in one of the following ways:
(1) Hold a baccalaureate or higher degree from a board-recognized institution of higher education as defined by §511.52 of this chapter (relating to Recognized Institutions of Higher Education) and present official transcript(s) from board-recognized institution(s) that show degree credit for no fewer than 30 semester credit hours of upper division accounting courses as defined in subsections (d) and (e) of this section; or
(2) Hold a baccalaureate or higher degree from a board-recognized institution of higher education as defined by §511.52 of this chapter, and after obtaining the degree, complete the requisite 30 semester credit hours of upper division accounting courses, as defined in subsections (d) and (e) of this section, from four-year degree granting institutions, or accredited community colleges, provided that all such institutions are recognized by the board as defined by §511.52 or §511.54 of this chapter (relating to Recognized Texas Community Colleges).
(b) Credit for hours taken at board-recognized institutions of higher education using the quarter system shall be counted as 2/3 of a semester credit hour for each hour of credit received under the quarter system.
(c) The board will accept no fewer than 30 semester credit hours of accounting courses from the courses listed in subsections (d) and (e) of this section. The hours from a course that has been repeated will be counted only once toward the required 30 semester hours. The courses must meet the board's standards by containing sufficient accounting knowledge and application to be useful to candidates taking the UCPAE. A board-recognized institution of higher education must have accepted the courses for purposes of obtaining a baccalaureate or higher degree or its equivalent, and they must be shown on an official transcript.
(d) Effective January 1, 2024, the subject-matter content should be derived from the UCPAE Blueprint. A minimum of 15 semester hours with at least three semester hours in each of the following accounting course content area is required:
(1) financial accounting and reporting for business organizations that may include:
(A) intermediate accounting;
(B) advanced accounting; and
(C) accounting theory;
(2) financial statement auditing;
(3) taxation; and
(4) accounting information systems.
(e) Effective January 1, 2024, a minimum of 15 hours in any of the following accounting course content area is required:
(1) managerial or cost accounting (excluding introductory level courses);
(2) auditing and attestation services;
(3) internal accounting control and risk assessment;
(4) financial statement analysis;
(5) accounting research and analysis;
(6) up to 9 semester credit hours of taxation (including tax research and analysis);
(7) financial accounting and reporting for governmental and/or other nonprofit entities;
(8) up to 9 semester credit hours of accounting information systems, including management information systems ("MIS"), provided the MIS courses are listed or cross-listed as accounting courses, and the institution of higher education accepts these courses as satisfying the accounting course requirements for graduation with a degree in accounting;
(9) up to 12 semester credit hours of accounting data analytics, provided the institution of higher education accepts these courses as satisfying the accounting course requirements for graduation with a degree in accounting; business data analytics may be considered provided the courses are listed or cross-listed as accounting courses, and the institution of higher education accepts these courses as satisfying the accounting course requirements for graduation with a degree in accounting; (while data analytics tools may be taught in the courses, application of the tools should be the primary objective of the courses);
(10) fraud examination;
(11) international accounting and financial reporting;
(12) mergers and acquisitions;
(13) an accounting internship program (not to exceed 3 semester credit hours) which meets the following requirements:
(A) the accounting knowledge gained is equal to or greater than the knowledge gained in a traditional accounting classroom setting;
(B) the employing firm provides the faculty coordinator and the student with the objectives to be met during the internship;
(C) the internship plan is approved in advance by the faculty coordinator;
(D) the employing firm provides significant accounting work experience with adequate training and supervision of the work performed by the student;
(E) the employing firm provides the student with training, supervision, periodic feedback and a final evaluation at the conclusion of the internship, provides a letter describing the duties performed and the supervision to the student, and provides a copy of the documentation to the faculty coordinator and the student;
(F) the student keeps a diary comprising a chronological list of all work experience gained in the internship;
(G) the student writes a paper demonstrating the knowledge gained in the internship;
(H) the student and/or faculty coordinator provides evidence of all items upon request by the board;
(I) the internship course shall not be taken until a minimum of 12 semester credit hours of upper division accounting course work has been completed; and
(14) at its discretion, the board may accept up to three semester hours of credit of accounting course work with substantial merit in the context of a career in public accounting, provided the course work is predominantly accounting or auditing in nature but not included in paragraphs (1) - (12) of this subsection. For any course submitted under this provision, the Accounting Faculty Head or Chair must affirm to the board in writing the course's merit and content.
(f) The board requires that a minimum of two semester credit hours in research and analysis relevant to the course content described in subsection (e) of this section be completed. The semester credit hours may be obtained through a standalone course or offered through an integrated approach. If the course content is offered through integration, the institution of higher education must advise the board of the course(s) that contain the research and analysis content. The course may be used toward the 15 semester credit hours of upper level accounting courses identified in subsection (e)(5) of this section.
(g) The following types of introductory courses do not meet the accounting course definition in subsections (d) and (e) of this section:
(1) elementary accounting;
(2) principles of accounting;
(3) financial and managerial accounting;
(4) introductory accounting courses; and
(5) accounting software courses.
(h) Any CPA review course offered by an institution of higher education or a proprietary organization shall not be used to meet the accounting course definition.
(i) CPE courses shall not be used to meet the accounting course definition.
(j) An ethics course required in §511.58(d) of this chapter (relating to Definitions of Related Business Subjects and Ethics Courses) shall not be used to meet the accounting course definition in subsections (d) and (e) of this section.
(k) Accounting courses completed through an extension school of a board recognized educational institution may be accepted by the board provided that the courses are accepted for a business baccalaureate or higher degree conferred by that educational institution.
(l) The board may review the content of accounting courses and determine if they meet the requirements of this section.

22 TAC § 511.58(a) Related business courses are those business courses that a board recognized institution of higher education accepts for a business baccalaureate or higher degree by that educational institution.
(b) An individual who holds a baccalaureate or higher degree from a recognized educational institution as defined by §511.52 of this chapter (relating to Recognized Institutions of Higher Education) may take related business courses from four-year degree granting institutions, or recognized community colleges, provided that all such institutions are recognized by the board as defined by §511.52 or §511.54 of this chapter (relating to Recognized Texas Community Colleges). Related business courses taken at a recognized community college are only the courses that the board has reviewed and approved to meet this section.
(c) The board will accept no fewer than 24 semester credit hours of upper level courses (for the purposes of this subsection, economics and statistics at any college level will count as upper division courses) as related business subjects (without repeat), taken at a recognized educational institution shown on official transcripts or accepted by a recognized educational institution for purposes of obtaining a baccalaureate degree or its equivalent, in the following areas. No more than 6 credit semester hours taken in any one subject area may be used to meet the minimum hour requirement.
(1) business law, including study of the Uniform Commercial Code;
(2) economics;
(3) management;
(4) marketing;
(5) business communications;
(6) statistics and quantitative methods;
(7) finance;
(8) information systems or technology;
(9) business data analytics (while data analytic tools may be used in the course, application of the tools should be the primary objective of the course); and
(10) other areas related to accounting.
(d) In addition to the 24 hours required in subsection (c) of this section, the board requires that 3 passing semester hours be earned as a result of taking a standalone course in accounting or business ethics. The course must be taken at a recognized educational institution and should provide students with a framework of ethical reasoning, professional values and attitudes for exercising professional skepticism and other behavior that is in the best interest of the public and profession. The ethics course should provide a foundation for ethical reasoning and include the core values of integrity, objectivity and independence taught by an instructor who has not been disciplined by the board for a violation of the board's rules of professional conduct unless waived by the board.
(e) The board requires that a minimum of 2 upper level semester credit hours in accounting communications or business communications with an intensive writing curriculum be completed. The semester hours may be obtained through a standalone course or offered through an integrated approach. If the course content is offered through integration, the university must advise the board of the course(s) that contain the accounting communications or business communications content. The course may be used toward the 24 semester credit hours of upper level business courses listed in subsection (c)(5) of this section.
(f) Credit for hours taken at recognized institutions of higher education using the quarter system shall be counted as 2/3 of a semester hour for each hour of credit received under the quarter system.
(g) Related business courses completed through and offered by an extension school, correspondence school or continuing education program of a board recognized educational institution may be accepted by the board provided that the courses are accepted for a business baccalaureate or higher degree conferred by that educational institution.
(h) The board may review the content of business and ethics courses and determine if they meet the requirements of this section.		V.T.C.A., Occupations Code § 901.254 To be eligible to take the uniform CPA examination, an applicant must:
(1) hold a baccalaureate or graduate degree, or its equivalent as determined by board rule, conferred by a board-recognized institution of higher education; and
(2) complete at least 150 semester hours or quarter-hour equivalents in board-recognized courses, including an accounting concentration or equivalent courses as determined by board rule.		Application form (with course list) https://www.tsbpa.texas.gov/pdffiles/x0008.pdf

22 TAC § 515.1 (a) An individual or firm license holder is responsible for renewing the license before the expiration date of the license.
(b) An individual certified or registered by this board must obtain a license for a 12-month interval and the license shall not be issued or renewed unless the board has received all required fees, satisfactory documentation of compliance with CPE requirements and a completed application which includes fingerprints unless fingerprints have been previously submitted for licensure on or after September 1, 2014.
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J and K– CSP coursework meets state requirements.UtahUtah State Board of Accountancyhttps://dopl.utah.gov/cpa/Certified Public Accountantbaccalaureate or higher degreeN/AYes150 semester creditsU.A.C. R156-26a-302a The education requirements for CPA licensure in Subsection 58-26a-302(1)(d) are defined, clarified, or established as follows:
(1) An applicant shall submit transcripts showing completion of course work consisting of a minimum of 150 semester hours (225 quarter hours), and one of the following:
(a) a graduate degree in accounting or taxation from an institution whose business education is accredited by the AACSB or the ACBSP;
(b) a Master of Business Administration degree from an institution whose business education program is accredited by the AACSB or the ACBSP and which includes no less than:
(i) 24 semester hours (36 quarter hours) in upper division or graduate level accounting courses covering the following subjects:
(A) financial accounting;
(B) auditing;
(C) taxation; and
(D) management accounting;
(ii) 15 semester hours (23 quarter hours) graduate level accounting courses covering the following subjects:
(A) financial accounting;
(B) auditing;
(C) taxation; and
(D) management accounting; or
(iii) an equivalent combination of graduate and upper division accounting courses covering the subjects of financial accounting, auditing, taxation, and management accounting, with one hour of graduate level course work being equivalent to 1.6 hours of upper division course work;
(c) a baccalaureate degree in business or accounting from an institution whose business education program is accredited by the AACSB or the ACBSP, and which includes no less than:
(i) 24 semester hours (36 quarter hours) in upper division or graduate level accounting courses covering at least one course in each of the following subjects:
(A) financial accounting;
(B) auditing;
(C) taxation; and
(D) management accounting; and
(ii) 30 additional hours in graduate or upper division accounting and business courses; or
(d) A baccalaureate or graduate degree from an institution accredited by a regional accrediting body with no less than:
(i) 24 semester hours (36 quarter hours) in non-accounting business or related courses providing a minimum of two semester hours (three quarter hours) in each of the following subjects:
(A) business law;
(B) computers;
(C) economics;
(D) business ethics;
(E) finance;
(F) business statistics and quantitative methods;
(G) written and oral business communications;
(H) business administration such as marketing, production, management, policy or organizational behavior;
(ii) 24 semester hours (36 quarter hours) in upper division or graduate level accounting courses with a minimum of two semester hours (three quarter hours) in each of the following subjects:
(A) auditing;
(B) finance;
(C) managerial or cost;
(D) systems; and
(E) taxes; and
(iii) 30 additional hours in graduate or upper division accounting and business courses.		U.C.A. 1953 § 58-26a-306(1)(c) demonstrate completion of at least 120 semester hours or 180 quarter hours of the education requirement described in Subsection 58-26a-302(1)(c)

U.A.C. R156-26a-302c (4) In accordance with Subsection 58-26a-306(1)(c), the minimum 120 semester hours (180 quarter hours) of the education requirement that an applicant shall complete before sitting for the AICPA Uniform CPA Examination, shall include completion of at least the following requirements as described in Section R156-26a-302a:
(a) 24 semester hours (36 quarter hours) in upper division or graduate level accounting courses covering the following subjects:
(i) financial accounting;
(ii) auditing;
(iii) taxation; and
(iv) management accounting; and
(b) 24 semester hours (36 quarter hours) in non-accounting business or related courses covering the following subjects:
(i) business law;
(ii) computers;
(iii) economics;
(iv) business ethics;
(v) finance;
(vi) business statistics and quantitative methods;
(vii) written and oral business-related communications; and
(viii) business administration such as marketing, productions, management, policy or organizational behavior.		Note: Utah website is not working. No information displaying.
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J - CSP coursework does not meet state requirement. CSP does not currently offer a 3.0 credit U.S. Business Law class. K – CSP coursework meets state requirements.VermontVermont Board of Public Accountancyhttps://sos.vermont.gov/accountancy/board-meetings-members/Certified Public Accountantbaccalaureate degreeN/ANot specified150 semester creditsVt. Admin. Code 20-4-100:5 Section 5.3 Studies in Accounting, Auditing and Business.
Studies in accounting, auditing and business shall include accounting, auditing, and business subjects at the college level, of not less than six semester hours in financial accounting (which shall not include introductory financial accounting courses), three semester hours in auditing, three semester hours in United States income tax, and three semester hours in United States business law. Accounting, auditing, business, and other college level courses may be counted toward the total semester hours required. The Board may allow substitution of courses when an applicant can demonstrate that the course of study undertaken is fully equal to the course of study described above.		26 V.S.A. § 71a(c) An applicant who has not yet completed a baccalaureate degree may sit for the exam upon the completion of 120 semester hours at an institution recognized by the Board, including a minimum of 30 semester hours of accounting, auditing, and related subjects as the Board determines to be appropriate.
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J and K– CSP coursework meets state requirements.VirginiaVirginia Board of Accountancyhttps://boa.virginia.gov/Certified Public Accountantbaccalaureate or higher degreeAccounting (or equivalent, as determined by Board)Not specified150 semesterVA Code Ann. § 54.1-4409.2 A. A person who has not held the license of any state may obtain a Virginia license under this subsection.
1. To be considered for a Virginia license, the person seeking licensure shall:
a. Provide documentation that he has obtained from one or more accredited institutions at least 150 semester hours of education, a baccalaureate or higher degree, and an accounting concentration or equivalent, as defined by the Board;		18 VAC 5-22-70 A. In order for a person to take the CPA examination through Virginia, he must have obtained from one or more accredited institutions at least 120 semester hours of education, a baccalaureate or higher degree, and an accounting concentration or equivalent prior to taking any part of the CPA examination.
B. For the purpose of complying with subsection A of this section and with subdivision A 1 a of § 54.1-4409.2 of the Code of Virginia, obtaining an accounting concentration or equivalent requires obtaining at a minimum:
1. 24 semester hours of accounting courses that must include courses in auditing, financial accounting, management accounting, and taxation; and
2. 24 semester hours of business courses, no more than six semester hours of which could be considered accounting courses.
Principles or introductory accounting courses cannot be considered in determining whether a person has obtained the 48 minimum number of semester hours required for an accounting concentration or equivalent.		Education handbook, with details about acceptable coursework: https://boa.virginia.gov/wp-content/uploads/2019/11/Education-Handbook-2021.pdf
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J - CSP coursework meets state requirements. K - Washington requires a Bachelor's degree with 150 credit hours to be completed within 180 days of first sitting for exam. See WAC 4-30-060(2). WashingtonWashington State Board of Accountancyhttps://acb.wa.gov/Certified Public Accountantbaccalaureate or higher degreeAccounting major or concentration (defined by meeting coursework requirements)Not specified150 semester hours/225 quarter hoursWAC 4-30-060(1) Education requirements: Effective July 1, 2000, to apply for the CPA examination you must have completed:
(a) At least one hundred fifty semester hours (two hundred twenty-five quarter hours) of college education, including;
(b) A baccalaureate or higher degree; and
(c) An accounting major or concentration as defined as at least:
(i) Twenty-four semester hours (thirty-six quarter hours) or the equivalent in accounting subjects of which at least fifteen semester hours must be at the upper level or graduate level (an upper level course is defined as a course that frequently carries completion of a lower level course(s) as a prerequisite); and
(ii) Twenty-four semester hours (thirty-six quarter hours) or the equivalent in business administration subjects at the undergraduate or graduate level.
WAC 4-30-060(2) One hundred eighty-day provision: If you expect to meet the education requirements of this section within one hundred eighty days following the examination, you will be eligible to take the CPA examination provided you submit a signed Certificate of Enrollment from the educational institution in which you are enrolled stating that you will meet the board's education requirements within one hundred eighty days following the day you first sit for any one section of the examination. If you apply for the exam using the one hundred eighty-day provision, then within two hundred ten days of first sitting for any section of the exam, you must provide the examination administrator complete documentation demonstrating that you met the board's education requirements within one hundred eighty days of first sitting for any one section of the exam. If you do not provide such documentation within the required two hundred ten-day time period, your exam score(s) will not be released and you will not be given credit for any section(s) of the examination. Applicants failing to provide such documentation must reapply as a first-time applicant.Licensing info for out-of-state applicants: https://acb.wa.gov/individual-licensing/get-your-first-cpa-license/get-your-first-washington-state-license-out-state-ca
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J - CSP coursework does not meet state requirement. See 4.1.b.1A.2, A.3. and 1.B. K - CSP coursework does not meet state requirement. See 4.1.b.1.A and 4,1,b.1.A.2, 4,1,b.1.A.3. Also CSP doesn't have a 3.0 credit business law class.West VirginiaWest Virginia Board of Accountancyhttps://www.boa.wv.gov/Certified Public Accountantbaccalaureate or higher degreeAccounting (or equivalent, as determined by Board)Not specified150 semesterSame as exam.
4.1.b.1. Specific course requirements. -- As part of the required hours to sit for the examination, an applicant shall have completed the following credit hours at the upper-division baccalaureate and/or graduate levels at an accredited college or university:
4.1.b.1.A. at least thirty (30) credit hours or equivalent quarter hours in accounting, excluding introductory accounting courses covering the principles of accounting components, including the minimum requirements in each of the following subject areas:
4.1.b.1.A.1. six (6) credit hours in financial or intermediate accounting;
4.1.b.1.A.2. six (6) credit hours in auditing or accounting information systems with a minimum of three (3) credit hours in auditing;
4.1.b.1.A.3. effective July 1, 2018, six (6) credit hours in taxation;
4.1.b.1.A.4. three (3) credit hours in cost accounting, managerial accounting, governmental accounting or not-for-profit accounting; and
4.1.b.1.A.5. nine (9) credit hours in accounting electives. Accounting internships or independent studies not exceeding three (3) credit hours may satisfy this accounting elective requirement;
4.1.b.1.B. effective July 1, 2016, three (3) credit hours in business law;
4.1.b.1.C. effective July 1, 2011, three (3) credit hours in ethics to be counted as part of the nine (9) hours of accounting electives or twelve (12) hours of business electives; and
4.1.b.1.D. a minimum of twenty-seven (27) credit hours in business courses, excluding required accounting and business law courses, with a minimum requirement in each of the following subject areas:
4.1.b.1.D.1. three (3) credit hours in economics;
4.1.b.1.D.2. three (3) credit hours in finance;
4.1.b.1.D.3. three (3) credit hours in marketing;
4.1.b.1.D.4. three (3) credit hours in statistics;
4.1.b.1.D.5. three (3) credit hours in management; and
4.1.b.1.D.6. twelve (12) credit hours in business-related electives, excluding the introductory principles of accounting components and the required three (3) credit hours in business law. Business-related courses include, but are not limited to, quantitative application in business, business ethics, business communication skills and organizational behavior.		W. Va. Code St. R. § 1-1-4.1.b That before applying for the examination required by this subsection, an applicant is required to have met the baccalaureate degree requirement and the specific course requirements, but not the one hundred fifty semester hour requirement of 4.1.a. of this Rule, or have attained a graduate degree in accounting as approved by the Board from an accredited college or university.

4.1.b.1. Specific course requirements. -- As part of the required hours to sit for the examination, an applicant shall have completed the following credit hours at the upper-division baccalaureate and/or graduate levels at an accredited college or university:
4.1.b.1.A. at least thirty (30) credit hours or equivalent quarter hours in accounting, excluding introductory accounting courses covering the principles of accounting components, including the minimum requirements in each of the following subject areas:
4.1.b.1.A.1. six (6) credit hours in financial or intermediate accounting;
4.1.b.1.A.2. six (6) credit hours in auditing or accounting information systems with a minimum of three (3) credit hours in auditing;
4.1.b.1.A.3. effective July 1, 2018, six (6) credit hours in taxation;
4.1.b.1.A.4. three (3) credit hours in cost accounting, managerial accounting, governmental accounting or not-for-profit accounting; and
4.1.b.1.A.5. nine (9) credit hours in accounting electives. Accounting internships or independent studies not exceeding three (3) credit hours may satisfy this accounting elective requirement;
4.1.b.1.B. effective July 1, 2016, three (3) credit hours in business law;
4.1.b.1.C. effective July 1, 2011, three (3) credit hours in ethics to be counted as part of the nine (9) hours of accounting electives or twelve (12) hours of business electives; and
4.1.b.1.D. a minimum of twenty-seven (27) credit hours in business courses, excluding required accounting and business law courses, with a minimum requirement in each of the following subject areas:
4.1.b.1.D.1. three (3) credit hours in economics;
4.1.b.1.D.2. three (3) credit hours in finance;
4.1.b.1.D.3. three (3) credit hours in marketing;
4.1.b.1.D.4. three (3) credit hours in statistics;
4.1.b.1.D.5. three (3) credit hours in management; and
4.1.b.1.D.6. twelve (12) credit hours in business-related electives, excluding the introductory principles of accounting components and the required three (3) credit hours in business law. Business-related courses include, but are not limited to, quantitative application in business, business ethics, business communication skills and organizational behavior.
Board page with table of required coursework. https://www.boa.wv.gov/exam/AcademicRequirements.asp
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J – CSP coursework meets state requirements. AIS is only a "subject area" for WI, not a required course. AIS will be offered spring semester 2023. K – CSP coursework meets state requirements.WisconsinWisconsin Accounting Examining Boardhttps://dsps.wi.gov/Pages/Professions/Accountant/Default.aspxCertified Public Accountantbaccalaureate or higher degreeN/AYes150 semesterWis. Adm. Code § Accy 2.202(3) Earned a bachelor's or higher degree from an accredited educational institution and completed all of the following: (a) At least 24 semester hours in accounting from an accredited educational institution at the undergraduate level or 15 semester hours at the graduate level, or an equivalent combination, that cover each of the following subject areas:
1. Financial accounting.
2. Cost or managerial accounting.
3. Taxation.
4. Auditing.
5. Accounting information systems.
(b) At least 24 semester hours in business and economics courses other than accounting courses from an accredited educational institution at the undergraduate level or 15 semester hours at the graduate level, or an equivalent combination, that cover each of the following subject areas:
1. Economics.
2. Finance.
3. Statistics or data analytics.
4. Business law.
5. Information technology.		W.S.A. 442.04(5)(b)4. A person is not eligible to take the examination under this subdivision unless the person has completed at least 120 semester hours of education at an institution that include course work in accounting and business subjects, as determined by the examining board.Required Coursework form that applicants must submit: https://dsps.wi.gov/Credentialing/Business/fm3178.pdf
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J and K – CSP coursework meets state requirements.WyomingWyoming Board of Certified Public Accountantshttps://sites.google.com/a/wyo.gov/wyoming-cpa/Certified Public Accountantbaccalaureate or higher degreeN/AYes150 semesterWY Rules and Regulations 061.0001.3 § 2(b) Education. The applicant for a certificate as a CPA shall have completed, and evidence by an official transcript from a college or university acceptable to the board under chapter 2, section 3(c) and (e) of these rules, at least twenty-four (24) semester hours of upper division or graduate level accounting courses.W.S.1977 § 33-3-111 A candidate is eligible to take the examination when he has met the requirements of W.S. 33-3-109(a)(i) and (ii) and has completed a baccalaureate or higher degree conferred by a college or university acceptable to the board, with a total educational program that includes an accounting concentration or its equivalent as determined to be appropriate by the rules and regulations of the board.

WY Rules and Regulations 061.0001.2 § 3(a)(i) An applicant who qualifies to sit for the examination under W.S. 33-3-111 shall have completed a baccalaureate or higher degree including a minimum of twenty-four (24) semester hours in accounting courses in some or all of the following subjects:
(A) Financial accounting and reporting for business organizations;
(B) Financial accounting and reporting for government and not-for profit entities;
(C) Auditing and attestation services;
(D) Managerial or cost accounting;
(E) Taxation;
(F) Fraud examination;
(G) Internal controls and risk assessment;
(H) Financial statement analysis;
(I) Accounting or tax research and analysis;
(J) Accounting information systems;
(K) Ethics; or
(L) Other areas included in the Uniform CPA Examination Content Specification Outline or as may be determined by the board.

WY Rules and Regulations 061.0001.2 § 3(a)(ii) An applicant who qualifies under W.S. 33-3-111 shall also have completed at least twenty-four (24) semester hours of business courses (other than accounting) at the undergraduate or graduate level covering some or all of the following subjects:
(A) Business law;
(B) Economics;
(C) Management;
(D) Marketing;
(E) Finance;
(F) Business communications;
(G) Statistics;
(H) Quantitative methods;
(I) Technical writing;
(J) Information systems or technology;
(K) Ethics; or
(L) Data analytics if applying the data analytics tools is the primary objective of the course.
(b) A maximum of six (6) semester hours for internships may count toward the accounting or business subject matter requirements. In order to qualify, the internship must meet the following criteria;
(i) The internship is a short-term faculty supervised work experience usually related to a student's major field of study; and
(ii) The student earns academic credit.
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American SamoaAmerican Samoa Territorial Board of Public Accountancy
Office of the Governor
A.P. Lutali Executive Office Building
Pago Pago, American Samoa, 96799		Certified Public Accountantbaccalaureate or higher degreeN/ANot specifiedNone listedASCA 31.0211 (2) after 31 December 1988, shall be required to have obtained a baccalaureate degree con-ferred by a college or university recognized by the Board and shall be required to have complet-ed not less than 30 semester hours of additional study at such a college or university, the edu-cational program to have included an accounting concentration and those related subjects as the Board shall determine to be appropriate.

Regulations 31.0511 (a) An applicant for a certificate of certified public accountant shall:
(1) Present satisfactory evidence that the applicant has received a baccalaureate degree which shall have included a minimum of 12 semester hours of upper division, or graduate level accounting and auditing subjects from a university, college, or other 4 year institution of learning accredited by a regional or national accrediting agency or association included in a list of those agencies or associations published		ASCA 31.0214 (a) A person shall, upon application to the Board, be admitted to the examination who:
(1) has met the applicable educational requirements prescribed in 31.0211; or
(2) expects to meet the educational requirements within 120 days following the examination prescribed in 31.0213; or
(3) is exempted from the educational requirements by 31.0212.

(b) In the case of an applicant admitted to the examination on the expectation that he will complete the educational requirements within 120 days, no Certificate of Certified Public Accountant may be issued, and no credit for the examination or any part of it may be given, un-less the educational requirement is, in fact, completed within that time or within the time as the Board determines to be appropriate.		Code and Regulations available here https://new.asbar.org/regulation-section/title-31-profession/chapter-05-territorial-board-of-public-accountancy-rules-for-certified-public-accountants-and-public-accountants/
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,Federated States of MicronesiaN/AN/ANo accounting license issuedN/AN/AN/AN/AN/AN/A
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GuamGuam Board of Accountancyhttp://www.guamboa.org/Certified Public Accountantbaccalaureate or higher degreeN/ANot specified150 semester25 Guam R. & Regs. § 2104(b)(4) An applicant shall be deemed to have satisfied the education requirements if the following conditions are met:
(A) earned a graduate degree and/or a baccalaureate degree at a college or university that is accredited as described in 25 GAR § 2104(a)(3), or its equivalent as certified by a credentials evaluation service approved by the Board;
(B) earned a minimum of twenty-four (24) SCH (or the equivalent) of accounting courses at the undergraduate or graduate level, excluding principles or introductory accounting courses, covering some or all of the following subject-matter content, which are to be contemporaneously derived from the Uniform CPA Examination Content Specification Outline (CSO):
(i) financial accounting and reporting for business organizations, government and not-for-profit entities;
(ii) auditing and attestation services;
(iii) managerial or cost accounting;
(iv) taxation;
(v) ethics (accounting course), as described in 25 GAR § 2104(b)(4)(F); or
(vi) other areas included in the CSO or as may be approved by the Board;
(C) earned a minimum of two (2) SCH in research and analysis relevant to the course content described in 25 GAR § 2104(b)(4)(B) through a discrete undergraduate and/or graduate accounting course, or two (2) SCH integrated throughout the undergraduate and/or graduate accounting curriculum. Colleges or universities must provide evidence of coverage under integration as specified in 25 GAR § 2104(b)(5). The SCH earned through a discrete course in research and analysis in accounting may fulfill two (2) SCH of the accounting subject matter requirements in 25 GAR § 2104(b)(4)(B).
(D) Earned a minimum of twenty-four (24) SCH (or the equivalent) of business courses, other than accounting, at the undergraduate and/or graduate level, covering some or all of the following subject-matter content, as follows:
(i) a minimum of three (3) SCH in Business Law;
(ii) a minimum of six (6) SCH in Economics;
(iii) a minimum of three (3) SCH in Finance; and
(iv) other areas as may be approved by the Board;
(E) earned a minimum of two (2) SCH in communications in an undergraduate and/or a graduate course listed or cross-listed as an accounting or business course or two (2) SCH integrated throughout the undergraduate or graduate accounting or business curriculum. Colleges or universities must provide evidence of coverage under integration as specified in 25 GAR § 2104(b)(5). The SCH earned through a discrete course in communications may fulfill two (2) SCH of the subject matter requirements of 25 GAR § 2104(b)(4)(D);
(F) earned a minimum of three (3) SCH in an undergraduate and/or a graduate course listed or cross listed as an accounting or business course in ethics as defined in 25 GAR § 2104(a)(5). A discrete three (3) SCH course in ethics may count towards meeting the accounting or business course requirements of 25 GAR §§ 2104(b)(4)(B) or 2104(b)(4)(D). As an alternative, colleges or universities may choose to integrate the course throughout the undergraduate and/or graduate accounting or business curriculum. Universities must provide evidence of coverage under integration as specified in 25 GAR § 2104(b)(5). Proof of coverage may be provided through specific evaluation by a national accrediting agency recognized by CHEA, such as AACSB or ACBSP, in which evidence is provided to assure the Board that the program of learning defined in 25 GAR § 2104(a)(5) has been adequately covered and at the equivalent of the three (3) SCH minimum. Alternate methods for proof of ethics coverage may be determined and approved by the Board following careful scrutiny.
(G) A maximum of six (6) SCH for internships and independent study, as defined in 25 GAR § 2104(a)(6) and (7), may count towards the subject matter requirements of 25 GAR § 2104(b)(4)(B) or (D). However, of the six (6) SCH, a maximum of three (3) SCH may apply to accounting courses under 25 GAR § 2104(b)(4).		25 Guam R. & Regs. § 2104(b)(4) An applicant shall be deemed to have satisfied the education requirements if the following conditions are met:
(A) earned a graduate degree and/or a baccalaureate degree at a college or university that is accredited as described in 25 GAR § 2104(a)(3), or its equivalent as certified by a credentials evaluation service approved by the Board;
(B) earned a minimum of twenty-four (24) SCH (or the equivalent) of accounting courses at the undergraduate or graduate level, excluding principles or introductory accounting courses, covering some or all of the following subject-matter content, which are to be contemporaneously derived from the Uniform CPA Examination Content Specification Outline (CSO):
(i) financial accounting and reporting for business organizations, government and not-for-profit entities;
(ii) auditing and attestation services;
(iii) managerial or cost accounting;
(iv) taxation;
(v) ethics (accounting course), as described in 25 GAR § 2104(b)(4)(F); or
(vi) other areas included in the CSO or as may be approved by the Board;
(C) earned a minimum of two (2) SCH in research and analysis relevant to the course content described in 25 GAR § 2104(b)(4)(B) through a discrete undergraduate and/or graduate accounting course, or two (2) SCH integrated throughout the undergraduate and/or graduate accounting curriculum. Colleges or universities must provide evidence of coverage under integration as specified in 25 GAR § 2104(b)(5). The SCH earned through a discrete course in research and analysis in accounting may fulfill two (2) SCH of the accounting subject matter requirements in 25 GAR § 2104(b)(4)(B).
(D) Earned a minimum of twenty-four (24) SCH (or the equivalent) of business courses, other than accounting, at the undergraduate and/or graduate level, covering some or all of the following subject-matter content, as follows:
(i) a minimum of three (3) SCH in Business Law;
(ii) a minimum of six (6) SCH in Economics;
(iii) a minimum of three (3) SCH in Finance; and
(iv) other areas as may be approved by the Board;
(E) earned a minimum of two (2) SCH in communications in an undergraduate and/or a graduate course listed or cross-listed as an accounting or business course or two (2) SCH integrated throughout the undergraduate or graduate accounting or business curriculum. Colleges or universities must provide evidence of coverage under integration as specified in 25 GAR § 2104(b)(5). The SCH earned through a discrete course in communications may fulfill two (2) SCH of the subject matter requirements of 25 GAR § 2104(b)(4)(D);
(F) earned a minimum of three (3) SCH in an undergraduate and/or a graduate course listed or cross listed as an accounting or business course in ethics as defined in 25 GAR § 2104(a)(5). A discrete three (3) SCH course in ethics may count towards meeting the accounting or business course requirements of 25 GAR §§ 2104(b)(4)(B) or 2104(b)(4)(D). As an alternative, colleges or universities may choose to integrate the course throughout the undergraduate and/or graduate accounting or business curriculum. Universities must provide evidence of coverage under integration as specified in 25 GAR § 2104(b)(5). Proof of coverage may be provided through specific evaluation by a national accrediting agency recognized by CHEA, such as AACSB or ACBSP, in which evidence is provided to assure the Board that the program of learning defined in 25 GAR § 2104(a)(5) has been adequately covered and at the equivalent of the three (3) SCH minimum. Alternate methods for proof of ethics coverage may be determined and approved by the Board following careful scrutiny.
(G) A maximum of six (6) SCH for internships and independent study, as defined in 25 GAR § 2104(a)(6) and (7), may count towards the subject matter requirements of 25 GAR § 2104(b)(4)(B) or (D). However, of the six (6) SCH, a maximum of three (3) SCH may apply to accounting courses under 25 GAR § 2104(b)(4).
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Northern Mariana IslandsCommonwealth of Northern Mariana Islands Accountancy BoardPO Box 504053
Saipan, CNMI 96950
Phone: 671-727-3362
Fax: 671-632-1209
Email: burger@pticom.com		Certified Public Accountantbaccalaureate or higher degreeN/AYes150 semesterPUBLIC LAW NO. 13-52(5)(c) The education requirement for a certificate, which must be met before
an applicant is eligible to apply for the examination prescribed in subsection(d), shall
be as follows:
(1) During the four-year period immediately following the effective
date of this Act, a baccalaureate degree or its equivalent conferred by a college
or university acceptable to the Board, with an accounting concentration or
equivalent as determined by Board rule to be appropriate;
(2) After the expiration of the four-year period immediately
following the effective date of this Act, at least 150 semester hours of college
education including a baccalaureate or higher degree conferred by a college or
university acceptable to the Board, the total educational program to include an
accounting concentration or equivalent as determined by Board rule to be
appropriate.		Option 1:

Graduate degree in accounting from an accredited AACSB program.
Option 2a:

Graduate degree in business from an accredited AACSB program
Twenty-four (24) semester hours in accounting at the undergraduate or graduate level to include financial accounting, auditing, taxation and management accounting
Option 2b:

Graduate degree in business from an accredited AACSB program
Fifteen (15) semester hours in accounting at the graduate level to include financial accounting, auditing, taxation and management accounting
Option 3:

Baccalaureate degree in business from an accredited AACSB program
Twenty-four (24) semester hours in accounting at the undergraduate or graduate level to include financial accounting, auditing, taxation and management accounting
Twenty-four (24) semester hours in business related courses (other than accounting)
Option 4:

Bachelor’s degree from a regionally accredited institution (MSA, NWCCU, NEASC-CIHE, SACS, NCA-HLC, WASC-ACSCU)
Twenty-four (24) semester hours in accounting at the upper division or graduate level to include financial accounting, auditing, taxation and management accounting
Twenty-four (24) semester hours in business related subjects (other than accounting) at the undergraduate or graduate level		Information obtained from NASBA's website: https://nasba.org/licensure/nasbalicensing/cnmi/

Statutes available here https://www.cnmilaw.org/pdf/public_laws/13/pl13-52.pdf
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Puerto RicoPuerto Rico Board of Accountancyhttps://www.estado.pr.gov/en/authorized-public-accountants/Certified Public Accountantbaccalaureate or higher degreeAccounting (or equivalent, as determined by Board)Not specified150 semesterPR Regs. STATE Reg. 8382, Sec. 3 Through this regulation it is established that in order to meet the requirement of one hundred and fifty (150) hours, the candidate must complete, with a grade of no less than C (or its equivalent), with at least sixty-four (64) or more semester credit hours or their equivalent in the study of Accounting, Commercial Law, Information Systems, Economics, Finance and others detailed below, of which at least thirty-two (32) semester credit hours or their equivalent must have been in the study of accounting. Compliance with this new requirement is waived with respect to candidates who have graduated from a college or university recognized by the Board and who have obtained a bachelor's degree in Business Administration with a concentration in Accounting or another bachelor's degree,
Listed below are accounting and other courses eligible to meet the above requirements as of January 1, 2000.
Accounting courses eligible for their equivalent to meet the REQUIREMENTS of this Regulation to be provided by the private college or university:
• Currency and Banking
• Other finance courses
• Basis of Administrative Activity
• Quantitative analysis for decisions
• Commercial Law* * *
• Management, production and operation
• Marketing principles
• Introduction to Economics
• Other economics courses
• Economic and social development of Puerto Rico
• Business and/or Professional Ethics of the AICPA Code
• Introduction to Information Systems
• Other information systems courses
• Statistics for Business Administration* * **
• internships in finance or information systems* * ***
• Insurance* * **
• Real estate* * **
• Human Resources* * **
• Basic accounting
• Intermediate Accounting
• Cost accounting
• Theory and Problems of Accounts Intervention (Audit)
• Advanced accountancy
• Federal Income Tax
• Puerto Rico Income Tax
• Accounting Information Systems
• Management accounting
• Audit
• Accounting for Government and Non-Profit Companies
• Other courses in the area of ​​financial accounting
• Other courses in the area of ​​managerial and cost accounting
• Other courses in the area of ​​auditing
• Other courses in the area of ​​contributions
• CPA Refresher Courses*
• Other electives in accounting
• Accounting internships* * ***
Eligible related courses from the following subjects:**
• Commercial Finance
• Currency and Banking
• Other finance courses
• Basis of Administrative Activity
• Quantitative analysis for decisions
• Commercial Law* * *
• Management, production and operation
• Marketing principles
• Introduction to Economics
• Other economics courses
• Economic and social development of Puerto Rico
• Business Ethics
• Introduction to Information Systems
• Other information systems courses
• Statistics for Business Administration* * **
• Internships in finance or information systems* * ***
• Insurance* * **
• Real estate* * **
• Human Resources* * **
* Maximum of four credit hours, one credit per section.
** Courses must be offered by the Department of Business Administration.
* * * May include one credit for LPR Review courses (UCC Law) for examination.
* * ** May not include more than six (6) credit hours.
* * *** May not include more than four (4) credit hours.
PR Regs. STATE Reg. 8382, Sec. 3(3) The Board will authorize students who are in their last semester or quarter to complete their baccalaureate and do not have 150 credits to take the exam as long as they meet the following requirements:
• The student must have completed 32 credits in Accounting. They must provide an official transcript from the institution.
• You must have a minimum concentration average of 3.00 and you must submit a certification of your average issued by an official representative of the educational institution as well as a certification that you are in your last academic semester to complete the baccalaureate and 150 credits.
The granting of the license will be postponed if the student passes all four parts, until the student demonstrates that he or she has fully complied with all the required requirements.
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Republic of the Marshall IslandsN/AN/ANo accounting license issuedN/AN/AN/AN/AN/AN/A
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Republic of PalauPalau Board of Accountancyhttps://www.palauopa.org/boa.htmlCertified Public Accountantbaccalaureate or higher degreeAccounting (or equivalent, as determined by Board)Not specified150 semesterNot specified150 semesterhttps://www.palauopa.org/pdf/boa/BOA%20Regulation.pdf
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U.S. Virgin IslandsVirgin Islands Board of Accountancyhttps://dlca.vi.gov/boardcertifications/steps/cparequirements/index.htmCertified Public Accountantbaccalaureate or higher degreeAccounting (or equivalent, as determined by Board)Not specified150 semester27 V.I.RULES 5, 2.2 (D) An applicant shall be deemed to have satisfied the education requirements of section 250b of
the act if the following conditions are met:
( 1) Earned a graduate degree and/or a baccalaureate degree at a college or university that is
accredited, as described in Rule 2.1 (C);
(2) Obtaining an accounting concentration or equivalent requires obtaining at a minimum:
(a) 24 semester hours of accounting courses, including auditing and attestation,
financial accounting and reporting, cost and management accounting, and
taxation; and
(b) 24 semester hours of business courses, no more than six semester hours of which
could be considered accounting courses.
(c) Principles or introductory accounting courses cannot be considered in determining
whether a person has obtained the 48 minimum number of semester hours required
for an accounting concentration or equivalent.
(3) Earned a minimum of two SCH in research and analysis relevant to the course content
described in 2.2(0)(2) through a discrete undergraduate and/or graduate accounting
course, or two SCH integrated throughout the undergraduate and/or graduate accounting
curriculum. Colleges or universities shall provide evidence of coverage under integration
as specified in Rule 2.2(E). The SCH earned through a discrete course in research and
analysis in accounting may fulfill two of the SCH of the accounting subject matter
requirements in Rule 2.2(0)(2).
( 4) Earned a minimum of two SCH in communications in an undergraduate and/or a graduate
course listed or cross-listed as an accounting or business course or two SCH integrated
throughout the undergraduate or graduate accounting or business curriculum. Colleges or
universities shall provide evidence of coverage under integration as specified in 2.2(E).
The SCH earned through a discrete course in communications may fulfill two SCH of the
subject matter requirements.
(5) Earned a minimum of three SCH in an undergraduate and/or a graduate course listed or
cross listed as an accounting or business course in ethics as defined in Rule 2.1 (E). A
discrete three SCH course in ethics may count towards meeting the accounting or business
course requirements of Rule 2.2(0)(2). As an alternative, colleges or universities may
choose to integrate the course throughout the undergraduate and/or graduate accounting
or business curriculum. Universities shall provide evidence of coverage under integration
as specified in Rule 2.2(E). Proof of coverage may be provided through specific
evaluation by a national accre~iting agency recognized by CHEA, such as AACSB or
ACBSP, in which evidence is provided to assure the Board that the program of learning
defined in Rule 2.1(E) has been adequately covered and at the equivalent of the three SCH
minimum. Alternate methods for proof of ethics coverage may be determined and
approved by the Board following careful scrutiny.
(6) A maximum of six SCH for internships and independent study, as defined in Rule 2.l(F)
and Rule 2.1 (G), may count towards the subject matter requirements of Rule 2.2(0)(2).
However, of the six SCH, a maximum of three SCH may apply to accounting courses
under Rule 2.2(0). 		27 V.I.C. § 250b(d)However, an individual who has completed a baccalaureate degree or its equivalent, including at least 120 semester hours of education acceptable to the Board, with an accounting concentration or equivalent as determined by Board rule to be appropriate may, sit for the examination required under subsection (e)
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