State Accountancy Boards

National

National Association of State Boards of Accountancy (NASBA - Uniform CPA Exam)
Licensure or certification as a Certified Public Accountant (CPA) is not required to work in the field of accounting. However, some employment opportunities may require a CPA license.

Passage of the Uniform CPA Exam is a requirement for CPA licensure or certification in all states. Educational requirements to sit for the Uniform CPA Exam and to apply for a CPA license or certification vary by state. 

Alabama

Alabama State Board of Public Accountancy

Exam Requirements
Applicants for the uniform CPA exam in Alabama must complete an undergraduate degree at a regionally accredited institution that includes 120 semester hours. Of those, 24 hours must be in upper division (300 level or higher) accounting courses and 24 hours must be in business courses. Completion of a graduate degree in accounting from an AACSB-accredited institution meets the specified coursework requirements.

Certification Requirements
Applicants for Alabama CPA certification must complete 150 semester hours of postsecondary education, including completion of a baccalaureate degree or higher at a regionally accredited institution. Of those hours, 33 hours must be in upper division (300 level or above) accounting courses and 27 hours must be in business courses.

Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or apply for a CPA license in Alabama. 
 
Completion of the BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or a CPA license in Alabama. 
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Alabama. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward toward the 150 hours required to apply for a CPA license in Alabama. 

Alaska

Alaska Board of Public Accountancy

Exam Requirements
Applicants for the uniform CPA exam in Alaska must complete a baccalaureate degree at a regionally accredited institution with an accounting concentration, or at least 15 semester credit hours of accounting subjects. An accounting concentration includes at least 24 semester hours in accounting subjects and nine semester hours of 1) business law, 2) economics, and 3) statistics, computer science, or algebra, calculus, or mathematics.

Licensure Requirements
Applicants for an Alaska CPA license must complete a baccalaureate degree at a regionally accredited institution and additional semester hours to total 150 semester hours with an accounting concentration. An accounting concentration includes at least 24 semester hours in accounting subjects and nine semester hours of 1) business law, 2) economics, and 3) statistics, computer science, or algebra, calculus, or mathematics.

Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Alaska.

Completion of Ohio State's BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Alaska. 

Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Alaska. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the 150 hours required to apply for a CPA license in Alaska.

Arizona

Arizona State Board of Accountancy

Exam Requirements
Applicants for the uniform CPA exam in Arizona must complete a baccalaureate or higher degree from an accredited institution including at least 24 hours of accounting courses, of which 12 hours are upper level (beyond basic or introductory) courses, and shall also include 18 hours in related business courses.

Certification Requirements
Applicants for Arizona CPA certification must complete 150 semester hours of education, including a baccalaureate or higher degree from an accredited institution, 36 semester hours of accounting courses (30 of which must be upper level), and 30 semester hours of related business courses. 

Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or to apply for CPA certification in Arizona.

Completion of Ohio State's BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Arizona. 

Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Arizona. Completion of the program does not meet educational requirements to apply for CPA certification but can be applied toward the 150 hours required to apply for a CPA license in Arizona.

Arkansas

Arkansas State Board of Public Accountancy

Exam Requirements
Applicants for the uniform CPA exam in Arkansas must complete an undergraduate or graduate degree from an accredited institution including at least 30 hours of business courses and 30 hours of upper level accounting courses. The accounting courses must cover financial accounting, management accounting, governmental of not-for-profit accounting, federal taxation, auditing and attestation, and accounting information systems. Applicants must earn a grade of C or better in each accounting and business course.

Licensure Requirements
Applicants for Arkansas CPA licensure must complete 150 semester hours of postsecondary education, including at least 30 hours of business courses and 30 hours of upper level accounting courses. The accounting classes must cover financial accounting, management accounting, governmental of not-for-profit accounting, federal taxation, auditing and attestation, and accounting information systems. Applicants must earn a grade of C or better in each accounting and business course.

Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Arkansas if an individual chooses the appropriate elective courses to meet specific Arkansas accounting and business coursework requirements. 

Completion of Ohio State's BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Arkansas if an individual chooses the appropriate elective courses to meet specific Arkansas accounting and business coursework requirements. 

Completion of Ohio State's Undergraduate Accounting program does not meet educational requirements to apply for the uniform CPA exam or CPA licensure in Arkansas. Completion of the program can be applied toward the hours required to apply for the exam and/or a CPA license in Arkansas. 

California

California Board of Accountancy

Exam Requirements
Applicants for the uniform CPA exam in California must complete a bachelor's or higher degree from a regionally accredited institution that includes 24 semester hours in accounting subjects (accounting, auditing, financial reporting, external or internal reporting, financial statement analysis or taxation) and 24 semester hours in business subjects (accounting subjects in excess of 24 hours, 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).

Licensure Requirements
In addition to the educational requirements to sit for the uniform CPA exam in California, applicants must complete an additional 20 hours in accounting study, and 10 hours of ethics study for a total of 150 total semester hours. The accounting study requirement may be met through completion of a MAcc program or through completion of at least 6 hours in accounting subjects and 14 hours of business-related subjects.

Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam in California. Completion of the MAcc does not meet the 10 hours of ethics study required to apply for CPA certification in California.

Completion of Ohio State's BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam in California. Completion of the BSBA/MAcc meets does not meet the 10 hours of ethics study required for CPA certification in California. 

Completion of Ohio State's Undergraduate Accounting program meets requirements to apply for the uniform CPA exam in California. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the 150 hours required to apply for a CPA license in California.

Colorado

Colorado Board of Accountancy
Exam Requirements
Applicants for the uniform CPA exam in Colorado must complete a baccalaureate degree or higher from an accredited institution that includes at least 120 semester hours. Of those, at least 27 hours must be in accounting courses with course grades of C or higher. Twenty-one hours of the accounting courses must be upper division and must include at least 3 hours of auditing coursework concentrating on U.S. GAAS. In addition, applicants must complete 21 hours in business courses. 
 
Certification Requirements
Applicants for Colorado CPA certification must complete at least 150 semester hours of postsecondary education. Of those, 33 hours must be in accounting courses with course grades of C or higher. Twenty-seven hours of the accounting courses must be upper division and must include 1) six hours of auditing coursework with 3 hours concentrating on U.S. GAAS, 2) three hours in accounting or business ethics. In addition, applicants must complete 27 hours in business courses. 
 
Disclosures​
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam in Colorado. Completion of the MAcc program meets educational requirements to apply for CPA licensure if an individual chooses the appropriate elective courses to meet specific Colorado coursework requirements. 
 
Completion of the BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam in Colorado. Completion of the MAcc program meets educational requirements to apply for CPA licensure if an individual chooses the appropriate elective courses to meet specific Colorado coursework requirements. 
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Colorado. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the 150 hours required to apply for a CPA license in Colorado. 

Connecticut

Connecticut State Board of Accountancy

Exam Requirements: 
Applicants for the uniform CPA exam in Connecticut must complete 120 semester hours of education at an accredited college. The candidate shall have received credit for at least 46 hours in accounting and related subjects, at least 24 of such shall be in the study of accounting. 

Certification Requirements: 
Applicants for Connecticut CPA certification must complete at least a baccalaureate degree and 150 semester hours, including 36 hours in accounting, 30 hours in economics and business administration, 60 hours general education, and 24 hours in any subject 

Disclosures

Completion of Ohio State’s Bachelor of Science in Accounting program meets the educational requirements to qualify for the Uniform CPA Exam in Connecticut. Additional testing, background clearance, and any other requirements may also need to be met through the Connecticut State Board of Accountancy prior to applying for admission.  

Completion of Ohio State’s Master of Science in Accounting program meets the educational requirements to qualify for the Uniform CPA Exam and the CPA Certification in Connecticut. Students must have an undergraduate degree in accounting or the appropriate number of accounting credits to qualify. Additional testing, background clearance, and any other requirements may also need to be met through the Connecticut State Board of Accountancy prior to applying for admission.  

Completion of Ohio State’s BSBA/Master of Science in Accounting program meets the educational requirements to qualify for the Uniform CPA Exam in Connecticut. Completion of Ohio State’s BSBA/Master of Science in Accounting does not meet the educational requirements to qualify for CPA Certification in Connecticut. Additional testing, background clearance, and any other requirements may also need to be met through the Connecticut State Board of Accountancy prior to applying for admission. 

Completion of Ohio State’s Bachelor of Science in Accounting program does not meet educational requirements to qualify for the CPA Certification in Connecticut. Additional testing, background clearance, and any other requirements may also need to be met through the Connecticut State Board of Accountancy prior to applying for admission.  

Delaware

Delaware Board of Accountancy
Exam Requirements
Applicants for the uniform CPA exam in Delaware must complete at least 120 semester hours of postsecondary education including a baccalaureate degree or higher from a regionally accredited institution. Of those, 24 hours must be in accounting principles, intermediate accounting, cost accounting, tax, auditing, advanced accounting, accounting information systems, and law. 
 
Licensure Requirements
Applicants for Delaware CPA licensure must complete 150 semester hours of postsecondary education including completion of a baccalaureate degree or higher from a regionally accredited institution. Of those, 24 hours must be in accounting principles, intermediate accounting, cost accounting, tax, auditing, advanced accounting, accounting information systems, and law. 
 
Disclosures
Coupled with an undergraduate degree or an appropriate amount of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Delaware. 
 
Completion of the BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Delaware. 
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Delaware. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the 150 hours required to apply for a CPA license in Delaware. 

District of Columbia

District of Columbia Board of Accountancy
Exam Requirements
Applicants for the uniform CPA exam in D.C. must complete 120 semester hours including a baccalaureate degree from a regionally accredited institution. Of those, 27 hours must be in accounting-related subjects to include 3 hours of business law, 3 hours of financial accounting, 3 hours of auditing, 3 hours of cost accounting, 3 hours of federal income taxes, and 12 hours in other accounting related coursework. 
 
Licensure Requirements
Applicants for a D.C. CPA license must complete at least 150 semester hours of postsecondary education from a regionally accredited university, including completion of a baccalaureate degree. Of those hours, 3 hours must be in business law and 24 hours must be in accounting subjects include financial accounting, auditing, cost accounting, and federal income taxes. 
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA examination and/or CPA licensure in D.C. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in D.C.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in D.C. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the150 hours required to apply for a CPA license in D.C.

Florida

Florida Department of Business and Professional Regulation
Exam Requirements
Applicants for the uniform CPA exam in Florida must complete a baccalaureate degree or higher from an accredited institution that includes 120 semester hours. Of those, 24 hours must be in upper division accounting courses to include auditing and cost accounting, 3 hours of financial accounting, and 3 hours of taxation. In addition, 24 hours must be in upper division general business courses, including 3 hours of business law. 
 
Licensure Requirements 
Applicants for Florida CPA licensure must complete 150 semester hours of postsecondary education, including completion of a baccalaureate degree or higher from an accredited institution. Of those, 30 hours must be in upper division accounting to include auditing and cost accounting, 3 hours of financial accounting, and 3 hours of taxation. In addition, 36 hours must be in general business to include 3 hours of business law. 
 
Disclosures
Coupled with an undergraduate degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA examination in Florida. Completion of the program meets educational requirements to apply for CPA licensure in Florida if a completer chose the appropriate elective courses to meet specific Florida coursework requirements. 

Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam in Florida. Completion of the program meets educational requirements to apply for CPA licensure in Florida if a completer chose the appropriate elective courses to meet specific Florida coursework requirements. 
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Florida. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the150 hours required to apply for a CPA license in Florida. 

Georgia

Georgia State Board of Accountancy
Exam Requirements 
Applicants for the uniform CPA exam in Georgia must complete a baccalaureate degree from a nationally or regionally accredited institution that includes 20 semester hours in accounting subjects above the elementary level. 
 
Licensure Requirements
Applicants for Georgia CPA licensure must complete at least 150 hours of college education, including a baccalaureate degree from a regionally accredited institution. Of those, 30 hours must be in accounting subjects above the elementary level and 24 hours must be in general business subjects. 
 
Disclosures 
Coupled 
Coupled with an undergraduate accounting degree or an appropriate number of accounting credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or apply for a CPA license in Georgia. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Georgia.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Georgia. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the 150 hours required to apply for a CPA license in Georgia. 

Hawaii

Hawaii Department of Commerce and Consumer Affairs
Exam Requirements
Applicants for the uniform CPA exam in Hawaii must complete 1) a baccalaureate degree in accounting conferred by a regionally or nationally accredited institution, or 2) a baccalaureate degree with a major in a subject other than accounting, plus 18 semester hours of upperdivision orgraduate level accounting or auditing subjects. 
 
Licensure Requirements 
Applicants for a Hawaii CPA license must complete at least 150 hours of postsecondary education to include a baccalaureate degree or higher conferred by a regionally or nationally accredited institution. Of those, 24 hours must be in accounting courses of which 18 hours are upper division or graduate level courses that include financial accounitng, auditing, taxation, and managerial accounting. In addition, applicants must complete at least 24 semester hours in upper division or graduate level accounting or non-accounting business-related courses including without limitation: economics; legal and social environment of business; business law; marketing; finance; organizational, group and individual behavior; quantitative applications in business; communication skills; business ethics; globalization; total-quality management; computer science; human relations; or other business-related courses.
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Hawaii. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Hawaii.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Hawaii. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the 150 hours required to apply for a CPA license in Hawaii.  

Idaho

Idaho State Board of Accountancy
Exam Requirements
Applicants for the uniform CPA exam in Idaho must complete a baccalaureate degree that includes at least 30 semester hours in business administration subjects of which at least 20 hours are in accounting subjects. 
 
Licensure Requirements
Applicants for Idaho CPA certification must complete at least 150 semester hours of educating, including a baccalaureate degree or higher at a regionally accredited institution. Applicants are deemed to have met the education requirement if, as part of the 150 hours, they complete a 1) graduate degree with a concentration in accounting from a AACSB-accredited program, 2) graduate degree from an AACSB-accredited in business that includes at least 24 hours in accounting at the undergraduate level or 15 hours at the graduate level to include financial accounting, auditing, taxation, and management accounting, 3) AACSB-accredited baccalaureate degree that includes 24 hours in accounting including coverage of financial accounting, auditing, taxation, and management accounting and 24 hours in business courses, or 4) baccalaureate or higher that includes 24 hours in accounting at the upper division or graduate level at a regionally accredited institution that includes coverage of financial accounting, auditing, taxation, and management accounting and 24 hours in business courses. 
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the CPA examination and/or CPA licensure in Idaho. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Idaho.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Idaho. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the 150 hours required for licensure in Idaho. 

Illinois

Illinois Board of Examiners
Illinois Department of Financial & Professional Regulation
Exam and Licensure Requirements 
Applicants for the uniform CPA exam in Illinois must complete at least 150 semester hours with a concentration in accounting, auditing and business that includes a baccaluareate degree or higher earned at a regionally accredited institution. Applicants are deemed to have met the requirement if, as part of the 150 hours, the applicant earned a 1) graduate degree with a concentration in accounting from an AACSB-accredited accounting program, 2) a graduate degree from an AACSB-accredited business program that includes 24 hours in undergraduate accounting or 15 hours of graduate level accounting that includes financial accounting, auditing, taxation, and management accounting, 3) baccaluareate degree from an accredited business program that includes 24 hours in accounting that includes financial accounting, auditing, taxation, and management accounting, and 24 hours in business courses, or 4) baccaluareate or higher and completed 24 hours in upper level accounting that includes financial accounting, auditing, taxation, and management accounting, and 24 hours in business courses. 

Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Illinois. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Illinois.
 
Completion of Ohio State's Undergraduate Accounting program does not meet educational requirements to apply for the uniform CPA exam and/or CPA licensure in Illinois but can be applied toward the 150 hours required to apply for the uniform CPA exam and/or CPA licensure in Illinois.  

Indiana

Indiana Board of Accountancy
Exam and Licensure Requirements
Applicants for the uniform CPA exam in Indiana and/or Indiana CPA licensure must complete at least 150 semester hours of college education, including completion of a baccalaureate degree or higher from a regionally accredited institution. Of those, 24 hours must be in accounting including financial accounting, auditing, taxation, and managerial accounting. In addition, 24 hours must be in business administration and economics courses. 

Disclosures 
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Indiana. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Indiana.
 
Completion of Ohio State's Undergraduate Accounting program does not meet educational requirements to apply for the uniform CPA exam or CPA licensure in Indiana but can be applied toward the 150 hours required to apply for the uniform CPA exam or CPA licensure in Indiana. 

Iowa

Iowa Professional Licensing Bureau
Exam and Certification Requirements
Applicants for the uniform CPA exam or CPA certification in Iowa must complete at least 150 semester hours of postsecondary education, including completion of a baccalaureate degree or higher at an institution that is AACSB and regionally accredited. The 150 hours must include completion of one of the following: 1) AACSB-accredited graduate degree with a concentration in accounting, 2) AACSB-accredited graduate degree in business that includes at least 24 hours of accounting coursework, 3) baccalaureate degree or higher from a regionally accredited institution that includes at least 24 hours in accounting and 24 hours in business courses. For all options, the accounting hours must include financial accounting, auditing, taxation, and management accounting. The accounting hours may not include elementary accounting, principles of accounting, or internships. 
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam or CPA certification in Iowa. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Iowa.
 
Completion of Ohio State's Undergraduate Accounting program does not meet educational requirements to apply for the uniform CPA exam or CPA certification in Iowa but can be applied toward the 150 hours required to apply for the uniform CPA exam or CPA certification in Iowa.  

Kansas

Kansas Board of Accountancy
Exam and Certification Requirements
Applicants for the uniform CPA exam and/or CPA certification in Kansas must complete at least 150 semester hours of coursework, including completion of a baccalaureate degree or higher at an institution approved by the board. The 150 hours must include completion of an accounting concentration that includes 1) at least 42 semester hours in specified business and general education courses, 2) at least 11 hours in written and oral communications, and 3) at least 30 hours in accounting theory and practice including: an intermediate, advanced or accounting theory course; managerial accounting beyond an introductory course; an auditing course; a U.S. income tax course; and accounting systems beyond an introductory computer course.   
 
Disclosures
The Kansas Board of Accountancy evaluates individual transcripts to determine whether an institution is approved and whether completion of a particular program meets educational requirements to apply for the uniform CPA exam or certification. Therefore, Ohio State is not able to determine whether completion of the Master of Accounting (MAcc) program or the BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Kansas. Individuals should contact the Kansas Board of Accountancy to request a pre-evaluation of a transcript to determine whether coursework meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Kansas. 
 
Completion of Ohio State's Undergraduate Accounting program does not meet educational requirements to apply for the CPA examination or CPA licensure in Kansas but can be applied toward the 150 hours required to apply for the uniform CPA exam or CPA certification in Iowa. 

Kentucky

Kentucky Board of Accountancy
Exam Requirements
Applicants for the uniform CPA exam in Kentucky must complete a bachelor's or master's degree from a regionally accredited institution to include at least 27 semester hours in accounting courses and 12 hours in business courses. 
 
Licensure Requirements
Applicants for CPA licensure in Kentucky must complete at least 150 semester hours of postsecondary education, including completion of a baccalaureate or master's degree to include at least 27 semester hours in accounting courses and 12 hours in business courses. 
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or a CPA license in Kentucky. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or a CPA license in Kentucky.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Kentucky. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the 150 hours required to apply for a CPA license in Kentucky. 

Louisiana

Louisiana State Board of Certified Public Accountants
Exam Requirements
Applicants for the uniform CPA exam in Louisiana must complete a baccalaureate or higher degree at a regionally accredited institution that includes 24 hours in specific accounting coursework and 24 hours in business coursework, including a 3 hour course in business law exclusively covering the Uniform Commercial Code and forms of commercial transactions. 
 
Certification Requirements 
Applicants for CPA certification in Louisiana must complete 150 semester hours of postsecondary education, including a baccalaureate or higher at a regionally accredited institution that includes 24 hours in specific accounting coursework and 24 hours in business coursework, including a 3 hour course in business law exclusively covering the Uniform Commercial Code and forms of commercial transactions. 
 
Disclosures
Coupled with an undergraduate degree, completion of Ohio State's Master of Accounting (MAcc) program does not meet educational requirements to apply for the CPA examination or CPA licensure in Louisiana. The program does not in include a 3 hour course in business law exclusively covering the Uniform Commercial Code and forms of commercial transactions. 
 
Completion of Ohio State’s BSBA/MAcc program does not meet educational requirements to apply for the uniform CPA exam and/or CPA certification in Louisiana. The program does not include a 3 hour course in business law exclusively covering the Uniform Commercial Code and forms of commercial transactions. 
 
Completion of Ohio State's Undergraduate Accounting program does not meet educational requirements to apply for the CPA examination or CPA licensure in Louisiana.The program does not include a 3 hour course in business law exclusively covering the Uniform Commercial Code and forms of commercial transactions. 

Maine

Maine Board of Accountancy
Exam Requirements
Applicants for the uniform CPA exam in Maine must complete a baccalaureate degree or higher that includes 15 semester hours in basic accounting and auditing courses. Of those, 3 hours must be in auditing and attestation services. 
 
Licensure Requirements
Applicants for CPA licensure in Maine must complete at least 150 semester hours of postsecondary education, including completion of a baccalaureate degree or higher from an accredited institution. Of those, 15 hours must be in basic accounting and auditing courses, including 3 hours in auditing and attestation services. 
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the CPA examination and/or CPA licensure in Maine. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Maine.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA examination in Maine. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the 150 hours required to apply for a CPA license in Maine. 
 
 

Maryland

Maryland Board of Public Accountancy
Exam Requirements
Applicants for the uniform CPA exam in Maryland must complete 120 semester hours of postsecondary education that includes a baccalaureate or higher degree with a major in accounting or a substantially equivalent major conferred by a regionally and AACSB-accredited college. Of those, 30 hours must be in specified accounting and ethics courses. 
 
Licensure Requirements
Applicants for a CPA license in Maryland must complete at least 150 semester hours of postsecondary education that includes a baccalaureate or higher degree with a major in accounting or a substantially equivalent major conferred by a regionally and AACSB-accredited college. Of those, 30 hours must be in specified accounting and ethics courses and 21 hours must be in business-related education courses. 
 
Disclosures
Completion of Ohio State's Master of Accounting (MAcc) program does not meet educational requirements to apply for the CPA examination or CPA licensure in Maryland. The program does not include a 3 credit hour ethics course. 
 
Completion of Ohio State’s BSBA/MAcc program does not meet educational requirements to apply for the uniform CPA exam and/or CPA certification in Maryland. The program does not include a 3 credit hour ethics course. 
 
Completion of Ohio State's Undergraduate Accounting program does not meet educational requirements to apply for the CPA examination or CPA licensure in Maryland. The program does not include a 3 credit hour ethics course.  

Massachusetts

Massachusetts Board of Public Accountancy
Exam Requirements
Applicants for the uniform CPA exam in Massachusetts must complete 120 semester hours of postsecondary education at a regionally accredited institution. Of those, 21 hours must be in accounting courses and 9 hours must be in business law courses. 
 
Certification Requirements 
Applicants for CPA certification in Massachusetts must complete at least 150 semester hours of postsecondary education at a regionally accredited institution. Applicants must meet one of the following requirements: 1) complete a graduate degree in accounting at a regionally and AACSB-accredited institution, 2) complete a graduate degree at a regionally accredited institution that includes 30 hours of undergraduate accounting or 18 hours of graduate level accounting, and 24 hours of undergraduate business courses or 18 hours of graduate business courses, or 3) complete at least a bachelor's degree at a regionally accredited institution that is supplemented by 30 hours of accounting and 24 hours of business courses. 
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Massachusetts. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Massachusetts.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Massachusetts. Completion of the program does not meet educational requirements to apply for CPA certification in Massachusetts but can be applied toward the 150 hours to apply for CPE certification in Massachusetts. 

Michigan

Michigan Department of Licensing and Regulatory Affairs
Exam Requirements
Applicants for the uniform CPA exam in Michigan must complete a baccalaureate degree from an accredited institution that includes 120 semester hours. Of those, 3 hours must be in auditing, 24 hours must be in general business subjects, and 21 hours must be in accounting principles that include financial accounting and accounting theory, managerial and cost accounting, accounting systems and controls, taxation, and governmental/fund accounting. 
 
Certification Requirements
Applicants for CPA certification in Michigan must complete at least 150 semester hours of postsecondary education at an accredited institution and meet one of the following requirements: 1) complete a master's degree in accounting, 2) complete a master's degree in business that includes not less than 12 hours of graduate level accounting courses, or 3) complete a program that includes 30 hours in accounting subjects and 39 hours in specified business subjects. 
 
Disclosures 
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam or CPA certification in Michigan if an individual chooses the appropriate elective courses to meet specific accounting coursework requirements.
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Michigan if an individual chooses the appropriate elective courses to meet specific accounting coursework requirements.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam if an individual chooses the appropriate elective courses to meet specific accounting coursework requirements. Completion of the program does not meet educational requirements to apply for a CPA certificate but can be applied toward the 150 hours required to apply for a license in Michigan. 

Minnesota

Minnesota Board of Accountancy
Exam Requirements
Applicants for the uniform CPA exam in Minnesota must complete one of the following: 1) a graduate degree with a concentration in accounting from an AACSB-accredited school, 2) a graduate degree from an AACSB-accredited school that includes 24 undergraduate accounting semester hours in or 15 graduate semester hours, 3) a baccalaureate degree from an AACSB-accredited school that includes at least 24 semester hours in accounting and 24 hours in business-related or additional accounting courses, or 4) a baccalaureate or higher degree from a regionally accredited institution that includes or is supplemented by at least 24 hours of accounting (not introductory level) that includes courses in financial accounting, auditing, taxation, and management accounting. 
 
Certification Requirements
Applicants for CPA certification in Minnesota must complete at least 150 semester hours of postsecondary education that includes one of the four options listed under 'Exam Eligibility Requirements'. 
 
Licensure
Completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Minnesota. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Minnesota.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Minnesota. Completion of the program does not meet educational requirements to apply for CPA certification but can can be applied toward the 150 hours required to apply for CPA certification in Minnesota. 

Mississippi

Mississippi State Board of Public Accountancy
Exam Requirements
Applicants for the uniform CPA exam in Mississippi must complete a baccalaureate or higher at a regionally and/or AACSB-accredited institution that includes 120 semester hours. Of those, 24 hours must be in upper division or graduate accounting courses with at least 3 hours each in financial accounting, auditing, taxation, management/cost accounting, and government/not-for-profit accounting. In addition, at least 24 hours must be completed in upper division or graduate business-related courses. 
 
Licensure Requirements 
Applicants for a CPA license in Mississippi must complete 150 semester hours of postsecondaty education. Of those, 24 hours must be in upper division or graduate accounting courses with at least 3 hours each in financial accounting, auditing, taxation, management/cost accounting, and government/not-for-profit accounting. In addition, at least 24 hours must be completed in upper division or graduate business-related courses. 
 
Disclosures 
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Mississippi if an individual chooses the appropriate elective courses to meet specific Mississippi accounting and business coursework requirements. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Mississippi if an individual chooses the appropriate elective courses to meet specific Mississippi accounting and business coursework requirements. 
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Mississippi if an individual chooses the appropriate elective courses to meet specific Mississippi accounting and business coursework requirements. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the 150 hours required to apply for a CPA license in Mississippi. 

Missouri

Missouri Board of Accountancy
Exam & Licensure Requirements
Applicants for the uniform CPA exam and/or CPA licensure in Missouri must complete 150 semester hours of postsecondary education at a regionally accredited institution. Of those, 33 hours must be in accounting courses to include one course in auditing and at least 18 hours in upper division accounting courses. In addition, 27 hours shall be in accounting or other areas of business administration. 
 
Disclosures 
Coupled with an undergraduate accounting degree or an appropriate number of accounting or business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Missouri. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Missouri.
 
Completion of Ohio State's Undergraduate Accounting program does not meet educational requirements to apply for the uniform CPA exam or CPA licensure in Missouri can be applied toward the 150 hours required to apply for a CPA license in Missouri. 

Montana

Montana Board of Public Accountants
Exam Requirements
Applicants for the uniform CPA exam in Montana must complete the following at an accredited four-year institution: 1) 24 semester hours of accounting courses above the introductory level to include at least one course each in financial accounting, auditing, taxation, and management accounting, and 2) at least 24 hours in non-accounting general business courses. 
 
Licensure Requirements
Applicants for a CPA license in Montana must complete at least 150 semester hours of postsecondary education, including a baccalaureate degree at an AACSB-accredited institution. Of those, 24 semester hours must be in accounting courses above the introductory level to include at least one course each in financial accounting, auditing, taxation, and management accounting; and 24 hours must be in non-accounting general business courses. 
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam or CPA licensure in Montana. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Montana.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Montana. Completion of the program does not meet educational requirements to apply for CPA licensure in but can be applied toward the 150 hours required to apply for a CPA license in Montana. 

Nebraska

Nebraska Board of Public Accountancy
Exam & Licensure Requirements
Applicants for the uniform CPA exam and/or a CPA license in Nebraska must complete 150 semester hours of postsecondary education at a AACSB or regionally accredited institution. Of those, 30 hours must be in specified accounting coursework and 30 hours must be in specified business coursework. Individuals who complete a graduate degree in accounting from an AASCB-accredited college are deemed to have met the educational requirements. 
 
Disclosures
Completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Nebraska. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Nebraska.
 
Completion of Ohio State's Undergraduate Accounting program does not meet educational requirements to apply for the uniform CPA exam and/or CPA licensure in Nebraska but can be applied toward the 150 hours required to apply for the uniform CPA exam and/or CPA licensure in Nebraska. 

Nevada

Nevada State Board of Accountancy
Exam Requirements
Applicants for the uniform CPA exam in Nevada must complete a bachelor's degree at a regionally accredited institution with a major in accounting If applicants have not completed an accounting major, they must complete 21 hours in accounting courses above the introductory level to include specified coursework. 
 
Licensure Requirements
Applicants for a CPA license in Nevada must complete 150 semester hours of postsecondary education that includes a bachelor's degree. Of those, 30 hours must be in accounting above the introductory level and must include 9 hours in financial accounting, 3 hours cost accounting, 3 hours auditing, 3 hours federal income tax, and 12 hours accounting electives. 
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam or CPA licensure in Nevada. 

Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Nevada.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Nevada. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the 150 hours to apply for a CPA license in Nevada. 

New Hampshire

New Hampshire Board of Accountancy
Exam Requirements
Applicants for the uniform CPA exam in New Hampshire must complete a baccalaureate degree at a regionally or AACSB-accredited institution that includes at least 120 semester hours. Of those, 30 hours must be in accounting and must include coursework in financial accounting, auditing, taxation and management accounting. In addition, 24 hours must be in business courses, including business law, business information systems, finance, professional ethics, business organizations and economics. 
 
Certification Requirements 
Applicants for CPA certification in New Hampshire must complete at least 150 hours of postsecondary education at a regionally or AACSB-accredited institution, including completion of a baccalaureate degree. Of those, 30 hours must be in accounting courses and 24 hours must be in business courses. 
 
Disclosures
Coupled with an undergraduate degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the CPA examination or CPA licensure in New Hampshire. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in New Hampshire.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA examination in New Hampshire. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the 150 hours required to apply for a CPA license in New Hampshire. 

New Jersey

New Jersey State Board of Accountancy
Exam Requirements
Applicants for the uniform CPA exam in New Jersey must complete a baccalaureate degree at a regionally or AACSB-accredited institution that includes 120 semester hours. Of those, 24 hours must be in accounting and 24 hours must be in business coursework.  
 
Licensure Requirements
Applicants for a CPA license in New Jersey must complete 150 semester hours of postsecondary education, including completion of a baccalaureate degree or higher at a regionally or AACSB-accredited institution. Of those, 24 hours must be in accounting and 24 hours must be in business coursework. 
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting or business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in New Jersey. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in New Jersey.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in New Jersey. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the 150 hours required to apply for a CPA license in New Jersey. 

New Mexico

New Mexico Regulation and Licensing Department
Exam Requirements 
Applicants for the uniform CPA exam in New Mexico must complete a baccalaureate degree that includes at least 30 semester hours of accounting coursework. 
 
Certificate Requirements
Applicants for CPA certification in New Mexico must complete at least 150 semester hours of postsecondary education, including completion of a bachelor's degree from a regionally accredited institution. Of those, 30 hours must be in accounting and 3 hours of the accounting courses must be in business law. 
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting or business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or a CPA certificate in New Mexico. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in New Mexico.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in New Mexico. Completion of the program does not meet educational requirements to apply for a CPA certificate but can be applied toward the 150 hours required to apply of a CPA certificate in New Mexico. 

New York

New York Office of the Professions
Exam Requirements
Applicants for the uniform CPA exam in New York must complete 120 semester hours of postsecondary coursework that includes at least one course each in financial accounting and reporting, cost or management accounting, taxation, and auditing. 
 
License Requirements
Applicants for a CPA license in New York must complete at least 150 semester hours and must complete 1) a master's program in accounting at a school that is AACSB-accredited in business and accounting or 2) a bachelor's or higher from a regionally accredited institution that includes 33 hours in accounting in financial accounting and reporting, cost or managerial accounting, taxation, auditing and attestation services, fraud examination, internal controls and risk assessment, and accounting information systems. In addition, applicants must complete 36 hours in business coursework. 
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA examination and/or CPA licensure in New York. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or a CPA license in New York.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in New York. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the 150 hours required to apply for a CPA license in New York. 

North Carolina

North Carolina State Board of Certified Public Accountant Examiners
Exam Requirements
Applicants for the uniform CPA exam in North Carolina must complete a bachelor's degree at a regionally accredited institution that includes 120 semester hours. Of those, at least 30 hours must be in undergraduate accounting courses or at least 20 hours must be in graduate accounting courses. 
 
License Requirements 
Applicants for a CPA license in North Carolina must complete at least 150 semester hours of postsecondary education. Of those, 
at least 30 hours must be in undergraduate accounting courses or at least 20 hours must be in graduate accounting courses. In addition, 24 hours must be in specified business-related courses. Applicants who hold a master's or higher degree in accounting from an accredited institution meet the business coursework requirement. 

Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in North Carolina. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in North Carolina.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in North Carolina. Completion of the program does not meet requirements to apply for a CPA certificate but can be applied toward the 150 hours required to apply for a CPA certificate in North Carolina. 

North Dakota

North Dakota State Board of Accountancy
Exam & Licensure Requirements
Applicants for the uniform CPA exam and/or CPA licensure in North Dakota must complete at least 150 semester hours of postsecondary education, including a baccalaureate degree or higher at a regionally accredited institution. Of those, 24 hours must be in accounting coursework (not to include principles of accounting courses). In addition, 24 hours must be in other business courses.  

Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting or business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in North Dakota. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in North Dakota.
 
Completion of Ohio State's Undergraduate Accounting program does not meet educational requirements to apply for the uniform CPA exam and/or CPA licensure but can be applied toward the 150 hours required to apply for the exam and/or licensure in North Dakota.  

Ohio

Accountancy Board of Ohio

Exam & Certification Requirements
Applicants for the uniform CPA exam in Ohio must complete 120 semester hours of postsecondary education. Of those hours, 24 hours must be in accounting courses and 24 hours must be in acceptable business courses. Completion of a graduate degree in accounting from an accredited institution meets the specified coursework requirements. Accounting hours must include a course in audit, tax, cost/managerial and financial accounting.  

Applicants for the CPA certification in Ohio must complete 150 semester hours of postsecondary education. Of those hours, 30 hours must be in accounting courses and 24 hours must be in acceptable business courses. Completion of a graduate degree in accounting from an accredited institution meets the specified coursework requirements. Accounting hours must include a course in audit, tax, cost/managerial and financial accounting.  

Disclosures
Coupled with an undergraduate degree in accounting or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the CPA exam and/or CPA certification in Ohio.

Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam.

Completion of Ohio State's Undergraduate Accounting program does not meet educational requirements to apply for the uniform CPA exam or CPA certification but can be applied toward the 150 hours required to apply for the CPA exam and/or CPA certification in Ohio.

Oklahoma

Oklahoma Accountancy Board
Exam & Licensure Requirement
Applicants for the uniform CPA exam and/or CPA licensure in Oklahoma must complete at least 150 semester hours of postsecondary education at a regionally or AASCB-accredited institution. Of those, 76 hours must be earned at the upper division coursework. In addition, not less than 30 hours must be in accounting above the introductory level with at least one course in auditing or assurance, and at least 9 hours must be in business-related coursework. 
 
Disclosures
Coupled with an undergraduate degree in accounting or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam or CPA licensure in Oklahoma. 

Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Oklahoma.
 
Completion of Ohio State's Undergraduate Accounting program does not meet educational requirements to apply for the uniform CPA exam or CPA licensure in Oklahoma but can be applied toward the 150 hours required to apply for the uniform CPA exam and/or CPA licensure in Oklahoma. 

Oregon

Oregon Board of Accountancy
Exam & Licensure Requirements
Applicants for the uniform CPA exam and/or CPA licensure must complete at least 150 semester hours of postsecondary education, including completion of a bachelor degree at a regionally accredited institution. Of those, 24 hours must be in upper division accounting courses and 24 hours must be in accounting or related courses. 
 
Disclosures
Coupled with an undergraduate degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Oregon. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Oregon.
 
Completion of Ohio State's Undergraduate Accounting program does not meet educational requirements to apply for the uniform CPA exam or CPA licensure but can be applied toward the 150 hours required to apply for the uniform CPA exam and/or CPA licensure in Oregon. 

Pacific Territories

Pacific Territories Accountancy Boards
 Ohio State's Master of Accounting (MAcc) program does not meet educational requirements to apply for the CPA examination or CPA licensure in the Pacific Territories. 
 
Ohio State’s BSBA/MAcc program does not meet educational requirements to apply for the uniform CPA exam and/or CPA certification in the Pacific Territories.
 
Ohio State's Undergraduate Accounting program does not meet educational requirements to apply for the CPA examination or CPA licensure in the Pacific Territories. 

Pennsylvania

Pennsylvania State Board of Accountancy
Exam Requirements
Applicants for the uniform CPA exam in Pennsylvania must complete a baccalaureate, master's or post-graduate degree from an accredited institution that includes 24 semester hours in accounting and auditing, business law, finance, or tax subjects. 
 
Certificate Requirements 
Applicants for CPA certification in Pennsylvania must complete at least 150 semester hours of postsecondary education, including completion of a baccalaureate degree or higher at an accredited institution. Of those, 24 hours must be in accounting and auditing, business law, finance or tax subjects; and an additional 12 hours must be in accounting, auditing and tax subjects. 
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Pennsylvania. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA certification in Pennsylvania.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Pennsylvania. Completion of the program does not meet educational requirements to apply or CPA certification but can be applied toward the 150 hours required to apply for a CPA license in Pennsylvania. 

Puerto Rico

Puerto Rico Board of Examiners of Certified Public Accountants
Ohio State's Master of Accounting (MAcc) program does not meet educational requirements to apply for the CPA examination or CPA licensure in Puerto Rico. 

Ohio State’s BSBA/MAcc program does not meet educational requirements to apply for the uniform CPA exam and/or CPA certification in Puerto Rico.

Ohio State's Undergraduate Accounting program does not meet educational requirements to apply for the CPA examination or CPA licensure in Puerto Rico. 

Rhode Island

Rhode Island Board of Accountancy
Exam Requirements
Applicants for the uniform CPA exam in Rhode Island must complete 120 semester hours of postsecondary education to include 1) a graduate degree with a concentration in accounting from a program accredited in accounting, or 2) a baccalaureate or higher degree that includes 24 hours in specified accounting coursework and 24 hours in specified business coursework. 
 
Licensure Requirements
Applicants for CPA licensure in Rhode Island must complete 150 semester hours of postsecondary education to include 1) a graduate degree with a concentration in accounting from a program accredited in accounting, or 2) a baccalaureate or higher degree that includes 24 hours in specified accounting coursework and 24 hours in specified business coursework. 
 
Disclosure
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam or CPA licensure in Rhode Island. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Rhode Island.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Rhode Island. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the 150 hours required to apply for a CPA license in Rhode Island. 

South Carolina

South Carolina Board of Accountancy
Exam Requirements 
Applicants for the uniform CPA exam in South Carolina must complete120 semester hours of postsecondary education to include 24 hours of accounting in courses that cover financial accounting, managerial accounting, taxation and auditing and 24 hours of business courses. 
 
Licensure Requirements
Applicants for a CPA license in South Carolina must complete at least 150 semester hours of postsecondary education, including completion of a baccalaureate or higher degree that includes an accounting concentration or equivalent conferred by a regionally or AASCB-accredited institution.
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in South Carolina. 

Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in South Carolina.

Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in South Caroline. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the 150 hours required to apply for a CPA license in South Carolina. 

South Dakota

South Dakota Board of Accountancy
Exam & Licensure Requirements 
Applicants for the uniform CPA exam or CPA licensure in South Dakota must complete at least 150 semester hours of postsecondary education, including a baccalaureate or graduate degree in accounting at a regionally accredited institution. Of those, 24 hours must be in accounting, including elementary principles of accounting and at least one course in each of the following: intermediate or advanced accounting, auditing, taxation, and cost accounting. In addition, 24 hours must be in business courses. 
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam or CPA licensure in South Dakota. 

Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in South Dakota.
 
Completion of Ohio State's Undergraduate Accounting program does not meet educational requirements to apply for the uniform CPA examination or CPA licensure but can be applied toward the 150 hours required to apply for the uniform CPA exam and/or CPA licensure in South Dakota. 

Tennessee

Tennessee Department of Commerce and Insurance
Exam Requirements 
Applicants for the uniform CPA exam in Tennessee must complete a baccalaureate or higher degree at a regionally accredited institution that includes at least 18 semester hours in upper division accounting coursework. 
 
Licensure Requirements
Applicants for a CPA license in Tennessee must complete at least 150 semester hours of postsecondary education, including completion of a baccalaureate degree from an accredited institution. Of those, 30 hours must be in accounting courses (24 hours in upper division accounting courses) and 24 hours must be in business courses.  
 
Disclosures  
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Tennessee. 
 
Completion of Ohio State’s BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or CPA licensure in Tennessee.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Tennessee. Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the 150 hours required for a CPA license in Tennessee. 

Texas

Texas State Board of Public Accountancy

Exam Requirements: 
Applicants for the uniform CPA exam in Texas must hold a baccalaureate or graduate degree and complete no fewer than 120 semester hours consisting of (A) no fewer than 21 semester hours of upper-level accounting courses and (B) no fewer than 24 semester hours of upper-level related business courses. 

Certification Requirements: 
Applicants for Texas CPA certification must complete a baccalaureate or higher and at least 150 semester hours, including six additional semester hours of accounting and a minimum of 42 semester hours of upper-level accounting, and a board-approved three semester-hour ethics course.  

Disclosures:  

Completion of Ohio State’s Bachelor of Science in Accounting program meets the educational requirements to qualify for the Uniform CPA Exam in Texas. Additional testing, background clearance, and any other requirements may also need to be met through the Texas State Board of Public Accountancy prior to applying for admission.  

Completion of Ohio State’s Master of Science in Accounting program meets educational requirements to qualify for the Uniform CPA Exam and the CPA Certification in Texas. Students must have an undergraduate degree in accounting or the appropriate number of accounting credits to qualify. Additional testing, background clearance, and any other requirements may also need to be met through the Texas State Board of Public Accountancy prior to applying for admission.  

Completion of Ohio State’s BSBA/Master of Science in Accounting program meets the educational requirements to qualify for the Uniform CPA Exam in Texas. Completion of the BSBA/Master of Science in Accounting program does not meet the education requirements to qualify for CPA Certification in Texas. Additional testing, background clearance, and any other requirements may also need to be met through the Texas State Board of Public Accountancy prior to applying for admission. 

Completion of Ohio State’s Bachelor of Science in Accounting program does not meet educational requirements to qualify for the CPA Certification in Texas. Additional testing, background clearance, and any other requirements may also need to be met through the Texas State Board of Public Accountancy prior to applying for admission.

Utah

Utah Division of Occupational and Professional Licensing
Exam Requirements 
Applicants for the uniform CPA exam in Utah must complete an undergraduate degree at a regionally accredited institution that includes 120 semester hours. Of those, 24 hours must be in upper division (300 level or higher) or graduate level accounting courses and 24 hours must be in non-accounting business courses. Completion of a graduate degree in accounting from an AACSB-accredited institution meets the specified coursework requirements.
 
Licensure Requirements
Applicants for CPA licensure in Utah must complete at least 150 semester hours of postsecondary education, including completion of a graduate degree in accounting or taxation at an AACSB or ACBSP-accredited institution. 
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting  (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or apply for a CPA license in Utah.  Completion of the BSBA/MAcc  program meets educational requirements to apply for the uniform CPA exam and/or apply for a CPA license in Utah.

Completion of Ohio State’s Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Utah.  Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the150 hours required to apply for a CPA license in Utah.

 
 

U.S. Virgin Islands

U.S. Virgin Islands Accountancy Board
Ohio State's Master of Accounting (MAcc) program does not meet educational requirements to apply for the CPA examination or CPA licensure in the U.S. Virgin Islands. 
 
Ohio State’s BSBA/MAcc program does not meet educational requirements to apply for the uniform CPA exam and/or CPA certification in the U.S. Virgin Islands.
 
Ohio State's Undergraduate Accounting program does not meet educational requirements to apply for the CPA examination or CPA licensure in the U.S. Virgin Islands. 

Vermont

Vermont Secretary of State
Exam Requirements 
Applicants for the uniform CPA exam in Vermont must complete 120 semester hours of education at a regionally accredited institution. Of those, 30 semester hours must be in accounting, auditing and related courses. courses and 24 hours must be in business courses. Completion of a graduate degree in accounting from a regionally accredited institution meets the specified coursework requirements.
 
Licensure Requirements
Applicants for CPA licensure in Vermont must complete at least 150 semester hours of postsecondary education, including completion of a baccalaureate degree or higher at a regionally accredited institution. Of those, 42 semester hours must be in accounting, auditing and related courses.
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting  (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or apply for a CPA license in Vermont.  Completion of the BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or apply for a CPA license in Vermont.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Vermont.  Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the150 hours required to apply for a CPA license in Vermont.

Virginia

Virginia Board of Accountancy
Exam Requirements 
Applicants for the uniform CPA exam in Virginia must complete an undergraduate degree at a regionally accredited institution with an accounting concentration that includes 120 semester hours. Of those, 24 hours must be in upper level (beyond introductory) accounting courses, including 3 hours each of financial, auditing, taxation, and cost or managerial courses and 24 hours must be in business courses.  Completion of a graduate degree in accounting from a regionally accredited institution meets the specified coursework requirements.  
 
Licensure Requirements
Applicants for CPA licensure in Virginia must complete at least 150 semester hours of postsecondary education, including completion of a baccalaureate degree or higher with an accounting concentration at a regionally accredited institution. 
 
Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting  (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or apply for a CPA license in Virginia.  Completion of the BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or apply for a CPA license in Virginia.
 
Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Virginia.  Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the150 hours required to apply for a CPA license in Virginia.

Washington

Washington Board of Accountancy
Exam and Licensure Requirements 
Applicants for the uniform CPA exam and CPA licensure in Washington must complete a baccalaureate degree or higher with an accounting concentration at an accredited institution and 150 semester hours. Of those, 24 hours must be accounting courses of which 15 hours must be in upper level or graduate level accounting courses and 24 hours must be in business courses.  Completion of a graduate degree in accounting from an accredited institution meets the specified coursework requirements.  
 
Disclosures
Coupled with an undergraduate accounting degree, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or apply for a CPA license in Washington.  Completion of the BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or apply for a CPA license in Washington.
 
Completion of Ohio State's Undergraduate Accounting program does not meet the educational requirements to apply for the uniform CPA exam but can be applied toward the 150 hours required to apply for the uniform CPA exam in Washington.  Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the150 hours required to apply for a CPA license in Washington.

West Virginia

West Virginia Board of Accountancy
Exam Requirements
Applicants for the uniform CPA exam in West Virginia must complete a bachelor degree or higher at an accredited institution with an accounting concentration that includes 120 semester hours.  Of those, 24 hours must be in upper level (beyond introductory) accounting courses, including 3 hours each of financial, auditing, taxation, and cost or managerial courses and 24 hours must be in business courses.   Completion of a graduate degree in accounting from an accredited institution meets the specified coursework requirements.

Certification Requirements
Applicants for CPA certification in West Virginia must complete at least 150 semester hours of postsecondary education, including completion of a baccalaureate degree or higher with an accounting concentration at a regionally accredited institution. 

Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or apply for a CPA license in West Virginia.  Completion of the BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or apply for a CPA license in West Virginia.

Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in West Virginia.  Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the150 hours required to apply for a CPA license in West Virginia.

 

Wisconsin

Wisconsin Accounting Examining Board

Exam Requirements
Applicants for the uniform CPA exam in Wisconsin must complete a baccalaureate degree or higher at an accredited institution that includes 120 semester hours. Of those, 24 hours must be in upper level (beyond introductory) accounting courses which includes financial, auditing, taxation, and cost or managerial courses and 24 hours must be in business courses which includes economics, finance, statistics or data analytics, business law and information technology courses.  Completion of a graduate degree in accounting from an AACSB-accredited institution meets the specified coursework requirements.  

Certification Requirements
Applicants for CPA certification in Wisconsin must complete at least 150 semester hours of postsecondary education, including completion of a baccalaureate degree or higher with an accounting concentration at an AACSB-accredited institution. 

Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or apply for a CPA license in Wisconsin.  

Completion of the BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or apply for a CPA license in Wisconsin.Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Wisconsin.  Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the150 hours required to apply for a CPA license in Wisconsin.

Wyoming

Wyoming Board of Certified Public Accountants

Exam Requirements
Applicants for the uniform CPA exam in Wyoming must complete a baccalaureate degree or higher at an accredited institution that includes 120 semester hours. Of those, 24 hours must be accounting courses in some or all of the following subjects: 1) financial accounting and reporting for business organizations; 2) financial accounting and reporting for government and not-for-profit entities; 3) auditing and attestation services; 4) managerial or cost accounting; 5) taxation; 6) fraud examination; 7) internal controls and risk assessment; 8) financial statement analysis; 9) accounting or tax research and analysis; 10) accounting information systems; 11) ethics and 24 hours must be in business courses in some or all of the following subjects: 1) business law; 2) economics; 3) management; 4) marketing; 5) finance; 6) business communications; 7) statistics; 8) quantitative methods; 9) technical writing; 10) information systems or technology; 11) ethics; or 12) data analytics if applying the data analytics tools is the primary objective of the course.  Completion of a graduate degree in accounting from an AACSB-accredited institution meets the specified coursework requirements.  

Certification Requirements
Applicants for CPA certification in Wyoming must complete at least 150 semester hours of postsecondary education, including completion of a baccalaureate degree or higher with an accounting concentration at an AACSB-accredited institution. 

Disclosures
Coupled with an undergraduate accounting degree or an appropriate number of accounting and business credits, completion of Ohio State's Master of Accounting (MAcc) program meets educational requirements to apply for the uniform CPA exam and/or apply for a CPA license in Wyoming.  Completion of the BSBA/MAcc program meets educational requirements to apply for the uniform CPA exam and/or apply for a CPA license in Wyoming.

Completion of Ohio State's Undergraduate Accounting program meets educational requirements to apply for the uniform CPA exam in Wyoming.  Completion of the program does not meet educational requirements to apply for CPA licensure but can be applied toward the150 hours required to apply for a CPA license in Wyoming.