| State |
Education Requirements to Take Exam |
Additional
Requirements
for
Licensure |
Foreign Transcript Evaluation Service(s)Accepted |
| Arizona |
BA - 24 semester hours in accounting including 12 semester hours at the upper
division level and 18 semester hours of related courses
|
Yes |
|
| California |
BA - 24 semester units in accounting and 24 semester units of business related subjects |
Yes |
|
| Colorado |
BA - 27 semester hours in accounting (including 3 hours in auditing) and 21 semester hours in
business |
Yes |
|
| Delaware |
BA - 21 semester hours in accounting with at least one course in introductory accounting,
intermediate
accounting, advanced accounting, cost accounting, audit, and U.S. Federal taxation |
Yes |
|
| Hawaii |
BA in accounting or BA with 18 semester hours of upper division or graduate level accounting or
auditing
subjects |
Yes |
|
| Maine |
BA - including basic courses in accounting and auditing |
Yes |
|
| Massachusetts |
BA - 120 hours including 21 semester hours of accounting courses including coverage of
financial
accounting, auditing, taxation, management accounting and 9 semester hours of business courses including coverage of business
law, finance, information systems |
Yes |
|
| New Hampshire |
BA - 120 hours including 24 hours in business with at least 12 in accounting |
Yes |
|
| New Mexico |
BA - including basic courses in accounting and auditing |
Yes |
|
There are no restrictions on taking the examination outside the state of application. One of the benefits of the
computer-based examination is that a testing center outside of the state may be in a city much closer to a candidate than a test
center within the state. Visit www.prometric.com/CPA/default.htm for test site locations.
