Accountancy - Licensing - Public Accountant and Certified Public Accountant

How to apply

Requirements

• Examination - The education requirements to sit for the CPA examination include 150 semester hours of education, including a minimum of a baccalaureate degree (or higher), at least three (3) semester hours in auditing and attestation services, and at least twelve (12) semester hours in basic accounting and auditing services.  An examination applicant who has successfully completed the twelve (12) semester hours in basic accounting and auditing services and who expects to complete a baccalaureate degree (or higher) within 120 days following the examination is eligible to take the examination.  Scores will not be released and credit for any completed part of the examination will not be given unless the educational requirements have been met within 120 days following the examination.

• Licensure - You must have completed 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 150 semester hours must include a minimum of 15 hours in the topic areas described in Chapter 5, section 3 of the Board's rules, with a least 3 hours earned in auditing and attestation services.
  
  You must have completed at least two years of experience under the direction of a CPA licensed by any state or territory of the U.S. or equivalent direction, or by a licensed professional CPA in another country. Work experience must be earned in the employment of a licensed public accounting firm.
  
  Your work experience must include the use of accounting or auditing skills, including the issuance of reports on financial statements, and at least one of the following: the provision of management advisory, financial advisory or consulting services, the preparation of tax returns, the furnishing of advice on tax matters or equivalent activities defined by the Board.
  
  Successful completion of the CPA exam.

Substantial Equivalency

An individual whose principal place of business is outside the State is presumed to have qualifications substantially equivalent to the State's requirements and has all the privileges of permit holders of the State and may provide professional services in the State without the requirement to obtain a license under this section or to otherwise notify or register with the board or pay any fee if the individual:

1. Holds a valid license as a certified public accountant from a state that the board has verified to be in substantial equivalence with the certified public accountant licensure requirements of a national association of state boards of accountancy and standards promulgated by the AICPA;
   
   or

2. Holds a valid license as a certified public accountant from a state that is not in substantial equivalence with the certified public accountant licensure requirements under subparagraph (1), but the board determines that the individual's certified public accountant qualifications are substantially equivalent to the certified public accountant licensure requirements of a national association of state boards of accountancy and standards promulgated by the AICPA.
   
   A CPA who holds a license in a state that has NOT been found to be substantially equivalent to the Uniform Accountancy Act by the NASBA National Qualification Appraisal Service click here for a list of those states) must obtain an individual substantial equivalency evaluation from NASBA's CredentialNet Service. CredentialNet will send a report to the applicant indicating substantial equivalency status. This record should be kept by the applicant as an official record for verification of their individual qualifications.

Renewal fees and information

Requirements

• Continuing Education
  • You must complete 40 hours of continuing education each year, due at time of renewal (September 30).
• A late fee of $50.00 is assessed for licenses renewed after the license expiration date.
• Any person who submits an application for renewal more than 90 days after the expiration date shall be subject to all requirements governing new applicants.

Renewal Procedure

To renew this license, click the RENEW LICENSE button below and fill out the required information in the electronic form.

WARNING: Online submission of your renewal application must not be construed as automatic renewal of your license. The Department must verify that you have met all the conditions for renewal before your license is renewed.

Important Information:

The Board of Accountancy no longer issues Public Accountant licenses; however, we will continue to renew licenses for Public Accountants.

A Public Accountant is a person licensed by the Board of Accountancy to perform or offer to perform, for a client or potential client, services involving the use of accounting or auditing skills. Accounting or auditing skills include the issuance of reports on financial statements, management advisory or consulting services, the preparation of tax returns and the furnishing of advice on tax matters.

Renewal Information

Fees

Annual renewal fee is $35.00

Term

This license is renewed annually based on first licensure date

Requirements

• Continuing Education

  • You must complete 40 hours of continuing education each year, due at time of renewal (September 30).

• A late fee of $50.00 is assessed for licenses renewed after the license expiration date.
• Any person who submits an application for renewal more than 90 days after the expiration date shall be subject to all requirements governing new applicants.

Renewal Procedure

To renew this license, click the RENEW LICENSE button below and fill out the required information in the electronic form.

WARNING: Online submission of your renewal application must not be construed as automatic renewal of your license. The Department must verify that you have met all the conditions for renewal before your license is renewed.