There are 55 Boards of Accountancy in the US – each represented by a State/Territory. Though the Uniform CPA exam is administered by AICPA, a candidate has to register with a State Board of Accountancy. Each State Board has its own eligibility criteria for taking the exam as well as for licensing.
While having a 120-credit bachelor's degree in accounting was, at one time, enough to qualify a person to sit for the CPA Exam, most states now require that candidates complete a 150-credit college degree program. Exact rules vary from state to state.
In general, state boards require the following:
- A total of 120 semester credits from a college or university whose accreditation is
- Accepted by the state. However, for licensing, 150 semester credits is required.
- A minimum of a bachelor's degree
- A specified number of accounting courses
- A specified number of business courses
Candidates who have completed educational requirements at institutions outside the U.S. must have their educational credentials evaluated by the Board approved evaluation agency.
Selecting the State Board of Accountancy and Evaluating Agency often becomes tricky for international candidates.
Please contact our experts who will help you in selecting appropriate State Board of Accountancy and Evaluating Agency based on your educational qualifications.
To be eligible for taking the CMA examination, you need to have a bachelor’s degree in any area from an accredited college or University. A candidate with 3-year bachelor’s degree is also eligible.
To be eligible for taking the CIA examination, you need to have a bachelor’s degree or its educational equivalent from an accredited university. Those who do not possess bachelor’s degree may take the CIA examination via Board approved alternate path, i.e., requisite number of internal audit experience.
There is no educational or experience requirement to become enrolled agent. What counts is your knowledge of the tax code, which is proven by passing the SEE. Earning the enrolled agent license demonstrates your advanced knowledge of tax issues.