Congratulations on your decision to become a Certified Public Accountant!The following steps will aid in making your dream a reality…1. Visit your state Board of Accountancy’s web site to determine state-specific requirements. Call them if you need clarification of their rules (links to web pages and phone numbers are below).2. Submit your application to sit for the exam. Do this early. Government agencies take plenty of time to process applications!3. Prepare for the exam. Of course we recommend our self study books. Read the text, do the homework, read the dictionary, perhaps re-read the summaries.4. Schedule one or two sections of the exam after you’ve received your eligibility documents.
5. Take the exam. Wait (what seems like forever!) for your scores.
You should apply to the board in the state in which you expect to practice public accounting. Look here if you are a citizen of another country You can normally sit for the exam in whatever state you happen to be in when you take the exam. If you are not sure in which state to apply, there is information below following the addresses that might help you.
You will need to apply through NASBA if you are in these states:
Alaska, Colorado, Connecticut, Delaware, Florida, Georgia, Hawaii, Indiana, Iowa, Kansas, Louisiana, Maine, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, New Hampshire, New Jersey , New Mexico, New York, Ohio, Pennsylvania, Puerto Rico, Rhode Island, South Carolina, Tennessee, Utah, Vermont, Washington, Wisconsin
If you are not in one of these states, scroll down to find the link to your state.
Below are the steps that we’ve found will bring us to the NASBA application forms. You might print these steps, keep them in front of you, then go to the NASBA website
1. Click on “Exams”
2. Click on “CPA Exam”
3. Click on the state you want on the map or select it from the drop-down list
4. Click on “Exam Requirements” or “First Time Application” or the “Re-Exam Registration”.
If you get really frustrated, you are welcome to e-mail us for help to Yvette at
Tell us which state you’d like information on and we’ll do our best to steer you to the right place.
THE STATE BOARDS OF ACCOUNTANCY
ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY
Suite 226, 770 Washington Ave., P.O. Box 300375, Montgomery, AL 36130
(334) 242-5700; fax (334) 242-2711
ALASKA STATE BOARD OF PUBLIC ACCOUNTANCY
Division of Occupational Licensing, Box 110806, Juneau, AK 99811-0806
(907) 465-3811; fax (907) 465-2974
ARIZONA STATE BOARD OF ACCOUNTANCY
100 N. 15th Ave., Suite 165, Phoenix, AZ 85007
(602) 364-0804; fax (602) 364-0903
ARKANSAS STATE BOARD OF ACCOUNTANCY
101 East Capitol, Suite 450, Little Rock, AR 72201
(501) 682-1520; fax (501) 682-5538
CALIFORNIA BOARD OF ACCOUNTANCY
2000 Evergreen Street, Suite. 250, Sacramento, CA 95815
(916) 263-3680; fax (916) 263-3675
COLORADO STATE BOARD OF ACCOUNTANCY
1560 Broadway, Suite 1350, Denver, CO 80202
(303) 894-5961; fax (303) 894-2310
DELAWARE STATE BOARD OF ACCOUNTANCY
Cannon Bldg., Suite. 203, 861 Silver Lake Blvd, Dover, DE 19904
(302) 744-4500; fax (302) 739-2711
DISTRICT OF COLUMBIA BOARD OF ACCOUNTANCY
Department DC – AC, Metro-Plex I, Suite 250, 8401 Corporate Drive, Landover, MD 20785 877-672-2173.
FLORIDA BOARD OF ACCOUNTANCY
1940 North Monroe Street, Tallahassee FL 32399
850-487-1395; fax: 352-333-2508
GEORGIA STATE BOARD OF ACCOUNTANCY
237 Coliseum Dr., Macon, GA 31217-3858
478-207-2440; fax 877-588-0446
GUAM TERRITORIAL BOARD OF PUBLIC ACCOUNTANCY
Suite 101, 335 South Marine Corps Drive, Tamuning, GU 96913, USA
(671) 647-0813; fax (671) 647-0816
IDAHO STATE BOARD OF ACCOUNTANCY
P.O. Box 83720, Boise, ID 83720
(208) 334-2490; fax (208) 334-2615
ILLINOIS BOARD OF EXAMINERS
100 Trade Centre Drive, Suite 403, Champaign, IL 61820
(217) 531-0950; fax (217) 531-0960
INDIANA STATE BOARD OF PUBLIC ACCOUNTANCY
Professional Licensing Agency, 402 West Washington St., Room W 072, Indianapolis, IN 46204
IOWA ACCOUNTANCY EXAMINING BOARD
1920 SE Hulsizer Road, Ankeny, IA 50021-3941
515-281-5910, FAX: 515-281-7411
KANSAS BOARD OF ACCOUNTANCY
900 S.W. Jackson St., Suite 556, Topeka, KS 66612-1239
(785) 296-2162; fax (785) 291-3501
KENTUCKY STATE BOARD OF ACCOUNTANCY
332 West Broadway, Suite 310, Louisville, KY 40202
(502) 595-3037; fax (502) 595-4500
STATE BOARD OF CPAs OF LOUISIANA
601 Poydras Street, Suite 1770, New Orleans, LA 70130
(504) 566-1244; fax (504) 566-1252
MAINE BOARD OF ACCOUNTANCY
35 State House Station, Augusta, ME 04333-0035
(207) 624-8603; fax (207) 624-8637
MARYLAND STATE BOARD OF PUBLIC ACCOUNTANCY
500 N. Calvert Street, Room 308, Baltimore, MD 21202
(410) 230-6258; fax (410) 333-6314
MASSACHUSETTS BOARD OF PUBLIC ACCOUNTANCY
1000 Washington Street, Suite 710 Boston, Massachusetts 02118-6100
(617) 727-1806; Fax: 617-727-0139
MICHIGAN BOARD OF ACCOUNTANCY
P.O. Box 30018, Lansing, MI 48909
(517) 241-9288; fax (517) 373-3085
MINNESOTA STATE BOARD OF ACCOUNTANCY
85 E. 7th Place., Suite 125, St. Paul, MN 55101
(651) 296-7938; fax (651) 282-2644
MISSOURI STATE BOARD OF ACCOUNTANCY
P.O. Box 613, Jefferson City, MO 65102
(573) 751-0012; fax (573) 751-0890
NEVADA STATE BOARD OF ACCOUNTANCY
1325 Airmotive Way, Suite #220, Reno, NV 89502
(775) 786-0231; fax (775) 786-0234
NEW HAMPSHIRE BOARD OF ACCOUNTANCY
57 Regional Dr., Concord, NH 03301
(603) 271-2219; fax (603) 271-6990
NORTH DAKOTA BOARD OF ACCOUNTANCY
2701 S. Columbia Rd., Grand Forks, ND 58201
(800) 532-5904; fax (701) 775-7430
ACCOUNTANCY BOARD OF OHIO
77 S. High St., 18th Floor, Columbus, OH 43215-6128
(614) 466-4135; fax (614) 466-2628
OKLAHOMA STATE BOARD OF PUBLIC ACCOUNTANCY
201 N.W. 63rd Street, Suite 210, Oklahoma City, OK 73116
(405) 521-2397; fax (405) 521-3118
OREGON STATE BOARD OF ACCOUNTANCY
3218 Pringle Rd. S.E., Suite #110, Salem, OR 97302-6307
(503) 378-4181; fax (503) 378-3575
PENNSYLVANIA BOARD OF ACCOUNTANCY
P.O. Box 2649, Harrisburg, PA 17105-2649
(717) 787-8503 Fax (717) 705-5540
PUERTO RICO BOARD OF ACCOUNTANCY
Departamento de Estado, Secretaría Auxiliar de Juntas Examinadoras, Junta Examinadora de Contadores Públicos Autorizados, P.O. Box 9023271 San Juan, PR 00902-3271
Teléfono 787-722-2122, Extensión #239
RHODE ISLAND BOARD OF ACCOUNTANCY
1511 Pontiac Avenue, Cranston, RI 02920
(401) 462-9500; fax (401) 462-9532
SOUTH CAROLINA BOARD OF ACCOUNTANCY
Street Address: 110 Centerview Dr., Columbia, SC
Mailing Address: PO Box 11329, Columbia, S.C. 29211
803-896-4770; Fax: 803-896-4554
SOUTH DAKOTA BOARD OF ACCOUNTANCY
301 E. 14th St., Suite 200, Sioux Falls, SD 57104-5022
(605) 367-5770; fax (605) 367-5773
TENNESSEE STATE BOARD OF ACCOUNTANCY
500 James Robertson Parkway, 2nd Floor, Nashville, TN 37243-1141
(615) 741-2550; fax (615) 532-8800
TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
333 Guadalupe Tower III, Suite 900, Austin, TX 78701-3900
512-305-7800; fax (512) 305-7854
UTAH BOARD OF ACCOUNTANCY
160 East 300 South, Salt Lake City, UT 84111-2316
(801) 530-6628; fax (801) 530-6511
VERMONT BOARD OF ACCOUNTANCY
National Life Building North, FL2, Montpelier, VT 05620
VIRGIN ISLANDS BOARD OF PUBLIC ACCOUNTANCY
Dept. of Licensing, Golden Rock Shopping Center, Christiansted, St. Croix VI, 00820
Phone: (340) 773-2226; Fax: (340) 773-6982
VIRGINIA BOARD FOR ACCOUNTANCY
9960 Mayland Drive, Suite 402, Henrico, Virginia 23233
(804) 367-8505; fax (804) 527-4409
WEST VIRGINIA BOARD OF ACCOUNTANCY
106 Capitol Street, Suite 100, Charleston, WV 25301
(304) 558-3557; fax (304) 558-1325
WYOMING BOARD OF CPAs
2020 Carey, Cheyenne, WY 82002
(307) 777-7551; fax (307) 777-3796
Most states have adopted a 150 university semester hour educational requirement. A few states require only a four year university degree. The last time we checked, the states requiring only four years were:
- New Hampshire
- Virgin Islands
In some states you can become a CPA with NO employment time if you have a master’s degree. The last time we checked, these states were Colorado, Florida, Iowa, Maryland, North Dakota, Oklahoma, and Puerto Rico. Some states only credit time worked for a public accounting firm. Other states allow you to satisfy the experience requirement with employment by a corporation or government agency.
If you are a citizen of another country it is possible to become a U.S. CPA. Look carefully at CITIZENS OF OTHER COUNTRIES.
MORE INFORMATION ON REQUIREMENTS OF THE VARIOUS STATES
To apply for the CPA examination, contact the appropriate board of accountancy to obtain an application.
Keep a copy of your completed application.
For more detailed information on the requirements of the various states, refer to a recent edition of the book “Digest of State Accountancy Laws and State Board Regulations” published jointly by the American Institute of CPAs and the National Association of State Boards of Accountancy.
The states are constantly changing their requirements, their addresses, and their phone numbers. Check with the appropriate state board for current information. If you find that any of this information is out of date, we would be thankful for an e-mail message so we can update the information for future CPA candidates.
Accounting Institute Seminars® (AIS) provides self study books for people taking the United States CPA examination.
Most are available on-line, for download to your computer. The electronic version is less expensive than paper books. You can magnify pages on your screen, fill the screen (view – full screen), search for terms, and print pages. Best of all, you can start studying it now instead of waiting days for it to arrive!
Here is the list of our currently available E-BOOKS CPA REVIEW.
For more information on e-books or for paper copies, refer to CPA REVIEW SELF STUDY BOOKS.
If you would like to know more about AIS, see answers to questions frequently asked about AIS.
AIS…We provide the formula….
Contact us for more information.
Return to Top of This Page
Comments or questions to us at
YvetteH@AIS-CPA.com or Brandon@AIS-CPA.com