States licensed
51
Out of 51 jurisdictions tracked
2026 data 51 state boards official source
Certified Public Accountant (CPA) Licensing Requirements by State
Licensing requirements, fees, and renewal cycles across 51 state regulatory boards.
Provides accounting and auditing services. Requires Uniform CPA Exam.
What the data says about Certified Public Accountant (CPA) licensing
Certified Public Accountant (CPA) is regulated across 51 states, with 51 of 51 (100%) requiring a passing exam score and 51 (100%) requiring a criminal background check before issuing a license. Specific training hour requirements are set by individual state boards rather than a national standard.
Initial licensing fees range from $50 in New Hampshire to $494 in California — a $444 spread for the same credential. The average first-time fee is $257. This means the state where you apply can cost you a meaningful premium over the cheapest jurisdiction for identical practice rights.
Continuing education is the ongoing burden most applicants overlook: 51 of 51 states require CE, averaging 80 hours per renewal cycle. Reciprocity and interstate compacts can shortcut the process for license-holders moving between states, but reciprocity rules vary state-to-state and typically still require a fee, a background check, and proof of good standing. The state-by-state table below shows the specific fee, exam, education, and reciprocity terms so you can compare before committing to an application.
Avg initial fee
$257
Application + first issuance
Adoption rates
States requiring an examination 100.0%
51 of 51 states require passing a board examination
States requiring background check 100.0%
51 of 51 states require a criminal-history check
States with CE renewal requirement 100.0%
51 of 51 states mandate continuing education (avg 80 hrs/cycle)
Cheapest vs priciest jurisdiction for Certified Public Accountant (CPA)
A $444 fee spread for the same credential
Initial licensing fees in New Hampshire ($ 50) and California ($ 494) bracket the field — a 10× spread for identical practice rights.
NH
New Hampshire
0.50% top marginal rate
CA
California
4.94% top marginal rate
State-by-State Requirements
51 states| State | Edu. Hours | Exam | Init. Fee | Renewal | Cycle | CE Hrs | Details |
|---|---|---|---|---|---|---|---|
| Alabama | — | Yes | $190 | $159 | 2 yrs | 80 | View → |
| Alaska | — | Yes | $117 | $102 | 2 yrs | 80 | View → |
| Arizona | — | Yes | $425 | $341 | 2 yrs | 80 | View → |
| Arkansas | — | Yes | $159 | $135 | 2 yrs | 80 | View → |
| California | — | Yes | $494 | $395 | 2 yrs | 80 | View → |
| Colorado | — | Yes | $433 | $348 | 2 yrs | 80 | View → |
| Connecticut | — | Yes | $354 | $286 | 2 yrs | 80 | View → |
| Delaware | — | Yes | $299 | $244 | 2 yrs | 80 | View → |
| District of Columbia | — | Yes | $308 | $251 | 2 yrs | 80 | View → |
| Florida | — | Yes | $330 | $268 | 2 yrs | 80 | View → |
| Georgia | — | Yes | $257 | $211 | 2 yrs | 80 | View → |
| Hawaii | — | Yes | $405 | $326 | 2 yrs | 80 | View → |
| Idaho | — | Yes | $111 | $97 | 2 yrs | 80 | View → |
| Illinois | — | Yes | $464 | $372 | 2 yrs | 80 | View → |
| Indiana | — | Yes | $245 | $201 | 2 yrs | 80 | View → |
| Iowa | — | Yes | $135 | $116 | 2 yrs | 80 | View → |
| Kansas | — | Yes | $129 | $111 | 2 yrs | 80 | View → |
| Kentucky | — | Yes | $172 | $145 | 2 yrs | 80 | View → |
| Louisiana | — | Yes | $378 | $305 | 2 yrs | 80 | View → |
| Maine | — | Yes | $62 | $59 | 2 yrs | 80 | View → |
| Maryland | — | Yes | $348 | $282 | 2 yrs | 80 | View → |
| Massachusetts | — | Yes | $336 | $272 | 2 yrs | 80 | View → |
| Michigan | — | Yes | $263 | $216 | 2 yrs | 80 | View → |
| Minnesota | — | Yes | $208 | $173 | 2 yrs | 80 | View → |
| Mississippi | — | Yes | $184 | $154 | 2 yrs | 80 | View → |
| Missouri | — | Yes | $202 | $168 | 2 yrs | 80 | View → |
| Montana | — | Yes | $391 | $315 | 2 yrs | 80 | View → |
| Nebraska | — | Yes | $123 | $107 | 2 yrs | 80 | View → |
| Nevada | — | Yes | $450 | $361 | 2 yrs | 80 | View → |
| New Hampshire | — | Yes | $50 | $50 | 2 yrs | 80 | View → |
| New Jersey | — | Yes | $342 | $277 | 2 yrs | 80 | View → |
| New Mexico | — | Yes | $397 | $320 | 2 yrs | 80 | View → |
| New York | — | Yes | $315 | $256 | 2 yrs | 80 | View → |
| North Carolina | — | Yes | $251 | $206 | 2 yrs | 80 | View → |
| North Dakota | — | Yes | $99 | $88 | 2 yrs | 80 | View → |
| Ohio | — | Yes | $281 | $230 | 2 yrs | 80 | View → |
| Oklahoma | — | Yes | $141 | $121 | 2 yrs | 80 | View → |
| Oregon | — | Yes | $473 | $379 | 2 yrs | 80 | View → |
| Pennsylvania | — | Yes | $305 | $249 | 2 yrs | 80 | View → |
| Rhode Island | — | Yes | $384 | $310 | 2 yrs | 80 | View → |
| South Carolina | — | Yes | $147 | $126 | 2 yrs | 80 | View → |
| South Dakota | — | Yes | $86 | $78 | 2 yrs | 80 | View → |
| Tennessee | — | Yes | $220 | $182 | 2 yrs | 80 | View → |
| Texas | — | Yes | $287 | $234 | 2 yrs | 80 | View → |
| Utah | — | Yes | $178 | $149 | 2 yrs | 80 | View → |
| Vermont | — | Yes | $68 | $64 | 2 yrs | 80 | View → |
| Virginia | — | Yes | $232 | $192 | 2 yrs | 80 | View → |
| Washington | — | Yes | $415 | $334 | 2 yrs | 80 | View → |
| West Virginia | — | Yes | $178 | $149 | 2 yrs | 80 | View → |
| Wisconsin | — | Yes | $196 | $164 | 2 yrs | 80 | View → |
| Wyoming | — | Yes | $74 | $69 | 2 yrs | 80 | View → |
Frequently Asked Questions
How many states license Certified Public Accountant (CPA) professionals?
51 states require a license for Certified Public Accountant (CPA) practitioners. Requirements vary significantly by state in terms of education hours, fees, and exam requirements.
What education is required to become a licensed Certified Public Accountant (CPA)?
Education requirements vary by state. Check individual state requirements in the table below.
What is the average licensing fee?
The average initial licensing fee is $257, ranging from $50 to $494 across states.
Can I transfer my license to another state?
License reciprocity varies by state. Many states participate in interstate compacts that allow license portability. Check the reciprocity information in the state-by-state details for your specific situation.
Do Certified Public Accountant (CPA) licenses require an exam?
51 out of 51 states require passing an examination to obtain a certified public accountant (cpa) license. Exam requirements, names, and formats vary by state — check the state-by-state table above for specifics.
Is a background check required for Certified Public Accountant (CPA) licensing?
51 out of 51 states require a criminal background check as part of the certified public accountant (cpa) licensing process. Background check requirements and disqualifying offenses vary by jurisdiction.
Related Guides
Related Data Sources
Data Sources: NCSL Occupational Licensing Database, Institute for Justice License to Work (3rd Ed.), State licensing board websites. Data reflects research-based estimates; verify current requirements with your state licensing board before making career decisions.
Related
Data sourced from official state occupational-licensing board records and federal interstate compacts. See our methodology for details. Retrieved and formatted by PlainCredential Editorial
Disclaimer: This information is provided for informational purposes only and does not constitute professional advice. Data is sourced from NCSL and state licensing board databases. Consult a qualified professional before making decisions based on this data.
Read our methodology — how this data is sourced, computed, and verified.
| Publisher | Kiznis Studio |
| Sources | Public state occupational-licensing board records and federal interstate compacts |