CPA Basics
US CPA Education Requirements by State: How to Compare Them
By SimplyCPA · 11 October 2026
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On this page (5)
- Four numbers to compare: Total semester hours, accounting hours, business hours, and any upper-level or specific-course requirements.
- Specific courses: Some boards require named content — Colorado wants an audit course focused on US GAAS; Guam specifies economics, finance and business law within business hours.
- Timing: Some boards let you sit before finishing (Alaska, Guam, Massachusetts); others require everything complete at application (Washington, Colorado).
- Evaluator: Many boards accept only NIES; others also accept NACES members or named agencies.
- Exam vs licence: Always compare both — licensure often needs 150 hours or the new 120-hours-plus-experience pathway.
Key terms
- Semester hour (credit hour) — the US unit of academic credit. A full-time US academic year is about 30 semester hours; a bachelor's about 120.
- Accounting hours — credits in financial accounting, auditing, taxation, cost or managerial accounting, accounting information systems and similar.
- Business hours — credits in economics, finance, business law, management, marketing, statistics and information systems.
- Upper-division / non-introductory — advanced courses beyond the first-level principles courses.
- Concentration — a defined minimum of accounting and business hours, sometimes as part of a degree.
A worked comparison
| Jurisdiction | Education to sit (summary) | Sit before finishing? | Evaluator | CA coursework | Credit window |
|---|---|---|---|---|---|
| Alaska | Bachelor's + 24 accounting hrs + business law, economics and maths/stats/CS; or bachelor's + 15 accounting hrs; other options | Yes — within 18 semester hours of the degree | NIES only | Not accepted | 30 months |
| Colorado | Bachelor's or higher with at least 120 credit hrs; 27 accounting hrs (21 above intro, including a US GAAS audit course); 21 business hrs | No | NIES, NACES members or AICE | — | 30 months |
| Guam | Bachelor's in accounting (AACSB school); or business degree + 24 upper accounting hrs; or bachelor's + 24 accounting + 24 business hrs | Yes — if finishing within 18 months | NIES, FACS or ERES | Professional training not accepted | 30 months |
| Massachusetts | Bachelor's; 120 of the 150 hrs; 21 accounting hrs; 9 business hrs | Yes — within 90 days | NIES or CED | Not accepted | 30 months |
| Montana | 24 accounting hrs above intro + 24 business hrs | No | NIES | "May be acceptable" if the academic pathway was completed | 30 months |
| New Hampshire | Bachelor's with 120 hrs; 30 accounting hrs; 24 business hrs | Not stated | NIES | Not accepted | 30 months |
| New York | 120 hrs with specified accounting and business content (content areas expand from November 21, 2026) | — | NIES for exam eligibility only | Not accepted | 30 months |
| Washington | Bachelor's with an accounting concentration (24 accounting + 24 business hrs) | No | NIES only | — | 36 months |
Summarised from each board's page on nasba.org (October 2026). Rules change — always confirm with the board before applying. "—" means the page doesn't say.
| Board | Education evaluation fee | Exam application fee | Exam section fee |
|---|---|---|---|
| Alaska | $121 | $109 | $268.59 |
| Colorado | $96 | $96 | $268.59 |
| Guam | $136 | $116 | $268.59 |
| Massachusetts | $136 | $148 | $268.59 |
| Montana | $146 | $96 | $268.59 |
| New Hampshire | $96 | $171 | $268.59 |
| New York | $96 | $96 | $268.59 |
| Washington | $96 | $103 | $268.59 |
Fees shown on each board's NASBA page, October 2026. The exam application fee is paid per section application. Separate NIES and India international fees apply.
How to compare, step by step
- Total hours — does your evaluation meet the board's total (often 120, or a bachelor's degree)?
- Accounting hours — compare your evaluated accounting credits with the board's minimum, and check any non-introductory requirement.
- Business hours — check the total and any named subjects.
- Specific courses — Colorado, for example, requires a 3-hour audit course focused on US generally accepted auditing standards; a foreign audit course must be shown to cover US GAAS with a school letter, syllabus and textbook details.
- Degree requirement — some boards require the bachelor's to be conferred (or equivalent) before you sit.
- Timing — can you sit before finishing?
- Evaluator — is your evaluator accepted?
- Licensure — what does the licence need, and can you meet it?
Upcoming changes to watch
- New York — from November 21, 2026, required accounting content expands to include upper-division accounting information systems, and business content expands to information systems, business law, data analytics, economics and finance.
- New licensure pathways — about half of states have adopted the bachelor's-plus-two-years route, with more expected.
Example: A candidate's evaluation shows 132 semester hours, 27 accounting hours (18 non-introductory, no US-focused audit course) and 30 business hours. Washington's concentration (24 + 24) is met. Colorado's isn't — it needs 21 non-introductory accounting hours and a US GAAS audit course. New Hampshire needs 30 accounting hours, so it's 3 hours short.