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Certified Public Accountant

A Certified 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.

How to apply

Fees
  • License fee: $50.00
Term
  • Annual (expires September 30)
Requirements
  • The education requirement for a certificate is as follows: 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 total educational program to include basic courses in accounting and auditing.
  • An examination applicant who expects to complete a minimum 4-year baccalaureate or higher degree required above wthin 120 days following the examination is eligible to take the examination.
  • Two years public accounting work experience with at least 400 hours of work experience in audit, review and compilation.
  • Successful completion of the CPA exam.
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Applicants applying by:

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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 permit 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

Fees
  • Annual renewal fee $50.00
Terms
  • Annual (September 30)
Requirements
  • Continuing Education
    • You must complete 40 hours of continuing education each year, due at time of renewal (September 30). Refer to Chapter 5 of the Board's rules for specific CPE requirement. Chapter 5.
  • 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.

Last Updated: July 7, 2008