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 of $75.00
  • Application fee of $50.00
  • Criminal background check fee of $21.00
    Total Due: $146.00
Term
  • Annual (expires September 30)
Requirements
  • Examination
    The education requirement to sit for the CPA examination is as follows: An examination applicant who has successfully completed basic courses in accounting and auditing and expects to complete a minimum 4-year baccalaureate or higher degree within 120 days following the examination is eligible to take the examination. Grades may not be released, nor may credit for the examination or any part of the examination be given to the applicant unless the degree is completed within 120 days following the examination. Basic courses in accounting and auditing consist of at least 15 hours of accounting, auditing, and ethics combined, of which at least three hours were earned in auditing and at least three hours were earned in accounting
  • Licensure
  • You must have completed 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 150 semester hours must include a minimum of 15 hours in the topic areas described in Chapter 5, section 3 of the Board's rules, with a least 3 hours earned in auditing and attestation services.
  • You must have completed at least two years of experience under the direction of a CPA licensed by any state or territory of the U.S. or equivalent direction, or by a licensed professional CPA in another country. Work experience must be earned in the employment of a licensed public accounting firm, unless the Board determines nonpublic accounting is substantially equivalent.
  • Your work experience must include the use of accounting or auditing skills, including the issuance of reports on financial statements, and at least one of the following: the provision of management advisory, financial advisory or consulting services, the prepartion of tax returns, the furnishing of advice on tax matters or equivalent activities defined by the Board.
  • Successful completion of the CPA exam.

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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 $75.00
Terms
  • Annual (September 30)
Requirements
  • Continuing Education
    • You must complete 40 hours of continuing education each year, due at time of renewal (September 30).
  • 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.

 

If you cannot find the answer to your question, click HERE to send an e-mail message to the Board of Accountancy.

 

Last Updated: May 29, 2014