By 2015, all states will require CPA candidates to have 150 credit units before applying for licensure. In 2008, NASBA addressed whether or not having 120 credit units was enough to sit for the CPA Exam and obtain licensure. Today, you can certainly take the exam if you only have 120 credit units, but most states will require you to have 150 units before you can apply for licensure. California will adopt the 150 credit requirement for licensure by January 1st, 2014, and Colorado will be the final state to do so before 2015.

What does this mean for you, a CPA candidate? It means you must check your states requirements before you decide its time to apply for licensure! Here are some basic requirements for getting your CPA license:
  • Passing all 4 parts of the CPA Exam
  • In most states, 150 semester/225 quarter units before passing the CPA Exam
  • One OR two years of experience working under a licensed CPA, depending on your state (you can complete this any time before you apply for licensure)
  • In some states: successful completion of an ethics a course
To check your own states requirements, we encourage you contact your state boards. You can look up your states requirements and find contact information for your state boards here.
We recommend taking the CPA Exam right after you graduate. This way, you can start studying when most of the material is still fresh in your head. If youre still short of credits, you can earn credits simultaneously as you study with our Roger CPA Review For Academic Program. This way, you can earn up 6 AACSB credits which will help towards licensure AND youll be preparing to pass the CPA Exam. Can you say killing two birds with one stone?
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