Frequently Asked Questions - CPA Examination and Licensure Requirements

What are the basic educational requirements to sit for the CPA Exam in the U.S.?

To be eligible to sit the CPA Exam, you must meet the academic requirements under one of the following categories:

  1. Bachelor’s Degree (4 years): A four-year undergraduate degree from institutions such as UTech, NCU, or UCC typically satisfies the 120 credit hour requirement.
  1. Bachelor’s Degree (3 years) + CAPE: A three-year undergraduate degree from UWI (typically valued at 90 credit hours) plus at least six (6) CAPE Units (usually three 2-unit subjects), which may provide an additional 30 credit hours, bringing the total to 120.
  1. Bachelor’s Degree + Master’s Degree: A combination of an undergraduate degree and a graduate-level degree that collectively meets or exceeds the 120 credit hour threshold.
How many credit hours are needed for CPA licensure?

Most U.S. states require 150 total credit hours for CPA licensure.

 

Do all states require the same eligibility criteria?

No. Eligibility requirements vary by state. It is essential to review the specific requirements of the State Board of Accountancy in the state where you intend to get licensed. Click here for further information.

 

What State is recommended for international candidates?

The UWI CPA Prep Programme strongly recommends Washington State, as it is known for its student-friendly policies and accessible approach for international applicants. Additionally, Washington accepts 120 credit hours, making it a practical option for many students.

 

Is work experience required to take the CPA exam?

No. Work experience is not generally required to sit for the CPA exam. However, most states do require relevant work experience to become licensed.

 

Do I need to be a U.S. citizen or resident to take the CPA exam?

No. U.S. citizenship and residency are not universally required to sit the CPA exam. However, some states may impose these requirements, so it's important to review the specific rules of the State Board of Accountancy in the State where you intend to apply.

 

Are there specific coursework requirements for accounting and business subjects?

Yes. Most states require a specific number of accounting and business credit hours, and some specify upper-level or graduate-level coursework.

Is ACCA qualification recognized toward CPA credit hours?

No. The American Institute of Certified Public Accountants (AICPA) does not recognize ACCA qualifications toward the required credit hours for the CPA exam or licensure.

 

 

Where can I find more information on CPA exam requirements by state?

You can explore Becker’s Guide to CPA Requirements on their official website.