CERTIFIED PUBLIC ACCOUNTANT
Summary Overall Rank Education License Fees Table 

  Rank Education Examination Experience Permit to Practice Continuing Education Fees Reciprocity or Endorsement
State Average Rank Education Examination Experience Fees Continuing Education Reciprocity 150 hour requirement Accounting hours (semester credits) National Exam Experience under a CPA  (years) Education in lieu of experience Non CPA Experience Specialized Experience Required (hours) Permit Required Hours per Year Total Initial License Annualized Renewal License Period (years) Reciprocity or Endorsement Reciprocity Endorsement Additional Test Years Licensed Additional Fees Foreign Reciprocity Foreign IQEX
Connecticut 2 2 3 2 1 3 2 Yes 36 AICPA, NASBA 2       Yes 40 $600.00 $150.00 $450.00 1 Yes Yes No No 5   No  
Massachusetts 2 3 3 1 3 3 1.5 Yes 24 AICPA, NASBA 3 Yes . 1000   40 $222.00 $152.00 $70.00 2 Yes Yes No No 4 282 No  
South Dakota 2 3 3 1 2 3 2.5 Yes 24 AICPA, NASBA     1 375   40 $230.00 $115.00 $115.00 1 Yes Yes No No        
Alaska 3 4 3 1 1 3 3 Yes 15 AICPA, NASBA 2   4 500   40 $430.00 $320.00 $110.00 2 Yes Yes No No 5   Yes Yes
California 3 3 3 2 1 3 3 Yes 24 AICPA, NASBA 2         40 $606.00 $506.00 $100.00 2 Yes Yes No No 4   Yes Yes
Nevada 3 2.5 3 1 1 3 4.5 Yes 30 AICPA, NASBA 2     1000   40 $390.00 $250.00 $140.00 1 Yes Yes No No     Yes  
Idaho 3 3 3 2 2 3 2.5 Yes 24 AICPA, NASBA 2         40 $240.00 $120.00 $120.00 1 Yes Yes No No 4 55 Yes Yes
Nebraska 3 2.5 3 2 2 3 3.5 Yes 30 AICPA, NASBA 2   3     40 $420.00 $210.00 $210.00 2 Yes Yes No No 5 190 Yes  
New York 3 4 3 2 1 3 3 No 24 AICPA, NASBA 2 Yes       40 $415.00 $345.00 $70.00 3 Yes Yes No No     No  
Washington 3 3 3 3 1 3 3 Yes 24 AICPA, NASBA 1         40 $406.67 $330.00 $76.67 3 Yes Yes No No 5   Yes Yes
Georgia 3 2.5 3 2 5 3 1 Yes 30 AICPA, NASBA 2   5     40 $45.00 $20.00 $25.00 2 Yes Yes No No 10 100 No  
Texas 3 2.5 3 5 1 3 2 Yes 30 AICPA, NASBA     1     40 $640.00 $370.00 $270.00 1 Yes Yes No No 4 250 No  
Arizona 3 2 3 4 1 3 4 Yes 36 AICPA, NASBA 2 Yes 2     40 $550.00 $400.00 $150.00 2 Yes Yes No Yes 3   Yes No
Mississippi 3 3 3 3 3 3 2 Yes 24 AICPA, NASBA 1         40 $210.00 $130.00 $80.00 1 Yes Yes No No 4 10 No  
New Mexico 3 2.5 3 3 2 3 3.5 Yes 30 AICPA, NASBA 1         40 $250.00 $150.00 $100.00 1 Yes Yes No No 2   Yes Yes
Rhode Island 3 4 3 3 2 3 2 Yes   AICPA, NASBA 1         40 $270.00 $145.00 $125.00 1 Yes Yes No No 5   No  
South Carolina 3 2 3 4 2 3 3.5 Yes 36 AICPA, NASBA     2     40 $315.00 $235.00 $80.00 1 Yes Yes No No 5   Yes  
Utah 3 3 3 1 4 3 3.5 Yes 24 AICPA, NASBA 1     300   40 $130.00 $105.00 $25.00 2 Yes Yes No No 5   Yes  
Vermont 3 2 3 1 4 3 4.5 Yes 42 AICPA, NASBA       500   40 $125.00 $75.00 $50.00 2 Yes No Yes No     Yes  
Alabama 3 2 3 4 3 3 3 Yes 33 AICPA, NASBA 1   2     40 $170.00 $135.00 $35.00 1 Yes Yes No No 4   Yes Yes
Hawaii 3 3 3 4 3 3 2 Yes 24 AICPA, NASBA     2 1500 Yes 40 $220.00 $165.00 $55.00 2 Yes Yes No No 5   No  
Montana 3 3 3 1 5 3 3 Yes 24 AICPA, NASBA 1   2 500 Yes 40 $90.00 $45.00 $45.00 1 Yes No Yes No   10 No  
Wyoming 3 3 3 5 1 3 3 Yes 24 AICPA, NASBA     1   No 40 $545.00 $335.00 $210.00 1 Yes Yes No No 5   Yes Yes
Delaware 3 5 3 2 3 3 2.5 No 21 AICPA, NASBA 2 Yes 4     40 $202.00 $154.00 $48.00 2 Yes Yes No No 2   No  
Oregon 3 3 3 5 1 3 3.5 Yes 24 AICPA, NASBA     1     40 $325.00 $250.00 $75.00 2 No No No No 4   Yes  
Arkansas 3 2.5 3 5 2 3 3.5 Yes 30 AICPA, NASBA 1   1     40 $270.00 $160.00 $110.00 1 Yes Yes No No 4   Yes No
Florida 3 2 3 2 5 3 4 Yes 36 AICPA, NASBA 2         40 $72.50 $25.00 $47.50 2 Yes Yes No No     Yes Yes
Maine 3 4 3 1 4 3 4 Yes   AICPA, NASBA 2     400   40 $150.00 $100.00 $50.00 1 Yes Yes No No   15 Yes Yes
Virginia 3 4 3 1 5 3 3 No 24 AICPA, NASBA 2     600   40 $48.00 $24.00 $24.00 1 Yes No Yes No     No  
Missouri 3 3 3 4 3 3 3.5 Yes 27 AICPA, NASBA     2     40 $175.00 $125.00 $50.00 2 Yes Yes No No   240 Yes Yes
Indiana 3 3 3 4 5 3 2 Yes 24 AICPA, NASBA     2     40 $100.00 $75.00 $25.00 3 Yes Yes No No 4   No  
Michigan 3 3 3 3 4 3 4 Yes 24 AICPA, NASBA 1         40 $150.00 $110.00 $40.00 2 Yes Yes No No     Yes Yes
New Hampshire 3 5 3 4 2 3 3 No 12 AICPA, NASBA   Yes 2     40 $291.67 $225.00 $66.67 3 Yes Yes No No 4   Yes Yes
North Carolina 3 2.5 3 3 4 3 4.5 Yes 30 AICPA, NASBA 1   4     40 $125.00 $75.00 $50.00 1 Yes Yes No No     Yes  
Colorado 3 4 3 3 5 3 2.5 No 27 AICPA, NASBA 1 Yes 0     40 $118.50 $79.00 $39.50 2 Yes Yes No No 5 86 Yes Yes
Louisiana 3 3 3 5 3 3 3.5 Yes 24 AICPA, NASBA     1     40 $165.00 $100.00 $65.00 1 Yes Yes No No 4   Yes No
Tennessee 3 3 3 5 3 3 3.5 Yes 24 AICPA, NASBA     1     40 $175.00 $135.00 $40.00 2 Yes Yes No No 1 65 Yes Yes
West Virginia 3 3 3 5 4 3 2.5 Yes 27 AICPA, NASBA     1     40 $155.00 $90.00 $65.00 1 No No No No        
Kansas 4 4 3 5 2 3 4 Yes   AICPA, NASBA     1     40 $250.00 $175.00 $75.00 2 Yes Yes No No   100 Yes No
Kentucky 4 3 3 5 4 3 3 Yes 27 AICPA, NASBA     1     40 $150.00 $100.00 $50.00 2 Yes Yes No No 4   Yes Yes
Maryland 4 3 3 5 5 3 2 Yes 27 AICPA, NASBA     1     40 $75.00 $55.00 $20.00 2 Yes Yes No No 4 10 No  
New Jersey 4 3 3 3 5 3 4 Yes 24 AICPA, NASBA 1         40 $120.00 $90.00 $30.00 3 Yes No Yes No     Yes Yes
Oklahoma 4 2.5 3 5 3 3 4.5 Yes 30 AICPA, NASBA     1   Yes 40 $175.00 $150.00 $25.00 2 Yes Yes No No     Yes  
Pennsylvania 4 3 3 4 4 3 4 Yes 24 AICPA, NASBA   Yes 2     40 $162.50 $140.00 $22.50 2 Yes Yes No No 2   Yes  
North Dakota 4 3 3 5 3 3 4.5 Yes 24 AICPA, NASBA     1     40 $165.00 $120.00 $45.00 1 Yes Yes No No   20 Yes  
Ohio 4 2.5 3 5 4 3 4 Yes 30 AICPA, NASBA     1     40 $135.00 $90.00 $45.00 3 Yes Yes No No   10 Yes Yes
Illinois 4 3 3 5 5 3 3 Yes 24 AICPA, NASBA     1     40 $95.00 $75.00 $20.00 3 Yes Yes No No 5   Yes Yes
Iowa 4 4 3 5 4 3 3.5 Yes   AICPA, NASBA     1     40 $150.00 $100.00 $50.00 2 Yes Yes No No 4   Yes No
Minnesota 4 4 3 4 5 3 3.5 No 24 AICPA, NASBA     2   Yes 40 $95.00 $50.00 $45.00 1 Yes Yes No No   100 Yes Yes
Wisconsin 4 3 3 5 2 5 4.5 Yes 24 AICPA, NASBA     1   No 0 $287.50 $258.00 $29.50 2 Yes Yes No No     Yes