Exam

Certified public accountants are licensed by state and jurisdiction regulatory and licensing boards. All 50 states, as well as five additional jurisdictions, have their own Boards of Accountancy that grant CPA certification and licensure. Through the joint efforts of the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA), the Uniform Accountancy Act was drafted. The Act has brought a great deal of uniformity to CPA licensing, with 53 of the 55 U.S. jurisdictions maintaining requirements considered substantially equivalent. 

Accountants earn their CPA once they have passed the Uniform Certified Public Accountant Examination and met state or jurisdiction-specific education and experience requirements. Although CPAs in every state and jurisdiction must follow the same general outline of education, examination, and experience, known as the “Three Es,” there is considerable variance in the licensing process and specific requirements within the general outline. Requirement and process variation between boards has to do with how credit hours are distributed among accounting, business, ethics, and law classes; qualifications necessary to sit for the CPA Exam; and unique stipulations for fulfilling experiential requirements.

CPA license renewal through all state and jurisdiction boards is contingent upon taking part in continuing professional education courses. State and jurisdiction boards require ongoing education in an effort to ensure their CPAs are being kept abreast of the latest changes in laws and reporting requirements.