asset: cpa-licensure-pathway-by-state

asset_type: eligibility-trigger

body: Whether a state now licenses CPAs on a 120-credit-hour pathway (bachelor's degree plus one or two years of experience, no fifth year of school required) or still requires the traditional 150 credit hours, and the date the newer pathway took effect. Every state adopted 150 hours between the 1980s and 2000s; since Ohio HB 238 in July 2025, roughly half the states have passed a competing pathway that substitutes work experience for the extra 30 credit hours, an explicit response to the accounting profession's hiring shortage. A candidate deciding how many more credits to take, and a firm deciding whether an out-of-state hire is licensable, both need to know which rule applies in a specific state on a specific date -- and the two pathways can coexist with different experience and exam-eligibility requirements, so a single 'hours required' number is not enough. No federal body regulates CPA licensure; each state board of accountancy sets and amends its own rule, and the national umbrella body (NASBA) publishes the state list only as an image map and an embedded spreadsheet, not as extractable text.

key_field: state

licence: unknown

title: CPA licensure pathway by state

type: dataset


body:
**State or jurisdiction:** Idaho

**Pathway status:** there are now three pathways to licensure for candidates to choose from

**Effective date of the new pathway:** July 1, 2026

**Statute or bill citation:** H0563

> thanks to the passage of H0563 during the 2026 Legislative session, there are now three pathways to licensure for candidates to choose from. These new pathways will be available beginning July 1, 2026.

Source: <https://dopl.idaho.gov/pressrelease/new-licensure-pathways-effective-july-1-2026/>

state: Idaho

title: Idaho — CPA licensure pathway by state

type: eligibility-trigger


body:
**State or jurisdiction:** Louisiana

**Pathway status:** Pathway 3 – Baccalaureate or higher degree

**Education required for licensure:** Baccalaureate or higher degree; total education must include an accounting concentration

**Experience requirement:** two (2) years of qualifying experience

> Pathway 3 – Baccalaureate or higher degree; total education must include an accounting concentration and two (2) years of qualifying experience.

Source: <https://cpaboard.state.la.us/becoming-a-cpa/>

experience_requirement: two (2) years of qualifying experience

state: Louisiana

title: Louisiana — CPA licensure pathway by state


body:
**State or jurisdiction:** Mississippi

**Pathway status:** there will be a new pathway to licensure as a CPA

**Effective date of the new pathway:** July 1, 2026

**Education required for licensure:** a baccalaureate degree and 2 years’ experience

**Experience requirement:** 2 years’ experience

> The Mississippi State Board of Public Accountancy is pleased to advise that effective July 1, 2026, there will be a new pathway to licensure as a CPA! This new pathway will require a baccalaureate degree and 2 years’ experience. The old pathway of a baccalaureate degree with additional hours up to 150 semester hours and 1 year experience is still acceptable.

Source: <https://www.msbpa.ms.gov/news/new-cpa-pathway-effective-712026>

experience_requirement: 2 years’ experience

state: Mississippi

title: Mississippi — CPA licensure pathway by state


body:
**State or jurisdiction:** Montana

**Pathway status:** a baccalaureate degree with a concentration in accounting

**Education required for licensure:** a baccalaureate degree with a concentration in accounting

**Experience requirement:** two years of accounting experience

**Statute or bill citation:** ARM 24.201.503

> Meet one of the following education and experience pathways per ARM 24.201.503 :

> a baccalaureate degree with a concentration in accounting as required by ARM 201.501 and two years of accounting experience meeting the requirements of ARM 24.201.502

Source: <https://boards.bsd.dli.mt.gov/public-accountants/license-information/education-requirements>

experience_requirement: two years of accounting experience

state: Montana

title: Montana — CPA licensure pathway by state


body:
**State or jurisdiction:** Nebraska

**Pathway status:** Pathway 3: Bachelor’s Degree and Two Years of Experience

**Education required for licensure:** Earn a bachelor’s degree from an accredited college or university

**Experience requirement:** Complete at least 4,000 hours of qualifying experience over a period of at least two years, but no more than six years.

> Pathway 3: Bachelor’s Degree and Two Years of Experience Earn a bachelor’s degree from an accredited college or university; and Complete at least 4,000 hours of qualifying experience over a period of at least two years, but no more than six years.

Source: <https://nbpa.nebraska.gov/individuals/licensing-requirements>

state: Nebraska

title: Nebraska — CPA licensure pathway by state


body:
**State or jurisdiction:** Ohio

**Pathway status:** A bachelor’s degree with an accounting concentration and two years of relevant experience

**Effective date of the new pathway:** January 1, 2026

> With the passage of House Bill 238, Ohio is making significant updates to CPA Exam and licensure requirements, set to take effect on January 1, 2026.

**Education required for licensure:** A bachelor’s degree with an accounting concentration

**Experience requirement:** two years of relevant experience

**Statute or bill citation:** House Bill 238

> House Bill 238 updates the educational and experience requirements for becoming a CPA in Ohio.

> A bachelor’s degree with an accounting concentration and two years of relevant experience, or A master’s degree with an accounting concentration and one year of relevant experience

Source: <https://acc.ohio.gov/wps/portal/gov/acb/home/news-and-events/all-news/upcoming-changes-to-certification>

effective_date: January 1, 2026

experience_requirement: two years of relevant experience

state: Ohio

statute_or_bill_citation: House Bill 238

title: Ohio — CPA licensure pathway by state


body:
**State or jurisdiction:** Oregon

**Pathway status:** Bachelor’s only pathway – minimum of two (2) years; Master’s degree or 150 semester hour pathway - minimum of one year.

**Experience requirement:** Bachelor’s only pathway – minimum of two (2) years

**Statute or bill citation:** Senate Bill 797 (2025)

> This does not change under Senate Bill 797 (2025). Effectively that means that the exact same requirements of who qualifies as a supervisor toward licensure, and what the competencies toward licensure are, are not proposed to change in any way, except solely with respect to the minimum length of supervision depending on the pathway chosen. (Bachelor’s only pathway – minimum of two (2) years; Master’s degree or 150 semester hour pathway - minimum of one year.)

Source: <https://www.oregon.gov/BOA/Pages/License-Application-Requirements.aspx>

state: Oregon

statute_or_bill_citation: Senate Bill 797 (2025)

title: Oregon — CPA licensure pathway by state


body:
**State or jurisdiction:** Rhode Island

**Pathway status:** PATHWAY 3 (NEW 2026)

**Effective date of the new pathway:** June 23, 2026

> Effective June 23, 2026, to be licensed in Rhode Island as a CPA, you must meet at a minimum the requirements for one of the following pathways:

**Education required for licensure:** Bachelor’s Degree with an Accounting Major or Concentration as required by the Board’s Regulation

**Experience requirement:** At least 2 years (3,640 hours) of experience verified by a CPA licensed in any US jurisdiction

**Statute or bill citation:** R.I. Gen. Laws § 5-3.1-5

> please review the 2026 amended version of R.I. Gen. Laws § 5-3.1-5.

> PATHWAY 3 (NEW 2026) Bachelor’s Degree with an Accounting Major or Concentration as required by the Board’s Regulation . At least 2 years (3,640 hours) of experience verified by a CPA licensed in any US jurisdiction Pass all parts of the Uniform CPA Examination

Source: <https://dbr.ri.gov/building-design-fire-professionals-board-accountancy/board-accountancy>

pathway_status: PATHWAY 3 (NEW 2026)

state: Rhode Island

statute_or_bill_citation: R.I. Gen. Laws § 5-3.1-5

title: Rhode Island — CPA licensure pathway by state


body:
**State or jurisdiction:** West Virginia

**Pathway status:** The education requirement for a certificate shall be met through any of the following pathways

> Effective May 24, 2026 - The education requirement for a certificate shall be met through any of the following pathways:

**Effective date of the new pathway:** May 24, 2026

**Education required for licensure:** A baccalaureate degree conferred by a college or university acceptable to the Board

> (C) A baccalaureate degree conferred by a college or university acceptable to the Board, the total education program to include an accounting concentration or equivalent as determined by board rule.

**Experience requirement:** at least two years of experience for an applicant applying for licensure with the education of a baccalaureate degree

> Effective May 24, 2026 - Experience requirements: at least one year of experience for an applicant applying for licensure with the education of a post baccalaureate degree or a baccalaureate degree plus an additional 30 semester credit hours; or at least two years of experience for an applicant applying for licensure with the education of a baccalaureate degree

Source: <https://www.boa.wv.gov/Licensing/EducationExaminationExperience.asp>

state: West Virginia

title: West Virginia — CPA licensure pathway by state