US CPA Registration: Process, Eligibility and Fees

There is no single, nationwide CPA eligibility standard. According to NASBA, education requirements to sit for the Exam differ by state — some states set a 150-semester-hour threshold, while others accept fewer hours. States also layer on additional conditions such as a minimum number of accounting or business course hours, minimum age, and residency or citizenship rules. Because these vary by jurisdiction and can change, NASBA and the AICPA both direct candidates to confirm current requirements with the specific state board before applying (ThisWayToCPA). A candidate with a three-year Indian B.Com, for example, may meet one state's credit threshold after conversion but fall short in another — the outcome depends entirely on which board evaluates the transcript. Review eligibility without an accounting degree and how this plays out for Indian CAs before assuming any single rule applies to you.

According to ThisWayToCPA, published by the AICPA, every US state and territory has its own board of accountancy that independently sets rules in these areas. NASBA's guidance confirms this variation extends to semester-hour thresholds, course-specific requirements, age, and residency (NASBA). This means two candidates with identical academic backgrounds could be eligible in one state and ineligible in another. NASBA provides direct licensing services only to Colorado, the Commonwealth of the Northern Mariana Islands (CNMI), Georgia, New Hampshire, Puerto Rico, Montana and the Virgin Islands — other states run their own licensing separately (NASBA). Since the source material does not rank states or recommend one over another, candidates should use NASBA's paid ALL Research Tool or a state board's own published rules to compare options against their transcript, rather than relying on informal advice. See NASBA vs State Boards for how the two roles differ.

The sources establish the two central pillars of becoming a CPA: passing the Uniform CPA Examination and meeting the licensing requirements of your chosen state (NASBA). Before you touch any application form, you need to have decided which state board will evaluate you, because that choice determines every downstream requirement — education hours, course composition, age and residency conditions. NASBA's guidance is explicit that Step 1 of the process is determining where to take the Exam and meeting that state's requirements first (NASBA). Have your degree transcripts, mark sheets, and any prior credential evaluations on hand, since these will be needed for the evaluation step. The extracts do not specify exact document lists per state — confirm this directly with your chosen board or its designated evaluation agency.

NASBA states plainly that Step 1 of getting licensed is to determine where to take the Exam and complete the requirements for that state, since education requirements to sit differ by jurisdiction (NASBA). If you're uncertain which state you'd qualify under, NASBA's Accountancy Licensing Library (ALL) Research Tool allows unlimited searches for one day for $10 to identify likely-eligible jurisdictions (NASBA). This step happens before any exam application — it is a research and decision step, not a form submission. Note that where you sit the Exam is separate from where you eventually get licensed to practice; scores transfer to any state for licensure purposes (NASBA).

The official extracts confirm that education requirements — including total semester hours and specific accounting or business course hours — are set by the state board and vary between jurisdictions (NASBA). For candidates with degrees from outside the US, this typically means a credential evaluation step to convert foreign qualifications into US semester-hour equivalents recognised by the chosen board. The sources reviewed here do not specify which evaluation agencies are required, what documents each state demands, or evaluation fees — this detail is state-specific and must be confirmed with the board or its exam-application partner. Do not assume the same evaluation result applies across every state; a transcript accepted by one board may be assessed differently by another.

NASBA is explicit that before candidates can apply to take a section of the Exam, they must first be declared eligible (NASBA). NASBA CPA Examination Services (CPAES) provides application processing, credential evaluations and score reporting services to state boards that use it (NASBA). Candidates applying through jurisdictions that use NASBA's system submit their application via the CPA Portal, NASBA's online application platform (NASBA). Not every jurisdiction uses the CPA Portal — some states manage applications through their own board directly, so confirm which system applies to your chosen state. Note also that NASBA does not write or score the Exam itself; it supports the application and administration process on behalf of boards (NASBA). For the mechanics of submitting this application, see how to register for the CPA Exam.

None of the sources reviewed for this article publish a definitive, universal document list for CPA Exam application or credential evaluation. What is confirmed is that CPAES handles credential evaluations as part of the application process for jurisdictions that use it (NASBA), and that education requirements — the basis of what gets evaluated — vary by state (NASBA). In practice this means transcripts, mark sheets or degree certificates are typically required, but the precise format, certified-copy rules, and any additional documentation (such as identity verification) are set at the state or CPAES level and not detailed in the sources here. Contact your chosen state board directly, or use the ALL Research Tool, to confirm document requirements before you begin.

It is tempting to look for a single all-in cost for CPA registration, but the sources reviewed here do not support one. NASBA confirms only that its Accountancy Licensing Library (ALL) Research Tool costs $10 for unlimited searches over one day, used to help a candidate identify where they're likely to qualify (NASBA) — this is a research fee, not an exam or licensure application fee. Exam application fees, evaluation fees and licensure fees vary by state board and by evaluation agency, and none of these figures are stated in the NASBA or AICPA extracts used for this article. Treat any specific dollar figure you see elsewhere with caution unless it comes directly from your chosen state board's fee schedule. Use the exam cost calculator to model your own budget once you have your state board's published figures.

No timeline figures appear in the NASBA or AICPA material used for this article. What is established is the sequence: choose a state and confirm education eligibility, get credentials evaluated, then apply and wait to be declared eligible before you can schedule an Exam section (NASBA; NASBA). Each of these stages can take a different amount of time depending on which state board or CPAES is processing your file, and whether your transcripts need further verification. Rather than assuming a fixed number of weeks, ask your chosen board directly what current processing times look like, since these are operational details the source material does not cover. Once you're closer to sitting the exam, check the CPA Exam testing windows and current exam schedule to plan around your eligibility date.

After a candidate is declared eligible for a section, they can apply to take it (NASBA). The document issued at that point — the Notice to Schedule, or NTS — is what a candidate uses to book an appointment at a testing center. The extracts reviewed for this article confirm the sequence of being declared eligible before applying to sit, but do not state a specific NTS validity window; this detail should be confirmed with your state board or NASBA directly, as it can also change. Where you sit the exam does not need to match where you plan to get licensed — NASBA confirms scores transfer to any state for licensure purposes (NASBA). After passing all four sections, candidates move to Step 3: completing the remaining education and work experience requirements for licensure in their chosen state, which also vary by state (NASBA). For section-by-section planning, see which CPA Exam section to take first and what happens if you fail a section.

NASBA confirms that many states require a minimum of one year of public accounting work experience to qualify for licensure, but other states accept different types of experience, including teaching, self-employment and part-time employment (NASBA). Some states go further and require a specified amount of auditing-specific experience (NASBA). This is a licensure requirement, distinct from Exam eligibility — a candidate can pass all four Exam sections without yet meeting the experience requirement, and then complete it afterward as part of Step 3 of the licensing process. Because experience rules differ this much between states, candidates working outside public accounting, or outside the US entirely, should check their specific state board's definition of qualifying experience before assuming their current role will count.

According to NASBA, a person residing and working in the US is required to hold a license in the state where they live and practice. This is separate from where the Exam was taken, since scores transfer nationally. For CPAs who need to work across state borders, NASBA confirms most states now offer mobility privileges permitting this without full re-licensure in each additional state (NASBA). Residency rules specifically for Exam eligibility (as opposed to licensure) also vary by state and are among the criteria each board sets independently — confirm current residency conditions with your chosen board before applying.