CPA Exam Application Process: CPA Exam Requirements and Provisionary Periods


Candidates interested in becoming a CPA (certified public accountant) must meet certain requirements in the field of education, experience and knowledge in order to pass the CPA exam and become a licensed CPA. But not all states have the same requirements. Read on to learn more about the general CPA exam application process and find out what provisionary periods.

While each of the 55 states or jurisdictions has its own set of fees and CPA exam requirements for education, place of residence and age, most state CPA license requirements consist of a US bachelor and # 39; s degree with a concentration in accounting (but not necessarily an extent), plus an additional year of training (which may be either an undergraduate or graduate); minimum age; . And residency in the country they are applying to become a CPA in the (Do not forget to check the status & # 39; s requirement of the CPA exam for more information.)

The requirement for five years of full-time equivalent study is known as the "150 hours rule" and was made by Major State Council. However, there are several states that allow students to sit on the CPA exam before they graduate – is a variant of «provisionary period" is perfect for candidates who do not take their extra 30 units in accounting courses and would like their accounting knowledge to be as fresh as possible in their minds.

• Michigan allows candidates to sit for the exam 30 days before graduation.
• Wisconsin, Indiana, Missouri, and Colorado allow candidates in place for the exam 60 days before graduation.
• South Dakota allows candidates to sit for the exam 100 days before graduation.
• Maine, Iowa, Minnesota, and will allow candidates to be placed on the exam 120 days before graduation.
• Washington and North Dakota allow candidates to sit for the exam 180 days before graduation.
• Tennessee allows candidates to sit for the CPA exam 200 days before graduation.
• New York allows candidates to sit for the exam at any time before the end. By the time they completed 120 credit hours Bachelor & # 39; s degree is required.

CPA candidates should always check with their State Council on accounting requirements for becoming a CPA. If your condition does not allow to sit for the exam early (or, if they do, but you and # 39; re feeling a bit rusty), the best way to prepare for the exam by taking the CPA exam review course. Get started today to study and to Asya that exam!