Cpa Requirements Essay

1156 words - 5 pages

CPA Exam Application Process
Educational Requirements

|Educational Requirements |Louisiana |Georgia |Texas |
|Baccalaureate Degree |Yes |Yes |Yes |
|150 Hour Rule |Yes |Yes |Yes |
|Eligibility to Sit |After Graduation |After Completion of Undergraduate |After Graduation ...view middle of the document...

An accounting internship is not acceptable as an elective accounting course; however, it is acceptable toward fulfilling the 150 total credit hours requirement.

Georgia: Minimum of 20 hours of accounting courses above the introductory level to take the exam. Minimum of 30 semester hours of accounting courses above the elementary level and 24 semester hours of business courses to be licensed.

Texas: Minimum of 30 upper level accounting hours. Minimum of 24 upper division hours of related business courses plus a 3 hour ethics course. Please refer to the Texas State Board of Public Accountancy website at for a list of approved ethics courses. Only accounting subjects tested on the CPA Exam are counted, e.g. International Accounting does not apply to requirement. The TSB also requires two semester credit hours in research and analysis relevant to accounting theory and two semester credit hours in accounting communications or business communications. In the opinion of the LSU Department of Accounting, ACCT 7250 or ACCT 7210 can be used to complete the research and analysis requirement, and ACCT 3222 can be used to meet the accounting communications/business communications requirement.

Reference Requirement
Louisiana CPA Exam candidates are required to submit three character references. The references must be Louisiana residents who have known the applicant for a period of 12 or more months.

References should be from CPAs or substantial and representative business or professional individuals. They should NOT be submitted by the following individuals:
• More than one member of a household
• Relative of the applicant
• Roommate
• Students
• University or college instructor unless they have had significant contact with the applicant outside the classroom
• Person having a financial or business connection with the applicant
• Present or former employers

Conditioning Requirements

|CPA Exam Conditioning Requirements |Louisiana |Georgia |Texas |
|Candidates can sit for each section individually and in any order |Yes |Yes |Yes |
|No minimum score requirement for failed sections |Yes |Yes |Yes |
|Failed section(s) cannot be taken within the same (3 month) window |Yes |Yes |Yes |
|Credit for passed sections retained for 18 months |Yes |Yes |Yes |

Certification Requirements

|CPA Certification Requirements |Louisiana |Georgia |Texas |
|Residency, Employment Required ...

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