Understanding the State-Specific Requirements for Obtaining a CPA License in the USA
The process of obtaining a CPA license varies significantly from state to state in the United States. Some states have more stringent requirements, while others are more relaxed. Determining the correct state to apply can be crucial, especially if you plan to work in multiple states or have a firm that spans several jurisdictions.
States Considered the Easiest to Obtain a CPA License
A recent study by SuperfastCPA has identified certain states as the most favorable for obtaining a CPA license. According to this research, the following states are considered the easiest to obtain a CPA license in:
Alabama Arkansas Colorado Florida Georgia Idaho Indiana Iowa Kansas Kentucky Louisiana Michigan Minnesota Mississippi Missouri Montana Nebraska New Hampshire New Mexico North Dakota Ohio Oklahoma Pennsylvania South Dakota Tennessee Texas Utah WyomingStates such as Maryland, California, New York, Massachusetts, Washington, and Virginia are considered above average and offer a challenging yet rewarding path for obtaining your CPA license.
Starting with the State of Employment
When considering where to apply for your CPA license, always start with the state in which you are employed or intend to work. If your employer has offices in more than one state and you anticipate working in another, it may be prudent to apply in those states as well. Some states have a streamlined application process for CPAs from other states.
A personal example in my career, I originally obtained my CPA license in North Carolina, a state I haven’t lived in or worked for many years. However, I was able to use it to get certified in New York and maintain it. The reason for this was because New York and New Jersey, states I now reside in, do not have reciprocity with North Carolina. Nevertheless, the annual fee for North Carolina is significantly lower (60 USD) in comparison to the outrageous fees charged by New York for professionals like me.
Although I haven’t applied for New Jersey yet, the continuing education requirements there seem overly elaborate, which I aim to avoid.
Uniformity of the CPA Exam
It's important to note that the CPA examination is consistent across all states. This examination is sanctioned by the American Institute of Certified Public Accountants (AICPA). Hence, the core requirements for the CPA license are largely the same, encompassing standardized parts of the CPA Exam and practical experience expectations.
Eligibility for International Candidates
For international candidates, some states have specific eligibility requirements. For instance, Alabama, Louisiana, Hawaii, and North Carolina do not currently mandate U.S. citizenship for eligibility. This makes it easier for international candidates to pursue their CPA license in these states without the additional hurdle of proving citizenship.
For more detailed information on the specific requirements each state has, you can refer to the article provided in the resources section: What Are the Requirements to Take the CPA Exam Are You Eligible.