CPA Exam State Boards: What They Do and How to Contact Yours
Understand the role of state boards of accountancy in the CPA exam process. Learn what your state board handles, when to contact them, and how to find the right information.
The Role of State Boards in the CPA Process
While the AICPA creates the CPA exam and NASBA coordinates the examination process, state boards of accountancy are the regulatory bodies that ultimately determine who can sit for the exam, who passes, and who receives a CPA license. Each state (and U.S. territory) has its own board with its own requirements. Understanding your state board's role and knowing when to contact them can save you significant time and frustration during the CPA process.
What Your State Board Controls
Education Requirements
State boards set the education requirements for CPA exam eligibility. While most states require 150 semester hours of education to sit for the exam or to obtain licensure, the specific course requirements vary. Some states require specific accounting courses (such as auditing or tax), specific business courses (such as business law or economics), or courses from accredited institutions. Some states allow candidates to sit for the exam with 120 hours but require 150 hours for licensure. Your state board is the authoritative source for your specific education requirements.
Experience Requirements
Most states require one to two years of qualifying work experience under the supervision of a licensed CPA for licensure. The definition of qualifying experience varies by state. Some states accept only public accounting experience, while others accept experience in industry, government, or academia. Some states require experience specifically in attest services, while others accept a broader range of accounting experience. Your state board defines what counts.
Ethics Requirements
Many states require candidates to pass an ethics exam as part of the licensure process. This is typically a separate exam from the CPA exam itself, often based on the AICPA Professional Ethics course. The timing requirement varies: some states require the ethics exam before licensure, while others allow a period after licensure. Your state board specifies when and how to complete this requirement.
Exam Application Processing
Your state board (or NASBA, acting on behalf of the board) processes your initial exam application, evaluates your transcripts, and determines your eligibility to sit for the exam. If your application is denied or if you have questions about your eligibility, your state board is the point of contact.
When to Contact Your State Board
Before Applying
Contact your state board before applying to the CPA exam if you have questions about whether your education meets their requirements, especially if you attended a non-traditional institution, earned your degree outside the United States, or are transferring credits between institutions. State boards can provide preliminary guidance, though official evaluation occurs during the application process.
During the Application Process
Contact your state board if your application has been pending for longer than the stated processing time, if you receive a denial and need clarification, or if you need to update information on your application. Application processing times vary by state and can range from a few weeks to several months during peak periods.
After Passing the Exam
Contact your state board to begin the licensure process after passing all four sections. The board will guide you through the experience verification, ethics exam (if required), and license application procedures. Some boards require you to apply for licensure within a specific timeframe after passing the exam.
For Credit Extension
If you are at risk of losing credit for a passed section due to the 30-month rolling window (or 18 months in some jurisdictions), contact your state board immediately. Some states have provisions for credit extensions under specific circumstances, such as military deployment, serious illness, or natural disasters. The earlier you request an extension, the better your chances of receiving one.
How to Find Your State Board
NASBA Directory
NASBA maintains a directory of all state boards of accountancy at nasba.org. The directory includes contact information, website links, and key requirements for each jurisdiction. This is the most reliable starting point for finding your state board's information.
Direct State Board Websites
Each state board maintains its own website with detailed information about exam requirements, application procedures, and licensure rules. These websites are updated regularly and are the authoritative source for your state's specific requirements. Bookmark your state board's website and check it periodically for updates.
Common State Board Issues
Name Discrepancies
Your name on your NTS must match your identification documents exactly. If your name has changed due to marriage, divorce, or legal name change, contact your state board to update your records before scheduling your exam. Name discrepancies can prevent you from testing.
Transcript Evaluation
If your state board requires specific courses and your transcripts do not clearly show them, you may need to provide course descriptions or syllabi to demonstrate that your courses meet the requirements. Contact your state board early in the process to understand what documentation they need.
Interstate Transfer
If you move to a different state, you will need to obtain a license in the new state. Many states have reciprocity agreements that simplify this process, but requirements vary. Contact the new state's board to understand their transfer or reciprocity requirements.
Your state board is your regulatory authority throughout the CPA process. Building a clear understanding of their specific requirements and maintaining open communication with them helps ensure a smooth path from exam application to licensure.
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