• Be of good moral character;
• Be at least 18 years of age;
• Possess the equivalent of a U.S. bachelor’s degree from a regionally accredited college or university which includes at least 30 hours must be in accounting. No more than three of the 30 hours may be in business law.

All education requirements must be completed at the time of application. All education transcripts and/or international evaluations are to be submitted at the time of the first-time application to CPA Examination Services directly from the academic institution(s).

Applicants for a certificate will be required to have the equivalent of at least 150 semester hours of college education (Rule 61-28B 8).

Transcripts

If you have completed all educational requirements at the time of application:

• You must submit an official transcript from each school you attended. Transfer credits are not acceptable; you must submit a transcript from each institution.
• Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
• The degree you have earned must be posted on your official transcript.
• Your official transcript(s) must be submitted directly from the institution(s).
• Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
• Photocopies of transcripts are not official and cannot be accepted.
• If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
• Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
• If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you have completed educational requirements at institutions outside the U.S., you must:

• have your educational credentials evaluated by: