• be of good moral character; and
• have earned a minimum of 120 semester hours of general college level education with 30 semester hours in accounting and business including:
• 6 semester (9 quarter) hours of financial and/or managerial accounting (excluding Introductory Accounting)
• 3 semester (4.5 quarter) hours of auditing,
• 3 semester (4.5 quarter) hours of U.S. taxation,
• 3 semester (4.5 quarter) hours of U.S. business law,

All educational transcripts, Certificate of Enrollments, and/or foreign evaluations are required to be submitted to CPA Examination Services. You may submit official school transcripts, Certificate of Enrollments and/or foreign evaluations separately or included with first-time application.

Beginning July 1, 2014:

All candidates will be required to have 150 semester hours to be licensed. Additionally, candidates will need to have a fully completed application on file with the Board, including successful completion of the examination, experience and education requirements prior to July 1, 2014, if they wish to gain licensure without 150 semester hours.

Transcripts

If you who have completed the educational requirement 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.
• 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 are currently enrolled in college at the time of application, you must:

• submit an official transcript from each school you attended.