150 Hours

An applicant is required to complete 150 semester hours or quarter-hour equivalents of college credit.

The total number of college credits is verified by submitting official transcripts with the Application of Intent.
An Application of Intent may not be approved until 150 semester hours or quarter-hour equivalents of college credit have been earned and are shown on official transcripts.

The 150 semester hours or quarter-hour equivalents of courses may be obtained in one of the following ways:

• Complete a master's degree or higher degree conferred by a university that is recognized by the Board.
• Complete the upper level accounting courses needed to take the CPA examination. The hours required for a baccalaureate degree plus the additional hours must equal or exceed 150 semester hours.
• Complete additional semester hours or quarter hour equivalents of upper level courses that enhance professional skills and competence, beyond the accounting hours required for a baccalaureate degree in accounting, from a university that is recognized by the Board. The hours required for a baccalaureate degree plus the additional hours must equal or exceed 150 semester hours. The coursework should be in established courses offered through colleges within the university, such as architecture, business administration, communications, engineering, fine arts, liberal arts, science, or another established discipline.

NOTE: After obtaining a baccalaureate degree all additional coursework used to meet the 150-semester-hour requirement must be upper level.