Eligibility for Examination

　　All first-time applicants must：

　　·be of good moral character；

　　·be at least 19 years of age；and

　　·meet one of the following requirements：

　　Degree and Accounting Concentration which includes：

　　·a completed bachelor‘s degree，or its equivalent，conferred by a regionally accredited college or university；

　　·twenty-four semester hours in Accounting；

　　·three semester hours in Business Law；

　　·three semester hours in Economics；and

　　·three semester hours in college level math，statistics and/or computer science

　　Degree and Accounting which includes：

　　·a completed bachelor‘s degree，or its equivalent，conferred by a regionally accredited college or university；and

　　·fifteen semester hours in Accounting.

　　Degree In-Progress and Accounting which includes：

　　·the applicant is within 18 semester hours of completing a bachelor‘s degree，or its equivalent，from a regionally accredited college or university；and

　　·completion of 15 semester hours in Accounting.

　　Degree and Qualifying Experience which includes：

　　·a completed bachelor‘s degree，or its equivalent，conferred by a regionally accredited college or university；and

　　·completion of one year of public accounting experience under the direct supervision of a Certified Public Accountant （CPA）。

　　Please note：Advanced degrees are not accepted in lieu of a bachelor‘s degree. You must provide evidence of completion of a bachelor’s degree or its equivalent.

　　All educational transcripts，Certificate of Enrollment Forms，foreign evaluations and/or Verification of Licensure for CPA Supervisor Forms are required to be submitted prior to the submission of the First-time Application to CPAES directly from the academic institution（s）/employer/Board.