|総取得単位数||150 hours (including B.A.)|
|会計単位数||33 semester hours or equivalent quarter hours in accounting (excluding introductory hours) at the upper division undergraduate and/or graduate level which includes: 9 hours in financial accounting, 6 hours in auditing, 6 hours in taxation, 3 hours management accounting, 3 hours in governmental and not-for-profit accounting, 6 hours in accounting electives and 3 hours in business law concentrating primarily on the Uniform Commercial Code.|
|受験時に必要な単位数||150 hours (must complete education requirement prior to sitting for exam)|
|License取得に必要な経験||1-year in public accounting or, 2-years in industry, business, government, or college teaching|
|License取得時にEthics examが必要か？||Must pass AICPA Ethics Exam for initial licensure|
Two-tier state. When a CPA passes the exam, a certificate will be issued. However, a license/permit to practice will be issued when the experience requirement is completed.