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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.
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