Applicants for the renewal of a certificate as a CPA or AP must complete a minimum of 120 hours of continuing professional education in acceptable subjects. Certificates expire on June 30 of every third year. National Licensure Certification is optional for some accountants. Beginning accountants are not required to have a license before they practice. These accountants, however, are limited in terms of the titles they can use and the work they can do.
Requirements vary by state.
Many states will soon require CPA candidates to complete 150 semester hours of coursework before taking the CPA exam. A few states will substitute a certain number of years of public accounting experience for the educational requirement. Contact your state Board of Accountancy for specific information about licensing requirements for accountants. All states use the CPA exam prepared by the American Institute of Certified Public Accountants. The CPA examination is difficult.