Yes — CPAs are licensed by state, not by any federal agency. The authority to grant, renew, suspend, or revoke a CPA license sits with individual state boards of accountancy across 55 U.S. jurisdictions: all 50 states, the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, and the Commonwealth of the Northern Mariana Islands.1NASBA. Boards of Accountancy Each board writes its own rules, issues its own licenses, and enforces its own standards. There is no national CPA license.
Why the Rules Look Similar From State to State
Although licensing is a state-level function, most boards work from the same template. That template is the Uniform Accountancy Act (UAA), a model law developed jointly by the National Association of State Boards of Accountancy (NASBA) and the American Institute of CPAs (AICPA). State legislatures can adopt the UAA as-is or modify it to fit local policy.2NASBA. The Uniform Accountancy Act
The result is a system that is nationally consistent in shape but locally specific in detail. Credit-hour thresholds, experience definitions, ethics requirements, and renewal timelines can all differ. A step that satisfies one board may not satisfy another. Anyone pursuing a license — or already holding one and moving — should check the current rules published by the specific board involved.
What Each State Requires: Education, Exam, and Experience
Every jurisdiction builds its licensing rules around three core requirements, often called the “three Es”: education, examination, and experience. Most also add a separate ethics component.
Education
All 55 jurisdictions require 150 semester hours of college-level education for full CPA licensure, including a concentration in accounting and business courses. The exact credit breakdown varies by board. Roughly half of jurisdictions allow candidates to sit for the CPA exam after completing 120 semester hours — a standard bachelor’s degree — then finish the remaining 30 hours before applying for the license.3NASBA. NASBA Licensing You may be able to start testing earlier than you think, but you still need 150 hours before a license can be issued.
Examination
The Uniform CPA Examination is the same nationwide, no matter which state issues your license. Under the CPA Evolution redesign that took effect in January 2024, candidates complete three core sections — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG) — plus one discipline section chosen from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).4AICPA. Exploring the CPA Exam Disciplines The exam is still four sections total; the discipline choice lets candidates align it with their career direction.
Experience
Most jurisdictions require one to two years of professional experience supervised by a licensed CPA. What counts — public accounting, government, industry, or academia — and the number of hours needed vary by board. Applicants generally need their supervising CPA to verify the work as part of the application.
Ethics
Many boards also require a separate ethics exam or course beyond the ethics content already inside the Uniform CPA Examination. Some accept the AICPA’s Professional Ethics exam; others require a jurisdiction-specific course covering professional conduct, independence standards, and local rules of practice.
Practicing Across State Lines
Because licenses are issued state by state, working with clients in a different state raises an obvious question. The answer, in most cases, is CPA mobility.
Mobility rests on the idea of substantial equivalency. If your home state’s licensing standards meet or exceed the UAA benchmarks — 150 semester hours with an accounting concentration, at least one year of experience, and passage of the Uniform CPA Examination — other participating jurisdictions treat your license as substantially equivalent and grant you a practice privilege.5NASBA. Substantial Equivalency Only CPAs with an active license in good standing qualify.
Most jurisdictions have adopted some version of mobility. In many, you can begin serving out-of-state clients without any advance notice or fee. Some still require a notice filing or a modest fee before you start. Checking the destination board’s current rules is the CPA’s responsibility.5NASBA. Substantial Equivalency
Mobility has limits for audit and attest work. If you or your firm perform financial statement audits, examinations of prospective financial information, or engagements under Public Company Accounting Oversight Board standards in another jurisdiction, the firm itself may need to register or file a notice of intent with that jurisdiction’s board, even when the individual CPA qualifies for practice privileges. A CPA working under mobility can only provide the same level of services their home state license permits.
Mobility also does not put you beyond local reach. State boards keep full authority to investigate and discipline any CPA — including an out-of-state professional operating under a practice privilege — for violations of local accounting laws, ethics rules, or professional standards while working in that jurisdiction.
Moving to Another State
Mobility covers temporary or remote work for out-of-state clients. Moving your principal place of business is different. If you relocate, you generally need a license in the new jurisdiction, often obtained through a process called a reciprocal license or license by endorsement. You provide proof of your existing license, satisfy any additional state-specific requirements, and pay an application fee. NASBA’s published transfer fees range from $25 to $50, though the total cost of a reciprocal application — including the receiving board’s own application and license fees — will be higher and varies by state.6NASBA. Interstate Authorization Fee Schedule
Keeping the License Active
A CPA license is not a one-time credential. Every jurisdiction requires ongoing continuing professional education (CPE). The most common structure is about 80 hours every two years with a minimum of roughly 20 hours per year. Some jurisdictions use a three-year cycle of about 120 hours instead. Nearly all boards require a portion of CPE — commonly four hours per cycle — to focus on professional ethics.
Acceptable CPE can include formal courses, conferences, self-study, and in some cases teaching or publishing, as long as the subject matter maintains or improves your professional competence in fields like accounting, auditing, tax, business law, or technology. Each board publishes its own list of approved topics and providers.
Renewal is a separate administrative step. Most jurisdictions renew licenses on a one- or two-year cycle, with fees generally in the $50 to $200 range. Missing a deadline can trigger late fees. Letting a license lapse entirely may require a reinstatement process involving additional fees, back CPE, and a formal petition to the board.
If you stop practicing but want to keep the credential, most boards offer an inactive or non-practicing status. Under that status, you generally cannot perform accounting services for the public or sign documents as a CPA, and you may be required to identify yourself as “CPA Inactive” on professional materials. CPE requirements are typically waived while inactive, and returning to active status is usually simpler than reinstating a fully lapsed license. Some boards also offer a permanent retired status.
Practicing Without a Valid State License
Using the CPA title or offering public accounting services without a valid license is illegal in every jurisdiction. Penalties vary but can be severe. State boards can impose substantial monetary fines — in some jurisdictions reaching $100,000 per violation. Serious cases can bring criminal charges, typically misdemeanors, with repeat violations or fraud escalating the severity.
These prohibitions cover more than people who were never licensed. They also apply to CPAs whose licenses have lapsed, been suspended, or been revoked. If your license is inactive or expired, you cannot legally hold yourself out as a CPA or perform services that require a license until the credential is restored to active status. Boards investigate complaints and pursue enforcement against both individuals and firms operating outside the scope of their state authorization.