2018 Guide: CPA Exam & License Requirements by State - Financial Analyst Insider

2018 Guide: CPA Exam & License Requirements by State

Becoming a licensed certified public accountant requires successfully completing multiple steps.  The formal requirements to sit for the CPA exam and to ultimately become a licensed CPA are governed by the individual State Boards of Accountancy in the jurisdiction that you plan to practice.  While the specific steps are similar across the country, each individual state may have small differences or extra requirements necessary.  This article is designed to be a comprehensive reference for you that outlines the requirements and considerations you need to be aware of to become a licensed CPA in your state.     

Meet the Eduction Requirements to Sit for the Uniform CPA Exam

  • Bachelor's Degree from a US accredited institution with 150 credit hours of accounting.
  • Meeting the 150 credit hour requirement may require a 5th year of school to meet the credit requirements.
  • For example, Villanova University's accounting program offers multiple options to meet the 150 credit hour requirement that range from 4 years to 5 years. With Villanova's program, students will earn both an undergraduate accounting degree and a Masters of Science in Accounting.

Pass the Uniform CPA Exam

  • The Uniform Certified Public Accounting Exam is developed by the AICPA and administered at individual Prometric testing centers.
  • Select a US jurisdiction that you plan to practice in and apply with the Board of Accountancy in that jurisdiction to sit for the exam.  
  • After meeting the Education requirements and registering for the exam, you have an 18 month testing window to complete all 4 sections of the exam.
  • The CPA includes 4 sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG).  Each section requires a minimum score of 75 or higher to pass.
  • The exam is a computer based and the entire test takes 16 hours to complete (4 hours for each section).
  • You may take as many sections in a given test window as you prefer, but you must pass all 4 sections of the exam within 18 months.  The 18 month clock starts as soon as you pass your first section.  

Meet the Work Experience Requirements

  • Most jurisdictions require at least 2 years of public accounting experience where you are working directly under a licensed CPA; however other states with more flexibility can require as little as 1 year of related accounting experience (instead of a more strict definition of public accounting experience).
  • Non public accounting experience is typically acceptable, however some jurisdictions require increased years of experience to meet the requirements.
  • Some jurisdictions may require an additional ethics exam before you may be eligible.  Most states that have this requirement use the AICPA ethics test, however some states have a state specific ethics test.  Consult your individual jurisdiction below to see if that requirement applies to you.
  • Apply directly to your jurisdiction to become licensed.

Maintaining your CPA License

  • Meet the Continuing Professional Education credit requirements.  Most jurisdictions require 40 credit hours per year.  The main difference is whether you need to verify your CPE credits every year or every 2 or 3 years.  If the jurisdiction allows for every 2 years or every 3 years, the CPE requirement typically increases by an additional 40 credit hours per year (80 credit hours for 2 years and 120 credit hours for 3 years).
  • Acceptable program types and curriculum vary by jurisdiction.
  • Renew your CPA license based on your jurisdiction requirements (ranges from annual renewals to once every 3 years).

Important Terms and Requirements

International Program Participant

Some jurisdictions allow students to sit for the CPA exam outside of the US.  This means that an international student can sit for the CPA exam and must meet the same requirements set by a particular State Board of Accountancy.  International students must still first register with the appropriate jurisdiction they plan to practice and meet the same requirements of other students in that state.    

One Tier vs Two Tier Jurisdictions

Candidates in one tier jurisdictions are required to pass both the CPA exam and meet the work experience requirements before earning a certificate and a CPA license.  Candidates in two tier jurisdictions will earn a certificate upon passing the Uniform CPA exam.  After meeting the work experience requirements, you are then eligible to earn the CPA license to practice.

Specific Requirements for Each Jurisdiction

There are a total of 55 US Boards of Accountancy.  This includes all 50 states, the District of Columbia, the US Virgin Islands, the Commonwealth of Northern Mariana Islands, Puerto Rico, and Guam.  We recommend that you follow the requirements for the jurisdiction that you plan to start your accounting career.  However it is possible to transfer CPA exam scores to any state for the purpose of obtaining a CPA license.

Alabama

Requirements:

  • Age: 19
  • Citizen Requirement: yes
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: yes
  • Tier Status: two tier state
  • CPE Requirements: 40 credit hours
  • International Program Participant: no
  • Work Experience:
    • 1 year of public accounting; or
    • 2 years of related industry experience

Fees:

  • Initial Application: $120
  • Re-examination: $75
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: annual renewals
  • CPA license: $100 active / $50 inactive
  • Certificate by Reciprocity: $120

Education Details

A candidate is considered to satisfy the Accounting concentration if they meet any one of the following:

  • 24 undergraduate or graduate credits in Accounting with the following:
    • 9 credit hours of financial accounting
    • 3 credit hours of auditing
    • 6 credit hours of tax
    • 3 credit hours of management accounting
    • 3 credit hours in government / not for profit accounting
    • 3 credit hours in business law
  • Graduate degree from an accounting program accredited by the AACSB.
  • Graduate degree from a business program accredited by the AACSB that included the same credit hours listed in requirement #1.

Additional Information

For more information about specific requirements in Alabama, see the official Alabama State Board of Accountancy website here.

Alaska

Requirements:

  • Age: 19
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: earned BA or within 18 credits of completing BA.
  • Pass AICPA Ethics Exam: yes
  • Tier Status: one tier state
  • CPE Requirements: 80 credit hours (within 2 years)
  • International Program Participant: yes
  • Work Experience:
    • 2 years of public accounting; or
    • 3 years of related industry experience

Fees:

  • Initial Application: $300
  • CPA Certificate fee: $390
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

A candidate is considered to satisfy the Accounting concentration if they meet the following:

  • 24 credit hours in Accounting with the following:
    • 3 credit hours of business law
    • 3 credit hours of economics
    • 3 credit hours of math / computer science

Additional Information

For more information see the official Alaska State Board of Accountancy website here.

Arizona

Requirements:

  • Age: 18
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: yes
  • Tier Status: one tier state
  • CPE Requirements: 80 credit hours (within 2 years)
  • International Program Participant: yes
  • Work Experience:
    • 1 year of accounting related industry experience

Fees:

  • Initial Application: $100
  • Re-exam Fee: $50
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

A candidate is considered to satisfy the Accounting concentration if they meet the following:

  • 36 credit hours in Accounting (30 hours must be graduate level)

Additional Information

For more information see the official Arizona State Board of Accountancy website here.

Arkansas

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: no
  • Tier Status: one tier state
  • CPE Requirements: 120 credit hours (within 3 years)
  • International Program Participant: yes
  • Work Experience:
    • 1 year of accounting related industry experience

Fees:

  • Initial Application: $50
  • Section Fee: $75 (1 section), $90 (2), $105 (3), $120 (4)
  • AUD fee: $193.45
  • FAR fee: $193.45
  • REG fee: $173.60
  • BEC fee: $173.60
  • CPA Renewal Period: every three years

Education Details

A candidate is considered to satisfy the Accounting concentration if they meet the following:

  • 30 credit hours in Accounting or 20 credit hours in an Accounting graduate program.

Additional Information

For more information see the official Arkansas State Board of Accountancy website here.

California

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes, only for license
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: earned a BA
  • Pass Ethics Exam: yes, California Professional Ethics Exam
  • CPE Requirements: 120 credit hours (within 3 years)
  • International Program Participant: yes
  • Work Experience:
    • 1 year of accounting related industry experience

Fees:

  • Initial Application: $250 & $49 fingerprint fee
  • Retest fee: $50
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every three years

Education Details

A candidate is considered to satisfy the Accounting concentration if they meet the following:

  • 24 credit hours in Accounting, 24 credit hours in business related programs, 6 credit hours in accounting study, and 10 credit hours of Ethics.

Additional Information

For more information see the official California State Board of Accountancy website here.

Colorado

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: earned a BA
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 80 credit hours (within 2 years)
  • International Program Participant: yes
  • Work Experience:
    • 1 year of accounting related industry experience

Fees:

  • Initial Application: $150
  • Registration fee: $75
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

A candidate is considered to satisfy the Accounting concentration if they meet the following:

  • 27 credit hours in upper division Accounting.
    • 6 credit hours must be in Auditing & 3 credit hours must cover Generally Accepted Auditing Standards.
    • 3 credit hours of Accounting ethics.

Additional Information

For more information see the official Colorado State Board of Accountancy website here.

Connecticut

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: earned a BA
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 40 credit hours 
  • International Program Participant: yes
  • Work Experience:
    • 2 years of accounting related industry experience

Fees:

  • Initial Application: $150
  • Initial CPA Certificate & Certificate Registration: $300
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every year

Education Details

  • 27 credit hours in Accounting.

Additional Information

For more information see the official Connecticut State Board of Accountancy website here.

Delaware

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 40 credit hours (within 2 years)
  • International Program Participant: no
  • Work Experience:
    • 1 year of accounting related industry experience

Fees:

  • CPA Permit: $155
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • 24 credit hours in Accounting.

Additional Information

For more information see the official Delaware State Board of Accountancy website here.

District of Columbia

Requirements:

  • Age: 18
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 80 credit hours (within 2 years)
  • International Program Participant: yes
  • Work Experience:
    • 1 year of accounting related industry experience

Fees:

  • Application Fee: $65
  • License: $120
  • Renewal: $155
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • 24 credit hours in Accounting and 3 credit hours in commercial law.

Additional Information

For more information see the official District of Columbia State Board of Accountancy website here.

Florida

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 80 credit hours (within 2 years)
  • International Program Participant: yes
  • Work Experience:
    • 1 year of accounting related industry experience

Fees:

  • CPA Application fee: $50
  • Registration fee: $75
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • 30 credit hours in Accounting, taxation, auditing, and financial & cost accounting.

Additional Information

For more information see the official Florida State Board of Accountancy website here.

Georgia

Requirements:

  • Age: 18
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 80 credit hours (within 2 years)
  • International Program Participant: yes
  • Work Experience:
    • 1 year of accounting related industry experience

Fees:

  • CPA Application fee: $150
  • Registration fee: $75
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • 30 credit hours in Accounting.

Additional Information

For more information see the official Georgia State Board of Accountancy website here.

Guam

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: no; only require passport
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 120 credit hours (within 3 years)
  • International Program Participant: yes
  • Work Experience:
    • 1 year of public accounting; or
    • 2 years of related industry experience

Fees:

  • CPA Application fee: $50
  • Computer Testing Surcharge fee: $140
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every three years

Education Details

  • 24 credit hours in Accounting including the following courses:
    • 3 credit hours in financial accounting
    • 3 credit hours in auditing
    • 3 credit hours in taxation
    • 3 credit hours in management or cost accounting
    • 6 credit hours in economics
    • 3 credit hours in finance
    • 3 credit hours in business law

Additional Information

For more information see the official Guam State Board of Accountancy website here.

Hawaii

Requirements:

  • Age: 18
  • Citizen Requirement: yes
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 80 credit hours (within 2 years)
  • International Program Participant: yes
  • Work Experience:
    • 1,500 hours of audit; or
    • 2 years of related industry experience

Fees:

  • CPA Application fee: $150
  • Registration fee: $85
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • 24 credit hours in Accounting.

Additional Information

For more information see the official Hawaii State Board of Accountancy website here.

Idaho

Requirements:

  • Age: 18
  • Citizen Requirement: no
  • Residency Requirement: yes
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 40 credit hours 
  • International Program Participant: no
  • Work Experience:
    • 1 year of related industry experience

Fees:

  • CPA Application fee: $100
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every year

Education Details

  • 24 credit hours in Accounting.

Additional Information

For more information see the official Idaho State Board of Accountancy website here.

Illinois

Requirements:

  • Age: 18
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: no
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 120 credit hours (over 3 years) 
  • International Program Participant: yes
  • Work Experience:
    • 1 year of related industry experience

Fees:

  • CPA Application fee: $200
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every three years

Education Details

Multiple options:

  • Option 1: Accounting Graduate degree from AACSB accredited school.
  • Option 2: Graduate degree in business from AACSB / ACBSP accredited school.  Minimum 30 semester credits in accounting; at least 1 course in financial accounting, auditing, taxation, and managerial accounting.  2 credit hours in Research & Analysis in Accounting.
  • Option 3: Bachelor or Graduate degree from accredited school.  30 semester credit hours in accounting; 24 credit hours in business; 2 credit hours in Research & Analysis in Accounting, 2 credit hours in Business Communications, and 3 credit hours in Business Ethics.   

Additional Information

For more information see the official Illinois State Board of Accountancy website here.

Indiana

Requirements:

  • Age: 18
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 120 credit hours (over 3 years) 
  • International Program Participant: yes
  • Work Experience:
    • 2 years of related industry experience

Fees:

  • CPA Application fee: $85
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every three years

Education Details

  • 24 semester credit hours in undergraduate accounting or 15 semester credit hours in graduate accounting.

Additional Information

For more information see the official Indiana State Board of Accountancy website here.

Iowa

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 120 credit hours (over 3 years) 
  • International Program Participant: yes
  • Work Experience:
    • 1 year of related industry experience and 
    • 1 year of attest experience under a CPA.

Fees:

  • CPA Application fee: $145
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every three years

Education Details

  • 24 semester credit hours in accounting that is above the basic course levels.

Additional Information

For more information see the official Iowa State Board of Accountancy website here.

Kansas

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: yes
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 80 credit hours (over 2 years) 
  • International Program Participant: yes
  • Work Experience:
    • 1 year of related industry experience 

Fees:

  • CPA Application fee: $145
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • 30 semester credit hours in accounting.

Additional Information

For more information see the official Kansas State Board of Accountancy website here.

Kentucky

Requirements:

  • Age: 18
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 80 credit hours (over 2 years) 
  • International Program Participant: yes
  • Work Experience:
    • 1 year of related industry experience 

Fees:

  • CPA Application fee: $100
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • 27 semester credit hours in accounting.

Additional Information

For more information see the official Kentucky State Board of Accountancy website here.

Louisiana

Requirements:

  • Age: n/a
  • Citizen Requirement: yes
  • Residency Requirement: yes
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 80 credit hours (over 2 years) 
  • International Program Participant: yes
  • Work Experience:
    • 1 year of related industry experience 

Fees:

  • CPA Application fee: $100
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every year

Education Details

  • 24 semester credit hours in accounting.

Additional Information

For more information see the official Louisiana State Board of Accountancy website here.

Maine

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 40 credit hours  
  • International Program Participant: yes
  • Work Experience:
    • 2 years of public accounting experience 

Fees:

  • CPA Application fee: $150
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every year

Education Details

  • 15 semester credit hours in accounting.

Additional Information

For more information see the official Maine State Board of Accountancy website here.

Maryland

Requirements:

  • Age: 18
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 80 credit hours (over 2 years) 
  • International Program Participant: no
  • Work Experience:
    • 1 years of general industry experience 

Fees:

  • CPA Application fee: $150
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • 51 semester credit hours in accounting and related subjects with a degree that includes a major in accounting or completed classes that would be equivalent to a major in accounting.

Additional Information

For more information see the official Maryland State Board of Accountancy website here.

Massachusetts

Requirements:

  • Age: 18
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 80 credit hours (over 2 years) 
  • International Program Participant: yes
  • Work Experience:
    • 1 to 3 years of public accounting experience equivalent to 2,000 hours. 

Fees:

  • CPA Application fee: $100
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • 18 credit hours from a graduate program or 30 undergraduate credit hours in accounting.

Additional Information

For more information see the official Massachusetts State Board of Accountancy website here.

Michigan

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 80 credit hours (over 2 years) 
  • International Program Participant: yes
  • Work Experience:
    • 1 year of general industry experience. 

Fees:

  • CPA Application fee: $150
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • 30 credit hours from an undergraduate program or 12 graduate credit hours in accounting.

Additional Information

For more information see the official Michigan State Board of Accountancy website here.

Minnesota

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 120 credit hours (over 3 years) 
  • International Program Participant: yes
  • Work Experience:
    • 1 year of general industry experience. 

Fees:

  • CPA Application fee: $190
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every year

Education Details

  • Graduate degree with 24 credit hours from an undergraduate program and 15 graduate credit hours in accounting, or
  • Graduate degree with 24 credit hours in accounting at either undergraduate or graduate level.

Additional Information

For more information see the official Minnesota State Board of Accountancy website here.

Mississippi

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: yes
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 40 credit hours  
  • International Program Participant: no
  • Work Experience:
    • 1 year of general industry experience. 

Fees:

  • CPA Application fee: $150
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every year

Education Details

  • 24 semester credit hours in graduate accounting.

Additional Information

For more information see the official Mississippi State Board of Accountancy website here.

Montana

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: no
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 120 credit hours (over 3 years)
  • International Program Participant: yes
  • Work Experience:
    • 1 year of general industry experience. 

Fees:

  • CPA Application fee: $150
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every three years

Education Details

  • 24 semester credit hours in graduate accounting.

Additional Information

For more information see the official Montana State Board of Accountancy website here.

Nebraska

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: yes
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 80 credit hours (over 2 years)
  • International Program Participant: yes
  • Work Experience:
    • 2 years of public accounting experience, or
    • 3 years of auditing experience in Dept. of Revenue or Office of the Auditor.

Fees:

  • CPA Application fee: $175
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • 30 semester credit hours in accounting.

Additional Information

For more information see the official Nebraska State Board of Accountancy website here.

Nevada

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: yes
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 40 credit hours 
  • International Program Participant: yes
  • Work Experience:
    • 2 years of public accounting experience, or
    • 4 years of internal audit or government accounting.

Fees:

  • CPA Application fee: $100
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every year

Education Details

  • 30 semester credit hours in accounting.

Additional Information

For more information see the official Nevada State Board of Accountancy website here.

New Hampshire

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 120 credit hours (over 3 years) 
  • International Program Participant: no
  • Work Experience:
    • 1 year of public accounting or government agencies.

Fees:

  • CPA Application fee: $225
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every three years

Education Details

  • 30 semester credit hours in accounting.

Additional Information

For more information see the official New Hampshire State Board of Accountancy website here.

New Jersey

Requirements:

  • Age: 18
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours
  • Pass Ethics Exam: yes
  • CPE Requirements: 120 credit hours (over 3 years) 
  • International Program Participant: no
  • Work Experience:
    • 1 year of public accounting.

Fees:

  • CPA Application fee: $225
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every three years

Education Details

  • 24 semester credit hours in accounting.

Additional Information

For more information see the official New Jersey State Board of Accountancy website here.

New Mexico

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 120 credit hours (over 3 years) 
  • International Program Participant: yes
  • Work Experience:
    • 1 year of related accounting experience.

Fees:

  • CPA Application fee: $160
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every year

Education Details

  • 30 semester credit hours in accounting.

Additional Information

For more information see the official New Mexico State Board of Accountancy website here.

New York

Requirements:

  • Age: 21
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: no
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 40 credit hours  
  • International Program Participant: yes
  • Work Experience:
    • 1 year of public accounting or related accounting experience.

Fees:

  • CPA Application fee: $150
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every three years

Education Details

  • BA degree from a program that meets 150 credit hour requirement, or
  • Masters degree in accounting from an AACSB accredited accounting program.

Additional Information

For more information see the official New York State Board of Accountancy website here.

North Carolina

Requirements:

  • Age: 18
  • Citizen Requirement: yes
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass Ethics Exam: yes
  • CPE Requirements: 40 credit hours  
  • International Program Participant: no
  • Work Experience:
    • 1 year of public accounting experience or 
    • 4 years of accounting experience including teaching experience.

Fees:

  • CPA Application fee: $230
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every year

Education Details

  • 30 semester credit hours undergraduate accounting or
  • 20 semester credit hours graduate accounting.

Additional Information

For more information see the official North Carolina State Board of Accountancy website here.

North Dakota

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours
  • Pass Ethics Exam: yes
  • CPE Requirements: 120 credit hours (over 3 years) 
  • International Program Participant: yes
  • Work Experience:
    • 1 year of related accounting experience.

Fees:

  • CPA Application fee: $120
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every three years

Education Details

  • 24 semester credit hours of accounting.

Additional Information

For more information see the official North Dakota State Board of Accountancy website here.

Northern Mariana Islands

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: no
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 120 credit hours (over 3 years) 
  • International Program Participant: no
  • Work Experience:
    • 2 years of public accounting experience including in industry, government or academic.

Fees:

  • CPA Application fee: $355
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every three years

Education Details

  • 24 semester credit hours of accounting.

Additional Information

For more information see the official Northern Mariana Island Board of Accountancy website here.

Ohio

Requirements:

  • Age: 18
  • Citizen Requirement: no
  • Residency Requirement: yes
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours
  • Pass Ethics Exam: yes
  • CPE Requirements: 80 credit hours (over 2 years) 
  • International Program Participant: yes
  • Work Experience:
    • 1 year of public accounting experience that includes at least 150 hours.

Fees:

  • CPA Application fee: $155
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • 30 semester credit hours of accounting.

Additional Information

For more information see the official Ohio State Board of Accountancy website here.

Oklahoma

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: yes
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 120 credit hours (over 3 years) 
  • International Program Participant: yes
  • Work Experience:
    • 1 year of public accounting experience.

Fees:

  • CPA Application fee: $250
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every year

Education Details

  • 30 semester credit hours of accounting.

Additional Information

For more information see the official Oklahoma State Board of Accountancy website here.

Oregon

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 80 credit hours (over 2 years) 
  • International Program Participant: yes
  • Work Experience:
    • 1 year of public accounting experience.

Fees:

  • CPA Application fee: $250
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • 24 semester credit hours of accounting.

Additional Information

For more information see the official Oregon State Board of Accountancy website here.

Pennsylvania

Requirements:

  • Age: 18
  • Citizen Requirement: no
  • Residency Requirement: yes
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 80 credit hours (over 2 years) 
  • International Program Participant: yes
  • Work Experience:
    • 1 year of related accounting experience.

Fees:

  • CPA Application fee: $105
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • 24 semester credit hours of accounting.

Additional Information

For more information see the official Pennsylvania State Board of Accountancy website here.

Puerto Rico

Requirements:

  • Age: 21
  • Citizen Requirement: no
  • Residency Requirement: yes
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: n/a
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 40 credit hours  
  • International Program Participant: yes
  • Work Experience:
    • not required

Fees:

  • CPA Application fee: $195
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every year

Education Details

  • 58 semester credit hours of accounting.

Additional Information

For more information see the official Puerto Rico Board of Accountancy website here.

Rhode Island

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: yes
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 120 credit hours  
  • International Program Participant: yes
  • Work Experience:
    • 1 year of accounting related experience.

Fees:

  • CPA Application fee: $150
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every three years

Education Details

  • 24 semester credit hours of accounting.

Additional Information

For more information see the official Rhode Island State Board of Accountancy website here.

South Carolina

Requirements:

  • Age: 18
  • Citizen Requirement: yes
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 40 credit hours  
  • International Program Participant: no
  • Work Experience:
    • 1 year of accounting related experience with 2,000 hours.

Fees:

  • CPA Application fee: $150
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every year

Education Details

  • 36 semester credit hours of accounting.

Additional Information

For more information see the official South Carolina State Board of Accountancy website here.

South Dakota

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours (within 100 days)
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 120 credit hours (over 3 years) 
  • International Program Participant: no
  • Work Experience:
    • 1 year of accounting related experience.

Fees:

  • CPA Application fee: $30
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every year

Education Details

  • 24 semester credit hours of accounting.

Additional Information

For more information see the official South Dakota State Board of Accountancy website here.

Tennessee

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours (within 200 days)
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 80 credit hours (over 2 years) 
  • International Program Participant: yes
  • Work Experience:
    • 1 year of accounting related experience.
    • 2 years for CPA's for attest services.

Fees:

  • CPA Application fee: $170
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • 30 semester credit hours of accounting.

Additional Information

For more information see the official Tennessee State Board of Accountancy website here.

Texas

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours 
  • Pass Ethics Exam: yes
  • CPE Requirements: 120 credit hours (over 3 years) 
  • International Program Participant: yes
  • Work Experience:
    • 1 year of accounting related experience.

Fees:

  • CPA Application fee: $66
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every three years

Education Details

  • 30 semester credit hours of accounting.

Additional Information

For more information see the official Texas State Board of Accountancy website here.

US Virgin Islands

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: yes
  • Have a Social Security Number: yes
  • Education for CPA License: 120 hours (until 5/16/20); 150 hours after 5/16/20
  • Education to sit for CPA Exam: n/a
  • Pass Ethics Exam: yes
  • CPE Requirements: 120 credit hours (over 3 years)  
  • International Program Participant: no
  • Work Experience:
    • 1 year of accounting related experience.

Fees:

  • CPA Application fee: $915
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every year

Education Details

  • 20 semester credit hours of accounting.

Additional Information

For more information see the official US Virgin Islands Board of Accountancy website here.

Utah

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 80 credit hours (over 2 years)  
  • International Program Participant: yes
  • Work Experience:
    • 1 year of accounting related experience.

Fees:

  • CPA Application fee: $145
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • Undergraduate degree: 30 semester credit hours of undergraduate accounting and 8 semester credit hours of graduate accounting; or
  • Graduate degree: 24 semester credit hours of undergraduate accounting and 15 credit hours of graduate accounting.

Additional Information

For more information see the official Utah State Board of Accountancy website here.

Vermont

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass Ethics Exam: yes
  • CPE Requirements: 80 credit hours (over 2 years)  
  • International Program Participant: yes
  • Work Experience:
    • 1 year of public accounting experience with at least 500 hours of attest and 300 hours of audit.

Fees:

  • CPA Application fee: $150
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • 42 semester credit hours of accounting, audit, and related subjects.

Additional Information

For more information see the official Vermont State Board of Accountancy website here.

Virginia

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 120 credit hours (over 3 years)  
  • International Program Participant: yes
  • Work Experience:
    • 1 year of accounting related experience.

Fees:

  • CPA Application fee: $120
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every three years

Education Details

  • 24 semester credit hours of accounting; and
  • 24 semester credit hours of business courses.

Additional Information

For more information see the official Virginia State Board of Accountancy website here.

Washington

Requirements:

  • Age: n/a
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: no
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours (within 180 days)
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 120 credit hours (over 3 years)  
  • International Program Participant: yes
  • Work Experience:
    • 1 year of accounting related experience.

Fees:

  • CPA Application fee: $155
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every three years

Education Details

  • 24 semester credit hours of accounting with at least 15 semester hours in graduate level accounting. 

Additional Information

For more information see the official Washington State Board of Accountancy website here.

West Virginia

Requirements:

  • Age: 18
  • Citizen Requirement: no
  • Residency Requirement: yes
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 120 hours
  • Pass AICPA Ethics Exam: no
  • CPE Requirements: 40 credit hours  
  • International Program Participant: yes
  • Work Experience:
    • 1 year of accounting related experience.

Fees:

  • CPA Application fee: $170
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every year

Education Details

  • 27 semester credit hours of accounting including:
    • 6 semester credit hours accounting, 6 credit hours in auditing, 3 credit hours in tax, 3 credit hours in cost or managerial, and 9 credit hours accounting electives.

Additional Information

For more information see the official West Virginia State Board of Accountancy website here.

Wisconsin

Requirements:

  • Age: 18
  • Citizen Requirement: no
  • Residency Requirement: no
  • Have a Social Security Number: no
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours (within 60 days)
  • Pass Ethics Exam: yes
  • CPE Requirements: will be required starting in 2021.  
  • International Program Participant: yes
  • Work Experience:
    • 1 year of accounting related experience.

Fees:

  • CPA Application fee: $170
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every two years

Education Details

  • Undergrad degree: 14 semester credit hours of accounting.
  • Graduate degree: 24 semester undergraduate credit hours and 15 semester credit hours of graduate accounting.

Additional Information

For more information see the official Wisconsin State Board of Accountancy website here.

Wyoming

Requirements:

  • Age: 18
  • Citizen Requirement: no
  • Residency Requirement: yes
  • Have a Social Security Number: yes
  • Education for CPA License: 150 hours
  • Education to sit for CPA Exam: 150 hours (within 90 days)
  • Pass AICPA Ethics Exam: yes
  • CPE Requirements: 120 credit hours (over 3 years)  
  • International Program Participant: yes
  • Work Experience:
    • 1 year of public accounting experience.

Fees:

  • CPA Application fee: $110
  • AUD fee: $208.40
  • FAR fee: $208.40
  • REG fee: $208.40
  • BEC fee: $208.40
  • CPA Renewal Period: every three years

Education Details

  • 24 semester credit hours of accounting.

Additional Information

For more information see the official Wyoming State Board of Accountancy website here.

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