The CPA Exam Application Process CPA Exam Requirements And Provisionary Periods

The CPA Exam Application Process CPA Exam Requirements And Provisionary Periods

Candidates interested in how to become a CPA (certified public accountant) must meet certain requirements for education, experience, and knowledge in order to take the CPA exam and become a licensed CPA CCNA certification . But not all states have the same requirements. Read on to learn more about the general CPA exam application process and find out what provisionary periods are.

While each of the 55 states or jurisdictions has its own set of fees and CPA Exam requirements for education, residency, and age, most state CPA license requirements consist of a US bachelor’s degree with a concentration in accounting (but not necessarily an accounting degree), plus an extra year of study (which can be either at an undergraduate or graduate level); a minimum age; and residence within the state they are applying to become a CPA in. (Be sure to check your state’s CPA exam requirements for more information.)

The requirement for five years of full-time equivalent study is known as the “150 hour rule” and has been adopted by the majority of state boards. However, there are several states that allow students to sit for the CPA exam before they graduate – this “provisionary period” option is great for candidates who are not taking their extra 30 units in accounting courses and would like their accounting knowledge to be as fresh as possible in their minds.

Michigan allows candidates to sit for the exam 30 days before graduation. Wisconsin, Indiana, Missouri, and Colorado allow candidates to sit for the exam 60 days before graduation.South Dakota allows candidates to sit for the exam 100 days before graduation.


Maine, Iowa, and Minnesota allow candidates to sit for the exam 120 days before graduation.Washington and North Dakota allow candidates to sit for the exam 180 days before graduation.Tennessee allows CPA candidates to sit for the exam 200 days before graduation.

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