Office of Risk Management

State Accountancy Boards

National

• National Association of State Boards of Accountancy (NASBA - Uniform CPA Exam)

Passage of the Uniform CPA Exam is a licensure requirement in all states to become a CPA. Educational requirements to sit for the Uniform CPA Exam are established by the state licensure board and vary by state.  Residency requirements for candidates are noted.

UToledo offers a Master of Science in Accountancy (MSA) and a Bachelor in Business Administration in Accounting (BBA).  The determinations that follow relate to the MSA.  

While some states allow people to sit for the CPA exam with only a BBA, every state requires that candidates have 150 hours of education, which is beyond the credits offered in the BBA. Therefore, completion of the BBA program does not meet eligibility requirements for CPA eligibility in any state.  

Alabama

• Alabama State Board of Public Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Alabama. 

Alaska

• Alaska Board of Public Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Alaska.

Arizona

• Arizona State Board of Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Arizona.

Arkansas

• Arkansas State Board of Public Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Arkansas.

California

• California Board of Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in California.

Colorado

• Colorado Board of Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Colorado.

Connecticut

• Connecticut State Board of Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Connecticut.

Delaware

• Delaware Board of Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Delaware.

District of Columbia

• District of Columbia Board of Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in the District of Columbia.

Florida

• Florida Department of Business and Professional Regulation

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Florida.

Georgia

Georgia State Board of Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Georgia.

Hawaii

• Hawaii Department of Commerce and Consumer Affairs

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Hawaii.

Idaho

• Idaho State Board of Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Idaho.

Illinois

• Illinois Department of Financial and Professional Regulation

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Illinois.

Indiana

• Indiana Board of Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Indiana.

Iowa

• Iowa Professional Licensing Bureau

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Iowa.

Kansas

• Kansas Board of Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Kansas.

Kentucky

• Kentucky Board of Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Kentucky.

Louisiana

• Louisiana State Board of Certified Public Accountants

Completion of the UToledo Master of Science in Accountancy (MSA) program does not meet educational requirements for CPA eligibility in Louisiana.

Direct Disclosure:
Completion of the MSA program meets the educational requirements for CPA eligibility in Louisiana as long as the student takes at least 15 hours of the accounting courses in face-to-face classes. Please contact the program director for more information. The State also requires residency and U.S. citizenship.

Maine

• Maine Board of Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Maine.

Maryland

• Maryland Board of Public Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Maryland.  

Massachusetts

• Massachusetts Board of Public Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Massachusetts.  

Michigan

• Michigan Department of Licensing and Regulatory Affairs

Completion of the UToledo Master of Science in Accountancy (MSA) program does not meet educational requirements for CPA eligibility in Michigan.

Direct Disclosure: 
Completion of the MSA program meets the educational requirements for CPA eligibility in Michigan as long as the student takes governmental accounting (Acct 4410 or Acct 6410). Please contact the Program Director for more information.

Minnesota

• Minnesota Board of Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Minnesota. 

Direct Disclosure:
The State requires residency. 

Mississippi

• Mississippi State Board of Public Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) meets educational requirements for CPA eligibility in Mississippi.

Direct Disclosure:
The State requires residency. 

Missouri

• Missouri Board of Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Missouri.

Montana

• Montana Board of Public Accountants

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Montana.

Nebraska

• Nebraska Board of Public Accountancy
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Nebraska. 

Direct Disclosure:
The State requires residency. 

Nevada

• Nevada State Board of Accountancy
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Nevada. 

Direct Disclosure:
The State requires residency. 

New Hampshire

• New Hampshire Board of Accountancy
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in New Hampshire.

New Jersey

• New Jersey State Board of Accountancy
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in New Jersey.

New Mexico

• New Mexico Regulation and Licensing Department

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in New Mexico.

New York

• New York Office of the Professions

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in New York.

North Carolina

• North Carolina State Board of Certified Public Accountant Examiners
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in North Carolina. 

North Dakota

• North Dakota State Board of Accountancy
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in North Dakota.

Ohio

• Accountancy Board of Ohio
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Ohio.

Oklahoma

• Oklahoma Accountancy Board
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Oklahoma. 

Direct Disclosure:
The State requires residency. 

Oregon

• Oregon Board of Accountancy
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Oregon.  

Pennsylvania

• Pennsylvania State Board of Accountancy
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Pennsylvania. 

Direct Disclosure:
The State requires residency. 

Puerto Rico

• Puerto Rico Accountancy Board

UToledo has not determined whether completion of the Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Puerto Rico.

Rhode Island

• Rhode Island Board of Accountancy
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Rhode Island. 

Direct Disclosure:
The State requires residency. 

South Carolina

• South Carolina Board of Accountancy
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in South Carolina.

South Dakota

• South Dakota Board of Accountancy
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in South Dakota.

Tennessee

• Tennessee Department of Commerce and Insurance
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Tennessee.

Texas

• Texas State Board of Public Accountancy
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Texas.

Utah

• Utah Division of Occupational and Professional Licensing
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Utah.

U.S. Virgin Islands

• U.S. Virgin Islands Accountancy Board

UToledo has not determined whether completion of the Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in the U.S. Virgin Islands.

Vermont

• Vermont Secretary of State
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Vermont.

Virginia

• Virginia Board of Accountancy
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Virginia.

Washington

• Washington Board of Accountancy
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Washington. 

West Virginia

West Virginia Board of Accountancy

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in West Virginia. 

Direct Disclosure:
The State requires residency. 

Wisconsin

• Wisconsin Department of Safety and Professional Services
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Wisconsin.

Wyoming

• Wyoming Board of Certified Public Accountants
  

Completion of the UToledo Master of Science in Accountancy (MSA) program meets educational requirements for CPA eligibility in Wyoming. 

Direct Disclosure:
The State requires residency.