State Authorization

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 AccountancyCompletion 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. 

Last Updated: 3/30/23