Age Requirement: None Citizenship Requirement: No Residency Requirement: No Social Security Number Requirement: Yes California CPA Exam Education Requirements Education Requirement for Licensure Until Jan. 1, 2014: Pathway 1: Complete B.A. degree; or Pathway 2: Complete 150 hours (including B.A. degree). After Jan. 1, 2014: Complete 150 hours (including B.A. degree) and fulfill specific course

Montana CPA Exam Requirements Age Requirement:           None Citizenship Requirement:             No Residency Requirement:              No Social Security Number Requirement:    No Montana CPA Exam Education Requirements Education Requirement for Licensure: 150 hours (including B.A.) Participates in International Examination Program: Yes Hours in accounting: 24 semester hours of upper division or graduate level accounting courses including at least one course

New Mexico CPA Exam Requirements Age Requirement: None Citizenship Requirement: No Residency Requirement: No Social Security Number Requirement: Yes New Mexico CPA Exam Education Requirements Education Requirement for Licensure: 150 hours (including B.A.) Participates in International Examination Program: Yes Hours in accounting: 30 semester hours or equivalent quarter hours in accounting, auditing and auditing related courses. Exam sitting requirements: B.A. (120

Age Requirement: 18 Citizenship Requirement: No Residency Requirement: No Social Security Number Requirement: Yes Arizona CPA Exam Education Requirements Education Requirement for Licensure: 150 hours (including B.A) Participates in International Examination Program: Yes Hours in accounting: 36 semester hours or equivalent quarter hours in accounting (30 hours must be in upper-level) Exam sitting requirements: B.A.

Age Requirement: None Citizenship Requirement: No Residency Requirement: No Social Security Number Requirement: Yes Colorado CPA Exam Education Requirements Education Requirement for Licensure: Prior to July 1, 2015: B.A. degree with a concentration in accounting or a B.A. degree with a non-accounting concentration with supplemental courses that the Board feels covers an accounting concentration. On

Oregon CPA Exam Requirements Age Requirement: None Citizenship Requirement: No Residency Requirement: No Social Security Number Requirement: Yes Oregon CPA Exam Education Requirements Education Requirement for Licensure: 150 hours (including B.A.) Participates in International Examination Program: Yes Hours in accounting: 24 semester hours or equivalent quarter hours in accounting Exam sitting requirements: 150 hours (must complete education requirement

Michigan CPA Exam Requirements Age Requirement: None Citizenship Requirement: No Residency Requirement: No Social Security Number Requirement: Yes Michigan CPA Exam Education Requirements Education Requirement for Licensure: 150 hours (including B.A.) Participates in International Examination Program: Yes Hours in accounting: B.A. degree 30 semester hours or equivalent quarter hours in accounting. M.A. degree in accounting or business-12

Utah CPA Exam Requirements Age Requirement: None Citizenship Requirement: No Residency Requirement: No Social Security Number Requirement: Yes Utah CPA Exam Education Requirements Education Requirement for Licensure: 150 hours (including B.A.) Participates in International Examination Program: Yes Hours in accounting:  Graduate Degree: 24 semester hours or equivalent quarter hours in upper division accounting courses and 15 semester

Minnesota CPA Exam Requirements Age Requirement: None Citizenship Requirement: No Residency Requirement: No Social Security Number Requirement: Yes Minnesota CPA Exam Education Requirements Education Requirement for Licensure: 150 hours (including B.A.) Participates in International Examination Program: Yes Hours in accounting: Graduate degree from a business school with 24 semester hours or equivalent quarter hours in undergraduate or

Idaho CPA Exam Requirements Age Requirement: 18 Citizenship Requirement: No Residency Requirement: Yes Social Security Number Requirement: Yes Idaho CPA Exam Education Requirements Education Requirement for Licensure: 150 hours (including B.A.) Participates in International Examination Program: No Hours in accounting: 24 semester hours or equivalent quarter hours in accounting or 15 semester hours or equivalent