Hawaii CPA Exam Requirements Age Requirement: 18 Citizenship Requirement: Yes Residency Requirement: No Social Security Number Requirement: Yes Hawaii 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 in upper division or graduate level accounting which would include courses in

  Massachusetts CPA Exam Requirements Age Requirement:           18 Citizenship Requirement:             No Residency Requirement:              No Social Security Number Requirement:    Yes Massachusetts CPA Exam Education Requirements Education Requirement for Licensure: 150 hours (including B.A.) Participates in International Examination Program: Yes Hours in accounting: 18 graduate credits or 30 undergraduate credits or a combination thereof, to include financial

  Vermont CPA Exam Requirements Age Requirement: None Citizenship Requirement: No Residency Requirement: No Social Security Number Requirement: Yes Vermont CPA Exam Education Requirements Education Requirement for Licensure: Prior to 7/1/2014: B.A. Degree. On or After 7/1/2014: 150 hours (including B.A. Degree). Participates in International Examination Program: Yes Hours in accounting: Prior to 7/1/2014: B.A. Degree

  New Hampshire CPA Exam Requirements Age Requirement: None Citizenship Requirement: No Residency Requirement: No Social Security Number Requirement: Yes New Hampshire CPA Exam Education Requirements Education Requirement for Licensure: Until January 1, 2005: B.A. Degree with accounting concentration. After January 1, 2005 and until June 30, 2014: 120 hours (including B.A. Degree or higher degree)

Age Requirement:           None Citizenship Requirement:             No Residency Requirement:              No Social Security Number Requirement:    Yes Connecticut 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 Exam sitting requirements:        

Delaware CPA Exam Requirements Age Requirement: None Citizenship Requirement: No Residency Requirement: No Social Security Number Requirement: Yes Delaware CPA Exam Education Requirements Education Requirement for Licensure: Prior to 8/1/12: M.A., B.A. or Associates Degrees. Effective 8/1/12: 150 hours (including B.A. Degree). Participates in International Examination Program: No Hours in accounting: Prior to 8/1/12: 21 semester or

  Rhode Island CPA Exam Requirements Age Requirement:           None Citizenship Requirement:             No Residency Requirement:              Yes Social Security Number Requirement:    Yes Rhode Island CPA Exam Education Requirements Education Requirement for Licensure:     150 hours (including B.A.) Participates in International Examination Program:            Yes Hours in accounting:       Graduate Degree with concentration in

Guam CPA Exam Requirements Age Requirement: None Citizenship Requirement: No Residency Requirement: No Social Security Number Requirement: Yes (if you don’t have a number, you may use a passport number and country) Guam CPA Exam Education Requirements Education Requirement for Licensure: Candidate must meet one of four educational requirement: Graduate degree w/a concentration in accounting

  Puerto Rico CPA Exam Requirements Age Requirement: 21 Citizenship Requirement: No Residency Requirement: Yes Social Security Number Requirement: Yes Puerto Rico CPA Exam Education Requirements Education Requirement for Licensure: 150 hrs (BA Degree) Participates in International Examination Program: Yes Hours in accounting: 58 hours in the study of accountancy, business law, economics and finance, of which at