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About | Career Options
CPA Exam
| 150-Hour Rule

According to the AICPA, a CPA must have a high level of technical competence as well as a sense of commitment to service, strong communication and analytical skills, and the ability to work well with others. "Employers are looking for individuals who have the ability to analyze and evaluate complex business problems and the interpersonal skills and maturity to make decisions in a client- and customer-service environment."

Thus, many states and jurisdictions now require -- or soon will -- 150 semester hours of education in order to qualify for a CPA certification. Many professional organizations such as the AICPA, the National Association of State Boards of Accountancy and the Federation of Schools of Accountancy have expressed their support of the requirement.

To obtain 150 semester hours, colleges and universities determine the curriculum, although according to the AICPA, it is generally a "balance of accounting, business and general education."

Does your state require 150 hours? The 54 state boards of accountancy regulate the practice of accounting. Their regulatory authority is derived from state laws or administrative rules. Only state boards can issue a license or certificate to CPAs. The requirements for licensure vary from state to state. Visit the National Association of State Boards of Accountancy for more information.

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