Louisiana CPA requirements
Wondering how to become a CPA in Louisiana? The first thing you’ll want to do on the road to becoming a CPA is to check the Louisiana CPA Exam requirements, as the Louisiana Board of Accountancy will ultimately license you. This page serves as a resource for Louisiana’s CPA Exam, licensure and CPE requirements.
Louisiana CPA Exam Requirements
Getting a CPA in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to meet Louisiana CPA Exam requirements, the state requires candidates to meet certain requirements including:
- Must be 18 years of age or older
- Have a bachelor's degree or higher from a regionally accredited college or university including 24 semester hours (36 quarter hours) of accounting courses or 21 hours of graduate-level accounting and 24 semester hours (36 quarter hours) of business courses. Courses must include:
- Intermediate accounting: Six hours at undergraduate or three at graduate level
- Cost accounting: Three hours
- Income tax: Three hours
- Auditing, related to external reporting: Three hours
- Accounting electives: Nine hours
- Business law: Three hours
Louisiana CPA Requirements
In addition to passing the CPA Exam, you must complete 150 total semester hours (225 quarter hours) of post-secondary education, including what is listed above, and complete one year of relevant experience, verified by an active CPA.
Louisiana residency requirements
In order to be an eligible candidate for the CPA Exam in Louisiana, you must have maintained continuous residency in Louisiana for 120 days within one year preceding the application date to take the examination.
Louisiana CPA license requirements
In order to earn a certified public accountant license, applicants must meet the following Louisiana CPA requirements:
- Complete all four sections of the CPA Examination.
- Execute an oath prescribed by the Louisiana Board of Accountancy.
- Complete a course in professional ethics as required by the board, the contents of which must have been pre-approved by the board.
- One year of full time - or 2,000 hours of part time - qualifying work experience, obtained within the last four years, is the minimum requirement.
- The nature of the applicant’s job duties, and the complexity and diversity, are considered and must be confirmed by the employer(s). Part-time hours must be fully documented by time sheets and/or payroll records.
- Licensed CPA(s) must provide letter(s) to the applicant (addressed to the State Board) explaining and verifying accounting-related work experience with the application.
CPA license renewal requirements
CPA licenses in Louisiana are renewed biennially expiring on December 31st of each two-year cycle.
Louisiana CPA CPE requirements
Each certificate holder shall complete a minimum of 20 hours of CPE annually, and at least 80 hours of CPE within a rolling two-year calendar period. Louisiana CPA CPE requirements also outline parameters for certain types of courses:
- Accounting and auditing (A&A): CPAs practicing in attestation services during a calendar year must earn a minimum of 8 hours for that calendar year in A&A courses.
- Personal development: CPE credits pertaining to personal development cannot exceed 20 hours annually.
- Publishing articles, writing books: CPE credits cannot exceed 10 hours annually.
- Completion of board-approved exams: CPE credits cannot exceed 20 hours annually.
- Lecturing or speaking presentation: CPE credits cannot exceed 20 hours annually.
All licensees must complete a board-approved professional ethics course that complies with board rule §1301.A.2. It is the responsibility of the licensee to ensure that the correct board-approved professional ethics course is taken when required; other “ethics” courses will NOT meet the Board’s requirements.
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Education, residency, references, fees
Education, residency, experience, age