Louisiana CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirements
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirements
150 semester (225 quarter) hours with a concentration in accounting including:

  • 24 semester (36 quarter) hours in business courses other than accounting
  • at least 3 semester (4 quarter) hours in commercial law as it affects accounting
  • 24 semester(36 quarter) hours in upper-level accounting-related courses including:
    • 6 semester (8 quarter) hours in intermediate accounting
    • 3 semester (4 quarter) hours in cost accounting
    • 3 semester (4 quarter) hours in income tax accounting
    • 3 semester (4 quarter) hours in auditing
    • 3 semester (4 quarter) hours in either advanced financial accounting, not-for-profit accounting or accounting theory
    • 6 semester (8 quarter) hours in additional accounting above the introductory level

Accounting and business internships are not accepted toward the accounting or business requirements.

Under the 150 hour requirement, no more than six semester hours of accounting and business internships are acceptable.

Credit obtained from accredited junior, community or two-year colleges prior to, or concurrently with, the enrollment at a four-year institution, will be recognized to the extent it is recognized by the four-year institution and transferred to its official transcript as credit earned

References
As a first time applicant, you must submit reference signatures from three individuals that can attest to your moral character. References should be from CPAs or substantial and representative business or professional individuals. They should NOT be submitted by the following individuals:

  • current or former employer
  • more than one member of a household
  • relative (by blood or marriage)
  • roommate
  • fellow student
  • university or college instructor (unless they have had significant contact with you outside the classroom)
  • person with which you have a financial or business investment

Minimum experience requirements
Qualifying experience must have been obtained in the four years immediately preceding the application for the CPA certificate / license.

One year of full time — or 2,000 hours of part time — qualifying work experience, obtained within the last four years, is the minimum.

Nature of the applicant’s job duties, 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.

Residency requirements
You must have maintained continuous residency in Louisiana for 120 days within one year preceding the application date to take the examination.

Ethics exam
All certificate holders who are required to complete CPE shall complete a course in professional ethics as required by the board, the contents of which must have been pre-approved by the board.

Renewals
January 1 - December 31; biennial rolling (every two years)

CPE
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.

Accounting and auditing (A&A): CPAs practicing in attest services during a calendar year must earn a minimum of 8 hours for that calendar year in A&A courses.

Personal development CPE credits 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 / speaking presentation: CPE credits cannot exceed 20 hours annually.

All licensees 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.

For the 2019 reporting period, there will be no CPE requirement for professional ethics to renew your license for the year 2020.The Board will determine the CPE requirement for ethics for the year 2020 at a later date.

You must earn and report at least of 20 CPE hours each year. However, the total CPE earned for any rolling two-year period must equal 80 hours or more.

Additional requirements

  • successfully complete the Uniform CPA examination
  • be of good moral character
  • be 18 years of age or more
  • pay the certificate application fee of $100
  • execute an oath prescribed by the Board

Sources:

Education, residency, references, fees

Education, residency, experience, age

CPE, renewals

More on CPE, renewals

Ethics, Board of Accountancy rules