Rhode Island

Eligibility for Examination

You must be a resident, regularly employed, or have a place of business in Rhode Island, and meet one of the following educational requirements:

After July 1, 1999, you will be deemed to have met the education requirement if, as part of the 150 semester hours of education, you have met any one of the following conditions:

1. Earned a graduate degree with a concentration in accounting from a program that is accredited in accounting by an accrediting agency recognized by the Board.
2. Earned a graduate degree from a program that is accredited in business by an accrediting agency recognized by the Board and completed not less than 24 semester hours in accounting at the undergraduate level or 15 semester hours at the graduate level, or an equivalent combination thereof. The accounting courses must include at least: six semester hours in both fundamental accounting and intermediate financial accounting and reporting and not less than three semester hours in each of the following: advanced financial accounting and reporting, tax accounting and auditing.
3. Earned a baccalaureate degree or higher degree at an institution that is accredited by an accrediting agency recognized by the Board and completed not less than 24 semester hours in accounting at the undergraduate or graduate level, and completed not less than 24 semester hours in business courses (other than accounting courses) at the undergraduate or graduate level. The accounting courses must include at least: six semester hours in both fundamental accounting and intermediate financial accounting and reporting and not less than three semester hours in each of the following: advanced financial accounting and reporting, tax accounting and auditing. The business courses must include not less than three semester hours in both business law and economics.

The applicant or the education institution from which the baccalaureate or graduate degree is earned must demonstrate to the Board’s satisfaction the integration of business ethics throughout the mandated core curriculum.

All educational transcripts and/or international evaluations are required to be submitted to CPA Examination Services. Official school transcripts and/or international evaluations may be submitted by you separately or included with the first-time application. You must meet the education requirements at the time of application. Official school transcripts and/or evaluations must be submitted at the time of application.

If you successfully pass the examination, you will not be eligible to receive a certificate until you complete the 150-hour and the experience requirements.

Transcripts

If you who have completed the educational requirement at the time of application:

• You must submit an official transcript from each school you attended. Transfer credits are not acceptable; you must submit a transcript from each institution.
• Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
• The degree you have earned must be posted on your official transcript.
• Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use [email protected]. Electronically delivered transcripts must be submitted directly from the institution(s).
• Photocopies of transcripts are not official and cannot be accepted.
• Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
• If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you have completed educational requirements at institutions outside the U.S., you must:

• Have those credentials evaluated by:
  • NASBA International Evaluation Services
  • Foreign Academic Credentials Service, Inc.
• Require the agency to evaluate as follows:
  • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
  • A credential analysis that specifies:
    • The name of the country;
    • The degree awarded;
    • The year the degree was awarded; and
    • The entity that awarded the degree;
  • A course-by-course listing; and
  • A course credit analysis that includes:
    • Total credits earned toward the degree as stated on transcripts submitted;
    • Total accounting credits earned; and
    • Total business credits earned.
• Completed original evaluations must be received by CPAES directly from the evaluation service at the time of application. Photocopies are not acceptable.
• A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.
• If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
• Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

Course Requirements

• Commercial CPA review courses are not acceptable.
• “In progress” transcripts are not acceptable.
• Courses in auditing or external auditing will satisfy the auditing and professional ethics subject requirements.
• Courses in internal auditing may only be applied toward general accounting hours.
• Courses earned at a regionally accredited community college or two-year degree granting institution are acceptable.
• Correspondence, online courses and CLEP credit are acceptable when you receive credit for the courses at a regionally accredited university. These courses must appear on an official transcript.
• CPA Review Courses may be accepted when taken at a regionally accredited institution and credit is awarded for the courses.

Residency

You must be a resident of Rhode Island, be regularly employed in Rhode Island, or have a place of business in Rhode Island.

1. An official transcript from each school listed on your application. Transcripts must be sent directly from your school to CPA Examination Services.
2. International evaluation, if applicable. Submission by you or evaluation agency to CPAES.
3. Testing Accommodations Request Form, if applicable. Submission by you to CPAES.
4. A copy of your valid Rhode Island driver’s license as evidence you meet the residency requirement.

Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

Supporting documents are required to be submitted at the time of application. If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the Testing Accommodations Request Form for more information.

Education Evaluation Application

Before you can apply for an exam section you must first be deemed eligible for the CPA Exam. Your Evaluation Application will determine if you meet the educational requirements needed to take the CPA Exam for your selected jurisdiction.

Education Evaluation Application Fee: $93.00

Exam Section Application

Once you have been found eligible for the CPA Exam you may then apply for a specific exam section. You can only apply for one exam section per application. You are advised to only apply for the exam section if you are ready to take it. Your Notice to Schedule will be valid for a limited amount of time, and you must take the exam section listed on the NTS within this time frame or you will lose those fees paid.

Exam Section Application Fee: $355.64

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

Candidates are allowed to sit for each section of the examination individually and in any order. Candidates retain credit for any section(s) passed for thirty (30) months, without having to attain a minimum score on failed sections and without regard to whether they have taken other sections. Candidates must pass all four sections of the examination within a “rolling” thirty (30)-month period that begins on the date of the score release. In the event all four sections of the examination are not passed within the rolling thirty (30)-month period, credit for any section(s) passed outside the thirty (30)-month period will expire and the section(s) must be retaken.

Written requests for exceptions to the requirements set forth above may be granted at the discretion of the Board for individual hardship or other good cause demonstrated in a timely manner.