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Before applying for an Academic Credential Evaluation through NASBA’s Licensing Service, please familiarize yourself with this jurisdiction’s educational requirements below.
Please Note: NASBA’s Licensing Service evaluates only the educational requirement for licensure in this state. All other licensure inquiries are to be directed to the State Board of Accountancy.
To apply for an educational evaluation, you will be asked to create a user account upon your first usage of our licensing online application tool. Registering for a user account will allow you to obtain the required documents to submit with your application, apply for the evaluation, maintain your current information and check the status of your application.
Please allow up to two 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 may be uploaded directly to your CPA Portal. Transcripts must be submitted directly from the institution(s) to [email protected] or mailed directly from the institution to:
NASBA Licensing Services
PO Box 198589
Nashville, TN 37219
Education
Effective January 1, 2026, the legislation provides for two pathways to initial licensure:
- “150 + 1” A candidate must complete:
- 150 semester hours
- baccalaureate or higher degree
- 30 semester hours of accounting education including the elementary level. A maximum of six (6) of the thirty hours may be internship programs. – At least 24 of those 30 hours must be at the upper division level, junior level courses or higher.
- 24 semester hours in general business education
In addition, the candidate is required to pass the Uniform CPA Exam and an ethics exam and complete one year of experience consistent with that described in Board Rule 0020-02-.03.
- “120 + 2” A candidate must complete:
- 120 semester hours
- baccalaureate or higher degree
- 30 semester hours of accounting education including the elementary level. A maximum of six (6) of the thirty hours may be internship programs. – At least 24 of those 30 hours must be at the upper division level, junior level courses or higher.
- 24 semester hours in general business education
In addition, the candidate is required to pass the Uniform CPA Exam and an ethics exam and complete two years of experience consistent with that described in Board Rule 0020-02-.03.
Fees
- Initial – $100
- Transfer of Grades – $100
International Candidates
Applicants who obtained their education outside the United States must have an evaluation report completed and submitted by one of the following companies:
- NASBA International Evaluation Services
- Academic Credentials Evaluation Institute
- Center for Applied Research, Evaluation and Education/International Evaluation
- Foreign Academic Credentials Service, Inc.
- International Consultants of Delaware, Inc.
- International Education Research Foundation, Inc.
- Josef Silny & Associates, Inc.
Note: You are required to have completed a four-year bachelor’s degree or higher. A three-year degree that is equated to a bachelor’s degree is not acceptable.
- 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 NASBA Licensing 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.
- 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.
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