Applying for the Uniform CPA Examination
Before applying for the Uniform CPA Examination through CPA Examination Services (CPAES), please familiarize yourself with this jurisdiction’s educational requirements to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online. You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next nine months.
You may register online via credit card. To apply for the CPA Examination online, you will be asked to create a user account upon your first usage of our online application tool. If you’ve previously applied for the CPA Examination outside of our online application tool (via paper application or other method), you will need to import your previous application information. To do this, you will need to know the jurisdiction in which you sat for the examination as a first time candidate, and your Jurisdiction ID Number. If you need your Jurisdiction ID number, click here. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) To Schedule.
NASBA Advisory Evaluation
Louisiana offers the NASBA Advisory Evaluation as an optional service. An Advisory Evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. Please visit CPA Central for more information about submitting an Advisory Evaluation in this jurisdiction. You must create a CPA Central user account to begin the Advisory Evaluation process.
Send any additional required information or documents to:
CPA Examination Services – LA
Eligibility for Examination
You must be of good moral character and meet the following educational requirements:
Education must be complete at the time of application.
Note: In order to qualify for licensure, you must have completed a minimum of 150 semester (225 quarter) hours of postsecondary, graduate or postgraduate education at an institution(s) recognized by the Board.
150 Hour Requirement
If you obtained a baccalaureate degree before 1992 from a Louisiana college or university which includes a concentration in accounting, please contact the Board to determine if you qualify for an exemption. If you took an examination approved by the Board prior to December 31, 1996, you remained eligible to take the examination until December 31, 1999. If you earned conditional credit which expires after December 31, 1999, you remain eligible until your conditional credit expires. The educational requirements cannot be circumvented by taking the CPA examination as an applicant of another state. Additional information about the 150 hour requirement is available upon request.
If your programs of study from institutions outside Louisiana do not include credit hours in the prescribed courses as described above, you may petition the Board for course substitution. The Board may, when good cause is shown, allow substitution of courses that are substantially equivalent to any of those prescribed.
Documentation of good cause for any requested substitution should be submitted in the form of an Affidavit for Course Substitution sworn to and subscribed by you and an officer of the institution where the course to be substituted was taken.
If you are applying for the Exam as a candidate of Louisiana and wish to transfer scores from another state, you must meet the Louisiana Board rules that were in effect at the time you applied for the Exam in your original jurisdiction. If you did not meet the Louisiana Board rules prior to August 1, 2016 (150 hour requirement) but were a resident of another state which did not have a 150 hour requirement and you met that state’s rules, the Louisiana Board will consider accepting the transfer of scores after you complete the education requirement for Louisiana. If you did not meet the 150 hour requirement prior to August 1, 2016 and qualified as a candidate of another state but you were a resident of Louisiana, your transfer of scores will not be accepted. You will need to become licensed elsewhere and may then apply for a reciprocal license in Louisiana.
If you who have completed the educational requirement at the time of application:
If you have completed educational requirements at institutions outside the U.S. at the time of application, you must:
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:
You must have maintained continuous residency in Louisiana for 120 days within one year preceding the application date to take the examination.
Materials to be Submitted
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.
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next nine months.
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.
You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.
Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.
Transfer of Examination Credit
If you wish to transfer credit(s) from another jurisdiction into Louisiana, you must have earned credit under the same rules as are in effect in Louisiana. If you have passed one or more sections of the CPA examination under another jurisdiction, you shall be given conditional credit by this board provided you have established residence in Louisiana and are still eligible to be considered a re-examination candidate in the original state where credit was earned.
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