§ 71a. License by examination
(a) To qualify for licensure as a certified public accountant, an applicant must:
(1) complete any one of the following requirements for education and experience:
(A) a postbaccalaureate degree from a college or university recognized by the Board with a concentration in accounting or an equivalent and one year of experience in public accounting, meeting the requirements prescribed by Board rule;
(B) 150 or more semester hours of college credit at a college or university recognized by the Board, including a baccalaureate degree and a minimum of 42 semester hours of accounting, auditing, and related subjects as the Board determines to be appropriate, and one year of experience in public accounting, meeting the requirements prescribed by Board rule; or
(C) a baccalaureate degree from a college or university recognized by the Board with a concentration in accounting or an equivalent and two years of experience in public accounting, meeting the requirements prescribed by Board rule; and
(2) pass the examination required under subsection (b) of this section.
(b) The Board shall administer an examination using a nationally recognized uniform certified public accountants’ examination and advisory grading service.
(c) An applicant who has not yet completed a baccalaureate degree may sit for the exam upon the completion of 120 semester hours at an institution recognized by the Board, including a minimum of 30 semester hours of accounting, auditing, and related subjects as the Board determines to be appropriate. (Added 1997, No. 145 (Adj. Sess.), § 7; amended 2001, No. 129 (Adj. Sess.), § 9; eff. June 13, 2002; 2007, No. 29, § 10; 2007, No. 163 (Adj. Sess.), § 6; 2009, No. 35, § 8; 2009, No. 35, § 41(b), eff. July 1, 2014; 2025, No. 119 (Adj. Sess.), § 9, eff. June 8, 2026.)