Professional Accounting Licensure Qualifications

The U.S. Department of Education requires institutions to identify the states for which the institution has made a determination of whether a program’s curriculum meets the state educational requirements for licensure or certification in the states where students are located at the initial time of enrollment and provide notification of the outcome of these determinations. This requirement applies to educational programs that are designed to meet educational requirements for a specific professional licensure or certification that is required for employment in an occupation. 

The Whitman School of Management has conducted an independent determination of the requirements as of July 1, 2024 and has made the following determinations regarding the M.S. in Professional Accounting program meeting specific state licensure or certification requirements. 

 Meets (state abbreviations)

AL, AK, AZ, CA, CT, DC, DE, FL, GA, HI, ID, IL, IN, IA, ME, MA,
MN, MT, NV, NJ, NY, NC, ND, OH, OK, OR, PA, RI, SC, SD, TN, UT, VT, WA, WY

Does Not Meet*

AR, CO, KS, LA, MD, MI, MS, NE, TX, VA, WV, WI **
KY ***
MO **** 
NM *****

*  Specific state requirements can be found at the National Association of State Boards of Accountancy website:  https://nasba.org/stateboards/

** These states require that students have completed coursework in additional areas.  Even though our degree does not include these content areas, a graduate of our graduate degree program would still be able to earn a license in these states as long as they take the missing courses elsewhere. 

*** Undergraduate accounting degree must have accounting major of concentration with 27 credits of accounting 

**** Undergraduate accounting degree must have 24 credits of accounting (excluding introductory courses)

***** On campus program satisfies the requirement.  For the online program, fifteen credits of accounting coursework must be completed on campus.  If the undergraduate degree was completed on campus, the requirement is satisfied.

Current state residency does not dictate license selection.  CPA licenses are typically acquired in the state that an individual intends to practice which may be unknown at the time of enrollment.  Many states do not have a residency requirement meaning an individual living anywhere could acquire a license from that state.

Requirements are subject to change and to interpretation by state regulators. In addition, state licensure boards and agencies may require applicants to meet additional requirements beyond completion of an educational program in order to obtain professional licensure or certification including, for example, passing licensure examinations, successfully completing background checks, and complying with other application requirements. Students should contact the state licensure board or agency in the state in which they intend to work to learn more about the requirements for professional licensure or certification in the state before beginning a program at the University.

You may refer to the National Association of State Boards of Accountancy  for more information regarding licensure requirements.