Louisiana Accounting Requirements

Candidates must meet all of the following educational requirements:

  • have earned a baccalaureate or higher degree from an academic institution recognized by the Board; and

  • have completed a minimum of 150 semester (225 quarter) hours of postsecondary, graduate or postgraduate education at an institution(s) recognized by the Board (refer to the “150 Hour Requirement” section below); and

  • have completed 24 semester (36 quarter) hours of business courses other than accounting, including at least 3 semester (4.5 quarter) hours in commercial law as it affects accountancy; and

  • have completed an accounting concentration of 24 semester (36 quarter) hours at the undergraduate level OR

  • 21 semester (31.5 quarter) hours on the graduate level in courses distributed as follows:

Hours
Hours

Undergraduate Level
Semester Or Quarter
 Graduate Level
Semester Or Quarter
Intermediate Accounting
6
9
 Intermediate Accounting
3
4.5
Cost Accounting
3
4.5
 Cost Accounting
3
4.5
Income Tax Accounting
3
4.5
 Income Tax Accounting
3
4.5
Auditing
3
4.5
 Auditing
3
4.5
Accounting Elective
9
13.5
 Accounting Elective
9
13.5


(Accounting electives must include 3 semester (4 quarter) hours in advanced financial accounting, not-for-profit accounting/auditing, or accounting theory; and 6 semester (8 quarter) hours in accounting above the elementary or introductory level.)

Accounting and business internships are not accepted towards the accounting or business requirements. No more than 6 semester hours can be used towards the 150 hour requirement. Refer to the application materials for more information.

Credit obtained from accredited junior, community or two-year" college prior to, or concurrently with, the enrollment at the four-year degree awarding institution, will be recognized to the extent it is recognized by the four-year institution and transferred to its official transcript as credit earned. Credit obtained at junior, community, or two-year colleges after the completion of the course work required at the four-year institution will not be accepted.

Educational requirements must be met at the time of application. Official transcripts must be received by CPA Examination Service at the time of application.

Candidates who have sat for the examination prior to January 1, 2004, with qualifications under the law in effect prior to the May 1997 examination (i.e., before the 150 hour requirement), and who have not yet submitted updated applications, must submit initial applications and transcripts demonstrating completion of the 150 college semester hour requirements.

Candidates who completed their educational requirements outside the United States must have their credentials evaluated by Foreign Academic Credentials Services, Inc.

Foreign Academic Credentials Service, Inc.
P.O. Box 400
Glen Carbon, IL 62034
Tel: (618) 656-5291
Fax: (618) 656-5292
www.facsusa.com

For more information, click here to visit the Louisiana State Board of Accountancy.

Click Here to Download a List of Post University Courses That Can Be Used to Meet Louisiana's Course Requirements

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