CPA (Certified Public Accountant)
State-by-state licensing requirements, salary data, and career ROI
What Is a CPA?
Certified Public Accountants handle auditing, tax preparation, financial planning, and business consulting. The CPA license is one of the most rigorous professional certifications — requiring 150 semester hours of college education (more than a bachelor's degree), passing the four-part Uniform CPA Exam, and completing supervised work experience. CPAs work in public accounting firms, corporations, government, and private practice.
The Landscape
Conversely, the lowest median salaries are typically found in the Southern and some Midwestern states, such as Mississippi ($64,170) and Arkansas ($64,180). A notable outlier is Hawaii ($67,820), which, despite its high cost of living, offers significantly lower CPA salaries compared to other high-COL areas, likely due to a smaller, more isolated market. While all states require licensing to use the CPA title, the path to obtaining it varies considerably, with some states like Connecticut and Alaska requiring 4,000 hours of experience, double the more common 2,000-hour standard, while Pennsylvania stands out with a lower 1,600-hour requirement.
Beyond experience hours, candidates should be aware of state-specific nuances: some require additional ethics exams (like California or Texas), while others (New York, Florida) have very specific coursework distribution requirements. These differences can significantly impact the time and effort needed to become licensed, making initial state selection a strategic decision.
CPA (Certified Public Accountant) by State
Click any state for detailed requirements, salary percentiles, and ROI analysis.
| State | License Required | Median Salary | vs. National | Time to Complete |
|---|---|---|---|---|
| Alabama | Yes | $71,070 | -13.0% | 1-2 years post-bachelor's degree |
| Alaska | Yes | $81,950 | +0.3% | Varies (typically 2-4 years post-bachelor's degree, plus exam and application processing time) |
| Arizona | Yes | $78,620 | -3.7% | Varies (typically 1-3 years post-bachelor's degree for education, plus experience and exam) |
| Arkansas | Yes | $64,180 | -21.4% | 1-3 years post-bachelor's degree (1 year with 150 semester hours or graduate degree) |
| California | Yes | $96,360 | +18.0% | 1-2 years post-bachelor's degree |
| Colorado | Yes | $90,030 | +10.2% | 1-3 years post-bachelor's degree (30 months to pass exam) |
| Connecticut | Yes | $89,630 | +9.7% | 2-4 years post-bachelor's degree |
| Delaware | Yes | $84,560 | +3.5% | 1-3 years post-bachelor's degree (1 year experience for 150 credits/master's, 2 years for 120 credits) |
| District of Columbia | Yes | $103,030 | +26.1% | 6-7 years on average |
| Florida | Yes | $78,470 | -3.9% | 1-3 years post-bachelor's degree (can sit for exam with 120 hours) |
| Georgia | Yes | $80,100 | -1.9% | 1-3 years post-bachelor's degree (can vary based on education pathway and experience) |
| Hawaii | Yes | $67,820 | -17.0% | Varies (18-month exam window) |
| Idaho | Yes | $64,840 | -20.6% | 1-3 years post-bachelor's degree |
| Illinois | Yes | $79,300 | -2.9% | Varies (CPA Exam must be passed within 30 months of the first passed section) |
| Indiana | Yes | $77,410 | -5.2% | 2-4 years |
| Iowa | Yes | $74,290 | -9.0% | 1-3 years post-bachelor's degree |
| Kansas | Yes | $76,400 | -6.5% | 5+ years |
| Kentucky | Yes | $72,220 | -11.6% | Varies (exam must be passed within 30 months, license application within 5 years of passing last exam section) |
| Louisiana | Yes | $69,540 | -14.9% | 1-3 years post-bachelor's degree |
| Maine | Yes | $77,680 | -4.9% | 2-4 years post-bachelor's degree |
| Maryland | Yes | $84,890 | +3.9% | 1-3 years post-bachelor's degree |
| Massachusetts | Yes | $96,580 | +18.2% | 6-7 years |
| Michigan | Yes | $77,720 | -4.8% | 5+ years |
| Minnesota | Yes | $81,100 | -0.7% | 1-3 years post-bachelor's degree |
| Mississippi | Yes | $64,170 | -21.4% | Varies (NTS valid for 6 months) |
| Missouri | Yes | $73,210 | -10.4% | 2-5 years post-bachelor's degree |
| Montana | Yes | $74,400 | -8.9% | 1-3 years post-bachelor's degree (exam must be passed within a rolling 18-month period) |
| Nebraska | Yes | $69,980 | -14.3% | Varies (typically 2-4 years post-bachelor's degree for education and experience, plus exam time) |
| Nevada | Yes | $78,220 | -4.2% | 2-4 years |
| New Hampshire | Yes | $82,830 | +1.4% | Varies (1-3 years post-bachelor's degree for education, 18 months for exam, 1 year experience) |
| New Jersey | Yes | $101,340 | +24.1% | 2-5 years post-bachelor's degree |
| New Mexico | Yes | $77,420 | -5.2% | 1-3 years post-bachelor's degree |
| New York | Yes | $101,780 | +24.6% | 1-3 years post-bachelor's degree |
| North Carolina | Yes | $80,490 | -1.5% | 6-8 years from start of college to licensure |
| North Dakota | Yes | $72,180 | -11.6% | 1-4 years post-bachelor's degree |
| Ohio | Yes | $77,640 | -4.9% | 1-3 years post-bachelor's degree (can take up to 6 years) |
| Oklahoma | Yes | $76,820 | -6.0% | Varies (exam must be completed within 30 months of first passing score) |
| Oregon | Yes | $81,130 | -0.7% | Varies (typically 2-4 years post-bachelor's degree) |
| Pennsylvania | Yes | $77,330 | -5.3% | Varies (typically 1-3 years post-bachelor's degree for education, exam, and experience) |
| Rhode Island | Yes | $90,040 | +10.2% | 1 year post-exam |
| South Carolina | Yes | $73,180 | -10.4% | Varies (CPA Exam must be passed within 36 months) |
| South Dakota | Yes | $77,310 | -5.4% | 1-3 years post-bachelor's degree (for experience) + 18 months (for exam) |
| Tennessee | Yes | $75,500 | -7.6% | Varies (1-3 years post-bachelor's degree for experience with 150 hours education) |
| Texas | Yes | $80,000 | -2.1% | 1-3 years post-bachelor's degree (varies based on individual progress) |
| Utah | Yes | $75,100 | -8.1% | 6-9 years post-high school (typically 1-3 years post-bachelor's degree for exam and licensure) |
| Vermont | Yes | $76,990 | -5.7% | 1-3 years post-bachelor's degree |
| Virginia | Yes | $84,190 | +3.1% | Varies (CPA Exam must be passed within 30 months of passing the first section) |
| Washington | Yes | $96,180 | +17.8% | 1-3 years post-bachelor's degree (minimum 12 months experience) |
| West Virginia | Yes | $74,520 | -8.8% | 1-3 years post-bachelor's degree |
| Wisconsin | Yes | $78,150 | -4.3% | 1-3 years |
| Wyoming | Yes | $77,400 | -5.2% | 1-4 years post-bachelor's degree |
Highest-Paying States for CPAs
| # | State | Median Salary | Employment |
|---|---|---|---|
| 1 | District of Columbia | $103,030 | 9,600 |
| 2 | New York | $101,780 | 111,860 |
| 3 | New Jersey | $101,340 | 43,540 |
| 4 | Massachusetts | $96,580 | 45,520 |
| 5 | California | $96,360 | 173,370 |
| 6 | Washington | $96,180 | 37,400 |
| 7 | Rhode Island | $90,040 | 5,980 |
| 8 | Colorado | $90,030 | 35,580 |
| 9 | Connecticut | $89,630 | 16,590 |
| 10 | Maryland | $84,890 | 25,630 |