Louisiana CPA Exam Requirements


For Candidates in Louisiana that have not Taken the Uniform CPA Exam

The State Board of Certified Public Accountants of Louisiana was established more than a hundred years ago and has maintained the integrity of the CPA credential by maintaining licensing standards and enforcing rules ever since. The board is made up seven CPA members nominated by the Society of Louisiana CPAs, who are then appointed by the Governor.

Applicants applying to take the Uniform CPA exam in Louisiana will apply for the test directly through NASBA.

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Education Requirements

Louisiana requires that applicants earn at least a bachelor’s degree and 150 semester hours before taking the Uniform CPA exam. The degree must consist of:

  • A minimum of 24 semester hours of accounting courses
    • Six hours of intermediate accounting
    • Three hours of cost accounting
    • Three hours of auditing
    • Three hours of income tax accounting
    • Nine hours of accounting electives
      • Three hours must cover advanced financial accounting, not-for-profit accounting or auditing, or accounting theory
      • Six hours must be completed in upper-level accounting
  • A minimum of 24 semester hours of business courses
    • Includes at least three semester hours in commercial law affecting accountancy

General Requirements

  • Applicants are required to be a resident of Louisiana before taking the CPA exam
    • Residency means applicants must live in the state for at least 120 days within the year they wish to take the exam
  • Applicants must provide three character references
    • Cannot include relatives, roommates, students, professors, or a person who has an investment with the applicant
    • References must come from residents of Louisiana
    • References must know applicant for a minimum of 12 months
  • Applicants must submit official transcripts to CPAES from each college or university attended
    • Transcripts must be issued by the office of the Registrar

Fee Requirements

The following fees must be paid before the CPA exam can be taken in Louisiana:

  • Application fee – $130
  • Registration fee
    • All four examination sections – $110
    • Three examination sections – $95
    • Two examination sections – $80
    • One examination section – $65
  • Examination Fees
    • Auditing and Attestation (AUD) – $192.03
    • Financial Accounting and Reporting (FAR) – $192.03
    • Business Environment and Concepts (BEC) – $172.51
    • Regulation (REG) – $172.51

Prometric testing centers in Louisiana are located in these cities:

  • Alexandria
  • Baton Rouge
  • Lake Charles
  • Metairie
  • Bossier City

Already passed the CPA Exam and looking for additional licensing requirements in Louisiana? – Click Here