Information is current at the time of the most recent update. Students who plan to pursue licensure outside the Commonwealth of Pennsylvania are strongly encouraged to contact the appropriate state licensing agency for the most current requirements and procedures. Last Updated: October 19, 2020
General resources that provide information on certification/licensure by state or territory:
Alabama
Accounting
X
A certificate is initially obtained which does not allow the individual full privileges as a CPA. After additional requirements are met, the certificate holder may receive a license or permit. Only those CPAs holding an active license or permit are considered substantially equivalent. (
Connecticut
Accounting
X
A certificate is initially obtained which does not allow the individual full privileges as a CPA. After additional requirements are met, the certificate holder may receive a license or permit. Only those CPAs holding an active license or permit are considered substantially equivalent.
District of Columbia
Accounting
X
Nursing
X
In response to COVID-19, DC Health has waived all licensure requirements for practitioners who are licensed in good standing in another jurisdiction.
Guam
Accounting
X
Currently has more than one path to licensure, with at least one path meeting the 3E criteria of the UAA (baccalaureate degree or higher with 150 semester hours, minimum one year experience and Uniform CPA Examination). Based on their current laws/rules, these states have passed legislation terminating the alternative paths within the time limits set forth by the UAA and Substantial Equivalency Guidelines in Section A of Appendix C.
Hawaii
Accounting
X
A certificate is initially obtained which does not allow the individual full privileges as a CPA. After additional requirements are met, the certificate holder may receive a license or permit. Only those CPAs holding an active license or permit are considered substantially equivalent.
Illinois
Accounting
X
A certificate is initially obtained which does not allow the individual full privileges as a CPA. After additional requirements are met, the certificate holder may receive a license or permit. Only those CPAs holding an active license or permit are considered substantially equivalent.
Nursing
X
Separate application processes for those who intially gained license in another state and those who have not. For those who received a license from another site they would be certified by . Otherwise they are certified through .
Kansas
Accounting
X
A certificate is initially obtained which does not allow the individual full privileges as a CPA. After additional requirements are met, the certificate holder may receive a license or permit. Only those CPAs holding an active license or permit are considered substantially equivalent.
Massachusetts
Accounting
X
Nebraska
Accounting
X
A certificate is initially obtained which does not allow the individual full privileges as a CPA. After additional requirements are met, the certificate holder may receive a license or permit. Only those CPAs holding an active license or permit are considered substantially equivalent.
New Hampshire
Accounting
X
New York
Accounting
X
Currently meets the 3E pathway requirement for substantial equivalency under the UAA, and also has an historic pathway to licensure that can apply in specific cases with explicit board approval.
North Carolina
Accounting
X
North Dakota
Accounting
X
Northern Mariana Islands
Accounting
X
Ohio
Accounting
X
Currently meets the 3E pathway requirement for substantial equivalency under the UAA, and also has an historic pathway to licensure that can apply in specific cases with explicit board approval.
Oklahoma
Accounting
X
A certificate is initially obtained which does not allow the individual full privileges as a CPA. After additional requirements are met, the certificate holder may receive a license or permit. Only those CPAs holding an active license or permit are considered substantially equivalent.
Pennsylvania
Accounting
X
Rhode Island
Accounting
X
South Carolina
Accounting
X
South Dakota
Accounting
X
Virgin Islands (U.S.)
Accounting
X
Currently has more than one path to licensure, with at least one path meeting the 3E criteria of the UAA (baccalaureate degree or higher with 150 semester hours, minimum one year experience and Uniform CPA Examination). Based on their current laws/rules, these states have passed legislation terminating the alternative paths within the time limits set forth by the UAA and Substantial Equivalency Guidelines in Section A of Appendix C.
West Virginia
Accounting
X
