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When new pathways go into effect for each state

Tracking national implementation dates

Updated: Aug. 28, 2026

Are you a CPA candidate or someone helping candidates navigate their certificate process? While the United States sees positive change with CPA credentialing throughout individual licensing jurisdictions, it can be difficult to understand how each state approaches licensing requirements.

This page shares when each state's new licensing requirements take effect, and shares links to each respective state's board of accountancy to better understand its requirements.

Please verify with each state for its specific requirements to obtain a CPA license.

This page is regularly updated to track progress in all United States licensing jurisdictions. Please email Corey Butler at cbutler@mncpa.org with any updates. The map was created with mapchart.net.

National implementation dates

State Board of Accountancy websites Pathways effective date
Alabama Alabama State Board of Public Accountancy 10/1/2026
Alaska Alaska Board of Public Accountancy In effect
Arizona Arizona State Board of Accountancy 12/31/2026
Arkansas Arkansas State Board of Public Accountancy In effect
California California Board of Accountancy 1/1/2027
Colorado Colorado Board of Accountancy 1/1/2027
Connecticut Connecticut State Board of Accountancy In effect
Delaware Delaware Board of Accountancy In effect
Georgia Georgia State Board of Accountancy In effect
Hawaii Hawaii Board of Public Accountancy In effect
Idaho Idaho Board of Accountancy In effect
Illinois Illinois Board of Examiners 1/1/2027
Indiana Indiana Professional Licensing Agency 1/1/2027
Iowa Iowa Accountancy Examining Board In effect
Kansas Kansas Board of Accountancy In effect
Kentucky Kentucky Board of Accountancy In effect
Louisiana Louisiana State Board of CPAs In effect
Maryland Maryland Board of Public Accountancy 10/1/2026
Minnesota Minnesota Board of Accountancy In effect
Mississippi Mississippi State Board of Public Accountancy In effect
Missouri Missouri Board of Accountancy In effect
Montana Montana Board of Public Accountants In effect
Nebraska Nebraska Board of Public Accountancy In effect
Nevada Nevada State Board of Accountancy In effect
New Hampshire New Hampshire Board of Accountancy In effect
New Jersey New Jersey State Board of Accountancy In effect
New Mexico New Mexico Public Accountancy Board In effect
New York New York State Office of the Professionals 11/21/2026
North Carolina North Carolina Board of CPA Examiners In effect
Ohio Accountancy Board of Ohio In effect
Oklahoma Oklahoma Accountancy Board 11/1/2026
Oregon Oregon Board of Accountancy In effect
Pennsylvania Pennsylvania State Board of Accountancy In effect
Puerto Rico Puerto Rico Board of Accountancy In effect
Rhode Island Rhode Island Board of Accountancy In effect
South Carolina South Carolina Board of Accountancy In effect
South Dakota South Dakota Board of Accountancy In effect
Tennessee Tennessee State Board of Accountancy In effect
Texas Texas State Board of Public Accountancy In effect
Utah Utah Division of Professional Licensing In effect
Vermont Vermont Board of Accountancy In effect
Virginia Virginia Board of Accountancy In effect
Washington Washington State Board of Accountancy In effect
Washington, D.C. District of Columbia Board of Accountancy TBD
West Virginia West Virginia Board of Accountancy In effect
Wisconsin Wisconsin Accounting Examining Board In effect