CPA REG Eligibility by State

Eligibility depends on your jurisdiction

REG is a section of the Uniform CPA Examination, but candidates do not qualify under one national set of education requirements. NASBA states that exam eligibility varies by jurisdiction, which may set education, experience or residency conditions. The board where you apply reviews your record and determines whether you may proceed to an exam-section application.

Start with the jurisdiction where you expect to apply for CPA licensure, then read that board's current exam-eligibility rules. Consider residency rules, how foreign education is evaluated, whether a degree must be conferred before applying, which courses count as upper-level accounting or business, how official records must be delivered, and whether ethics education is required at exam or licensing stage. A requirement on a review-course website may be incomplete or may refer to a different jurisdiction.

Do not confuse being allowed to sit for REG with being ready to receive a CPA certificate. A jurisdiction can let candidates take the exam after meeting a lower or different set of educational criteria, while requiring further education, experience, ethics coursework or other evidence for licensure. Passing REG also does not waive the other CPA exam sections.

Exam eligibility and licensure are different checkpoints

The vocabulary varies. A board may call its initial review an education evaluation, Application of Intent, exam application or something else. The name of a form does not tell you whether it is the only step. For example, Texas uses an Application of Intent to review education and background, followed by a separate Eligibility Application for each exam section. California reviews an exam application and then routes approved section selections through its own process.

California example: exam requirements in 2026

California's Board of Accountancy lists a bachelor's degree and completion of 24 semester units in accounting and 24 semester units in business-related subjects for a standard non-contingent exam applicant. Required degree and course completion must appear on official transcripts or approved foreign credential evaluations. The board also offers contingent application routes for certain students nearing completion, with documentation conditions.

One early-entry route is for an enrolled candidate within 180 days of completing the education requirements. California requires evidence of completed coursework and a Certificate of Enrollment form. The candidate must provide proof of all required education within 240 days of applying or can lose exam credit earned under the contingent approval. A separate master's-program route has its own degree-conferral and registrar-letter conditions. These are specific exceptions with precise documentation, not a general rule that every student can sit before completing school.

California's licensure education pathway is changing. The Board's current materials describe a transition in requirements, including a future three-semester-unit accounting ethics component, with the updated requirements scheduled to take effect January 1, 2027 subject to final regulations. Candidates should distinguish the rule applicable to the date and pathway of their own exam or license application. Passing sections while using an early-entry route does not erase the obligation to complete the required education.

Texas example: Pathway B effective August 1, 2026

Texas introduced Pathway B for exam and certification requirements effective August 1, 2026. For exam eligibility under that pathway, the Texas State Board of Public Accountancy lists a completed bachelor's degree from a Board-recognized institution, at least 120 semester hours, 24 semester hours of upper-level accounting coursework, 21 semester hours of upper-level business coursework, and a three-semester-hour accounting or business ethics course. The 24 accounting hours include specified courses in regulation, audit, tax and accounting information systems or data analytics, plus selected additional accounting subjects.

Texas distinguishes the Pathway B course threshold to sit from the requirements to receive the certificate. For Pathway B certification, the board lists 27 semester hours of upper-level accounting, 24 semester hours of upper-level business including ethics, and two years of qualifying non-routine accounting experience supervised by a licensed CPA in good standing, in addition to the degree and 120 total hours. The 3-hour ethics course must be completed before certification. This difference is a concrete example of why an exam eligibility summary should not be treated as a complete licensure checklist.

Texas also retains Pathway A. The board describes Pathway A at a high level as a bachelor's or graduate degree, 150 semester hours and one year of work experience. Applicants should compare the detailed exam and certification rules for the selected pathway and any applicable transition provisions. Do not combine the 120-hour figure from one pathway with the experience or course rules from another.

This comparison is intentionally limited to examples, not a complete fifty-state chart. Even two boards with the same total credit threshold may classify accounting subjects differently, use different upper-division definitions, or require different forms and delivery methods. State rules can also change on an effective date, as Texas's new pathway demonstrates. Apply the current text for your own candidate status.

In California, the standard exam route and student routes have separate documentation rules. A candidate already holding the degree and required coursework submits evidence on official transcripts or accepted evaluations. A candidate seeking early admission must be within the permitted completion window and have the institution complete the designated enrollment documentation. Missing the follow-up proof deadline can affect credit earned while provisionally admitted. Read the specific route before assuming that a degree in progress is enough.

Texas Pathway B's accounting coursework is also specified by subject. The board identifies 12 upper-level hours distributed across regulation or intermediate accounting, auditing, taxation, and accounting information systems or data analytics. The other required upper-level accounting hours must come from its selected course list. A transcript with the right total number of credits can still fall short if its courses do not match the required categories.

How to compare your record with a board's rules

1. Choose the state or territory where you plan to seek the CPA credential. Check whether it has residency, citizenship, age or other jurisdiction-specific conditions.
2. Download the current education and exam application checklist. Record the effective date and pathway that apply to you.
3. List your degree, total semester or quarter hours, and each accounting, business and ethics course. Keep course descriptions for classes whose title does not make the content obvious.
4. Request official transcripts from every institution as the board directs. If you studied outside the United States, use the evaluator or report format accepted by that jurisdiction.
5. Separate courses required to sit from any additional courses required for certification. Also separate exam requirements from experience and ethics requirements.
6. Ask the board or its designated evaluator to resolve course classification or transition questions before relying on an assumption.

Quarter hours and semester hours are not interchangeable by simply copying the number. Boards publish conversion rules or use evaluation services to determine equivalencies. Likewise, a course's title alone may not establish that it qualifies as upper-level accounting or business coursework. Retain syllabi and course descriptions if the board requests evidence of subject matter.

A useful personal worksheet has one row per rule and columns for the source, hours required, hours completed, evidence document, and unresolved question. Keep exam eligibility and licensure requirements on separate tabs or in clearly separate sections. For example, if the exam route allows an application at 120 hours but the certificate route requires more course categories or work experience, record the gap rather than assuming it disappears after the exam.

Ask the board how it treats courses that overlap categories, pass/fail credit, community-college work, transfer credits and courses completed outside the country. A course may be acceptable for total college hours yet fail to satisfy a specific accounting subject requirement. The board's answer should guide the plan before you pay application or transcript-evaluation costs.

International education adds a separate evaluation step. A foreign credential report can describe the U.S. equivalency of your degree and credits, but NASBA notes that the report is prepared for a particular jurisdiction and does not independently decide eligibility. The board still applies its own rules to the evaluated record. If you plan to transfer exam credit or apply for licensure in a second jurisdiction, confirm what documents that board requires.

Choosing where to apply

NASBA says candidates may apply to a jurisdiction if they meet its eligibility rules, though some jurisdictions have residency requirements. The relevant choice is not a workaround for education rules. Before choosing, consider where you intend to be licensed, which board will review your degree, what additional records it requires and how you will later transfer scores if your plans change.

Applying in one place and testing at a Prometric center elsewhere are separate decisions. NASBA allows candidates to sit at many centers outside their jurisdiction, subject to appointment availability and any international administration charge. The board that determines your eligibility remains the board for your candidate record. Testing across a state line does not make you eligible for another state's license.

Some candidates choose a jurisdiction because they plan to live or work there; others have multiple possible destinations. Compare not just the first exam application but the whole path to certification, including credit transfer, experience verification and any future mobility requirements. If your employer or school encourages you to apply through a particular state, check that choice against where you will seek a license and whether the state's rules fit your completed education.

Documents to prepare

• Official transcripts from every college or university the board requires, sent in its accepted way.
• Foreign credential evaluation, where applicable, prepared for the selected jurisdiction.
• Course descriptions or syllabi to support subject classifications when requested.
• Proof of degree conferral or approved enrollment documentation for a contingent application.
• Identification and name details that will match your future Notice to Schedule and test-center identification.
• Separate notes on exam eligibility, remaining licensure education, experience and ethics requirements.

A transcript review can take longer than the online form itself. Build processing time into your study and booking plan, especially if you need records from several institutions or a credential evaluation. Do not pay for an exam section until you understand the NTS window and your likely appointment date.

The short answer is that the licensing jurisdiction, not REG itself, determines who may sit. Use state examples as illustrations and apply the current board rules to your own record and pathway.