https://nasba.org/exams/cpaexam/louisiana/
Eligibility for ExaminationYou must be of good moral character and meet the following educational requirements: - have earned a baccalaureate or higher degree from an academic institution recognized by the Board; and
- have completed a minimum of 150 semester (225 quarter) hours of postsecondary, graduate or postgraduate education at an institution(s) recognized by the Board (refer to the “150 Hour Requirement” section below); and
- have completed 24 semester (36 quarter) hours of business courses other than accounting, including at least 3 semester (4 quarter) hours in commercial law as it affects accountancy; and
- have completed an accounting concentration above the introductory level of 24 semester (36 quarter) hours at the undergraduate level OR 21 semester (31.5 quarter) hours on the graduate level, to include the following:
Undergraduate Level | Semester Hours | Quarter Hours | Graduate Level | Semester Hours | Quarter Hours | Intermediate Accounting | 6 | 8 | Intermediate Accounting | 3 | 4 | Cost Accounting | 3 | 4 | Cost Accounting | 3 | 4 | Income Tax Accounting | 3 | 4 | Income Tax Accounting | 3 | 4 | Auditing | 3 | 4 | Auditing | 3 | 4 |
Accounting electives must include 3 semester (4 quarter) hours in advanced financial accounting, not-for-profit accounting/auditing, or accounting theory; and 6 semester (8 quarter) hours in accounting above the elementary or introductory level. All educational transcripts and/or foreign evaluations are required to be submitted at the time of application. You may submit official educational transcripts and/or foreign evaluations to CPAES.
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