State requirements

Louisiana CPA Requirements (2026): Exam and License

Louisiana exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.

Checkpoint 1

Can I take the exam?

Degree + courses

Louisiana’s exam instructions require qualifying degree and subject education, generally 24 accounting and 24 business credits, with a specified graduate-accounting alternative.

Check exam entry

Checkpoint 2

Can I obtain the license?

Louisiana’s board currently lists three combinations: bachelor’s-plus-30 or qualifying post-bachelor’s education with one year, and bachelor’s education with two years.

Degree, concentration, qualifying experience, and any additional application conditions must be checked together.

Review license choices

Permission to sit

Louisiana CPA Exam eligibility

Louisiana’s exam instructions require qualifying degree and subject education, generally 24 accounting and 24 business credits, with a specified graduate-accounting alternative.

  • NASBA describes the 21-credit graduate accounting variation; use the exact option for your transcript.
  • Louisiana’s application rules include 120 days of state presence within one year and three qualifying Louisiana references who have known the candidate for 12 months.

Map your transcript

Louisiana accounting and business coursework

Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.

Louisiana coursework by exam or license checkpoint. Credits are semester credits unless academic units are specified.
CheckpointAccountingBusiness / related subjectsDegree and other conditions
Common exam option24 credits24 creditsQualifying degree
Graduate accounting variation21 qualifying graduate accounting creditsCheck the selected education optionNASBA’s graduate-course conditions apply
01

Collect the evidence

Degree award, official transcript, course descriptions, and any required evaluation.

02

Map accepted subjects

Separate accounting, business, ethics, and other required subjects without assuming overlap.

03

Resolve the exact gap

Ask about the disputed course or condition before paying for another class or application.

Education plus experience

Louisiana CPA license pathways

Louisiana’s board currently lists three combinations: bachelor’s-plus-30 or qualifying post-bachelor’s education with one year, and bachelor’s education with two years.

Licensing choices and conditions. Source review: 2026-09-15. Future or unresolved availability is stated in the route and timeline.
Route / availabilityEducationExperience
Additional-30 routeQualifying bachelor’s degree plus 30 credits1 year within the applicable lookback
Post-bachelor’s routeQualifying post-bachelor’s degree1 year within the applicable lookback
Bachelor’s routeQualifying bachelor’s degree2 years within the applicable lookback
  • The qualifying experience must fit the board’s four-year lookback.
  • Older NASBA 150-only licensing wording does not override the current board pathway instructions.

Dates that affect your decision

Planning for Louisiana CPA requirements in 2027

For 2027, work backward from application records, residency/reference timing, and the experience lookback rather than the credit total alone.

No separate 2027 change is asserted in this review. Use the dated requirements above for planning and confirm any later change with the authority before applying. A new calendar year alone does not change the rule.

Worked planning example

Education is ready, Louisiana references are not

Illustrative candidate scenario, not an eligibility determination.

Starting point

Your degree and course counts appear sufficient, but you recently moved to Louisiana.

What the rules mean

Education alone does not settle the application. The state-presence and reference conditions need their own evidence.

Next action

Confirm the timing of your presence and three references before paying, and use the waiting period to prepare for the first section.

From education to an appointment

How to apply and prepare in Louisiana

  1. 1

    Confirm the application owner

    Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.

  2. 2

    Prepare the education record

    Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.

  3. 3

    Apply for a section you can prepare for

    After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.

  4. 4

    Use the Notice to Schedule

    Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.

  5. 5

    Complete the exam and license file

    Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.

This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.

Budget separate charges

Louisiana CPA exam and application fees

These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.

Charges reviewed 2026-09-15. Unlisted charges are not assumed to be free.
ChargePublished amountWhat it coversOfficial source
Education evaluation$96.00Evaluation charge listed by NASBA. Foreign-education evaluation may be separate.Verify this charge
Exam section application$96.00Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections.Verify this charge
Each exam section$268.59One section’s examination charge, separate from its application charge.Verify this charge
Build a budget with your verified fees
Free PDF starter pack

Get six CPA MCQ practice PDFs

We will email you one MCQ practice PDF for each of AUD, FAR, REG, BAR, ISC, and TCP.

Frequently Asked Questions

What are the Louisiana CPA Exam requirements in 2026?
Louisiana’s exam instructions require qualifying degree and subject education, generally 24 accounting and 24 business credits, with a specified graduate-accounting alternative. NASBA describes the 21-credit graduate accounting variation; use the exact option for your transcript. Louisiana’s application rules include 120 days of state presence within one year and three qualifying Louisiana references who have known the candidate for 12 months.
Does Louisiana require 150 hours for CPA licensure in 2026?
Louisiana’s board currently lists three combinations: bachelor’s-plus-30 or qualifying post-bachelor’s education with one year, and bachelor’s education with two years. Additional-30 route: Qualifying bachelor’s degree plus 30 credits; 1 year within the applicable lookback. Post-bachelor’s route: Qualifying post-bachelor’s degree; 1 year within the applicable lookback. Bachelor’s route: Qualifying bachelor’s degree; 2 years within the applicable lookback.
How should I plan for Louisiana CPA requirements in 2027?
For 2027, work backward from application records, residency/reference timing, and the experience lookback rather than the credit total alone.
Are Louisiana exam eligibility and licensing the same?
They are separate checkpoints. Education alone does not settle the application. The state-presence and reference conditions need their own evidence. Confirm the timing of your presence and three references before paying, and use the waiting period to prepare for the first section.
What should I confirm before applying in Louisiana?
The board lists these paths currently, but their precise commencement date was not established in this review.
Does a CPAPass account apply for my Louisiana license?
No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.

Evidence and review dates

Official Louisiana requirements sources

Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.