Louisiana CPA Exam and License Requirements

Publication Date :

10 May, 2023

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Louisiana CPA Exam

Louisiana CPA (Certified Public Accountant) License is the highest authentication of the accounting profession in the state. The state serves a favorable tax structure, low cost, and strong infrastructure for companies to thrive, creating demand for a skilled workforce. Candidates who pass the CPA Exam and meet the license requirements of Louisiana can rely on its growing economy to advance their career prospects.

The State Board of CPAs of Louisiana grants the license to eligible individuals. It lays down the guidelines for licensure and regulates the professional practice of CPAs in the state. It also ensures license holders stay up-to-date in the profession by setting up continuing professional education requirements.

The state observes a one-tier licensing methodology. Accordingly, candidates are not eligible to receive the CPA certificate on passing the CPA Examination. Instead, they receive the CPA license after completing the stipulated preconditions. The state also permits candidates to take the CPA Exam at chosen international locations.

The Pelican State nurtures a wide range of industries - Agriculture, Oil, Natural Gas, Chemicals, and Commercial Fishing. A well-diversified economy requires finance professionals who can plan and execute investments. Hence, there is no dearth of opportunities for CPAs in the state.

To get started on the path, begin with checking out the Louisiana CPA exam and license requirements in detail.

Particulars	Details
Licensing Agency	State Board of CPAs of Louisiana
Licensing Pattern	1-tier
Minimum Age	18 years
Residency	Required
U.S. Citizenship	Not required
Social Security Number	Required
Education Requirement	For Examination	A bachelor’s degree
For License	150 semester hours with a bachelor’s degree
Examination Requirement	Pass all CPA exam sections within 18 months
Experience Requirement	1 year (2,000 hours)
Ethics Requirement	None

Contents

Louisiana CPA Exam Requirements

Eligibility Requirements
Fees
Required Documents

Louisiana CPA License Requirements

Education Requirements
Exam Requirements
Experience Requirements

Continuing Professional Education (CPE)

Louisiana Exam Information & Resources

Louisiana CPA Exam Requirements

CPA Exam is a 16-hour long online licensure test segregated into four sections. It verifies the applicant’s ability and know-how to succeed as a CPA.

Applicants must successfully finish the examination within 18 months from when they took up the first cleared section. The passing grade for each section is 75 points on a scale of 0-99.

The American Institute of Certified Public Accountants (AICPA), the state boards, the National Association of State Boards of Accountancy (NASBA), and Prometric oversee the exam administration process.

The four CPA exam sections are as follows:

Financial Accounting & Reporting (FAR Exam)
Auditing & Attestation (AUD Exam)
Regulation (REG Exam)
Business Environment & Concepts (BEC Exam)

Each of the sections mentioned above is four-hour long with five testlets. The question types comprise Multiple-choice Questions (MCQs), Task-based Simulations (TBSs), and Written Communication Tasks (WCTs).

Particulars	Exam Details
Sections	4
Testlets	5 per section
Question Types	3
Exam Time	4 hours per section
Passing Score	75 points or more
Time Limit for Passing (all sections)	18 months

Eligibility Requirements

General Requirements:

Good moral character
- Reference from three Louisiana residents who have known the candidate for at least 12 months
- Acceptable references must be from CPAs or substantial and representative business or professional individuals
Residency
- Continuous Louisiana residency for 120 days within one year prior to the initial exam date

Educational Requirements:

A baccalaureate degree from a board-recognized college or university, including:

24 semester (36 quarter) hours of business courses (except accounting) with a minimum 3 semester (4 quarter) hours in commercial law
24 semester (36 quarters) hours of undergraduate-level OR 21 semester (31.5 quarters) hours of the graduate-level accounting

Accounting Courses	Undergraduate Semester Hours	Graduate Semester Hours
intermediate	6 hours	3 hours
income tax	3 hours	3 hours
Cost accounting	3 hours	3 hours
Auditing (external reporting)	3 hours	3 hours
accounting electives	3 hours	3 hours
non-elementary level additional accounting	6 hours	6 hours
Total	24 hours	21 hours

Candidates must acquire three semester hours in accounting electives from either not-for-profit accounting, advanced financial accounting, or accounting theory.

Louisiana CPA Exam & Education Requirements

Ensure to meet the educational requirement at the time of application. Then, apply for the test through CPA Examination Services (CPAES). Please check the NASBA portal for the complete procedure.

Candidates may also utilize NASBA Advisory Evaluation Service to review the documents and disclose any educational defects before submitting the initial application.

Fees

Initial applicants:

Particulars	Examination Fees	Total Fees
Application Fee	-	$160
Registration Fee	-	-
Exam sections	-	-
AUD	$238.15	-
BEC	$238.15	-
FAR	$238.15	-
REG	$238.15	$952.6
Total Fees	$952.6	$1,112.6

Re-examination applicants:

Particulars	Examination Fees	Total Fees
Application Fee	-	-
Registration Fee	-	$80
Exam sections	-	-
AUD	$226.15	-
BEC	$226.15	-
FAR	$226.15	-
REG	$226.15	$904.6
Total Fees	$904.6	$984.6

In Louisiana, it is impermissible to back off from the exam or request a Notice-to-Schedule (NTS) extension. Howbeit, applicants under challenging situations may contact the state board office and request an NTS extension or a partial exam fee repayment.

Both application and examination fees are non-refundable. So, schedule and pay up for the section(s) attemptable within the NTS window, i.e., nine months. Effective January 1, 2022, the NTS will remain valid for six months from the issuance date.

Required Documents

Submit the following documents to CPAES.

The evaluation agencies for foreign credential evaluation are:

NASBA International Evaluation Services (NIES)
Foreign Academic Credentials Service (FACS)

The college or university may also deliver e-transcripts directly to NASBA. However, please refrain from sending photocopies of documents as they are viewed as unofficial and, thus, unacceptable.

Louisiana CPA License Requirements

Here lie the required qualifications for a Louisiana CPA License:

At least 18 years of age
Good moral character
150 semester hours of education
Successfully passed the Uniform CPA Exam
1 year of relevant work experience
State residency
Social Security Number (SSN)
Execution of a board-prescribed oath

Submit the CPA licensure application through the Louisiana state board with the required fees ($100) and necessary documents. For more information, kindly visit the state board website.

Education Requirements

Louisiana CPA licensure applicants must gain at least 150 semester hours (225 quarter hours) of postsecondary, graduate, or postgraduate education at the board-recognized institute(s) along with:

24 hours in specific non-duplicative accounting courses
24 hours in specific non-duplicative business courses

Applicants must fulfill the educational requirements within five years of passing the CPA Exam. Else, their exam scores stand nullified.

Exam Requirements

Candidates must pass the Uniform CPA Examination within the rolling 18-month period. Each of the four sections has a passing grade of 75 points on a scale of 0-99. Refer to the Louisiana CPA Exam Requirements section for further details.

Experience Requirements

Louisiana CPA aspirants must obtain one year of relevant work experience verified by a licensed CPA. The required employment may be full-time (at least 1 year) or part-time (2000 hours), or a combination of these. The experience can be obtained inside or outside Louisiana.

Qualifying Services	Qualifying Areas
Attest	Public Practice
Accounting	Private Industry
Financial Advisory	Non-profit
Management Advisory	Government
Consulting	-
Tax skills	-

Continuing Professional Education (CPE)

It is mandatory to complete 20 CPE credit hours annually and 80 hours within the rolling two-year period to renew the Louisiana CPA License. Note that credits earned from programs sponsored by the NASBA National Registry are admissible.

Let’s view all the details here.

Particulars	Details
License Renewal Date	December 31 (Annually)
CPE Reporting Period	January 1-December 31 (Annually)
General CPE Requirement	80 hours (Biennially)
20 hours (Annually)
Ethics Requirement	A board-determined professional ethics course
Other Subject Area Requirements	Accounting & Auditing	Minimum 8 hours
Credit Limitations	Instruction	Maximum 20 hours annually (For first presentations only)
Published Materials	Maximum 10 hours per year
Personal Development	Maximum 20 hours per year
Non-interactive self-study	Unacceptable
Credit Calculation	Instruction	Credit = Presentation + Preparation
Partial Credit	Half-credits are acceptable after the first full hour
University/College	1 semester hour = 15 CPE hours
1 quarter hour = 10 CPE hours
1 audit hour = 1 CPE credit
Other State Policies	Magazine & Reference Material Readings & Tests	Unacceptable
Published Articles, Books, & CPE Programs	Credit amount determined by the board representative
Successful CMA, CISA, & CFP exam completion	5 hours per exam passed
Maximum 20 hours per calendar year

Louisiana has four Prometric testing centers in Baton Rouge, Alexandria, Bossier City, and Metairie (New Orleans). Candidates can opt for the nearest one as per their preferences. Moreover, they can keep looking for significant CPA exam and license requirement updates through the Louisiana state board website.

Being a geographically well-endowed state, Louisiana houses several natural resource-based industries. As a result, industrial electricity and natural gas rates are low, reducing overhead costs for businesses and residents.

Besides the affordable lifestyle, Bayou State accords an open and adaptable economy, a conducive business climate, and a low-tax environment. These factors attract CPAs to settle here, enjoy a peaceful life, and pursue a worthwhile career. So, in a nutshell, gaining a professional title in this state is indeed a smart move! Learn more about CPE Credits for CPA