Accounting
Baylor University discloses that BBA and Accounting Masters Degrees will fulfill state/territory educational requirements for professional licenses.
Some state licensing boards require additional requirements beyond education, which may include (but are not limited to): additional post-graduation examinations or experience, application and licensing fees, criminal background checks, reference checks, fingerprint submissions, etc. Continuing education may also be required for maintenance of certification/licensure. Make sure you understand and review any additional requirements prior to enrolling in BBA and Accounting Masters Degrees.
CAUTION: We are seeing national progress towards changes in licensing requirements, including education requirements. These changes are in different stages of enactment by state jurisdictions. The University will routinely update this page, but we strongly recommend you inquire with the applicable state board to confirm your eligibility for licensure prior to enrolling in BBA and Accounting Masters Degrees. For any questions regarding licensure, please contact the state/territory agency directly.
Licensing requirements vary by state/territory and relocating could impact whether you will meet eligibility requirements for licensure. For any questions about relocation eligibility, contact the agency where you desire licensure before relocating to ensure that you will be eligible for licensure or reciprocity.
Carefully review the educational prerequisites for your intended state/territory of licensure and whether our program meets those requirements for licensure. Use the agency contact information provided below to clarify or confirm any requirements.
Refer to the degree requirements for the BBA and Masters programs. The BBA degree requires 6 upper-level accounting courses and the Masters programs require 6 upper-level accounting courses that can be selected from all available graduate accounting offerings. To meet the total upper-level accounting hours for the applicable state, students should consider if the courses selected, including electives, are eligible for their state specific requirements. The requirements below consider both the required accounting courses as well as electives. If questions remain after reviewing the information provided below, contact your undergraduate program advisor or your graduate program advisor. While the University can provide initial guidance, it is ultimately your responsibility to continually check with the state/territory where you intend to seek licensure to confirm all licensing/certification requirements.
The State Licensing Requirements should indicate whether the program curriculum Meets the requirements in these states and US Territories or Does NOT Meets them.
*If the program has yet to determine whether the curriculum requirements are met for these states and US Territories, it will be labeled as does not meet until further notice. Please contact your program advisor/director for more information.
Search Disclosures by State
Current Rules through New Pathway Effective Date | Rules after New Pathway Effective Date | |||||
|---|---|---|---|---|---|---|
| States | Name and URL of State Licensing Board or Department | BBA | MACC/MTAX | New Pathway Legislation Effective Date | BBA: 120 Hour Pathway(s) | MACC/MTAX: 150 Hour Pathway(s) |
| Alabama | Alabama State Board of Public Accountancy | N/A | N/A | 1/30/2026 | Meets | Meets |
| Alaska | Alaska Board of Public Accountancy | N/A | N/A | 1/1/2026 | Meets | Meets |
| American Samoa | American Samoa Bar Association | Meets | Meets | N/A | N/A | N/A |
| Arizona | Arizona State Board of Accountancy | Does Not Meet | Meets | TBD | TBD | TBD |
| Arkansas | Arkansas State Board of Public Accountancy | N/A | N/A | 3/5/2026 | Meets | Meets |
| California | California Board of Accountancy | Does Not Meet | Meets | 1/1/2027 | Meets | Meets |
| Colorado | Colorado Board of Accountancy | Does Not Meet | Meets | TBD | TBD | TBD |
| Connecticut | Connecticut State Board of Accountancy | N/A | N/A | 10/1/2025 | Meets | Meets |
| Delaware | Delaware Board of Accountancy | Meets | Meets | 7/1/2026 | Meets | Meets |
| District of Columbia | District of Columbia Board of Accountancy | Meets | Meets | TBD | TBD | TBD |
| Florida | Florida Board of Accountancy | Meets | Meets | TBD | TBD | TBD |
| Georgia | Georgia State Board of Accountancy | N/A | N/A | 1/1/2026 | Meets | Meets |
| Guam | Guam Board of Accountancy | Meets | Meets | N/A | N/A | N/A |
| Hawaii | Hawaii Board of Public Accountancy | N/A | N/A | 4/10/2025 | Meets | Meets |
| Idaho | Idaho State Board of Accountancy | Meets | Meets | 7/1/2026 | Meets | Meets |
| Illinois | Illinois Board of Examiners | Meets | Meets | 1/1/2027 | Meets | Meets |
| Indiana | Indiana Board of Accountancy | Meets | Meets | 1/1/2027 | Meets | Meets |
| Iowa | Iowa Accountancy Examining Board | Meets | Meets | 7/1/2026 | Meets | Meets |
| Kansas | Kansas Board of Accountancy | Meets | Meets | TBD | TBD | TBD |
| Kentucky | Kentucky Board of Accountancy | Meets | Meets | TBD | TBD | TBD |
| Louisiana | State Board of CPAs of Louisiana | Meets | Meets | 7/1/2026 | Meets | Meets |
| Maine | Maine Board of Accountancy | Meets | Meets | N/A | N/A | N/A |
| Maryland | Maryland Board of Public Accountancy | N/A | N/A | 10/1/2025 | Meets | Meets |
| Massachusetts | Massachusetts Board of Public Accountancy | Meets | Meets | TBD | TBD | TBD |
| Michigan | Michigan State Board of Accountancy | Meets | Meets | TBD | TBD | TBD |
| Minnesota | Minnesota Board of Accountancy | N/A | N/A | 1/1/2026 | Meets | Meets |
| Mississippi | Mississippi State Board of Public Accountancy | Meets | Meets | 7/1/2026 | Meets | Meets |
| Missouri | Missouri State Board of Accountancy | Meets | Meets | TBD | TBD | TBD |
| Montana | Montana Board of Public Accountants | N/A | N/A | 1/1/2026 | Meets | Meets |
| Nebraska | Nebraska Board of Public Accountancy | N/A | N/A | 3/24/2026 | Meets | Meets |
| Nevada | Nevada State Board of Accountancy | N/A | N/A | 1/1/2026 | Meets | Meets |
| New Hampshire | New Hampshire Board of Accountancy | Meets | Meets | TBD | TBD | TBD |
| New Jersey | New Jersey State Board of Accountancy | N/A | N/A | 2/11/2026 | Meets | Meets |
| New Mexico | New Mexico Public Accountancy Board | N/A | N/A | 1/1/2026 | Meets | Meets |
| New York | New York State Board for Public Accountancy | Does Not Meet | Meets | 11/21/2026 | Meets | Meets |
| North Carolina | North Carolina State Board of CPA Examiners | N/A | N/A | 1/1/2026 | Meets | Meets |
| North Dakota | North Dakota State Board of Accountancy | Meets | Meets | TBD | TBD | TBD |
| Northern Mariana Islands | N/A | N/A | N/A | N/A | N/A | N/A |
| Ohio | Accountancy Board of Ohio | N/A | N/A | 1/1/2026 | Meets | Meets |
| Oklahoma | Oklahoma Accountancy Board | Meets | Meets | TBD | TBD | TBD |
| Oregon | Oregon Board of Accountancy | N/A | N/A | 1/1/2026 | Meets | Meets |
| Pennsylvania | Pennsylvania State Board of Accountancy | N/A | N/A | 6/30/2025 | Meets | Meets |
| Puerto Rico | Puerto Rico Board of Accountancy | N/A | N/A | 4/1/2026 | Meets | Meets |
| Rhode Island | Rhode Island Board of Accountancy | Meets | Meets | TBD | TBD | TBD |
| South Carolina | South Carolina Board of Accountancy | N/A | N/A | 6/30/2025 | Meets | Meets |
| South Dakota | South Dakota Board of Accountancy | Meets | Meets | 7/1/2026 | Meets | Meets |
| Tennessee | Tennessee State Board of Accountancy | N/A | N/A | 1/1/2026 | Meets | Meets |
| Texas | Texas State Board of Public Accountancy | Meets | Meets | 8/1/2026 | Meets | Meets |
| US Virgin Islands | Virgin Islands Board of Public Accountancy | Meets | Meets | N/A | N/A | N/A |
| Utah | Utah Board of Accountancy | Meets | Meets | 7/1/2026 | Meets | Meets |
| Vermont | Vermont Board of Public Accountancy | Meets | Meets | TBD | TBD | TBD |
| Virginia | Virginia Board of Accountancy | N/A | N/A | 1/1/2026 | Meets | Meets |
| Washington | Washington State Board of Accountancy | N/A | N/A | 11/20/2025 | Meets | Meets |
| West Virginia | West Virginia Board of Accountancy | Meets | Meets | 5/24/2026 | Meets | Meets |
| Wisconsin | Wisconsin Accounting Examining Board | Meets | Meets | TBD | TBD | TBD |
| Wyoming | Wyoming Board of Certified Public Accountants | Meets | Meets | TBD | TBD | TBD |
Last Updated: March 31, 2026 by JM