What is the 150 hour requirement?

That is, what are the educational requirements to qualify to sit for the CPA exam vs. eligibility to apply for a CPA license?

A candidate no longer needs 150 semester hours to qualify to sit for the CPA exam as a Louisiana candidate since the passage of Act 553 during the 2016 Regular Legislative Session.

However, an applicant for initial issuance of a certificate must complete at least 150 semester of college education including a baccalaureate or higher degree conferred by a college or university acceptable to the board, the total educational program to include an accounting concentration or equivalent as summarized below.

The license applicant shall meet all education requirements by December 31st of the fifth calendar year following successful completion of the examination, or the examination scores will be voided.

The education that is required before applying for the CPA examination as a Louisiana candidate is summarized below. Regardless of the degree earned, the specified accounting courses (24 semester hours or 21 graduate hours) and business coursework (24 hours including the required 3 hours of specified business law) must be completed.


  • At least 150 semester hours of college credit earned at accredited university(ies)
  • A bachelor’s or higher degree awarded by an accredited university.
  • The college accreditation must be from one of the six “regional associations” of colleges
  • The applicant must have completed:

The required ACCOUNTING courses (see listing below –if undergraduate: 24 semester hours, above the principles level, with a number of accounting hours and courses specified by name; if grad level: 21 hours), and 24 semester hours of BUSINESS courses — including the required business law courses.