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CPA / Accounting Firm License Requirements by State

State-by-state licensing requirements, initial fees, and bond amounts sourced from official state licensing boards.

Data last verified: 2025–2026. Always confirm with the issuing authority before filing.

State License Required Initial Fee Bond Required Last Verified
Alabama Required $100 — 2026-06-30
Alaska Required $175 — 2026-06-30
Arizona Required $200 — 2026-06-30
Arkansas Required $100 — 2026-06-30
California Required $250 — 2026-06-30
Colorado Required $100 — 2026-06-30
Connecticut Required $200 — 2026-06-30
Delaware Required $135 — 2026-06-30
Florida Required $50 — 2026-06-30
Georgia Required $100 — 2026-06-30
Hawaii Required $150 — 2026-06-30
Idaho Required $100 — 2026-06-30
Illinois Required $250 — 2026-06-30
Indiana Required $75 — 2026-06-30
Iowa Required $100 — 2026-06-30
Kansas Required $100 — 2026-06-30
Kentucky Required $75 — 2026-06-30
Louisiana Required $100 — 2026-06-30
Maine Required $100 — 2026-06-30
Maryland Required $100 — 2026-06-30
Massachusetts Required $147 — 2026-06-30
Michigan Required $100 — 2026-06-30
Minnesota Required $100 — 2026-06-30
Mississippi Required $100 — 2026-06-30
Missouri Required $85 — 2026-06-30
Montana Required $125 — 2026-06-30
Nebraska Required $100 — 2026-06-30
Nevada Required $250 — 2026-06-30
New Hampshire Required $150 — 2026-06-30
New Jersey Required $100 — 2026-06-30
New Mexico Required $100 — 2026-06-30
New York Required $427 — 2026-06-30
North Carolina Required $100 — 2026-06-30
North Dakota Required $100 — 2026-06-30
Ohio Required $75 — 2026-06-30
Oklahoma Required $100 — 2026-06-30
Oregon Required $150 — 2026-06-30
Pennsylvania Required $100 — 2026-06-30
Rhode Island Required $100 — 2026-06-30
South Carolina Required $100 — 2026-06-30
South Dakota Required $100 — 2026-06-30
Tennessee Required $100 — 2026-06-30
Texas Required $150 — 2026-06-30
Utah Required $75 — 2026-06-30
Vermont Required $100 — 2026-06-30
Virginia Required $100 — 2026-06-30
Washington Required $100 — 2026-06-30
West Virginia Required $100 — 2026-06-30
Wisconsin Required $75 — 2026-06-30
Wyoming Required $100 — 2026-06-30

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