All individuals wishing to take the CPA examination in the state of Louisiana must first submit an application. Along with a completed application, the National Association of State Boards of Accountancy (NASBA) requires a fee and all official post-secondary academic transcripts. Applicants must pay two separate fees, an application fee and an examination fee. The examination fee varies depending on the professional concentration that will be tested (i.e., Auditing and Attestation, Business Environment and Concepts, Financial Accounting and Reporting, or Regulation). Applications may be downloaded from the NASBA websites, and fees can be paid via personal check, money order, or certified check.
The Louisiana state CPA Board requires all individuals taking the CPA exam to be Louisiana residents for at least 120 days out of one full calendar year prior to taking the test. One exemption exists for college students. Individuals who are completing an educational program out of state may sit for the Louisiana CPA exam if they reside in state during times when classes are not in session.
CPA exam applicants must provide at least three notarized letters of reference that attest to good moral character. Individuals writing reference letters must be in-state residents and cannot be a relative, roommate, teacher or professor, business associates, or the applicant's boss. Character references can be contacted by the state board with any other questions or concerns about the candidate.
CPA exam candidates must have a minimum of a college bachelors degree with at least 150 credit hours of study. College level course work must include at least 24 credit hours of accounting major classes as well as an additional 24 credits of business related classes. Accepted, required accounting courses include cost, income tax, auditing, non-profit or government auditing, financial accounting, and theory of accounting. The college degree must be issued by an accredited institution that has gained accreditation through either the Southern Association of Colleges and Schools or by another similar association for accrediting colleges and post-secondary schools.