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Citizenship      Residency          Social Security #   Participates in
S. NO.        States & Territories     Requirement      Requirement        Requirement         International Programs
          1   Alabama                  Yes              No                 Yes                 No
          2   Alaska                   No               No                 Yes                 Yes
          3   Arizona                  No               No                 Yes                 Yes
          4   Arkansas                 No               No                 Yes                 Yes
          5   California               No               No                 No                  No
          6   Colorado                 No               No                 Yes                 Yes
          7   Connecticut              No               No                 Yes                 Yes
          8   Delaware                 No               No                 Yes                 No
          9   District of Columbia     No               Yes                Yes                 Yes
         10   Florida                  No               No                 Yes                 Yes
         11   Georgia                  No               No                 Yes                 Yes
         12   Guam                     No               No                 No                  Yes
         13   Hawaii                   Yes              No                 Yes                 Yes
         14   Idaho                    No               Yes                Yes                 No
         15   Illinois                 No               No                 No                  Yes
         16   Indiana                  No               No                 Yes                 Yes
         17   Iowa                     No               No                 Yes                 Yes
         18   Kansas                   No               Yes                Yes                 Yes
         19   Kentucky                 No               No                 Yes                 No
         20   Louisiana                Yes              Yes                Yes                 Yes
         21   Maine                    No               No                 Yes                 Yes
         22   Maryland                 No               No                 Yes                 No
         23   Massachusetts            No               No                 Yes                 Yes
         24   Michigan                 No               No                 Yes                 Yes
         25   Minnesota                No               No                 Yes                 Yes
         26   Mississippi              No               Yes                Yes                 No
         27   Missouri                 No               Yes                Yes                 Yes
         28   Montana                  No               No                 No                  Yes
         29   Nebraska                 No               Yes                Yes                 Yes
         30   Nevada                   No               Yes                Yes                 Yes
         31   New Hampshire            No               No                 Yes                 Yes
         32   New Jersey               No               No                 Yes                 No
         33   New Mexico               No               No                 Yes                 Yes
         34   New York                 No               No                 Yes                 Yes
         35   North Carolina           Yes              No                 Yes                 No
         36   North Dakota             No               No                 Yes                 Yes
         37   Northern Mariana Islands No               No                 No                  No
         38   Ohio                     No               Yes                Yes                 Yes
         39   Oklahoma                 No               Yes                Yes                 Yes
         40   Oregon                   No               No                 Yes                 No
         41   Pennsylvania             No               Yes                Yes                 Yes


                                            Source: https://www.thiswaytocpa.com
42   Puerto Rico           No               Yes                Yes     Yes
43   Rhode Island          No               Yes                Yes     Yes
44   South Carolina        No               No                 Yes     Yes
45   South Dakota          No               No                 No      No
46   Tennessee             No               No                 Yes     Yes
47   Texas                 No               No                 Yes     Yes
48   U.S. Virgin Islands   No               Yes                Yes     No
49   Utah                  No               No                 Yes     Yes
50   Vermont               No               No                 Yes     Yes
51   Virginia              No               No                 Yes     Yes
52   Washington            No               No                 Yes     Yes
53   West Virginia         No               Yes                Yes     Yes
54   Wisconsin             No               No                 No      Yes
55   Wyoming               No               Yes                Yes     Yes




                                Source: https://www.thiswaytocpa.com

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CPA State-wise Requirement List

  • 1. Citizenship Residency Social Security # Participates in S. NO. States & Territories Requirement Requirement Requirement International Programs 1 Alabama Yes No Yes No 2 Alaska No No Yes Yes 3 Arizona No No Yes Yes 4 Arkansas No No Yes Yes 5 California No No No No 6 Colorado No No Yes Yes 7 Connecticut No No Yes Yes 8 Delaware No No Yes No 9 District of Columbia No Yes Yes Yes 10 Florida No No Yes Yes 11 Georgia No No Yes Yes 12 Guam No No No Yes 13 Hawaii Yes No Yes Yes 14 Idaho No Yes Yes No 15 Illinois No No No Yes 16 Indiana No No Yes Yes 17 Iowa No No Yes Yes 18 Kansas No Yes Yes Yes 19 Kentucky No No Yes No 20 Louisiana Yes Yes Yes Yes 21 Maine No No Yes Yes 22 Maryland No No Yes No 23 Massachusetts No No Yes Yes 24 Michigan No No Yes Yes 25 Minnesota No No Yes Yes 26 Mississippi No Yes Yes No 27 Missouri No Yes Yes Yes 28 Montana No No No Yes 29 Nebraska No Yes Yes Yes 30 Nevada No Yes Yes Yes 31 New Hampshire No No Yes Yes 32 New Jersey No No Yes No 33 New Mexico No No Yes Yes 34 New York No No Yes Yes 35 North Carolina Yes No Yes No 36 North Dakota No No Yes Yes 37 Northern Mariana Islands No No No No 38 Ohio No Yes Yes Yes 39 Oklahoma No Yes Yes Yes 40 Oregon No No Yes No 41 Pennsylvania No Yes Yes Yes Source: https://www.thiswaytocpa.com
  • 2. 42 Puerto Rico No Yes Yes Yes 43 Rhode Island No Yes Yes Yes 44 South Carolina No No Yes Yes 45 South Dakota No No No No 46 Tennessee No No Yes Yes 47 Texas No No Yes Yes 48 U.S. Virgin Islands No Yes Yes No 49 Utah No No Yes Yes 50 Vermont No No Yes Yes 51 Virginia No No Yes Yes 52 Washington No No Yes Yes 53 West Virginia No Yes Yes Yes 54 Wisconsin No No No Yes 55 Wyoming No Yes Yes Yes Source: https://www.thiswaytocpa.com