Rhode Island

1. Official transcript(s). Submission by you or school to CPAES.
2. Copy of your diploma.
3. International evaluation, if applicable. Submission by you or evaluation agency to CPAES.
4. ADA Accommodation Form, if applicable. Submission by you to CPAES.

Please allow up to two weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Examination Fees

Registration fees

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

After July 1, 1999, you will be deemed to have met the education requirement if, as part of the 150 semester hours of education, you have met any one of the following conditions:

1. Earned a graduate degree with a concentration in accounting from a program that is accredited in accounting by an accrediting agency recognized by the Board and completed not less than 21 semester hours in accounting to include not less than: six semester hours in both fundamental accounting and intermediate financial accounting and reporting and not less than three semester hours in each of the following: advanced financial accounting and reporting, tax accounting and auditing.
2. Earned a graduate degree from a program that is accredited in business by an accrediting agency recognized by the Board and completed not less than 24 semester hours in accounting at the undergraduate level or 15 semester hours at the graduate level, or an equivalent combination thereof. The accounting courses must include at least: six semester hours in both fundamental accounting and intermediate financial accounting and reporting and not less than three semester hours in each of the following: advanced financial accounting and reporting, tax accounting and auditing.
3. Earned a baccalaureate degree or higher degree at an institution that is accredited by an accrediting agency recognized by the Board and completed not less than 24 semester hours in accounting at the undergraduate or graduate level, and completed not less than 24 semester hours in business courses (other than accounting courses) at the undergraduate or graduate level. The accounting courses must include at least: six semester hours in both fundamental accounting and intermediate financial accounting and reporting and not less than three semester hours in each of the following: advanced financial accounting and reporting, tax accounting and auditing. The business courses must include not less than three semester hours in both business law and economics.

If you do not meet the 150 hour education requirement, you may sit for the examination after July 1, 1999 if you have, at the time of the examination: (a) completed not less than 120 semester hours of education; and (b) met one of the conditions specified above; provided, however, that you have successfully passed the examination. You will not be eligible to receive a certificate until you complete the 150 hour requirement and the experience requirement.

All educational transcripts and/or international evaluations are required to be submitted to CPA Examination Services. Official school transcripts and/or international evaluations may be submitted by you separately or included with the first-time application. You must meet the education requirements at the time of application. Official school transcripts and/or evaluations must be submitted at the time of application. A copy of the diploma for each degree earned, including those from international institutions, will also be required.

If you successfully pass the examination, you will not be eligible to receive a certificate until you complete the 150-hour and the experience requirements.

Transcripts

If you have completed all educational requirements at the time of application, you must:

• submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
• The official transcript(s) may be submitted by you in the school’s sealed envelope.
• The award of the baccalaureate degree must be reflected on the transcript(s) submitted.
• Photocopies of transcripts are not acceptable.
• Transcripts “Issued to Student” are not acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

If you have completed educational requirements at institutions outside the U.S., you must:

• have those credentials evaluated by Foreign Academic Credential Services, Inc.
• obtain the form to request this service from the evaluation service agency.
• submit your international transcript(s) from each institution at which original credit toward the educational requirement has been earned to the evaluation service agency.
• The evaluation of the international transcript(s) must be a course-by-course comparison to Rhode Island requirements.
• Completed original evaluations must be submitted to CPA Examination Services. The original evaluation may be submitted by you. Photocopies are not acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

Course Requirements

• Commercial CPA review courses are not acceptable.
• “In progress” transcripts are not acceptable.
• Courses in auditing or external auditing will satisfy the auditing and professional ethics subject requirements.
• Courses in internal auditing may only be applied toward general accounting hours.
• Courses earned at a regionally accredited community college or two-year degree granting institution are acceptable.
• Correspondence, online courses and CLEP credit are acceptable when you receive credit for the courses at a regionally accredited university. These courses must appear on an official transcript.
• CPA Review Courses may be accepted when taken at a regionally accredited institution and credit is awarded for the courses.

Residency

You must be a resident of Rhode Island, be regularly employed in Rhode Island, or have a place of business in Rhode Island.