| Alabama |
Alabama State Board of Public Accountancy |
Undetermined |
| Alaska |
Alaska Board of Public Accountancy |
Undetermined |
| American Samoa |
American Samoa Territorial Board of Public Accountancy |
Undetermined |
| Arizona |
Arizona State Board of Accountancy |
Undetermined |
| Arkansas |
Arkansas State Board of Accountancy |
Undetermined |
| California |
California Board of Accountancy |
Undetermined |
| Colorado |
Colorado Board of Accountancy |
Undetermined |
| Connecticut |
Connecticut State Board of Accountancy |
Undetermined |
| Delaware |
Delaware Board of Accountancy |
Undetermined |
| District of Columbia |
District of Columbia Board of Accountancy |
Undetermined |
| Florida |
Florida Board of Accountancy |
Undetermined |
| Georgia |
Georgia State Board of Accountancy |
Undetermined |
| Guam |
Guam Board of Accountancy |
undetermined |
| Hawaii |
Hawaii Board of Public Accountancy |
Undetermined |
| Idaho |
Idaho State Board of Accountancy |
Undetermined |
| Illinois |
Illinois Board of Examiners |
Undetermined |
| Indiana |
Indiana Board of Accountancy |
Undetermined |
| Iowa |
Iowa Accountancy Examining Board |
Undetermined |
| Kansas |
Kansas Board of Accountancy |
Undetermined |
| Kentucky |
Kentucky Board of Accountancy |
Undetermined |
| Louisiana |
State Board of CPAs of Louisiana |
Undetermined |
| Maine |
Maine Board of Accountancy |
Undetermined |
| Maryland |
Maryland Board of Public Accountancy |
Undetermined |
| Massachusetts |
Massachusetts Board of Public Accountancy |
Undetermined |
| Michigan |
Michigan State Board of Accountancy |
Undetermined |
| Minnesota |
Minnesota Board of Accountancy |
Undetermined |
| Mississippi |
Mississippi State Board of Public Accountancy |
Undetermined |
| Missouri |
Missouri State Board of Accountancy |
Undetermined |
| Montana |
Montana Board of Public Accountants |
Undetermined |
| Nebraska |
Nebraska Board of Public Accountancy |
Undetermined |
| Nevada |
Nevada State Board of Accountancy |
Undetermined |
| New Hampshire |
New Hampshire Board of Accountancy |
Undetermined |
| New Jersey |
New Jersey State Board of Accountancy |
Undetermined |
| New Mexico |
New Mexico Public Accountancy Board |
Undetermined |
| New York |
New York State Board for Accountancy |
Undetermined |
| North Carolina |
North Carolina State Board of CPA Examiners |
Undetermined |
| Northern Mariana Islands |
CNMA Board of Professional Licensing |
Undetermined |
| North Dakota |
North Dakota State Board of Accountancy |
Undetermined |
| Ohio |
Accountancy Board of Ohio |
Undetermined |
| Oklahoma |
Oklahoma Accountancy Board |
Undetermined |
| Oregon |
Oregon Board of Accountancy |
Undetermined |
| Pennsylvania |
Pennsylvania State Board of Accountancy |
Undetermined |
| Puerto Rico |
Puerto Rico Board of Accountancy |
Undetermined |
| Rhode Island |
Rhode Island Board of Accountancy |
Undetermined |
| South Carolina |
South Carolina Board of Accountancy |
Undetermined |
| South Dakota |
South Dakota Board of Accountancy |
Undetermined |
| Tennessee |
Tennessee State Board of Accountancy |
Undetermined |
| Texas |
Texas State Board of Public Accountancy |
Yes* |
| Utah |
Utah Board of Accountancy |
Undetermined |
| U.S. Virgin Islands |
Virgin Islands Board of Public Accountancy |
Undetermined |
| Vermont |
Vermont Board of Public Accountancy |
Undetermined |
| Virginia |
Virginia Board of Accountancy |
Undetermined |
| Washington |
Washington State Board of Accountancy |
Undetermined |
| West Virginia |
West Virginia Board of Accountancy |
Undetermined |
| Wisconsin |
Wisconsin Accounting Examining Board |
Undetermined |
| Wyoming |
Wyoming Board of Certified Public Accountants |
Undetermined |
