| 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  |