To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Following are the specific requirements for examination and licensing in South Dakota.
The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in South Dakota. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.In addition to the requirements listed above, students must complete the following to be licensed.
Education Requirements for CPA Examination and Licensure
Baccalaureate or higher degree from a regionally accredited university.
24 semester hours in accounting courses, including elementary principles of accounting and 3 semester hours in each of the following subjects: intermediate or advanced accounting; auditing; taxation; and cost accounting.
24 semester hours in business related subjects.
Must pass the AICPA Professional Ethics Exam for initial licensure.
Total Credit Hours
150 semester hours
Experience Requirements for Licensure
Minimum Work Experience
One-year of accounting experience to include at least 2,000 hours.
Note: Students should contact WGU Business Licensure at firstname.lastname@example.org prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement.