Louisiana

State Board of CPAs of Louisiana
www.cpaboard.state.la.us

To sit for the Exam: a baccalaureate degree including 24 semester hours (21 hours if at the graduate level) of specific accounting coursework and 24 semester hours of business coursework (at least 3 of which in business law). For full licensure, Louisiana offers three pathways, each requiring an accounting concentration: (1) a baccalaureate-or-higher degree plus an additional 30 semester hours (150 hours total) with 1 year of experience; (2) a post-baccalaureate-or-higher degree with 1 year of experience; or (3) a baccalaureate-or-higher degree alone (120 hours) with 2 years of experience.

1 year of experience under pathways (1) and (2) above, or 2 years under pathway (3); experience must involve accounting, attest, management advisory, financial advisory, tax, or consulting skills of sufficient complexity and diversity, verified by a licensed CPA, and completed within the 4 years preceding the license application.

No — CARE found no standalone ethics exam/course required for initial licensure (a coursework-level ethics requirement may still apply; check the source below).

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

Louisiana's official "Becoming a CPA" page states no ethics exam is required for initial licensure (a 3-hour Board-approved ethics course is required at renewal, but only in even-numbered years). Its three-pathway system means the 120-hour bachelor's-only route (pathway 3, with 2 years' experience) is a genuine structural alternative to the traditional 150-hour path, not just a temporary "sit early" allowance.

https://cpaboard.state.la.us/becoming-a-cpa/ — accessed 2026-09-30