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Is AICPA membership mandatory for CPAs? AICPA membership is not mandatory for any CPA. The licensing authority and requirements for CPAs fall under the auspices of the board of accountancy for the state or jurisdiction in which a CPA practices. Contact information for each state board of accountancy is available at our State Board Information site.
CPA Exam Requirements by State. Becoming a CPA. The CPA license is issued at the state or territory (jurisdiction) level. To become a licensed CPA, you must be declared eligible for the examination, and subsequently licensed, by the board of accountancy in one of the 54 U.S. jurisdictions. An individual becomes eligible for the exam by meeting specific requirements as determined by the board of accountancy for the jurisdiction for which they are applying.