| 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 |