Business Licensure
Licensure Details
In compliance with the U.S. Department of Education, the National Council for State Authorization Reciprocity Agreements, and the Code of Federal Regulations, Western Governors University provides the following information relating to professional licensure/certification.
Click on your state or territory below for specific disclosure and licensing information for the undergraduate and graduate accounting programs. All other School of Business programs are not intended to lead to a professional license in any state or territory.
Consumer Complaint Information
The process by which students can register complaints under the consumer complaint process can be found at these links:
WGU’s main office is located in Utah. Information regarding the complaint process in Utah can be found at this link.
Information regarding any adverse actions by any state or any accrediting agency involving WGU can be found in the Consumer Complaint Process.
Refund Policy
Refund policies for WGU students for the return of unearned tuition and fees can be found at these links:
Title IV Notice
Notice regarding changing state of residence: A student who changes his or her state of residence while enrolled in a program may become ineligible for Title IV Higher Education Act funding if the change in residence results in a student participating in a program in a state in which WGU does not meet licensure or certification requirements in that new state of residence. For more information, please contact WGU’s licensing department at licensure@wgu.edu.
If you have other questions, please contact authorization@wgu.edu.
License Information by State/Territory
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Alabama through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Alabama.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Alaska through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Alaska.
Institutional Authorization
American Samoa does not regulate distance education. Therefore, approval for WGU to offer distance education programs to students located in American Samoa is not required.
Educational Prerequisites
The American Samoa Territorial Board of Public Accountancy was approved by the Board of Directors of the National Association of State Boards of Accountancy as the 56th member of the National Association of State Boards of Accountancy on April 29, 2016. American Samoa established its Accountancy Law in 1971. It has a three-member Board of Public Accountancy appointed by the Governor, of which all members must be citizens or nationals of the U.S. and residents of Samoa, and two must be CPAs in active practice and one must be a PA in active practice. At the present time, there is no way to become a CPA in Samoa except through reciprocity. For additional information, please visit the website for the National Association of State Boards of Accountancy.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in American Samoa.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Arizona through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Arizona.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Arkansas through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Arkansas.
Institutional Authorization
The California Bureau for Private Postsecondary Education does not regulate out-of-state private nonprofit institutions. Therefore, Bureau approval for WGU to offer distance education programs to students located in California is not required.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. WGU’s accounting degree programs do not meet all of the prerequisites for CPA (certified public accountant) licensure in California. B.S. and M.S. in Accounting graduates need to complete three (3) credits of accounting-specific ethics (not general business ethics). WGU’s program does not offer a course that meets this specific requirement.
B.S. in Accounting graduates need to complete four (4) additional credits of accounting content (in addition to the 40 credits of accounting content contained in the program) in order to sit for the exam.
California requires at least 150 credits of higher education to be eligible for licensure as a CPA; therefore, students will need to complete the M.S. in Accounting program (30 credits) in addition to the 121 credits of the B.S. in Accounting program.
The California Board of Accountancy ultimately determines if a course is acceptable towards the education requirements.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in California.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Colorado through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Colorado.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Connecticut through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Connecticut.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Delaware through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Delaware.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in the District of Columbia through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in the District of Columbia.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Florida through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Florida.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Georgia through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Georgia.
Institutional Authorization
The Guam Council on Post-Secondary Institution Certification does not regulate distance education. Therefore, approval for WGU to offer distance education programs to students located in Guam is not required.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. WGU’s Bachelor’s degree in accounting program does not meet all of the prerequisites for CPA licensure in Guam. However, the completion of WGU’s Bachelor’s degree and Master’s degree in accounting will meet the educational prerequisites for CPA licensure in Guam.
There is a requirement that a candidate for CPA licensure in Guam have at least one year of full-time accounting experience to obtain a CPA license in Guam.
The Guam Board of Accountancy ultimately determines if a program is acceptable towards the education requirements.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Guam.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Hawaii through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Hawaii.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Idaho through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Idaho.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Illinois through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Illinois.
Institutional Authorization
WGU is known in Indiana as “Western Governors University Indiana” or “WGU Indiana.” WGU Indiana was chartered by Executive Order 10-04 under Governor Mitchell E. Daniels, Jr. on June 11, 2010.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Indiana.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Iowa through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Iowa.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Kansas through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. However, WGU’s accounting degree programs do not meet the prerequisites for CPA (certified public accountant) licensure in Kansas.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Kansas.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Kentucky through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Kentucky.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Louisiana through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Louisiana.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Maine through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Maine.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Maryland through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Maryland.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Massachusetts through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Massachusetts.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Michigan through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Michigan.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Minnesota through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Minnesota.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Mississippi through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Mississippi.
Institutional Authorization
WGU is known in Missouri as “Western Governors University Missouri” or “WGU Missouri.” WGU Missouri was established by Executive Order 13-04 under Governor Jay Nixon on February 15, 2013. WGU is approved to operate online degree programs by the Missouri Department of Higher Education.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Missouri.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Montana through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Montana.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Nebraska through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Nebraska.
Institutional Authorization
WGU is known in Nevada as “Western Governors University Nevada” or “WGU Nevada.” WGU Nevada was established by an Executive Proclamation of Brian Sandoval, Governor of the State of Nevada, on June 16, 2015.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Nevada.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in New Hampshire through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in New Hampshire.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in New Jersey through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to the New Jersey SARA page or New Jersey OSHE page for information regarding the complaint process for those attending WGU in New Jersey.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in New Mexico through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in New Mexico.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in New York through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in New York.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in North Carolina through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in North Carolina.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in North Dakota through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in North Dakota.
Institutional Authorization
The Commonwealth of the Northern Mariana Islands does not regulate distance education. Therefore, approval for WGU to offer distance education programs to students located in the Commonwealth of the Northern Mariana Islands is not required.
Educational Prerequisites
The Accountancy Board in the Commonwealth of the Northern Mariana Islands has not established a website and is currently not accepting applications for the CPA Examination. Candidates must pass the CPA examination in another state and then apply for licensure in the Commonwealth of the Northern Mariana Islands. To see information about CPA license qualifications for other states, please click on any state on this page.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in the Commonwealth of the Northern Mariana Islands.
Institutional Authorization
WGU is known in Ohio as “Western Governors University Ohio” or “WGU Ohio.” WGU Ohio was established on June 21, 2018. WGU is approved by the Ohio Department of Higher Education and offers its programs under that authority.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Ohio.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Oklahoma through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Oklahoma.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Oregon through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Oregon.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Pennsylvania through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Pennsylvania.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Puerto Rico through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The completion of WGU’s Bachelor’s degree and Master’s degree in accounting will meet the educational prerequisites for CPA licensure in Puerto Rico.
There is a requirement that a candidate for CPA licensure in Puerto Rico complete one year of full-time experience to include a minimum of 1,820 qualifying hours. A minimum of three years of part-time experience is acceptable.
The Puerto Rico Board of Accountancy ultimately determines if a program is acceptable towards the education requirements.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Puerto Rico.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Rhode Island through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Rhode Island.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in South Carolina through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in South Carolina.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in South Dakota through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in South Dakota.
Institutional Authorization
WGU is known in Tennessee as “Western Governors University Tennessee” or “WGU Tennessee.” WGU Tennessee was established through a Memorandum of Understanding between Bill Haslam, Governor of the State of Tennessee, and Robert W. Mendenhall, President of Western Governors University, on July 9, 2013. WGU is eligible to offer its programs in Tennessee based upon this Memorandum of Understanding.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Tennessee.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Texas through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. WGU’s accounting degree programs are designed to meet all of the educational prerequisites for CPA (certified public accountant) licensure in Texas.
Students must complete three (3) semester hours in business ethics. The program must be a Texas State Board of Public Accountancy approved course. The course may be completed either as an undergraduate or graduate level course. WGU’s business ethics course is currently being reviewed to determine if it will meet this requirement.
WGU’s B.S. in Accounting program requires completion of 121 credit units to earn a degree. Texas requires completion of a minimum of 150 credit hours of higher education prior to sitting for the CPA exam. The completion of WGU’s Bachelor’s degree and Master’s degree in accounting will meet the required course hour prerequisite for CPA licensure in Texas.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Texas.
Institutional Authorization
Western Governors University has met the requirements of Utah Code Annotated Section 13-34a-203 to be a registered post-secondary school required under 34 C.F.R 600.9 to be legally authorized to offer its programs in Utah.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Utah.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Vermont through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Vermont.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in the U.S. Virgin Islands through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The completion of WGU’s Bachelor’s degree and Master’s degree in accounting will meet the educational prerequisites for CPA licensure in the U.S. Virgin Islands.
There is a requirement that a candidate for CPA licensure in the U.S. Virgin Islands complete one year of experience in accountancy.
The Board of Accountancy in the U.S. Virgin Islands ultimately determines if a program is acceptable towards the education requirements.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in the U.S. Virgin Islands.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Virginia through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Virginia.
Institutional Authorization
WGU is known in Washington as “Western Governors University Washington” or “WGU Washington.” WGU Washington was established by the passing of Substitute House Bill 1822, effective July 22, 2011 and was signed into law by Christine Gregoire, Governor of the State of Washington. WGU offers its programs in Washington under that legal authority.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Washington.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in West Virginia through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in West Virginia.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Wisconsin through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Wisconsin.
Institutional Authorization
Western Governors University is authorized to provide its educational programs in Wyoming through a state authorization reciprocity agreement (NC-SARA). More information about NC-SARA is available on their website.
Educational Prerequisites
WGU offers both undergraduate and graduate accounting degree programs. The curricula have been designed to be consistent with both regional and programmatic accreditation criteria as well as professional standards. Students contemplating the pursuit of the CPA (certified public accountant) credential should contact the relevant Board in the U.S. state(s)/territory(s) where licensure is intended to obtain the most up-to-date information about the educational requirements.
As Board of Accountancy regulations and policies can change without notice, Western Governors University cannot and does not make any representation, warranty, or guarantee that the successful completion of the accounting degree program(s) will permit the CPA-seeking student to sit for the exam and obtain the CPA credential in their jurisdiction of choice. No statement made at any time by any member of the WGU faculty or any other representative of WGU shall be deemed to be such a representation, warranty, or guarantee.
Please see the licensure handbook for additional details.
Consumer Complaint Information
Students can refer to this information regarding the complaint process for those attending WGU in Wyoming.
What does “no determination” mean?
The primary purpose of the disclosure requirements contained in the Code of Federal Regulations is to assist students in making informed decisions on how best to spend their limited funds available for higher education.
Before completing any disclosure for a WGU program which may lead to licensure, our team reviews carefully the state, district, or territory requirements to qualify for licensure. We also review the history of our graduates to ensure that graduates have succeeded in licensing in any specific jurisdiction. Even when a program meets the statutory and administrative requirements, we assess whether any of our graduates has had any challenges before obtaining a license.
In programs where we have had a limited number of graduates apply for licensure after completing a specific program, in a particular state, district, or territory, we reserve our decision on informing potential students that our programs “meet the requirements” for licensure until we are confident that our program has helped enough students to achieve success to allow them to rely on that information in making the important decision about using their limited funds to attend our program.
The presence of a “no determination” status in our disclosure means: 1) upon successful completion of all course requirements as detailed in the WGU student handbook for a degree, you will receive your degree from WGU; 2) we will assist you in the process of applying for licensure and work with you to resolve challenges you may face in qualifying for a license in your chosen profession.
