Did you check with CPA Examination Services, they handle the educational evaluation for LA candidates to SIT for the CPA Exam.
Louisiana
Exam Requirements
Eligibility for Examination
You must be of good moral character and meet the following educational requirements:
have earned a baccalaureate degree from an academic institution recognized by the Board; and
have completed 24 semester (36 quarter) hours of business courses other than accounting, including at least 3 semester (4 quarter) hours in commercial law as it affects accountancy; and
have completed an accounting concentration to include 24 semester (36 quarter) hours above the introductory level OR 21 semester (31.5 quarter) hours at the graduate level, to include the following:
6 semester (8 quarter) hours in intermediate accounting
3 semester (4 quarter) hours in cost accounting
3 semester (4 quarter) hours in income tax accounting
3 semester (4 quarter) hours in auditing
3 semester (4 quarter) hours in either advanced financial accounting, not-for-profit accounting or accounting theory
6 semester (8 quarter) hours in additional accounting above the introductory level
Education must be complete at the time of application.
Note: In order to qualify for licensure, you must have completed a minimum of 150 semester (225 quarter) hours of postsecondary, graduate or postgraduate education at an institution(s) recognized by the Board.
150 Hour Requirement
If you obtained a baccalaureate degree before 1992 from a Louisiana college or university which includes a concentration in accounting, please contact the Board to determine if you qualify for an exemption. If you took an examination approved by the Board prior to December 31, 1996, you remained eligible to take the examination until December 31, 1999. If you earned conditional credit which expires after December 31, 1999, you remain eligible until your conditional credit expires. The educational requirements cannot be circumvented by taking the CPA examination as an applicant of another state. Additional information about the 150 hour requirement is available upon request.
If your programs of study from institutions outside Louisiana do not include credit hours in the prescribed courses as described above, you may petition the Board for course substitution. The Board may, when good cause is shown, allow substitution of courses that are substantially equivalent to any of those prescribed.
Documentation of good cause for any requested substitution should be submitted in the form of an Affidavit for Course Substitution sworn to and subscribed by you and an officer of the institution where the course to be substituted was taken.
If you are applying for the Exam as a candidate of Louisiana and wish to transfer scores from another state, you must meet the Louisiana Board rules that were in effect at the time you applied for the Exam in your original jurisdiction. If you did not meet the Louisiana Board rules prior to August 1, 2016 (150 hour requirement) but were a resident of another state which did not have a 150 hour requirement and you met that state’s rules, the Louisiana Board will consider accepting the transfer of scores after you complete the education requirement for Louisiana. If you did not meet the 150 hour requirement prior to August 1, 2016 and qualified as a candidate of another state but you were a resident of Louisiana, your transfer of scores will not be accepted. You will need to become licensed elsewhere and may then apply for a reciprocal license in Louisiana.
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