Currently, many states are implementing the "150-hour rule," which requires a bachelor's degree plus 30 hours to sit for the CPA exam.  As of May 1998, the following states and jurisdictions have legislated the 150-hour requirement (the effective date is in parentheses):
 

Alabama (Jan. 1, 1995)
Alaska (Jan. 1, 2001)
Arkansas (Jan. 1, 1998)
Connecticut (Jan. 1, 2000)
Colorado (Jan. 2, 2002)
District of Columbia (Jan. 2, 2000)
Florida (Aug. 1, 1983)
Georgia (Jan. 1, 1998)
Guam (June 1, 2000)
Hawaii (Dec. 31, 1978)
Idaho (July 1, 2000)
Illinois (Jan. 1, 2001)
Indiana (Jan. 1, 2000)
Iowa (Jan. 1, 2001)
Kansas (June 30,1997)

Kentucky (Jan. 1, 2000)
Louisiana (Dec. 31, 1996)
Maine (Oct. 2, 2002)
Maryland (July 1, 1999)
Massachusetts (July 1, 2002)
Mississippi (Feb. 1, 1995)
Missouri (June 30, 1999)
Montana (July 1, 1997)
Nebraska (Jan. 1, 1998)
Nevada (Jan. 1, 2001)
New Jersey (July 2. 2000)
North Carolina (Jan. 1, 2001)
North Dakota (Jan. 1, 2000)
Ohio (Jan. 1, 2000)
Oklahoma (July 1, 2003)

Oregon (Jan. 1, 2000)
Pennsylvania (Jan. 1, 2000)
Puerto Rico (Jan. 1, 2000)
Rhode Island (July 1, 1999)
South Carolina (July 1, 1997)
South Dakota (Jan. 1, 1998)
Tennessee (Nov. 1, 1993)
Texas (Aug. 31, 1997)
Utah (July 1, 1994)
Washington (July 1, 2000)
West Virginia (July 1, 2000)
Wisconsin (Jan. 1, 2001)
Wyoming (Jan. 1, 2000)