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Online Degrees

Part of Western Governors University

Business licensure.

Licensure details.

In compliance with the U.S. Department of Education and the National Council for State Authorization Reciprocity Agreements, Western Governors University provides the following information relating to professional licensure/certification (34 CFR § 668.50).

Click on your state or territory below for specific disclosure and licensing information for the undergraduate and graduate accounting programs. All other College 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.

Teacher and students at the chalkboard

See all our business degrees.

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

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 who reside 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 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 who reside 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 who reside in American Samoa.

Institutional Authorization

Western Governors University is authorized to provide its educational programs in Arizona. Western Governors University is approved by the Arizona State Board for Private Postsecondary 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside in New York.

Institutional Authorization

WGU is known in North Carolina as “Western Governors University North Carolina” or “WGU North Carolina.” WGU North Carolina was established on October 5, 2017. WGU is approved by the University of North Carolina System 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 who reside 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 who reside 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 who reside 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 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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. WGU’s accounting degree programs do not meet the prerequisites for CPA (certified public accountant) licensure in South Carolina as the Board has an educational policy that disallows non-traditional coursework (like competency-based education) that is not time-bound to a set semester.

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 who reside 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 who reside 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 who reside in Tennessee.

Institutional Authorization

WGU is known in Texas as “Western Governors University Texas” or “WGU Texas.” WGU Texas was established by Executive Order RP75 of Rick Perry, Governor of the State of Texas, on August 3, 2011. WGU is authorized to conduct courses and grant degrees by the Texas Higher Education Coordinating Board.

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 all of the prerequisites for CPA (certified public accountant) licensure in Texas. 

Students must complete three (3) semester hours in business ethics (which must be a Texas State Board of Public Accountancy approved course), in either their undergraduate or graduate coursework. WGU does not offer a course that meets this requirement.

WGU’s B.S. in Accounting program contains 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. Graduates of the B.S. in Accounting program will have to complete the additional credit hours to become eligible to take the Texas CPA exam.

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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside 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 who reside in Wyoming.

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