Table 4.31

Comptrollers: Qualifications for Office


FIPS State Minimum age State
resident
(years)
Education years
or degree
Professional
experience
and years
Professional
certification and
years
Other
qualifications
01Alabama(n)10 yrs.

(a)

02Alaska

04Arizona(o)

CPA preferred

05Arkansas(f)(p)

✓, CPA

06California

08Colorado✓(b)

CPA preferred

09Connecticut

10Delaware(q)(q)

CPA preferred

12Florida307 yrs.

13Georgia

15Hawaii30 days

16Idaho252 yrs.

17Illinois253 yrs.

18Indiana

19Iowa

20Kansas

21Kentucky(c). ..

22Louisiana

23Maine

24Maryland

25Massachusetts(d)

26Michigan(j)2 yrs.

27Minnesota

28Mississippi

(e)
29Missouri

30Montana(f)10 yrs.

CPA

31Nebraska(g)3 yrs.

CPA

32Nevada252 yrs.

33New Hampshire(i)

34New Jersey

35New Mexico

36New York30(h)

37North Carolina(i)

(i)
38North Dakota

39Ohio

40Oklahoma

41Oregon

42Pennsylvania21(j)10 yrs.

CPA

(r)
44Rhode Island(k)

CPA

45South Carolina18

46South Dakota

47Tennessee

48Texas

49Utah(l)

CPA

50Vermont

51Virginia

53Washington

54West Virginia (Office of State Auditor)25

54West Virginia (Division of Finance, Office of State Comptroller)(m)4 yrs.

55Wisconsin(j)

CPA

56Wyoming25


Source:

"Comptrollers: Technical Activities and Functions," 2020 edition, National Association of State Auditors, Comptrollers and Treasurers.

Key:

Formal provision.
No formal provision.
N.A. Not applicable.

Footnotes:

(a)

One of the following CPA, CIA, CPM, CGFM or CGFO.

(b)

Years not specified.

(c)

In part the statute reads “the state controller shall be a person qualified by education and experience for the position and held in high esteem in the accounting community.”

(d)

Advanced degree in accounting, auditing, financial management, business administration or public administration (M.G.L.C. 7A, S.1).

(e)

The executive director (a) shall be a certified public accountant ; or (b) shall possess a master’s degree in business, public administration or a related field; or (c) shall have at least 10 yrs. experience in management in the private or public sector and a minimum of 5 yrs. experience in high level management with a documented record of management.

(f)

Bachelor’s degree in accounting.

(g)

Four-year degree with a concentration in accounting.

(h)

Five preceding elections.

(i)

Person qualified by education and experience for the office.

(j)

Bachelor’s degree.

(k)

Master’s degree in accounting or business administration.

(l)

Accounting or related college degree.

(m)

College education with a major in business or public administration.

(n)

Bachelor’s degree with a major in accounting and a master’s degree in accounting, business administration or public administration, both of which must be from an accredited college or university that is a member of one of the six regional accreditation associations in the United States.

(o)

Bachelor’s degree in accounting, finance or related field.

(p)

Nine years of progressively more responsible experience in private and state sector accounting. Experience in the three base areas of accounting for financial reporting and five years in a professional managerial capacity.

(q)

Education requirements: Bachelor’s degree in business, accounting or finance. Professional experience: Five years financial reporting, three years managing accounting operations.

(r)

Must meet minimum education and experience requirements.