California CPA Licensing

California CPA Licensing

To become a Certified Public Accountant (CPA) in California, foreign educated candidates must meet specific education, examination, and experience requirements. Below is an organized summary to help you understand these requirements.

ERES CPA Evaluation

California CPA Exam Requirements

To qualify for the CPA Exam in California, you must meet the following criteria:

Educational Requirements

Bachelor’s Degree (120 Semester Units), must include:

  • 24 semester units in accounting-related subjects (e.g., auditing, taxation, financial reporting, and financial statement analysis).
  • 24 semester units in business-related subjects, including business administration, management, economics, finance, business law, and more.

Early Exam Eligibility: As of January 1, 2022, candidates may sit for the CPA Exam up to 6 months before graduation, provided they are completing their education requirements.

California CPA Licensure Requirements

To earn a CPA license in California, applicants must fulfill the following requirements:

Education (150 Semester Units)

20 semester units in accounting study, which may include:

  • Minimum of 6 units in accounting subjects.
  • Maximum of 14 units in business-related subjects.
  • Maximum of 9 units in academic work relevant to accounting/business.
  • Maximum of 4 units in internships or independent study.
  • Completion of a master’s degree in Accounting, Taxation, or Laws in Taxation substitutes for 20 units of accounting study.

10 semester units in ethics study, including:

  • Minimum 3 units in accounting ethics or professional responsibilities.
  • Up to 7 units in related areas such as business law, corporate governance, organizational behavior, or philosophy.
Work Experience
  • 12 months of general accounting experience involving services such as accounting, auditing, taxation, or consulting.
  • Experience must be supervised by a licensed CPA.
Ethics Examination
  • Pass a California Board of Accountancy (CBA)-approved ethics examination within two years of submitting a CPA application.
Fingerprinting
  • Submit fingerprints for state and federal criminal background checks.

Important Notice:

State Boards of Public Accountancy may change their requirements at any time. We always strive to keep our information updated but consult the respective Board for confirmation is strongly recommended.