California Board of Accountancy

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.

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.