California CPA Exam Requirements
How to become a CPA in the state of California…
To become eligible for a CPA Exam in California, you must meet specific criteria. If you’re looking for details on California’s CPA Exam educational and legislative requirements, this guide is for you.
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Semester Units
in Application fees
Year of Experience
Residency or
Citizenship Requirements
International Exam Program
Ethics Exam
Credit Requirements: 150-semester units with a minimum of 24 units of accounting subjects and 24 units of business-related courses or the equivalent of quarter units. A quarter unit must be multiplied by 0.66 to determine the equivalent semester unit count. Count units cannot be doubled.
Minimum degree: Baccalaureate.
Educational Requirement: 150 total semester units, including 24 units of accounting-related subjects, 24 units in business-related courses, and 10 units of ethics study. The conferral of a Master of Taxation, Laws, or Accounting satisfies the 24-unit accounting study requirement.
Experience Requirements: at least 12 months of proven general accounting experience. The experience must be obtained under the supervision of an active CPA. If the experience is obtained more than five years ago, the applicant must complete 80 hours of continuing education.
Ethics Exam: Yes – applicants must pass The Professional Ethics for CPAs (PETH) exam.
Social Security Requirements: Yes
Participates in International Exam Program: Yes
Minimum Age: 18 years.
Citizenship: U.S. citizenship is not mandatory, but the applicant must have a valid U.S. Social Security Number.
More Requirements: None.
California Board of Accountancy
2450 Venture Oaks Way, Suite 300
Sacramento, CA 95833-3291
(916) 263-3680
Initial application fee: $100
Hard copy fingerprint processing fee: $49
Re-examination application: $50
AUD: $238.15
FAR: $238.15
REG: $238.15
BEC: $238.15
Total: $1,101.60
All fees are non-refundable.
Credit Requirements: 150 semester units with a minimum of 24 units of accounting subjects and 24 units of business-related courses or the equivalent of quarter units. A quarter unit must be multiplied by 0.66 to determine the equivalent semester unit count. Count units cannot be doubled.
Minimum degree: Baccalaureate.
California CPAs wishing to renew their license must complete 80 hours of CPE with a minimum of 20 hours completed during each year of the renewal period, of which 12 hours must relate to a technical subject study. The remaining 40 hours can be completed in any qualifying subject matter. The Board also requires four hours of ethics study.
Learn more by visiting the AICPA website.
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