California CPA Exam Requirements Guide
Planning to become a CPA in California? This guide covers everything you need to know about the California CPA exam requirements, including education, experience, and licensing steps. Based on the latest rules from the California Board of Accountancy (CBA).
Table of Contents
California CPA Requirements – At a Glance
| Educational Hours Required to Sit | 120 semester hours |
| Educational Hours Required for Licensure | 150 semester hours |
| Accounting Coursework | 24 semester units (recommended; part of 150 units) |
| Business Coursework | 24 semester units (recommended) |
| Degree Required | Bachelor’s degree from accredited institution |
| Experience Requirement | 12 months (2,000 hours) of general accounting experience |
| Ethics Exam Requirement | Not required for licensure (Regulatory Review required at first renewal) |
| Residency Requirement | None |
| Minimum Age | None |
| Application Fee (CBA) | $100 application fee (plus NASBA exam fees) |
| Exam Type | Uniform CPA Exam (4 sections) |
| Additional Requirements | See California Board of Accountancy for more details |
Step 1 – Education Requirements in California
To sit for the CPA exam in California, you must complete at least 120 semester units. To become licensed, you’ll need 150 semester units, including:
– 24 units in accounting subjects
– 24 units in business-related subjects
– 10 units of ethics-related coursework (including 3 in accounting ethics)
All coursework must be from a regionally accredited institution.
Step 2 – Apply for the CPA Exam in California
To apply for the CPA exam in California, submit your application to the California Board of Accountancy (CBA) with transcripts, ID, and required fees. You can apply for one or more exam sections at a time.
CPA Exam Fees in California (H3)
Exam Application Fee: $100
Exam Fee: $262.64 per section (as of latest NASBA/CBA data)
Step 3 – CPA Exam Format (CPA Evolution 2024+)
The CPA Exam now consists of four sections: three core exams (AUD, FAR, REG) and one discipline of your choice (BAR, TCP, or ISC). Each section must be passed with a minimum score of 75. You must pass all parts within an 18-month rolling window.
Step 4 – Experience Requirements in California
You need one year (2,000 hours) of general accounting experience. This must be supervised and verified by a CPA licensed in California. Qualifying experience can include public or private accounting, government, or teaching (up to 500 hours).
Step 5 – Ethics & Regulatory Requirements
The California Professional Ethics Exam (PETH) is no longer required after July 1, 2024. Instead, candidates must complete a CBA-approved Regulatory Review Course before their first license renewal.
Step 6 – Apply for CPA Licensure
Once you’ve passed the exam and met the education and experience requirements, apply for licensure with the CBA. Submit final transcripts, experience verification, and proof of completing the Regulatory Review Course.
FAQs – California CPA Licensing
Q: Can I sit for the CPA exam with 120 units in California?
A: Yes, you can sit with 120 units but must complete 150 to get licensed.
Q: Is the California ethics exam still required?
A: No. As of July 2024, it’s replaced by the Regulatory Review Course.
Q: Can I take the exam if I don’t live in California?
A: Yes, residency is not required.
Q: How much does it cost to become a CPA in California?
A: Expect around $1,000+ in total fees including exam, application, and licensing.
Download California CPA Checklist
Access a printer-friendly version of California CPA requirements.
California Board of Accountancy – Contact Details
Address: 2450 Venture Oaks Way, Suite 300, Sacramento, CA 95833
Phone: (916) 263-3680 Fax: (916) 263-3674
Email: licensinginfo@cba.ca.gov
Website: https://www.cba.ca.gov
Application Info: California CPA Application Form
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