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California CPA Requirements | CPA Prep | Yaeger CPA

California CPA Exam Requirements

Are you planning to take the California CPA exam? Are you aware of some of the big changes coming to California CPA requirements now and in the coming years? California requirements for CPA exam takers and for licensing currently hold to two paths, one of which will become obsolete in 2014. So, before you dive into the California CPA review process, make sure you’re not just prepped for the study side of success, but you also qualify for what comes after you pass.

Education Requirements
Credit Requirements: 
24 semester units in accounting and 24 semester units in business-related courses are required in the California requirements to take the CPA exam. 120 semester units are required to be certified under pathway 1 in California only – 150 semester units are required to be certified under pathway 2 for all jurisdictions. Effective Jan 1, 2017 10 SEMESTER UNITS – ETHICS STUDY (RESULTING FROM PASSAGE OF SB 773) (Requirements may vary. Contact the California State Board for more information on California requirements for the CPA exam.) 

Minimum Degree: Baccalaureate degree or higher
Additional Requirements: 150 semester units total including 24 semester units in accounting, 24 semster units in business, 20 semester units in accounting study, and 10 semester units in ethics study

Residency Requirements
Citizenship: U.S. Citizenship not required
Minimum Age: None

License Requirements
Social Security Requirement: Yes
Education Requirement: 150 semester hours
Experience Requirements: 1 year general experience which includes any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills. For those wishing to sign attest reports, the experience shall include 500 hours of attest.
Ethics Exam: Must pass California Professional Ethics Exam

California State Board Contacts
California State Board of Public Accountancy
2000 Evergreen St., Suite 250
Sacramento, CA 95815-3832
Phone: (916) 561-1703
Phone 2: (916) 571-1701 (licensure)
Fax: (916) 263-3675

California CPA Exam Fees
Initial Application Fee per Section: $100
Reapplication Fee per section: $50

Examination Fees

  • AUD - $193.45
  • FAR - $193.45
  • BEC - $193.45
  • REG - $193.45

CPA Examination Tutorial and Sample Tests
CPA Requirements in Other States