As a first-time applicant, you must have:
All educational requirements must be met at the time of application. Official educational transcript(s) and/or foreign evaluations are required to be submitted to CPAES directly from the academic institution(s) or the evaluation service.
An upper-division course is normally defined as a course taken at the junior or senior level and would exclude introductory courses in accounting. One quarter unit or hour of credit is equivalent to two-thirds of a semester unit or hour.
Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.