Question: I graduated with an accounting degree and 124 semester units. Can I now take 26 semester units at the nearby community college in totally unrelated topics and get my CPA after one year of experience under the new law?
Response: Assuming you had a minimum of 24 semester units of accounting and a minimum of 24 semester units of business related subjects within the original 124 semester units of study, the additional 26 units necessary to bring you to 150 units can be in unrelated topics.
Keep in mind, to qualify under Pathway 2 you must pass the Uniform CPA Exam under Pathway 2 requirements. (Click here for description of the pathways.) And, it's always advisable to take courses that would support your long-term goals and future professional development.
Question: I have passed the CPA exam in California (all four parts first sitting). I have a bachelor's degree with 149 semester units of which more than 24 qualify as business-related and an additional 12 qualify as accounting-related. I work in a small firm that does not provide audit or review services. Can I obtain the additional 12 semester units of accounting-related courses from a junior college or CPE classes, and/or what other options are there for gaining this education?
Response: You may obtain the additional 12 semester units of accounting courses and qualify under Pathway 2. Additional units may be obtained at a California community college or other accredited educational institution. Be sure to check with the California Board of Accountancy to determine the courses that qualify as accounting education. CPE courses cannot be taken to meet the educational requirements for the exam or licensure.
Question: Do classes I that I received credit for at San Francisco State University, but with no letter grade, count toward my 150 semester units? I took the classes on a pass/fail basis.
Response: Any units earned at a California community college or other accredited educational institution will count toward satisfying the 150-hour requirement for Pathway 2. Pass/fail classes that are passed also can count toward the 24 semester units of accounting-related classes and 24 semester units of business-related classes that are mandatory for both Pathway 1 and Pathway 2.
Question: I attend UC Davis, which is on the quarter system. All of the discussion of education requirements is based on the semester system. Can you give me the official conversions so I can be sure I have the appropriate number of units?
Response: The 150 semester units required under Pathway 2 is comparable to 225 quarter units. The 24 semester units of accounting-related classes and 24 semester units of business-related classes are comparable to 36 quarter units in each category.
