A baccalaureate degree or higher conferred by a degree-granting college or university (or foreign equivalent evaluated by a California Board of Accountancy (CBA)-approved foreign academic credentials evaluation service) accredited by a United States regional institutional accrediting agency or national accrediting agency.

150 total semester units including 24 semester units of accounting subjects, 24 semester units of business-related subjects, 20 semester units of accounting study subjects, and 10 semester units of ethics study. You can find the specific education requirements that make up a portion of the 150 hour requirement on the tip sheet provided by the California Board of Accountancy (CBA). (Semester Units) (Quarter Units).

Quarter Unit Conversion

Courses earned at colleges and universities on a quarter-unit calendar must be multiplied by a factor of 2/3 to convert to semester units. For example, 4 quarter units are equivalent to 2 and 2/3 semester units.

Applicants must provide the CBA with satisfactory evidence of having completed a minimum of 12 months of general accounting experience.

Applicants must pass the following:

• Uniform CPA Exam in California. Information on the Exam can be found here.

• Effective July 1, 2024, the CBA no longer requires applicants to complete the PETH Exam for issuance of a CPA license. Instead, applicants need to complete a CBA-approved regulatory review course for their first license renewal. Information on the change can be found here.

They must possess a valid United States Social Security Number or Individual Taxpayer Identification Number.

All applicants must have a criminal background check conducted by the California Department of Justice and the Federal Bureau of Investigation. Once the CBA has received your application and fee, CBA staff will send an acknowledgment email with instructions on how to complete the fingerprinting process.

• Different Types of Applicants for CPA Licensure in California

• Retired CPA License Status: FAQ and Resources

• Out of State Applicants

• Foreign Education

• Work Experience FAQs

Email CalCPAGR@calcpa.org, and our team will be happy to help find an answer.