California CPA requirements
If you're ready to get your CPA license, the first step is knowing the California CPA requirements so you can map out a strategy to meet your goals. This page serves as a resource to meet those requirements, from education pre-requisites before taking the CPA Exam to maintaining your license. We do recommend verifying this information with your state or jurisdiction's Board of Accountancy as any changes will go through them first.
Getting a CPA in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to be eligible for the CPA Exam, California requires candidates to meet certain education and experience requirements.
Getting a CPA in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to be eligible for the CPA Exam, California requires candidates to meet certain education and experience requirements.
Getting a CPA in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to be eligible for the CPA Exam, California requires candidates to meet certain education and experience requirements.
How to meet the California CPA requirements for licensure
In order to earn a certified public accountant license in California, applicants must meet the following requirements:
- Applicants are required to furnish their fingerprints for the purpose of conducting a criminal history record check with the California Department of Justice and the Federal Bureau of Investigations.
- All applicants must complete a minimum of 12 months of general accounting experience. This includes providing any type of service or advice involving the use of accounting, attestation, compilation, management advisory or tax/consulting skills.
- All applicants are required to complete and pass a CBA-accepted ethics examination within two years of submitting a CPA license application.
Education requirements for your California CPA license
In order to sit for the CPA Exam in California, you must meet a set of education requirements. First, you need to have a bachelor’s degree or higher from an accredited college or university. You must also have 120 semester units within the subjects listed below.
24 semester units in accounting subjects
- Accounting
- Auditing
- Taxation
- Financial reporting
- Financial statement analysis
- External and internal reporting
- Business administration
- Business management
- Economics
- Finance
- Business law
- Marketing
- Statistics
- Mathematics
- Computer science and information systems
- Business-related law courses offered at an accredited law school
- Any accounting subjects in excess of the 24 units needed to fulfill the accounting requirement
To complete the educational requirements for licensure, you will need a total of 150 semester units, including the additional requirements listed below:
20 semester units in accounting study, including:
- Minimum 6 semester units in accounting subjects (see above)
- Maximum 14 semester units in business-related subjects (see above)
- Maximum 9 semester units in other academic work relevant to business and accounting (maximum 3 units from any one area): skills-based courses, foreign language/cultural and ethics studies and industry-based courses
- Maximum 4 semester units in internships/independent studies in accounting and/or business-related subjects
- Completion of a master of Accounting, Taxation, or Laws in Taxation is equivalent to 20 semester units of accounting study.
- 10 semester units in ethics study
- Minimum 3 semester or 4 quarter units in accounting ethics or accountants’ professional responsibilities
- The course(s) must be completed at an upper division level or higher, unless completed at a community college.
Maximum 7 semester or 11 quarter units in courses in any of the following subject areas:
- Auditing
- Business, government and society
- Business leadership
- Business law
- Corporate governance
- Corporate social responsibility
- Ethics
- Fraud
- Human resources management
- Legal environment of business
- Management of organizations
- Morals
- Organizational behavior
- Professional responsibilities
- Maximum 3 semester or 4 quarter units in courses from the following disciplines: philosophy, religion, theology
- Course title must contain one of the following words or terms, or the sole name in the course title is the name of the discipline: introduction, general, fundamentals of, survey of, introductory, principles of, foundations of.
Starting January 1, 2022, California will allow students to sit for the CPA Exam up to 6 months before graduation. This means students in California can sit for the exams as they complete their education requirements.
Sources:
For more than 60 years, Becker has been the leader accountants turn to for CPA prep.
For more than 60 years, Becker has been the leader accountants turn to for CPA prep.
For more than 60 years, Becker has been the leader accountants turn to for CPA prep.
Over 1 million candidates have prepared with Becker and 98% of customers say that Becker meets their CPA Exam preparation needs.
Over 1 million candidates have prepared with Becker and 98% of customers say that Becker meets their CPA Exam preparation needs.
Over 1 million candidates have prepared with Becker and 98% of customers say that Becker meets their CPA Exam preparation needs.
Since 2007, 90% of Watt Sells award winners prepared with Becker.
Since 2007, 90% of Watt Sells award winners prepared with Becker.
Since 2007, 90% of Watt Sells award winners prepared with Becker.
2,900+ accounting firms, corporations, alliances, government agencies and universities choose Becker.
2,900+ accounting firms, corporations, alliances, government agencies and universities choose Becker.
2,900+ accounting firms, corporations, alliances, government agencies and universities choose Becker.
CPA license renewals
California requires CPA license renewals every two years. CPA licenses expire every other year at midnight on the last day of the licensees’ birth month.
California requires all CPAs to complete 80 hours of Continuing Professional Education (CPE) in the two-year licensing period.
Licensees who plan, direct or approve any financial or compliance audit report on any governmental agency must complete a minimum of 24 hours of qualifying continuing education in the area of governmental accounting or auditing, or related subjects, during the two-year license renewal period.
Additional California CPA CPE requirements state that licensees who provide audit, review, other attestation services or who issue compiled financial statement reports must complete at least 24 hours of qualifying continuing education related to those areas during the two-year licensing period.
California requires all CPAs to complete 80 hours of Continuing Professional Education (CPE) in the two-year licensing period.
Licensees who plan, direct or approve any financial or compliance audit report on any governmental agency must complete a minimum of 24 hours of qualifying continuing education in the area of governmental accounting or auditing, or related subjects, during the two-year license renewal period.
Additional California CPA CPE requirements state that licensees who provide audit, review, other attestation services or who issue compiled financial statement reports must complete at least 24 hours of qualifying continuing education related to those areas during the two-year licensing period.
California requires all CPAs to complete 80 hours of Continuing Professional Education (CPE) in the two-year licensing period.
Licensees who plan, direct or approve any financial or compliance audit report on any governmental agency must complete a minimum of 24 hours of qualifying continuing education in the area of governmental accounting or auditing, or related subjects, during the two-year license renewal period.
Additional California CPA CPE requirements state that licensees who provide audit, review, other attestation services or who issue compiled financial statement reports must complete at least 24 hours of qualifying continuing education related to those areas during the two-year licensing period.
Fees
Initial Application
$100
Reapplication Fee(Applicants previously approved to sit for the CPA Exam as a California Candidate.)
$50
CPA Exam California FAQs:
If you’re interested in learning how to get the CPA in California, first be sure you meet the education and experience requirements listed above. Afterwards, start preparing to take the CPA Exam.
You do not need an accounting degree to be eligible for CPA licensure. California requires 24 semester units in accounting subjects and 24 semester units in business related subjects, 20 semester units in accounting study and 10 semester units in ethics, but many CPAs major in other business studies and then take additional hours to comply with the education requirements.
The CPA Exam includes four sections and you must pass all four within an 18-month period. The clock starts with your first passing mark.