The requirements to become a CPA in California can be a downright confusing so I put together a guide to help you navigate the process!
If you’re just starting to research what it takes to get your CPA license in CA then I suggest starting from the top. Otherwise, feel free to skip ahead to any section you want to know a little more about!
Contents
- 1 7 Simple Steps to Becoming a CPA in California
- 2 Meet the Eligibility Requirements for the CPA Exam
- 3 Fulfill the CA CPA Education Requirements
- 4 Requirements to sit for the CPA Exam:
- 5 Requirements to obtain your CPA license:
- 6 Apply to Sit for the CPA Exam and Pay the Exam Fees
- 7 Study for, and PASS the CPA Exam!
- 8 CA CPA Work Experience Requirements
- 9 Pass the California Professional Ethics Exam (PETH)
- 10 Obtain Your CPA License!
- 11 Additional Resources and Information
- 12 Contact Information
- 13 Additional Organizations
- 14 Bottom Line
7 Simple Steps to Becoming a CPA in California
Meet the Eligibility Requirements for the CPA Exam
Here are the basic age and citizenship requirements to sit for the CPA exam in California:
- Minimum age requirement?: No
- US citizenship required?: No
- California residency required?: No
- Minimum level of education required: See next section
- Valid Social Security Number (SSN)* required?: Yes
*An Individual Taxpayer Identification Number (ITIN) may also be provided
Fulfill the CA CPA Education Requirements
In California you need at least 150 semester hours to obtain your CPA license but only 120 semester hours to sit for the CPA Exam, which means you can sit for the exam while you’re still in college!
Here’s a detailed breakdown of exactly what’s needed to sit for the CPA Exam and for licensure:
Requirements to sit for the CPA Exam:
- Have at least 120 total semester units (i.e. bachelor’s degree or higher) from an accredited college, university or foreign equivalent
If you sit for the CPA exam before getting your full 150 hours for licensure, you’ll need to have your college or university mail your official transcript, or its equivalent, together or separately with a letter signed by the institution’s registrar, or its equivalent, directly to the CBA. The letter must include all of the following information:
- A statement that you are enrolled and in good standing in a program that will result in either a baccalaureate degree, master’s degree or the required 150 semester units.
- A statement that you have completed all requirements, including general education and electives, for a baccalaureate degree and the only reason the college or university has yet to confer the degree is because you are enrolled in a program that confers a baccalaureate degree upon completion of either a master’s degree or the required 150 semester units.
- The date on which you met all of the college or university’s requirements for conferral of a baccalaureate degree.
- Have at least 24 semester units in accounting subjects, which may include
- Accounting
- Auditing
- External or Internal Reporting
- Financial Reporting
- Financial Statement Analysis
- Taxation
In addition, the following accounting courses also meet the “accounting subjects” definition: Assurance, Attestation, Bookkeeping, Cost (Cost Analysis, Costing), Peachtree, QuickBooks, and CPA Review courses taken from regionally/nationally accredited institutions.
- Have at least 24 semester units in business-related subjects, including
- Business Administration
- Business Communications
- Business Law
- Business-related law courses offered at an accredited law school
- Business Management
- Computer Science/Information Systems
- Economics
- Finance
- Marketing
- Mathematics
- Statistics
In addition, any subjects in excess of the 24 semester units needed to fulfill the accounting subject requirement will be applied to the business-related requirement.
Requirements to obtain your CPA license:
- Have at least 150 total semester units (i.e. bachelor’s degree or higher) from an accredited college, university or foreign equivalent
- Have at least 20 semester units in accounting study subjects. You can meet this requirement by completing a Masters of Accounting, Masters of Taxation, or Masters of Laws in Taxation, or by completing a baccalaureate degree that includes courses in the following topics:
- Minimum of 6 semester units in accounting subjects
- Maximum of 14 semester units in business-related subjects
- Maximum of 9 semester units in other academic work relevant to accounting and business
- “Other academic work relevant to accounting and business” includes:
- Skills-based courses
- Foreign languages/cultural & ethnic studies
- Industry-based courses
- Maximum of 3 semester units in courses may be completed in skills-based courses, which are courses that cover:
- English, Communications, Journalism, and the Physical, Life, Natural and Social Sciences
- Maximum of 3 semester units in courses may be completed in foreign languages (including sign language) or courses with the terms “culture,” “cultural,” or “ethnic” in the title
- Maximum 3 semester units in “Industry-based” courses from the Engineering, Architecture, and Real Estate disciplines, or courses containing “industry” or “administration” in the title
- “Other academic work relevant to accounting and business” includes:
- Have 10 semester units in ethics study subjects, including courses that cover the following topics:
- Minimum of 3 semester (or 4 quarter) units in courses devoted to accounting ethics or accountants’ professional responsibilities. The course must be completed at an upper division level of higher education, unless completed at a community college.
- Maximum of 7 semester (or 11 quarter) units from courses with the following words in the course title:
- Auditing
- Business, Government & Society
- Business Law
- Business Leadership
- Corporate Governance
- Corporate Social Responsibility
- Ethics, Morals or Fraud
- Human Resources Management
- Legal Environment of Business
- Management of Organizations
- Organizational Behavior
- Professional Responsibilities
- Maximum of 3 semester (or 4 quarter) units in courses from the the following disciplines: Philosophy, Theology or Religion
- To qualify, the course title must contain one of the following terms: “introduction”, “introductory”, “general”, “principles of”, “fundamentals of”, “foundations of”, or “survey of” OR the sole name in the course title is the name of the discipline
- Maximum of 1 semester unit in a course devoted to financial statement auditing
Apply to Sit for the CPA Exam and Pay the Exam Fees
Be sure to check out this post where I break down the entire CPA Exam application process for you, step-by-step.
The cost to apply and register for all four parts of the CPA Exam in California are as follows:
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*California’s Notice to Schedule (NTS) window is 9 months, so you should only register and pay for the exam section(s) you intend to take within that time. In case you need to schedule or re-take any sections beyond the original nine-month NTS window, a $50 re-examination fee plus the associated exam section fees above will apply.
Study for, and PASS the CPA Exam!
Studying for the CPA Exam is definitely the most challenging and time consuming part of the whole process, so you might as well get a jump start on studying as soon as your fees are submitted.
Not sure which exam section to take first? Check out my post where I break down the pros and cons of each route you can go so you can make the best possible decision: Which section of the CPA Exam should I take first?
By far the most important factor to success on the CPA Exam is sticking to a consistent study schedule and not letting too much time lapse between study sessions.
The CPA Exam is not a test you can just cram for so you’ll want to make sure you space out the material into manageable chunks in a way that fits your schedule.
As long as you schedule things out properly, you won’t have to sacrifice your entire social life for the CPA Exam like some folks say!
You’ll also need to purchase a CPA review course that’s best suited for your study style and budget. I’ve personally tested and examined all of the top review courses out there so you can find the best one for you.
If you still can’t decide which course is best, send me an email and I’ll personally help you!
CA CPA Work Experience Requirements
In addition to the education requirements discussed above, the California Board of Accountancy requires that you have a certain amount of work experience before you can obtain your CPA license. The requirements are fairly straightforward but vary depending on the type of work you’ll be performing:
- You must have at least 12 months of general accounting experience under a licensed CPA.
- If you want to be able to sign attest reports, at least 500 hours must come from attest-related work
- Experience may be from full-time or part-time employment. For part-time employment, 170 hours is equivalent to one month of full-time employment.
General accounting experience is defined as “any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills”. Experience in academia can qualify, but additional requirements must be met.
Pass the California Professional Ethics Exam (PETH)
All applicants must complete and pass the PETH exam within two years of submitting an application. The PETH exam is a self-study course consisting of 50 multiple-choice questions that must be answered with a score of 90% or higher.
You’ll have three attempts to pass the exam, but if you fail those three attempts you can always contact CalCPA Customer Service for three more complementary attempts 🙂 . After that you can repurchase the course for a reduced fee.
To make sure you pass, CalCPA recommends that you allow about 16 hours to read the 300-page study book and complete the test.
The exam and related online materials cost $175 and the preparation course is another $50, but you can the course for free if you register as a CalCPA member.
Obtain Your CPA License!
Whew! After passing all four sections of the CPA exam, meeting the education and work experience requirements, and passing the ethics exam, you’ll finally be ready to apply for your CPA license!
California’s application process is fairly straightforward. In order to receive your CPA license, you’ll need to complete and submit the following:
- Your CPA license application
- Documentation of work experience
- The Fingerprinting Packet Request Form
- The Criminal Conviction Disclosure Form
- Application fees (Initial application $250 + Hard copy fingerprint processing fee $49)
Assuming you’ve completed all of the requirements noted above, then you should be well on your way to getting your CPA license!
Be sure to check out the resources I’ve included below to help you during the application and licensing process.
Additional Resources and Information
California’s Uniform CPA Exam Handbook
California’s Licensing Applicant Handbook
More info and FAQs on the Application Process
More info and FAQs on the Education Requirements
Contact Information
California Board of Accountancy
2450 Venture Oaks Way, Suite 300
Sacramento, CA 95833-3291
Email: examinfo@cba.ca.gov
Phone: (916) 263-3680
Fax: (916) 263-3677
Additional Organizations
Bottom Line
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To learn more about some of the things you’ll need to prepare for the CPA Exam, be sure to check out my detailed reviews of the top CPA prep courses on the market.
