CA CPA exam requirements is rather simple: Bachelor degree with 48 semester hours of accounting and business courses. When it gets to licensure it becomes rather complicated with 2 pathways — essentially the State Board gives you two choices: either complete the full 150 semester hours or compensate it with one extra year of experience.
*Important*: While a Social Security Number (SSN) is not required to sit for the exam, in order to ultimately get the CPA license from California, you need to have a SSN.
California CPA Exam Requirements Overview
1. Education Requirements To Sit For The Exam:
- Bachelor degree or above
- Accounting courses: 24 semester units
- Business courses: 24 semester units
2. Additional Requirements To Get CPA License:
Candidates can choose either Pathway 1 or Pathway 2 : Pathway 1 requires more “experience- heavy” with at least 2 years of experience, while Pathway 1 is “education-heavy” requiring 150 semester credit hours.
Please note that Pathway 2 1 will be eliminated effective Jan 1, 2014. In other words, CA state board will no longer accept 120 credit hours. You will need 150 credit hours + 1 year of experience to get the license after this date.
(Many thanks to Reed for spotting the error)
Education:
- Pathway 1: 120 semester units (i.e. a bachelor degree)
- Pathway 2: 150 semester units
- You have to complete the education requirement before getting qualified to sit for the exam.
Experience:
- Pathway 1: 2 years of general experience
- Pathway 2: 1 year of general experience
- For both pathways, 500+ attest hours are needed for those who want to sign attest reports.
- Non-public accounting work is accept but it has to be verified by an active US CPA licensee. If public accounting work, it can possibly be verified by CPA equivalent (e.g. Chartered Accountants). For details please check with the CA CPA Exam Handbook for licensing as well as the CA State Board.
Ethics Qualifications:
- The CA State Board only accepts the California course in Professional Ethics for CPAs (PETH) available from the California CPA Education Foundation.
- The exam has to be taken within 2 years after the submission of the license application.
- Fingerprinting is required for licensure.
3. Residency & Age Requirements:
- US citizenship not required
- California residency not required
- Minimum age: none
4. Fees:
- First-timers: standard exam fees + $100 initial application fee
- Repeaters: exam fees + $50 repeat application fees
5. Other Useful Information:
6. Contact:
California Board of Accountancy
2000 Evergreen Street, Suite 250
Sacramento, CA 95815-3832
- Email: examinfo@cba.ca.gov
- Phone: 916-561-1703
- Fax: 916-263-3677
Can’t Get Qualified In California?
Don’t give up, as you may well be qualified to register through other states and sit for the same CPA exam. With the recent Substantial Equivalency (CPA reciprocity) rule CPAs from most states can practice across the country.
- Feel free to check out the non-California CPA Exam Requirements here.
Your Next Step
Now that you have begun the process of applying for the CPA exam, it’s time to compare the CPA Exam review courses. The earlier you start, the better you can get prepared and pass the exam. You can also drop me a note on Facebook here if you have specific questions regarding CPA exam requirements. Good luck!
* Note: 1 semester = 1.5 quarters
* Photograph courtesy of Pascal Bovet @ flickr
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Hi Stephanie,
Thanks for your quick reply. I’m afraid I can’t choose Illinois because I can’t fulfill the 150 credit rule (I hold a Bcom degree). I checked the CA requirements and I meet most of them except that I don’t have a SSN.
Actually, I do want to work in the States for a few years. According to my research, SSN can be obtain once we get the TN visa. NAFTA permits Canadians to obtain TN status at the border, with a job offer in one of the NAFTA categories (CPA is one of them). However, I’m not sure whether I qualify for this category even if I pass the CPA exam. Because I will not be able to get the CPA license right after the exam. I will double check that.
Because it is crucial for me to get a job offer, I’m wondering if it is easier to get a job in the States if I pass the exam. By the way, do you think CA is a good choice for me?
Thanks,
Natalie
Hi Natalie,
Yes it should work if you plan to stay in the US — my sister has Canadian passport and she works in California using a TN visa,which from what she told me is relatively easy to obtain.
I would think that under this environment, getting anything extra such as a CPA title (or at least something to show you are working on it) is very helpful. So if time and money allows, I’d encourage you to give it a try!
Also, all the states are working towards complying to the 150 credit hour rule, which means that in the near future, it would be even more difficult for bachelor holders to get the CPA title. Let’s get it while we can.
Hope this is helpful for you to make a decision. Best of luck to you!
Stephanie
Hello,
Do you know when California will no longer accept the 120 credit hour / 2 years of experience option as far as meeting the requirements to become a CPA? I still need to take a couple of more classes to fulfill the 120 credit hours requirement. Would I have to pass all of the tests before the cutoff date? Or would I just have to have the requirements met and in the process of taking the tests by the cutoff date?
Thanks,
Nicole
Hi Nicole,
The latest update I got (around May 2010) is that it will be phased out on Jan 1, 2014. In any case it won’t be 2011 and 2012. Hope it helps! Stephanie
Hi Dennis,
I am afraid I am not familiar with the online application system used by California State Board (for other states, you can just apply for the rest of the sections now). Sorry I can’t help on this but you can put in a quick call to the state board. If you are not in a hurry, email could be a better option so you can have something black-and-white to hold on to.
Cheers, Stephanie
hi stephanie…..
hope you donig good..my question is …i am from pakistan i got 120 credits hours from ECE .. i applied for California board…m i eligible? i have send them original documents and they have returned them. now whether i have to resend the documents back to california for application ??? thankyou so much in advnace..tc
Hi Stephanie!
I graduated w/ a 4 year business degree (concentration in accounting) from SJSU in 1989. Assuming I satisfied the requisite number of units, is there a time limit that would preclude me from using that education to meet the education requirement? (I sat for exam in approx. 1991 but didn’t pass any parts then).
Thanks, Dan
hi stephanie
and pplz tel me as i live outside usa and dont have SSN then whether california board give me certificate after passing the exam? and how much time they allow me to apply for license. cuz once i got the job so then i ll be able to get the SSN. kindly advice
regards
Hi Stephanie,
I have a 3 yrs accounting degree from India. Based on what i read in other websites, 3 yrs degree is not sufficient to appear for a CPA exam in california. Is that right? Pls clarify.
My other question is, unless we are planning to start our own business, we don’t need to possess the resident’s state CPA license. Is that right? For e.g. based on my 3 yrs degree, i can appear for CPA exam in delaware and work on CPA related jobs right.
Can you pls clarify? Thank you very much
Is there a time limit with respect to BS degree?
I am about to finished my four parts of exam, but i haven’t got my working experiences. After passing all four parts, within how long should I get the experiences?
Hi Stephanie
My wife is having 3 years Bachelor degree from India and passed one group of Chartered accountancy Intermediate couse. Recently she got evaluated her credentials by ECE and they gave 98 total credit including of 28 semister credits for Accounting subjects and 25 for Business subjects.
California requires 24 Accounting and 24 Business subjects credits for writing CPA examination.
Exact words of evaluation by ECE is given below.
It is the judgement of Educational Credential Evaluatorsl Inc, that the applicant has the United States equivalent of High School diploma and completion of undergraduate work.
This academic work represents a total of 98 semister hours of credit which can be grouped into the following categories:
Accounting AC 28
Business Subjects BU 25
Other Subjects OS 45
Since CA requirement is 24 for Accounting and 24 for Business subjects to eligible for CPA examination, then in my view she is qualified to take examination.
But as per the information given in your website, only Delaware is accepting 3 years bachelors degree. Ofcourse she has passed one group in Indian CA course, which feches her 8 Accounting Credits.
So please advise me whether she qualifies for the California requirement or not.
Thanks
Uday Reddy
Hi~Stephanie~If I get the CALIFORNIA CPA CERTIFICATE ,can I transfer the result to DELAWARE LICENCE? I live in Taxas but I do not have a SSN.
thanks !
http://dpr.delaware.gov/contact.shtml
Hi Stephanie – Do you know if there is a time limit as far as how long ago I earned the B.S. Degree in California?
Hi Stephanie,
Thanks for the wonderful info you have on your website. I was hoping you can help me with the situation I’m in. Any advise is appreciated.
I graduated from M.S in Computer Engg. from CA in 2003 but I’m ready for a career change now and want to go back to my first love of accounting. I’m taking accounting and business classes from a community college. CPA exam requirement of bachelors degree is that in just accounting field or any field as long as the semester units condition is met?
Pls. advice.
Thanks.
hi Stephanie,
I’m very happy when I can see this website. I have 4 years Bachelor degree in accounting and auditing in Vietnam. Now I’m an auditor in Big 4 in Vietnam. And I’m also studying in ACCA. But next year I will move to CA to live with my family. And I don’t know what can I do there? You said that ACCA was no longer recognized as equivalent in most states. So if I want to enhance the CPA exam, What will I do next?
And if I have CPA, I can work here like an accountant or not? And with my experience in auditing in Big 4, ỉt can help me in studying, working in CA or not?
I hope I will receive your comment as soon as possible.
Thanks and regarding.
Hi Stepahanie,
I’m taking some online accounting courses to fulfill the 24-semester units requirement. I took Principles of Financial accounting about 6 years ago. If I take another Principles of Fin. Acct. at a different institution, will this count? i.e. Do introductory accoutning courses count, or do they have to be more advanced to meet the 24-units requirement?
Thank you!
If anybody else knows the answer to my question above, any responses would be appreciated. Thank you!
Hi Stephanie, I have two bachelor degree from the University of India, it is a 3 year B.Com ( Bachelor of Commerce)and 2 year Bachelor of law, Am I qualified for the CPA exam in CA? thank you for your help!
Hi Stephanie,
I have 4year finance degree from the university in China. I will get my master in accounting in the US this May. Right now I live and study at Alabama. I have read through your website. I feel CA might be the best state for to take CPA. Do you have any suggestion? My another question is if I need to fly to CA physically to take the tests?
Hi Stephanie,
I have 4year finance degree from the university in China. I will get my master in accounting in the US this May. Right now I live and study at Alabama. I have read through your website. I feel CA might be the best state for to take CPA. Do you have any suggestion? My another question is if I need to fly to CA physically to take the tests? Thanks a lot!
Hi Stephanie,
Could you please define ” 1 year General Experience” part, I am working for non public accounting firm. Is 1 year working in non public accounting firm qualified for it?
hi stephanie
i m in my 3rd year of graduation and i want to get a cpa license.is it possible for me to get a licence without SSN..Currently i am doin my graduation from india n will i be eleigible after doin my graduation to sit for cpa exam.
regards
GARVIT
Hi Stephanie,
I have my Masters degree in Finance from Morocco. I asked some counselors at Sacramento State University and they told me that it will only be recognized in US as a Bachelors degree. Am I qualified to takethe CPA exam?? Thank you
Hi Stephanie,
I found your website very informative for the CPA candidates. I had my Bachelors in Accounting from India and just finished my MA in Accountacy from University of Phoenix. I wanted to take the CPA exam in CA. I am eglible to sit in the exam. I have SSN.
Hi Stephanie,
Just wanted to correct my earlier post. Am I eligible to take the CPA exam?
Hi Rani,
I was wondering if you can tell me how much does the Masters program at Phoenix cost? Thanks
Tarik
hi
my name is majd and iwould like to ask you should this 1year work experience be supervised by a licensed cpa please reply to my e-mail
Hi,
This is Aniket. I have done my Bachelors in Commerce (3 yrs degree) and also an MBA in Finance (2 yrs degree), both in India. I am intending to do the CPA certification from California. — If not, then what should be done?
> Will both of my above mentioned degrees satisfy the requirements?
> I am just about to get my regular transcripts (from my colleges) (NOT foreign credential evaluated) in a short period. Still, do I need to get a “Foreign Credential Evaluation” done?
— If yes, then which one is accepted for California, FACS, WES or ECE?
Also, please let me know of any additional things that I need to take care of, much appreciated.
Thank you so much.
” PLEASE IGNORE MY ABOVE (earlier) COMMENT ”
Hi,
This is Aniket. I have done my Bachelors in Commerce (3 yrs degree) and also an MBA in Finance (2 yrs degree), both in India. I am intending to do the CPA certification from California.
> Will both of my above mentioned degrees satisfy the requirements? — If not, then what should be done?
> I am just about to get my regular transcripts (from my colleges) (NOT foreign credential evaluated) in a short period. Still, do I need to get a “Foreign Credential Evaluation” done?
— If yes, then which one is accepted for California, FACS, WES or ECE?
Also, please let me know of any additional things that I need to take care of, much appreciated.
Thank you so much.
Hi Stephanie,
This is Gurjot. I have done my Bachelors in Commerce (3 yrs degree) . I want to know I am having 90 semesters units and in
Accounting courses: 45 semester units
Business courses: 45 semester units
So I want to know I can give CPA exam or not in California state. Waiting for your reply.
Thank you
Hi Stephanie
No I did not submitted any other document .
Reply for the post on { 11.21.10 }
Hey Stephanie
I have done a 4 year Bcom(major in accounting ) from University of Karachi. Will i be able to sit the California State CPA exams?
I haven’t submitted my degree for evaluation. Do I need too?
Waiting for a quick reply
P.S: I do have a SSN
hi sadaf ..
m also from karachi and applied at california board of accountancy..u have to evaluate your credentials first from their approved list of evaluators…4 years degree is sufficient for getting 120 credit hours,,,,any help u can contact me..
Hey Stephanie,
I am currently doing my undergrad accounting major (four year degree) in Canada. I am looking to get a CPA in California. Just a couple questions:
-do you need 2 years work experience before taking the CPA? Or do you take the CPA then work for two years?
-I do not have an SSN, so is the best way to become CPA in California to find a job before going there?
-also, if you don’t mind, any advice as to how most Canadians get the CPA and move to the US??
Thank you
Jamie
Hi Stephanie,
I HAVE DONE B.SC. ( BACHELOR OF SCIENCE IN NON-MEDICAL) FROM INDIA . CAN I DO SOME THING TO SETTLE IN USA/US-CITIZENSHIP ?
Hi Stephanie,
I have done my Bachelor in Economics from Myanmar in 3 years program. I have some other credits from ACCA(UK). I have done my credential evaluation from WES and it said that I have three and one-half years of undergraduate study at an accredited institution and have total of 110.0 undergraduate semester credits. I am currently taking 24 semester credits in Accounting Certificate courses at UC San Diego. I would like to know, Am I eligible to sit California CPA exam after I have done my current 24 credit at UC San Diego? BTW, I am US citizen now.
Thanks,
Win
Thank you for this website – I’m glad I came across it. I registered & passed the CPA exams in California (I reside in another state & have a ss#). My intention was to be able to call myself a CPA. I dont have any attest experience. Would you still recommend CA, or would applying in any other state easier?
Thanks again,
Hi Stephanie
I am a MS resident and I would like to sit for the CPA Exam. If I was to pass it in MS and later decide to move to California. Would it still be relevant or would I have to retake it in California?
Dear Stephine,
I just earned my credits from CPA exam, and got my SSN too. I have 20 years of working for investment banking, but never with any accounting job experience. Should I apply license now, or wait until I get an accounting job under a CPA supervisor? Thank for sharing your wonderful experience.
HW
Hi Stephanie,,
I’d like to thank you for the valuable website and the effort you put to
Make things much easier for us..
Im international candidate in my first steps to start CPA journy,, I had read “California requirment” and i felt its the best option for me exept that i have no idea about the social security number or how can i get it ??
Ps: thank you for CPA reviwe comaprsion,, i didn’t choose my course review yet but it was so helpfull
Hi Stephanie,
I currently live in MD but plan to do CPA from California or Colorado. I got my foreign credentials evaluated from WES (world education services) and i am currently completing my remaining credit hours from University of MD. I need a bacehlors degrees (120 hours) as i have the required hours in accounting and other subjects based on WES report. I have a couple of questions and would appreciate your response and time.
- I have now 15 remaining credit hours towards 120 which i plan to get next semester, so i will have my bachelors degree in August this year. Does California or any other state allow to sit for CPA exam if you are close to completing your 120 hours requirements? I work with CPA firm and they require me to get the CPA degree by October this year.
- If i pass CPA from California and then transfer it to MD or VA, should i expect a lot of difficulties? I have currently 4 years of experience in public accounting with one of BIG 4 here in MD.
Thanks very much. Let me know if there is any other information i can provide.
Hi, Stephanie:
Thank you very much for your information. I am Jennifer, I would like to take the CPA exam in US. I live in Los Angeles right now and have my own SSN. But I think my education can not match the 150 credits requirement.
I have a AA degree only in China, but I am a member of CPA of China and I passed ACCA exam last year.
Could you please advice me how to meet the 150 credits in LA? or any other states I am qualified to take the CPA exam?
Thanks & Best regards
Jennifer Bi
hi stephanie
im doing bcom and side by side i am also doing CA course in india.i want to know whether indian ca degree is valid in usa and what will be minimum salary for that in usa.i heard we need to give cpa exam.what is the duration of cpa course and fees?please please let me know…
Hi Aqeel,
I checked with the first-time application of the CA CPA exam (link above in the article) and looks like you’ll need to complete all the coursework in order to get qualified for the exam. But please take a look yourself and see if you have a different interpretation.
As for the transfer, since CA is not strictly a substantially equivalent state and CO is simply not one, so there might be challenges, and can still work depending on each state. Please check with MD and VA state board for their current rule on CA and CO reciprocity.
Hope things will work out for you!
Stephanie
Hi Jennifer,
For an associate degree the only option would be delaware, but please note the strict working experience requirement — please click on the link for details.
If you can get a 4-year bachelor degree or equivalent, then California will work for you as well. Online courses are acceptable too as long as the provider is an accredited educational institution.
Hope it helps! Stephanie
Hi Rimmi,
You are always work as an accountant without the CPA title so there isn’t anything that is required, or “valid” per se. But I have to say an Indian CA is not that useful in the US i.e. this is not considered equivalent to the CPA (US) qualification.
If you are an international candidate and would like to pursue the CPA qualification, please see if this introductory page will help.
Cheers,
Stephanie
Dear all,
Since this comment section is getting too long to benefit other readers, I would like to redirect your questions to these pages:
1. For state specific questions (including specific state’ qualification and licensing rules):
Please go to CPA exam requirements by state, click on the state you are interested in, and add a comment there.
2. For general questions from international candidates:
Please check out this page written for you first, and click away / leave comments from there!
Finally, if you have a question specifically for California CPA exam requirements, then please scroll back up and find the heading “Your comments are most welcome” and drop a note for me there. Thanks!
Stephanie
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