California CPA candidates can choose between two different pathways to get their CPA license.  The first pathway requires 150 semester hours along with 1 year of work experience while the second requires a Bachelor’s degree combined with 2 years of work experience. In order to get a California CPA license you are required to have a social security number.

California CPA Exam Requirements

To be eligible to sit for the CPA exam students must first fulfill these qualifications and education requirements:

• No minimum age requirement
• Bachelor’s degree or higher
• US Citizenship NOT required
• California residency NOT required
• Social Security Number Required

Additional  Requirements for Licensure

You must complete ONE of the following pathways:

Pathway 1

• 120 semester units (bachelor’s degree)
• 48 semester units of accounting and business courses
• Must be completed before applying to sit for the exam
• 2 years of general experience

Pathway 2

• 150 semester units
• 1 year of general experience

*For both pathways non-public accounting work qualifies but must be under the supervision of an active US CPA licensee. Also, at least 500 attest hours are required for anyone who wants to sign attest reports.

*Please note that Pathway 1 will be eliminated on Jan 1, 2014.  The California state board will no longer accept 120 semester units. You will need 150 semester units as well as 1 year of experience to get your California CPA  license after this date.

 

Exam Fees

The cost to take all four sections of the CPA exam in California is $743 plus the initial $100 application fee.  The re-examination application fee is $50 plus the exam fees.

Auditing and Attestation (AUD)	$195.35
Business Environment and Concepts (BEC)	$176.25
Financial Accounting and Reporting (FAR)	$195.35
Regulation (REG)	$176.25
Application Fee:	$100

*Important Note: You should not apply and pay for exam sections that will not be taken within nine months because California’s  ”Notice to Schedule” expires 9 months after issuance.

 California Professional Ethics Exam (PETH)

• Pass the CA Professional Ethics Exam with a score of 90% or higher
• Cost of course materials and online test is $150. You get a 20% discount if you sign up as a CALCPA member – 1st year free for recently graduated accounting majors
• There are 50 multiple-choice questions
• The exam must be completed within one year from the date of purchase
• Your test results are valid for two years as you complete all of your licensing requirements for the California Board of Accountancy

*Important Note: You will have three attempts to pass the exam with a grade of 90% or better. If you fail your first three attempts you can call them at 1 (800) 922-5272 and they will give you access to 3 more ethics exams for free.  If you fail these 3 attempts they will sell you 3 more for 50% of the original purchase price ($75).

CPA License Requirements

For more information, please visit

California Board of Accountancy
2000 Evergreen Street, Suite 250
Sacramento, CA 95815-3832

Email: examinfo@cba.ca.gov
Phone: 916-561-1703

What’s Next?

Now that you have started the CPA exam application process, your next step is to find a CPA review course that fits your budget, learning style and schedule.  It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board.  If you start studying now you will get a nice jump start on the material and will be better prepared to pass your first CPA exam!