CPA Exam & Licensure requirements

U.S. CPA Exam Requirements

Education Requirements

  1. Baccalaureate degree or a higher degree from a degree-granting college or university accredited by a U.S. regional institutional accrediting agency or a national accrediting agency.
  2. 24 semester (36 quarter) units of accounting.
  3. 24 semester (36 quarter) units of business-related subjects.

Core Course Requirement

The core course requirement consists of 24 semester units of business-related subjects and 24 semester units in accounting subjects. Courses in excess of the required 24 semester units of accounting may be counted toward the business-related subjects unit requirement. Courses may be completed in any of the subjects listed below.

Accounting Subjects:

Accounting, Auditing, External or Internal Reporting, Financial Reporting, Financial Statement Analysis, and Taxation. Assurance, Attestation, Bookkeeping, Cost (Cost Analysis, Costing), Peachtree/Quickbooks, CPA Review Courses from nationally/regionally accredited institutions.

Business-related Subjects:

Business Administration, Business Communications, Business Law, Business Management, Business Related Law Courses offered by an accredited law school, Computer Science/Information Systems, Economics, Finance, Marketing, Mathematics and Statistics.

Transcripts detailing completion of all required courses and conferral of the degree must be sent directly to the California Board of Accountancy from the college(s) or university.

CPA Exam Contents

The CPA Exam consists of four subjects:

Auditing & Attestation – AUD – 4 Hours
Financial Accounting & Reporting - FAR – 4 Hours
Regulation - REG – 3 Hours
Business Environment & Concepts - BEC – 3 Hours

CPA Examination content refers to CPA Examination questions – multiple-choice, written communication, and simulations – reflecting the subject matter eligible to be tested, as specified in the Content and Skill Specification Outlines (CSOs/SSOs).

Download: CSOs/SSOs Effective January 1, 2014

For further information on the CPA exam:
http://www.aicpa.org/BECOMEACPA/CPAEXAM/EXAMINATIONCONTENT/Pages/default.aspx

California CPA Licensure Requirements

CPA Licensure Requirements up to December 31, 2013

Pathway 1

  1. Education Requirement
    Same as Examination
  2. Experience Requirement
    Two years of general experience, which may include 500+ attest hours for those who want to sign attest reports.

Pathway 2

  1. Education Requirement
    Same as Examination plus Overall total of 150 semester hours.
  2. Experience Requirement
    One year of general experience, which may include 500+ attest hours for those who want to sign attest reports.

CPA Licensure Requirements Beginning January 1, 2014

  • Pathway 2 education and experience requirements will apply.
  • 150 semester (225 Quarter) hours are required for CPA licensure.

California Board of Accountancy

CPA Exam Application and Licensing Application

http://www.dca.ca.gov/cba/

New Licensure Requirements

http://www.dca.ca.gov/cba/applicants/lic_require.shtml

CPA Licensure Educational Requirements Beginning January 1, 2014

http://www.dca.ca.gov/cba/applicants/tip_sheet.pdf

CPA Licensure Educational Requirements Beginning January 1, 2017

http://www.dca.ca.gov/cba/applicants/tip_sheet2017.pdf

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