California Cpa Exam License Requirements 2022

California CPA Exam

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The state of California follows a one-tier licensing system. Hence, you can apply for the CPA licenseCPA LicenseA Certified Public Accountant (CPA) is a US State Board-issued license that assures exceptional service standards in the accounting profession. The license can be awarded by any of the 55 US jurisdictions on passing the Uniform CPA Exam and fulfilling the state-specific education and experience requirements.read more directly after passing the exam and fulfilling other requirements. Note that the California Board of Accountancy (CBA) is responsible for issuing the license to qualified candidates.

Here are the California license requirements in brief.

Know that the state also participates in International CPA Examination Program. Now, let’s dig deeper into California CPA Exam and License Requirements.

24 semester units in accounting subjects
24 semester units in business-related subjects
24 semester units in core accounting subjects
24 semester units in core business-related subjects
20 semester units in accounting subjects
10 semester units in ethics subjects

Table of Contents

California CPA Exam Requirements

Exam Eligibility RequirementsFeesRequired Documents

California CPA License Requirements

Education requirementsExam RequirementsExperience RequirementsEthics RequirementsOther Requirements

Continuing Professional Education (CPE)

California Exam Information & Resources

California CPA Exam Requirements

The CPA ExamCPA ExamA Certified Public Accountant (CPA) is a US state board-issued license to practice the accounting professionread more is a standardized series of computerized tests broken down into four sections. The exam assesses your accounting-related knowledge, skills, and expertise.

For each passed section you can retain credit for 18 months from the test date. After that, the credit expires. So, you must pass each section within 18 months beginning from the testing date of your first passed section.

Here are the details.

Exam Eligibility Requirements

California CPA exam applicants must earn at least a bachelor’s degree from a nationally or regionally accredited institution with:

Auditing & Attestation (AUD)
Regulation (REG)
Financial Accounting & Reporting (FAR)
Business Environment & Concepts (BEC)
Multiple-choice Questions (MCQs)
Written Communication Tasks (WCTs) (only in BEC)
Task-based Simulations (TBSs)
24 semester hours in accounting subjects 24 semester hours in business-related subjects

Accounting courses include:

BookkeepingAttestationAssuranceQuickBooksPeachtreeCost (Cost analysis and Costing)CPA Review courses (from regionally or nationally accredited institutions)

Semester units of core accounting subjects in excess of 24 units can be used to fulfill the business-related subject requirement. Note that quarter credit hours are acceptable and are equal to 2/3 of a semester hour.

Candidates with foreign credentials may utilize CBA-approved foreign academic credentials evaluation services or NASBA International Evaluation Services.

Remember to apply directly through the CBA website with the required application fee and education transcripts. To know the complete application process, kindly visit the CBA official portal.

Fees

First-time applicants must pay the required application and examination fees. At the same time, the re-examination candidates must pay the necessary registration and examination fees.

The application fees must be submitted to the state board while the examination fees to the NASBA. Once the state board has approved your application, it informs NASBA of your eligibility. Then, NASBA issues the Payment Coupon.

Make sure to submit the examination fees to NASBA within 90 days of receiving the Payment Coupon. Also, ensure to sit for the applied section(s) within the Notice-to-Schedule validity period (9 months).

Required Documents

Below is the list of documents to be submitted to CBA:

Note that CBA accepts electronic transcripts, provided a CBA-approved provider sends them. Furthermore, the school/evaluation service must submit the official transcripts or evaluations in the original sealed envelope.

California CPA License Requirements

Let’s take a look into the California CPA exam and license requirements.

Education Requirements

To qualify for a California CPA license, candidates must complete 150 semester units. This includes:

A bachelor’s degree or higher from an accredited institute with24 semester units in core accounting subjects24 semester units in core business subjects10 semester units of ethics studyUpto 7 semester (11 quarter) units in subjects like auditing, business leadership, business law, ethics, etc.At least 3 semester (4 quarter) units in accounting ethicsAccounting EthicsAccounting ethics refers to adhering to specific rules and guidelines established by governing bodies that every person involved in accounting should adhere to in order to prevent the misuse of financial information or their managerial position.read more or accountants’ professional responsibilitiesAt least 3 semester units in Philosophy, Religion, or Theology 20 semester units of accounting study (accounting and business subjects)At least 6 semester units in accounting subjectsUpto 14 semester units in business-related subjects

Note that excess of the semester units in core accounting and business subjects (required for sitting the CPA exam) can be used to meet this requirement. The business-related subject requirement can also be fulfilled through:

24 semester units in core accounting subjects24 semester units in core business subjects
Upto 7 semester (11 quarter) units in subjects like auditing, business leadership, business law, ethics, etc.At least 3 semester (4 quarter) units in accounting ethicsAccounting EthicsAccounting ethics refers to adhering to specific rules and guidelines established by governing bodies that every person involved in accounting should adhere to in order to prevent the misuse of financial information or their managerial position.read more or accountants’ professional responsibilitiesAt least 3 semester units in Philosophy, Religion, or Theology
At least 6 semester units in accounting subjectsUpto 14 semester units in business-related subjects
Maximum 9 semester hours in other academic work in accounting or business-related subjectsMaximum 4 semester hours in internships/independent studies in accounting or business-related subjects

Please note that a Master’s Degree in accounting, taxation, or laws in taxation is equivalent to the required 20 hours of accounting study.

Exam Requirements

Ensure to pass all four sections of the Uniform CPA Exam within the 18-month window. Moreover, the passing score for each section is 75 on a scale of 0-99. Kindly check the California Exam Requirements section for more information.

Experience Requirements

Candidates must obtain a minimum of one year of relevant work experience in general accounting. This must include 500 hours of attest experience if applicants desire to perform attest engagements as a CPA.

Also, an active CPA license holder must verify your work experience.

Here is the list of qualifying areas:

AccountingAttestCompilationManagement advisoryFinancial advisoryTaxConsulting services

You may gain the required experience in public accounting, private industry, academia, or government. Furthermore, experience gained in academia is considered qualifying only if it fulfils the requirements of CBA Regulations Section 12.1.

Ethics Requirements

Lastly, CPA licensure applicants must pass the Professional Ethics for CPAs (PETH) Exam with at least 90%. Please note that California CPA (CalCPA) Education Foundation administers the examination. Let’s check out the details.

Other Requirements

Valid U.S. Social Security Number or Individual Taxpayer Identification Number (ITIN)

Each applicant must submit a valid SSN or ITIN to the CBA for licensure. If not provided, the CBA notifies and waits for one year before rejecting the licensing application.

Criminal history background check (fingerprinting)

Applicants must submit fingerprints with the Department of Justice (DOJ) and the Federal Bureau of Investigation (FBI) for checking criminal history.

Licensing Fees

Submit your licensure application with the required fees and documents to the State Board.

Licensure application fee – $250Hard copy fingerprint processing fee – $49

Please check out the CBA website for the complete application process.

Continuing Professional Education (CPE)

California CPA license holders must complete 80 CPE creditCPE CreditAs a Certified Public Accountant (CPA), you need to acquire Continuing Professional Education or CPE credits for sustaining your license. This ensures that you are actively involved in improving your know-how of the profession by engaging in learning activities.read more hours every two years. To earn the required credits, they should only refer to the programs offered by the NASBA National Registry of CPE Sponsors.

Now, let’s check out the below-mentioned details.

The path to CPA licensure might seem tiring and bumpy. However, the rewards will be worth the effort. Moreover, your journey does not end here. Always keep a tab on the CBA, NASBA, and AICPA websites for any changes in the CPE requirements.

Odd birth year – Odd year CPE reporting
Even birth year – Even year CPE reporting
80 CPE hours (every 2 years)
Minimum 20 hours annually
Minimum 12 hours annually in technical subjects

Pat your back as you have passed the rigorous CPA Exam, met all requirements, and acquired the coveted California CPA license! Now take your time to explore CPE providers and ensure license sustenance. Also, be proactive, build a network, get specialized, and begin your professional life with a positive mindset.

California Exam Information & Resources

California Board of Accountancy (https://www.dca.ca.gov/cba/)

2450 Venture Oaks Way, Suite 300Sacramento, California 95833-3291(916) 263-3680

Exam: (916) 561-1703(916) 263-3677 Fax[email protected]

Initial Licensing (Individuals): (916) 561-1701(916) 263-3676[email protected]

License Renewal: (916) 561-1702(916) 263-3672 Fax[email protected]

CalCPA (California Society of CPAs) (https://www.calcpa.org/)

CalCPA Education Foundation

1710 Gilbreth Road

Burlingame, California 94010

(800) 922-5272

CA.GOV (https://www.ca.gov/)

1303 10th Street, Suite 1173Sacramento,

California 95814

Phone: (916) 445-2841

Fax: (916) 558-3160

NASBA (https://nasba.org/)

150 Fourth Ave. North

Suite 700

Nashville, TN 37219-2417

Tel: 615-880-4200

Fax: 615-880-4290

AICPA (https://www.aicpa.org/)

AICPA220 Leigh Farm RoadDurham, North Carolina 27707-8110

Phone number: 888.777.7077

Fax server: 800.362.5066