California CPA Requirements

California, the most populous U.S. state, is home to one of the world's largest economies, boasting a higher gross domestic product than most countries. With major population centers like Los Angeles and the Bay Area, the state is a hub of economic activity for industries such as finance, information technology, and entertainment — all of which require the services of accountants.

If you have a head for numbers, becoming a certified public accountant (CPA) is a natural choice to pursue a career in accounting. To earn your CPA license in California, you'll need to study accounting and business, gain professional experience, and pass the Uniform CPA Exam.

Our guide to meeting California CPA requirements outlines every step in the process of becoming a CPA in the Golden State. Read on to learn more about education requirements, how to gain professional experience, and the steps to apply and sit for the CPA exam.

Education Requirements for Becoming a CPA in California

Education requirements for CPA licensure vary among states, but you need a bachelor's degree at minimum. In California, you'll need to complete at least 150 college credits before you can become a CPA. A traditional bachelor's degree usually includes 120 credits, which means you'll need to complete additional education, such as a master's degree or graduate certificate.

If you plan to pursue CPA licensure, an accounting bachelor's-to-master's program can help you fulfill your credit requirements. These programs combine undergraduate and graduate education, allowing you to meet California CPA requirements faster than you would by completing two separate programs.

Concentrations, Credits, and Course Acceptance

To meet California CPA requirements in education, you'll need to complete several specific types of courses. Before you take the CPA exam, you must earn at least 24 credits in accounting topics and 24 credits in business topics.

Your 24 credits of pre-exam accounting courses must include topics in:

• Auditing
• External or internal reporting
• Financial reporting
• Financial statement analysis
• Fraud
• Taxation

Acceptable business-related subjects include:

• Economics
• Marketing
• Business law
• Business administration
• Statistics
• Computer science

You can also complete additional accounting courses (beyond the 24 required credits) to meet business education requirements.

To apply for CPA licensure, you must complete additional education requirements in accounting and business ethics. You can take these courses before or after you complete the CPA exam, but you must complete them before you seek licensure.

The additional education requirements include six credits of accounting courses and 14 credits of business-related subjects. You must also complete 10 credits of ethics courses, including three credits in accounting ethics or accountants' professional responsibilities.

California Experience Requirements

To meet California CPA requirements for work experience, you'll need to complete 12 months of professional experience under the supervision of a licensed CPA. You can work either full time or part time, but the California Board of Accountancy (CBA) considers 170 hours equivalent to one month of full-time experience.

Internships, contract work, and volunteer work all count toward the experience requirement, and you can complete your experience at multiple firms, whether public or private, before or after your CPA exam. California is a "one-tier" state, which means you only need to complete the requirements toward your CPA license rather than earning a provisional certificate before you earn licensure.

You can also use college teaching experience to fulfill work experience requirements. Teaching 48 credit hours of accounting courses at an accredited college meets the state work experience requirement.

When completing your experience requirements, you should determine whether you want the authority to sign attest engagement reports as part of your CPA license. If you want to add attest authority to your license, you'll need to complete at least 500 work hours of attest services.

CPA Exam Requirements

For many students, the Uniform CPA Examination is the most challenging step on the road to fulfilling California CPA requirements. This four-part test requires comprehensive knowledge of accounting concepts, and many candidates don't pass on their first attempt. This section highlights the major steps necessary to apply for, schedule, and take the CPA exam in California.

Eligibility to Take the Exam

Before you can apply for the California CPA exam, you need to complete a bachelor's degree, at least 24 credits of accounting courses, and 24 credits of business courses. You can apply for the CPA exam if you are within 180 days of completing your course requirements.

Your academic credits never expire as long as they're recorded on your official college transcript. Even if you completed some of your required accounting courses years ago, you can still use them to meet the education requirements.

To qualify for the CPA exam, you must hold a valid Social Security or taxpayer identification number. It's possible to earn your California CPA license if you completed your education outside the state. However, if you completed your education outside the U.S., you'll have to undergo a transcript evaluation and meet several other state requirements.

Applying for and Scheduling the Exam

To take the California CPA exam, you'll first need to create a CBA account. Next, you'll receive an Application Remittance Form, which you must sign and mail to the CBA, along with your official college transcripts and a $100 fee for first-time applicants.

After you receive CBA approval of your application to test, you can select your fourth CPA exam section. The exam has three standard sections and a fourth with three disciplines to choose from, and you have up to one year to select your discipline after your application to test is approved.

Once you select your exam discipline, you should receive a payment coupon from the National Association of State Boards of Accountancy (NASBA). Your payment coupon allows you to pay for the exam itself, which costs a total of $1,050.56 for all four sections. Once you receive your payment coupon, you have 90 days to pay for all your selected sections.

After making your payment, you should receive your Notice to Schedule (NTS) from NASBA. You have up to nine months to schedule and sit for all listed exam sections. With the NTS, you can officially schedule your CPA exam online through Prometric.

After Passing the Exam

After passing any section of the CPA exam, your credits remain valid for 30 months, during which time you can complete the remaining sections. Once you've completed all four sections of the exam, your credits will never expire.

Next, you can apply for your CPA license through the CBA. You'll need to submit your test scores, proof of education, and proof of work experience to apply. You'll also need to submit to a background check, which includes state/federal fingerprint clearance.

To receive your CPA license, you'll need to pay a $250 initial application fee, a $280 initial license fee, and a $49 fingerprint processing fee.

Maintaining Licensure

Your California CPA license is valid for two years and expires at midnight on the last day of your birth month. Renewal requires a $340 fee and 80 hours of continuing professional education (CPE) during every two-year period.

You can meet California CPA requirements for CPE in several ways. In-person and online college courses, professional development programs, and technical sessions at state accounting organizations can all count as CPE.

You can also fulfill up to 25% of your CPE hours through instructional experiences. These include publishing articles and books on accounting, writing instructional materials for other CPE programs, and writing questions for the CPA exam.

Before 2024, California required an ethics exam as part of the initial licensure process. If you obtain your CPA license in 2024 or later, you'll need to complete an approved regulatory review course the first time you renew your license.

Questions About CPAs in California