Educational Requirements
| Requirement |
Details |
| Total Semester Units |
– 150 hours (including B.A.) |
| Accounting Subjects |
– 24 semester hours |
| Business-Related Subjects |
– 24 semester hours |
| Additional Courses |
– 20 semester hours in accounting study
– 10 semester hours in ethics |
Eligibility to Sit for CPA Exam
| Requirement |
Details |
| Credit Hours |
– 120 semester hours |
| Minimum Degree |
– Bachelor’s degree |
| Specific Coursework |
– 24 semester hours in accounting subjects
– 24 semester hours in business-related courses |
Work Experience Requirements
| Requirement |
Details |
| Total Experience |
– 1 year of experience |
| Full-Time Equivalent |
– 170 hours of part-time work equals one month of full-time work |
| Attest-Related Experience |
– At least 500 hours of attest-related experience to sign attest reports |
| Supervisor |
– Experience must be under a licensed CPA |
Ethics Exam Requirements
| Requirement |
Details |
| Exam Type |
– Professional Ethics for CPAs (PETH) |
| Number of Questions |
– 50 multiple-choice questions |
| Passing Score |
– 90 percentile |
| Attempts Allowed |
– 6 attempts |
| Completion Time |
– Must complete within one year after paying the fee |
| Validity of Results |
– Results valid for two years |
Other Requirements
| Requirement |
Details |
| Social Security Number |
– Required (SSN or ITIN) |
| Age |
– At least 18 years old |
| Citizenship |
– No U.S. citizenship required |
| Residency |
– No in-state residency required |
| Good Moral Character |
– Yes |
| International Exam Program |
– Yes |
CPA Exam Costs and Fees
| Description |
Amount |
| Initial Application Fee |
– $100.00 |
| Exam Section Fees |
– $238.15 per section (AUD, BEC, FAR, REG) |
| Total Exam Fees |
– $1,052.60 |
| Re-Application Fee |
– $50.00 |
CPA License Application and Renewal
| Description |
Amount |
| Initial License Fee |
– $250.00 |
| Fingerprint Processing |
– $49.00 (for non-California residents) |
| License Renewal Fee |
– $250.00 |
| Renewal Processing Time |
– 24 to 48 hours |
Continuing Professional Education (CPE) Requirements
| Description |
Details |
| Total CPE Hours |
– 80 hours over two years |
| Yearly Minimum |
– 20 hours per year |
| Specialized Subjects |
– 12 hours in accounting, auditing, taxation, financial planning, regulatory review |
CPA Exam Scheduling and Score Release
- Exam Dates: Year-round
- Authorization to Test (ATT):
- Issued after application review
- Notice to Schedule (NTS):
- Issued upon payment confirmation of exam section fee
Note for International Students
- Credential Evaluation:
- Required for foreign academic credits
- Must be performed by NACES members
- Steps to Become a U.S. CPA:
- Choose a U.S. jurisdiction
- Contact the Board of Accountancy
- Submit application and fees
- Schedule and pass all CPA Exam sections within 18 months
- Apply for CPA license after meeting all requirements
By organizing the requirements into tables and bullet points, you can easily navigate the essential information needed to become a CPA in California.
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- Credential evaluation required for foreign academic credits
- Steps to become a U.S. CPA include choosing a jurisdiction, contacting the Board of Accountancy, submitting application and fees, scheduling and passing all CPA Exam sections within 18 months, and applying for CPA license after meeting.
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