California CPA requirements 2024 : Exams & License

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.

• • 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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