California Board of Accountancy Requirements for the CPA Exam

Before you can take the Certified Public Accountants (CPA) exam in California, all requirements must be met and all paperwork submitted to the California Board of Accountancy. These prerequisites for the exam are purely educational. There also are experience requirements, but these are not necessary for you to take the exam.
  1. Bachelor's Degree or Higher

    • To take the exam, applicants need to have earned a baccalaureate degree or higher from a university accredited by a U.S. regional institutional accrediting agency or a national accrediting agency. A full list of both can be obtained from the Department of Education. Transcripts should be sent directly by the university to the California Board of Accountancy. Applicants who attended a university overseas may be eligible, but will need to have their transcripts translated and evaluated by a Board-recognized foreign transcript evaluation service.

    Core Courses

    • In addition to a college degree, applicants need to earn 24 accounting credits and 24 business-related credits. It is important to note that these are semester credits. Accounting courses include any coursework involving accounting, auditing, financial reporting, taxation, and similar topics. Business-related courses include business administration, business law, economics, and similar topics.

    Paperwork, Forms, and Fees

    • All required documents, forms and fees must be submitted to the California Board of Accountancy. If you are not sure whether a particular course falls into the accounting or business-related requirements, submit a syllabus or course description with your application forms. The Board will be able to assist you via phone or email once your application is received

      California Board of Accountancy
      2000 Evergreen St., Suite 250
      Sacramento, California 95815-3832
      (916)-263-3680
      dca.ca.gov

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