Requirements - To sit for the exam there is no minimum age or residency requirements in California. As part of the application process, you must complete a Criminal Conviction Disclosure Form, which may serve as grounds to deny your exam application.
Education Requirement - Achievement of a bachelors degree or higher must be completed prior to sitting for the exam. A core part of the education requirement is the completion of 24 semester units of accounting and 24 semester units of business-related subjects. In addition, the applicant must complete either (1) a total of at least 150 semester hours and have one year of relevant work experience or (2) demonstrate two years of relevant work experience.
Official Transcripts - Official transcripts must be sent to the California Board of Accountancy as verification that you met the education requirement.
Apply - Complete the Exam Application at https://www.cba.ca.gov/cbt_public. Allow up to 8 weeks for the processing of a complete application.
Fees - About 10 days after submitting your application, you will receive a payment coupon for the non-refundable examination fee. The application fee is $100 for first-time applicants and $50 for re-examination applicants. The exam fees are between $180.95 and $230.55 per section as of November 2009.
Study - Passing the CPA exam will take dedication and sacrifice. Study using a course, self-study materials, or some combination.
Schedule - Once your eligibility has been determined, you will be sent a Notice to Schedule. At this point you will be able to schedule the exam at one of a number of testing centers. The exam is offered two of every three months. Testing is not conducted in March, June, September, and December. Schedule as early as possible to increase your chances of testing on the date of your choice.
Take and Pass the Exam.