State Requirements


State & Territory Requirements

Last Updated 10/17/2014


Age Requirement None
Citizenship Requirement No
Residency Requirement No
Social Security # Requirement Yes for licensure
Education Requirement for Licensure Until Jan. 1, 2014: Pathway 1: Complete B.A. degree; or Pathway 2: Complete 150 hours (including B.A. degree). After Jan. 1, 2014: Complete 150 hours (including B.A. degree) and fulfill specific course requirements outlined here:
Participates in International Examination Program No
Hours in Accounting: Pathway 1 & 2: 24 semester hours or equivalent quarter hours in accounting and 24 hours of business-related courses
Exam sitting requirements: Four-year B.A. degree or higher from a nationally or regionally accredited U.S. degree-granting educational institution or the equivalent foreign education.
Experience Requirements: Pathway 1: 2 years Pathway 2: 1 year Both are general experience which includes any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills. For those wishing to sign attest reports, the experience shall include 500 hours of attest.
Ethics Exam: Must pass California Professional Ethics Exam.
State Society

California CPA Education Foundation


1201 K Street

Suite 1000

Sacramento, CA



State Board

California Board of Accountancy


2450 Venture Oaks Way, Suite 300

Sacramento, CA


California board of accountancy's CBT exam application


Education requirement will change effective Jan. 1, 2014 to 150 hours (including B.A.), essentially eliminating Pathway 1.

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