State & Territory Requirements
|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: http://www.dca.ca.gov/cba/applicants/tip_sheet.pdf|
|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.|
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Education requirement will change effective Jan. 1, 2014 to 150 hours (including B.A.), essentially eliminating Pathway 1.
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