California Board of Accountancy

Educational Requirements

In October 2013, the Governor signed into law Senate Bill 823 allowing individuals who have passed the Uniform CPA Examination (CPA Exam) on or before December 31, 2013, to apply for licensing under the prior pathways until December 31, 2015. If you intend on applying for licensure under the prior pathway requirements, you can obtain more information regarding those requirements in the CPA Licensing Applicant Handbook, or by clicking on the resource link below.


Applicants who passed the CPA Exam on or after January 1, 2014, must provide evidence of a baccalaureate or higher degree, or foreign equivalency, in any subject, including a minimum of 24 semester units of accounting subjects, a minimum of 24 semester units of business related subjects, a minimum of 20 semester units of accounting study, and 10 semester units of ethics study, per CBA Regulations section 11.


Tip Sheet - CPA Licensure Educational Requirements


Self-Assessment Worksheet for the CPA Licensure Educational Requirements


Accounting Study Guidelines


Ethics Study Guidelines


Tip Sheet - CPA Licensure Educational Requirements Beginning January 1, 2017


Planning for the Future...Educational Requirements for CPA Licensure - PowerPoint (pdf)


Prior Pathway Requirements


Frequently Asked Questions