California Board of Accountancy

Educational Requirements

Applicants 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)


Frequently Asked Questions