Initial Licensing FAQs

Application and Status

• How can I obtain an application for CPA licensure?

  You can obtain the Application for CPA Licensure on the CBA website or by contacting the Initial Licensing Unit by email at licensinginfo@cba.ca.gov or by telephone at (916) 561-1701 and request that one be mailed to you.

• How much does it cost to apply for the license?

  CPA Licensure and Application Fees

  • Initial Application - $250
  • Initial License Fee - $280
  • Hard copy fingerprint processing fee - $49
• How long does the application review process take?

  The review process will take approximately four weeks from the date the application file is complete. If your application is approved for licensure, the CBA will send you a notification with instructions on completing the initial licensure process and obtaining a license number.

• How do I know the status of my application?

  The CBA takes the steps below to keep you informed of the status of your application. Communication will be sent via email. If you have not provided an email address to the CBA, the correspondence will be sent by mail.

  • Upon receipt of the application, the CBA will acknowledge your application has been received.
  • Within 30 days CBA staff will complete an initial review of the application and advise you of any outstanding documents required to complete your application.
  • Applications with outstanding documents will be placed in a pending status. If subsequent documentation is submitted to the CBA, staff will advise you of any remaining outstanding documents within 30 days.
  • When you have successfully met the requirements to obtain your license, the CBA will notify you and request the initial license fee.
• Do I need to notify the CBA of an address or name change?

  Yes. To keep you informed of the status of your application, it is important that you notify the CBA of any address or name change. After you complete a Name Change Form or Address Change Form, it can be emailed to licensinginfo@cba.ca.gov or mailed to 2450 Venture Oaks Way, Suite 300 Sacramento, CA 95833.

Examinations

• Do I need to meet the licensing educational requirements to qualify to take the Uniform CPA Examination (CPA Exam)?

  No. To sit for the CPA Exam, you must have baccalaureate degree or higher, including 24 semester units each of accounting and business-related subjects.

• Once I receive my final CPA Exam score, do I have to wait until I get a pass letter before applying?

  No. As soon as you know that you have passed all four parts of the CPA Exam you may apply for licensure; there is no need to wait for your pass letter.

• Is an ethics examination required?

  Yes. However, it is not necessary to take the ethics examination until you are prepared to apply for the CPA license. CBA Regulations section 10 requires all applicants to complete and pass a CBA-accepted ethics examination within two years of submitting an application.

• Which ethics examination is acceptable for initial licensure?

  The only ethics examination currently accepted by the CBA is the PETH examination administered by the California CPA (CalCPA) Education Foundation. To order the PETH examination, please visit CalCPA's website at www.calcpa.org/ethics-exam or contact them by email at calcpa@calcpa.org or by telephone at (800) 922-5272.

Educational Requirements

• What are the educational requirements to obtain licensure?
  • Baccalaureate degree or higher
  • A total of 150 semester units including:
    • 24 semester units of accounting subjects
    • 24 semester units of business-related subjects
    • 20 semester units of accounting study
    • 10 semester units of ethics study

  You can find more information under the Educational Requirements.

• Do I need to submit transcripts or foreign education evaluations?

  Yes. Official transcripts or foreign education evaluations detailing completion of all required courses and the conferral of a baccalaureate degree or higher must be submitted. If official transcripts or foreign education evaluations were submitted to the CBA during the exam process, you do not need to submit them again, unless you have completed additional courses after the initial transcripts or evaluations were sent.

• How do I submit my transcripts or foreign education evaluations?

  Official transcripts and foreign education evaluations may be submitted with your application for CPA licensure or mailed directly to the CBA. Both transcripts and foreign credential evaluations MUST be submitted in an envelope sealed by the school.

• Where can I obtain additional resources regarding the educational requirements for CPA licensure?

  The CBA created the Educational Requirements for CPA Licensure Self-Assessment Worksheet to assist you in evaluating the education you have already completed and planning for any future education, as they relate to the educational requirements for licensure. You may obtain additional resources and samples of completed self-assessment worksheets on our website under Educational Requirements.

• I took a three semester unit Business, Society and Government course. Can the units be applied to the business-related subjects, accounting study, and ethics study requirements?

  Units cannot be double counted. The units can all go to one of the aforementioned three educational requirements or be split between them. For example, all three units could go toward fulfillment of the ethics study requirement, or two units could go to the ethics study requirement and one unit could go to the business-related subjects requirement. When evaluating your transcript the CBA will make every effort to allocate the units in a manner that will assist you in meeting the educational requirements.

• I have earned a Master of Accounting. Will the courses I took as part of the master's degree program qualify toward the other educational areas?

  Yes. The Master of Accounting degree will satisfy the 20 semester units of accounting study, while the units completed in the fulfillment of the master's degree can be counted toward the other three educational areas: 24 semester units of accounting subject, 24 semester units of business-related subjects, and 10 semester units of ethics study.

• The accounting study regulations require that a minimum of six semester units be completed in accounting study. Is this in addition to the 24 semester units of accounting subjects presently required?

  Yes. At the time of licensure, if you do not possess one of the three specified master's degrees, an additional six semester units of accounting will be required bringing the total to 30 semester units.

• The accounting study regulations indicate that the 20 semester units can come from accounting subjects, business-related subjects, and other academic work relevant to accounting and business. Must I have units from all three areas?

  No. You will need to complete an additional six semester units in accounting subjects, but the remaining 14 semester units may be in additional accounting subjects or business-related subjects. You could also have up to nine semester units in other academic work relevant to accounting and business, but it is not required.

• Do the units for the educational requirements have to be upper division?

  All course requirements can be satisfied at the lower division level with one exception. Beginning January 1, 2017, you must complete a minimum of three semester or four quarter units in accounting ethics or accountants' professional responsibilities, which must be completed at an upper division level or higher, unless it is completed at a community college.

• Am I required to have a master's degree now?

  No, you are not required to hold a master's degree.

• How many units of financial statement auditing qualify for ethics study?

  If the course title contains the word "auditing" it will satisfy up to 7 semester or 11 quarter units of the ethics study requirement.

• I obtained my license prior to January 1, 2014. Will I still be considered substantially equivalent by other states?

  The California Legislature's passage of Senate Bill 819 ensured that California would maintain its National Association of State Boards of Accountancy's "substantially equivalent" designation. This designation applies to current and future licensees. Prior to practice in another jurisdiction, you should consult the individual regulatory body for more information.

Experience Requirements

• I am applying for licensure with general accounting experience. How much experience do I need?

  All applicants must complete a minimum of 12 months of general accounting experience. General accounting experience includes providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills.

• Does experience in academia count?

  Yes. Experience in academia does qualify toward general accounting experience if the requirements of CBA Regulations section 12.1 are met.

• I would like to obtain a license with the authority to sign attest reports. How much experience do I need?

  You will need to complete a minimum of 12 months of general accounting experience, and a minimum of 500 attest hours to the satisfaction of the CBA.

• I am licensed with general accounting experience and want to obtain licensure with the authority to sign attest reports. Do I need to submit transcripts?

  No. You will only need to complete the required 500 attest hours and submit the appropriate documentation and fee to the CBA.

Other Requirements

• Is fingerprinting required for licensure?

  Yes. Pursuant to section 144 of the California Business and Professions Code, applicants for a California CPA license are required to furnish their fingerprints for purposes of conducting a criminal history record check with the California Department of Justice (DOJ) and the Federal Bureau of Investigation (FBI).

• Will the CBA accept an Individual Taxpayer Identification Number (ITIN) in lieu of a United States Social Security Number (SSN)?

  Yes. Prior to issuance of a California CPA license, all applicants must provide either an SSN or ITIN. California Business and Professions Code section 30 prohibits the issuance a license if the applicant fails to disclose or is unable to provide an SSN or ITIN.

License Approval

• What is required after my license is approved?

  Upon pre-approval of your California CPA license application, you will be required to pay an initial license fee. The initial license fee is independent of the application processing fee. The initial license fee is calculated based on the date of licensure and first expiration date of the new license. Upon receipt of the initial license fee, the CBA will mail you a congratulatory letter with your CPA license number and CPA wall certificate. You may not engage in the practice of public accountancy or use the CPA designation until you have received your CPA license number from the CBA.

• When will I receive the pocket identification card?

  You will receive a pocket identification card (pocket ID) approximately 2-4 weeks after payment of the initial CPA license fee. If a pocket ID has been lost, stolen, or damaged, you may request a duplicate by completing and submitting the Wall Certificate/Pocket ID Replacement Request to the CBA.

• When will I receive the wall certificate?

  You will receive a CPA wall certificate, suitable for framing, approximately 8-12 weeks after payment of the initial CPA license fee. If a CPA wall certificate has been lost, stolen, or damaged, you may request a duplicate by completing and submitting the Wall Certificate/Pocket ID Replacement Request to the CBA.