California Board of Accountancy

New Licensure Requirements

The CBA presently maintains two pathways to licensure. In October 2009 the Governor signed into law Senate Bill (SB) 819 which will, effective January 1, 2014, eliminate Pathway 1 and change the education requirements that comprise Pathway 2. Specifically, SB 819 requires that an additional 30 of the 150 units of college education required under Pathway 2 be further defined in regulation.


CBA Proposal for Accounting Study Guidelines


Ethics Study Guidelines


Tip Sheet - CPA Licensure Educational Requirements Beginning January 1, 2014


Frequently Asked Questions