California Board of Accountancy

Social Security Number Requirement for Licensure

Social Security Number Requirement for Licensure as a Certified Public Accountant (CPA) in California


The collection of a Social Security Number (SSN) is required by Section 30 of the California Business and Professions Code, which prohibits the issuance of a license if the applicant fails to disclose or is unable to provide a SSN. The law does not provide any exception for applicants who are not citizens of the United States. An individual taxpayer identification number (ITIN) may not be substituted for the required SSN.


The California Board of Accountancy (CBA) will accept an application for a California CPA license for applicants without a SSN. Should the CBA determine that the applicant has met all licensing requirements except for the SSN, the CBA will send written notification (to the address of record) that the applicant has one year in which to provide a SSN. If no SSN is provided within that period, the application will be deemed abandoned per Section 71 of the CBA Regulations and the application fee will be forfeited. If the applicant wishes to reapply for licensure, the applicant will need to submit a new application, application fee and supporting documentation.