Accounting Study Guidelines

    For the 20 Units of Accounting Study

    • A minimum of six semester units shall be completed in accounting subjects as defined by section 9.2(b) of the California Code of Regulations (CCR).
    • A maximum of 14 semester units may be completed in business-related subjects, as defined by section 9.2(c) of the California Code of Regulations (CCR).
    • A maximum of nine semester units may be completed in other academic work relevant to accounting and business as outlined below.
      • A maximum of three semester units in skills-based courses, which includes courses completed in the following disciplines:
        • English
        • Physical Sciences
        • Social Sciences
        • Journalism
        • Life Sciences
        • Communications
        • Natural Sciences
      • A maximum of three semester units in courses in foreign language, to include sign language, or courses with the following terms in the course title:
        • Culture
        • Cultural
        • Ethnic
      • A maximum of three semester units in industry-based courses, which includes courses with the words "industry" or "administration" in the course title or courses completed in the following disciplines:
        • Engineering
        • Architecture
        • Real Estate
    • A maximum of four semester units may be completed in internships or independent studies in accounting and/or business-related subjects.
    • Completion of one of the following master's degrees shall be deemed equivalent to the completion of the 20 units of accounting study:
      • Masters of Accounting
      • Masters of Taxation
      • Masters of Laws in Taxation (LL.M.)
    • The CBA has developed two tip sheets outlining the education requirements for CPA licensure, one for Semester Units and one for Quarter Units.