CPA Exam Qualifications

Download the CPA Exam Qualifications PDF


How to Qualify for the CPA Exam

Option A

Candidate with a bachelor’s or master’s degree conferral and has completed 24 semester units each in accounting and business-related subjects.

Option B

Candidate currently enrolled in dual degree program that results in conferral of master’s and bachelor’s at the same time and has completed 24 semester units each in accounting and business-related subjects.

Option C

Candidate currently enrolled in college and within 180 days of completing all educational requirements, with bachelor’s degree and completion of 24 semester units each in accounting and business-related subjects.

Educational Requirements

1
Bachelor's Degree or higher
24
semester units in accounting subjects
24
semester units in business related subjects


Accounting Subjects

  • Accounting
  • Auditing
  • External or Internal Reporting
  • Financial Reporting
  • Financial Statement Analysis
  • Taxation


Business-Related Subjects

  • Accounting Subjects
    (excess of the 24 required)
  • Business Administration
  • Business Communication
  • Business Law
  • Business Management
  • Business Related Law Courses
    (offered by an accredited law school)
  • Computer Science and Information Services
  • Economics
  • Finance
  • Marketing
  • Mathematics
  • Statistics

National Candidates

  • Education must be documented on official transcripts
  • Official transcripts can be submitted with your application or mailed directly to the CBA
  • Official transcripts must be submitted in the original envelope sealed by the school

International Candidates

  • Education must be evaluated by a CBA approved foreign credentials evaluation service
  • Evaluations can be submitted with your application or mailed directly to the CBA
  • Evaluations must be submitted in the original envelope sealed by the evaluation service

How to Apply for the CPA Exam

icon of computer
  • Visit the CBA website at https://www.cba.ca.gov/cbLpublic
  • Click on the 'My Exam Application and Account'
  • Click on the 'Establish an Account' link
  • Complete the form and submit
  • Receive an email with the link to the Client Login and temporary password
  • Create a personal password and complete all required account information

How to Complete the CPA Exam Application

How to Sign Up for the CPA Exam

1 Year
To make CPA Exam section selections once application is approved
90 Days
To make payment for all sections selected once payment coupon is received
9 Months
To schedule testing dates and sit for all sections listed on the NTS
30 Months
To earn credit for the remaining three sections from the first passed section