Considering a career as a Certified Public Accountant (CPA) in California? You’re in the right place. Below, we’ll walk you through the exam and licensure prerequisites, as well as the scheduling process and other crucial details.
Understanding California CPA Requirements
Becoming a CPA in California requires passing all 4 parts of the CPA Exam, having accounting experience, and meeting other criteria, such as age, citizenship, and residency requirements. Below is a comprehensive overview of these requirements.
| Social Security Requirement | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character Requirement | Yes |
| Education Requirements for Licensure | 150 hours* (including bachelor’s degree) |
| Exam Pass Score Requirement | Score 75 in each section |
| Ethics Exam Requirements | Complete a California Board of Accountancy-approved Regulatory Review Course (required at first license renewal) |
| Work Experience Needed | 1 year of general accounting experience or 12 months for specific pathways |
| International CPA Examination Program | International Qualification Examination (IQEX) participant |
*Legislative Update: AB 1175 (Effective Jan. 1, 2027)
Starting Jan. 1, 2027, California will offer an alternative pathway to licensure, requiring only a bachelor’s degree and 2 years of experience. This option will be available alongside the current requirements listed below until 2029.
Educational Requirements
The California Board of Accountancy (CBA) determines the educational and credit requirements for a CPA candidate in California as per the standards set by the American Institute of Certified Public Accountants (AICPA®). Candidates may apply for the CPA Exam if they fall into any of the following categories:
- Dual Degree: Currently enrolled in a program that results in a bachelor’s degree upon completion of a master’s degree. You must have completed the required 24 accounting and 24 business units.
- Early Entry: Currently enrolled in an accredited institution and will complete the bachelor’s degree and required coursework (24 accounting/24 business units) within 180 days of application submission.
Note: Early Entry candidates must submit official transcripts showing degree conferral and completion of requirements within 240 days of application or risk losing exam credits.
Important Note: Education earned through the Association of Chartered Certified Accountants (ACCA) does not meet California’s education requirements.
Regulatory Review Course & Ethics Requirements
Previously, California CPA candidates were required to pass the Professional Ethics (PETH) exam to obtain their initial license. The CBA no longer requires the PETH exam for initial licensure because the CPA Exam now covers much of that content. Instead, new CPAs must complete a CBA-approved Regulatory Review Course as part of their first license renewal.
Transitional Option: If you previously passed the PETH exam, you may use that passing score to satisfy the Regulatory Review Course requirement or claim it as 2 hours of technical Continuing Education (CE) during your first renewal. This option is available until July 1, 2026.
California CPA Exam & Licensing: Cost and Fees
The initial application fee for the CPA Exam in California is $100. Below is the current fee structure. Please note that exam section fees are paid directly to the National Association of State Boards of Accountancy (NASBA), while application fees are paid to the CBA.
| California CPA Exam Fees | Cost |
|---|---|
| Initial Application Fee (Paid to CBA) | $100 |
| Reapplication Fee (Paid to CBA) | $50 |
| Exam Section Fees (Paid to NASBA) | |
| Auditing and Attestation (AUD) | $265.57 |
| Financial Accounting and Reporting (FAR) | $265.57 |
| Regulation (REG) | $265.57 |
| Discipline Section (BAR, ISC, or TCP*) | $265.57 |
| Total (4 Sections + Initial Application) | $1,162.28 |
*Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (TCP)
Note: After passing the CPA Exam and meeting experience requirements, additional licensure fees (e.g., $250 for Practice Privilege evaluation if applicable) may apply.
License Renewal Requirements
To renew your CPA license in California, you must submit the license renewal application through the CBA Connect Portal. You must pay a renewal fee of $280, as mentioned in Part B of the license renewal application. The renewal requests are processed within 24 to 48 hours. If your renewal application is found to be incomplete or requires staff review, you will be notified through your CBA Connect account. After processing the license renewal application and payment, licensees will receive a pocket identity card in the mail with their new license expiration date.
Continuing Education Requirements
As a prerequisite for active status license renewal, you must have completed at least 80 hours of Continuing Professional Education (CPE) in the 2 years surrounding license renewal. A signed declaration appears on the renewal application and indicates that the licensee has completed the required CE, and the statement required by the CBA must be submitted.
A licensee who does public accounting must have an active license, as defined in Section 5051 of the Business and Professions Code. Continuing education credits are non-transferable from one 2-year period to the next.
A licensee renewing an active license must complete a minimum of 20 hours in each year of the 2-year license renewal period, with a minimum of 12 hours in specialized subject areas such as:
- Accounting
- Auditing
- Taxation
- Financial planning
- Regulatory review
California CPA Exam: Exam Dates, Score Release, and Scheduling
Once you meet the CPA Exam requirements, there are other important details to consider in becoming a CPA, including target exam and score release dates, as well as the scheduling process for the California CPA Exam. Here’s a brief overview to guide you through these steps.
Exam Dates and Score Release
California CPA candidates can sit for the CPA Exam based on the CPA Exam and score release dates.
- Core sections (AUD, FAR, REG) are available with continuous testing for 2026 exams.
- Discipline sections (BAR, ISC, TCP) will only be administered in the first month of each quarter (January, April, July, October).
Scheduling the CPA Examination
Each state has a slightly different application process. Here’s a quick guide to applying for and scheduling the California CPA Exam.
California CPA candidates can register for the CPA Exam on the state board’s website. They must submit their education transcripts, application, and application fee of $100 to the board. Upon successful payment, a Unique Identifier Number (UID) is issued to all the first-time candidates, available on your state board account. It will be located next to your name and username. If you’re reapplying, your UID will be retrieved automatically from the existing account.
As a participant in the International CPA Examination Program, international candidates or those who’ve completed their education outside the United States can apply for the California CPA Exam.
The board will review your application and send a letter of approval confirming your eligibility. You will receive an Authorization to Test (ATT) indicating you can now take the CPA Exam. Remember, you cannot simultaneously have more than one ATT open for any exam section in California or other states.
You can then schedule your CPA Exam sections via the Prometric website. You can easily find the exam dates and locations that meet your needs here.
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