State & Territory Requirements



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last updated 10/17/2014


Age Requirement: None
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes for licensure
Education Requirement for Licensure Until Jan. 1, 2014: Pathway 1: Complete B.A. degree; or Pathway 2: Complete 150 hours (including B.A. degree). After Jan. 1, 2014: Complete 150 hours (including B.A. degree) and fulfill specific course requirements outlined here:
Participates in International Examination Program No
Hours in accounting: Pathway 1 & 2: 24 semester hours or equivalent quarter hours in accounting and 24 hours of business-related courses
Exam sitting requirements: Four-year B.A. degree or higher from a nationally or regionally accredited U.S. degree-granting educational institution or the equivalent foreign education.
Experience requirements: Pathway 1: 2 years Pathway 2: 1 year Both are general experience which includes any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills. For those wishing to sign attest reports, the experience shall include 500 hours of attest.
Ethics exam: Must pass California Professional Ethics Exam.


Education requirement will change effective Jan. 1, 2014 to 150 hours (including B.A.), essentially eliminating Pathway 1.

The Es of becoming a CPA

When it comes to licensure requirements, don't forget your Es: education, experience, examination and—depending on your state—ethics. Here's the lowdown on licensure to become a CPA.

The Es of becoming a CPA

state society

California CPA Education Foundation


1201 K Street

Suite 1000

Sacramento, CA




by the way

Numerous prep course options. 18 months. Four sections. And only one tool that can help you plan your Exam, track your progress, commune with fellow test takers and much more. Check out CPA Exam Aid—courtesy of the AICPA.


state board

California Board of Accountancy


2000 Evergreen Street

Suite 250

Sacramento, CA


California board of accountancy's CBT exam application


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