State Requirements


State & Territory Requirements

Last Updated 5/30/2019


Age Requirement None
Citizenship Requirement No
Residency Requirement No
Social Security # Requirement Yes for licensure
Education Requirement for Licensure 150 hours (including B.A)
Participates in International Examination Program Yes
Hours in Accounting: 24 semester units. Also required for licensure: 24 semester units of business-related subjects, 20 semester units of accounting study, and 10 semester units of ethics study.
Exam sitting requirements: 120 hours (including B.A.) with 24 semester units in accounting and 24 semester units in business-related subjects.
Experience Requirements: 12 months of general accounting experience providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills. Qualifying experience may be gained through employment in public, private industry, or government. Experience acquired in academiais considered qualifying toward general accounting experience if the requirements of CBA Regulations section 12.1 are met.
Ethics Exam: Must pass PETH examination administered by the California CPA (CalCPA) Education Foundation for initial licensure.
State Society

California CPA Education Foundation


1201 K Street

Suite 1000

Sacramento, CA



State Board

California Board of Accountancy


2450 Venture Oaks Way, Suite 300

Sacramento, CA


California board of accountancy's CBT exam application


  • Quarter credit hours are also accepted and are equivalent to 2/3 of a semester hour (divide quarter credits by 1.5 or multiply semester credits by 1.5).
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