The Certified Public Accountant (CPA) license in California represents a high professional achievement, opening doors to careers in public accounting, corporate finance, and consulting. The state’s rigorous licensing standards contribute to the prestige of the designation. The journey to licensure requires dedication to a demanding educational curriculum, successful navigation of a comprehensive national examination, and verification of professional experience. This multi-step process is managed by the California Board of Accountancy (CBA) to ensure all licensees meet a consistent and high standard of qualification before entering the profession.
Meeting California’s Comprehensive Education Requirements
The foundation of the California CPA journey requires a total of 150 semester units before a license can be issued. This total must include a bachelor’s degree or higher from an accredited institution. Within the 150 units, candidates must complete specific coursework across several categories to satisfy the CBA’s requirements for both the examination and eventual licensure.
A core component is 24 semester units dedicated to accounting subjects, covering areas such as financial reporting, auditing, taxation, and external or internal reporting. Separately, candidates must also complete 24 semester units of business-related subjects, encompassing topics like business law, finance, economics, and business management. These two subject groups establish the fundamental knowledge base necessary for the practice of public accountancy.
The state mandates 20 semester units of “accounting study,” a broader category that can include core accounting subjects and related academic work, such as communications. Finally, 10 semester units in ethics study are required, which must include a minimum of 3 semester units in accounting ethics or accountants’ professional responsibilities. Candidates may qualify to sit for the CPA Examination before completing all 150 units.
Navigating the CPA Examination Application and Process
The Uniform CPA Examination is a four-part assessment that a candidate must pass to qualify for a California license. The first step involves submitting official transcripts to the California Board of Accountancy to confirm eligibility to sit for the exam. Eligibility requires a bachelor’s degree plus the 24 semester units of accounting and 24 semester units of business-related subjects. Once approved, the candidate receives a Notice to Schedule (NTS), which is used to book appointments for the sections at a designated testing center.
The examination operates under the Core + Discipline model, launched in early 2024. All candidates must successfully pass three Core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG), which cover foundational knowledge all CPAs must possess. Candidates then select one Discipline section to demonstrate deeper skill: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).
Each of the four sections is a four-hour assessment, requiring a minimum score of 75 to pass. The content includes both multiple-choice questions (MCQs) and task-based simulations (TBSs), which require candidates to apply their knowledge to realistic scenarios. A key administrative rule is the 18-month rolling window: all remaining sections must be passed within 18 months of receiving a passing score on the first section, or the credit for the earliest passed section will expire.
Completing California’s Specific Ethics Education Requirement
California requires a specific educational component focused on professional conduct, distinct from the 10 semester units of ethics study required for educational eligibility. Historically, this involved passing the Professional Ethics for CPAs (PETH) exam.
The California Board of Accountancy (CBA) has updated this requirement for new licensees. For those licensed after July 1, 2024, the PETH exam is no longer mandatory for initial licensure. Instead, the CBA mandates that all newly licensed CPAs complete a CBA-approved Regulatory Review Course before their first license renewal. This course ensures new licensees are familiar with California-specific accountancy laws, rules, and professional conduct expectations.
Gaining and Verifying Necessary Professional Experience
The final step toward licensure involves gaining and verifying professional accounting experience. The California Board of Accountancy requires a minimum of one year of general accounting experience, which must equate to 12 months of full-time work. This experience can be gained through various activities, including financial advisory services, taxation, management consulting, internal audit, and bookkeeping. The work must involve the use of accounting, attest, compilation, or consulting skills.
The experience must be performed under the direct supervision of an active CPA licensee in the United States. The supervisor must be a licensed CPA who can attest to the candidate’s competence, though they do not need to be the candidate’s direct employer. Documentation is submitted through an Experience Verification Form, which details the type of work performed and the duration of the employment.
A separate and optional requirement exists for candidates who wish to sign reports on attest engagements, such as audits and reviews. Obtaining this authority requires documenting a minimum of 500 hours of attest services, which must be part of the one year of general experience. Most candidates initially focus on meeting the one-year general experience requirement to secure their license, with the attest hour requirement being a specialization pursued by those entering public practice. The CBA carefully reviews the Experience Verification Form to ensure the nature and duration of the work meet the state’s standards before approving the application.
Submitting the Final License Application to the CBA
Once all prerequisite steps—education, exam passage, and experience—have been completed, the candidate must submit the final license application to the California Board of Accountancy (CBA) for review and approval. The submission package must include official transcripts verifying all 150 semester units have been earned, proof of passing all four sections of the Uniform CPA Examination, and the Experience Verification Form signed by the supervising CPA.
The application triggers a mandatory background check process required for all professional licensees in California. The candidate must complete a Live Scan fingerprinting process, which the CBA uses to obtain a criminal history record check from the California Department of Justice and the Federal Bureau of Investigation. The CBA reviews all components to ensure the applicant meets all statutory and regulatory requirements for licensure. Associated application fees must be paid before the Board issues the CPA license number.
Maintaining Your Active California CPA License
Receiving the CPA license initiates a continuous commitment to professional development and regulatory compliance. California CPAs are required to renew their license biennially, every two years, by the last day of their birth month. The primary requirement for renewal is the completion of Continuing Professional Education (CPE) hours to ensure the licensee remains current with evolving standards.
Licensees must complete a minimum of 80 hours of CPE during the two-year renewal period, with at least 20 hours completed each year. Within the 80-hour total, a minimum of 4 hours must be dedicated to a qualifying ethics course. For first-time renewals, the mandatory CBA-approved Regulatory Review Course must also be completed. Timely submission of the renewal application and certification of all required CPE hours are necessary to keep the license in active standing.