California CPA Requirements

Below you will find the basic prerequisites, test center locations, exam fees, resources, and contact information to help you better understand all California CPA requirements. There may be additional qualifications, including continuing education or work experience. For help with further requirements, we offer FREE U.S. CPA Exam Eligibility Assessments. We will provide you with continued support throughout the application process at no additional charge.

*Legislative Update: AB 1175
Effective Jan. 1, 2027, California will offer an alternative pathway to licensure that requires only a bachelor’s degree and 2 years of experience. This option will be available alongside the current requirements listed below until 2029.

Candidates can choose any 1 of the following pathways to obtain a CPA license in California:

Pathway 1: Standard Licensure Pathway

• Candidates must complete 150 semester hours of education.
• Candidates must hold a bachelor’s degree or higher from an accredited institution.
• Candidates must complete 24 semester units in accounting subjects.
• Candidates must complete 24 semester units in business-related subjects.

Pathway 2: Dual Degree Pathway

• Candidates must be enrolled in a program that results in a bachelor’s degree upon completion of a master’s degree.
• Candidates must complete the required 24 semester units in accounting and 24 semester units in business.

Pathway 3: Early Entry Pathway

• Candidates must be enrolled in an accredited institution and complete a bachelor’s degree and required coursework within the specified timeframe after application.
• Candidates must complete 24 semester units in accounting and 24 semester units in business.
• Candidates must submit official transcripts within the required timeline to maintain eligibility.

See the Latest Offers on the Best CPA Exam Review