California CPA Requirements
Everything you need to become a CPA in California
Key Facts
- ✓AB 1175 signed — 120-credit pathway effective January 1, 2027
- ✓Legacy 150-credit pathway sunsets January 1, 2029
- ✓Does not require SSN (popular for international candidates)
- ✓Must include specific ethics coursework
- ✓80 hours of CPE required every 2 years
- ✓License fees increasing July 1, 2026: initial and renewal fees rise from $340 to $400 (SB 816)
*California offers a 120-credit pathway (AB 1175) with additional experience requirements. Effective January 1, 2027. See Licensure Pathways below for details.
International Candidates: California does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
- •Must include ethics coursework
- •Under AB 1175: 24 accounting + 24 business + 3 ethics units (51-unit concentration)
Experience Requirements
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Licensing & CPE
Licensure Pathways
Legacy 150-Credit Pathway (Sunsets January 1, 2029)
- •150 semester hours with accounting and business concentration
- •1 year of general accounting experience
- •Available through December 31, 2028
- •Both legacy and new pathways valid Jan 2027 – Dec 2028
120-Credit + Experience Pathway (AB 1175)
Effective: January 1, 2027
- •Bachelor's degree with accounting concentration (24 accounting + 24 business + 3 ethics units)
- •2 years of general accounting experience
- •Master's degree in accounting, taxation, or tax law can substitute for 1 year of experience
- •CBA-recognized certificate program can substitute for 6 months of experience
- •Sole pathway from January 1, 2029 onward
- •Signed by Governor Newsom on October 3, 2025
California State Board of Accountancy
California Board of Accountancy
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
California CPE & License Renewal
Frequently Asked Questions
Education Programs for California
36 programs meet CPA education requirements in California. Browse by category to find the right fit.
Online MAcc
14Arizona State University
AACSBOnline Master of Accountancy and Data Analytics
University of Illinois Urbana-Champaign
AACSBiMSA (Online Master of Science in Accountancy)
Western Governors University
ACBSPMaster of Science in Accounting
University of Texas Rio Grande Valley
AACSBMaster of Accountancy (MAcc) Accelerated Online
University of North Carolina at Chapel Hill
AACSBOnline Master of Accounting (MAC)
Indiana University
AACSBOnline MS in Accounting (Kelley School)
Auburn University
AACSBOnline Master of Accountancy (MAcc)
Rutgers University — Camden
AACSBOnline Master of Accountancy (MAcc)
Ohio University
AACSBOnline Master of Accountancy and Analytics
Syracuse University
AACSBOnline MS in Professional Accounting (Whitman)
Liberty University
ACBSPOnline MS in Accounting
Southern Illinois University Carbondale
AACSBOnline Master of Accountancy (MAcc)
Texas A&M University
AACSBFlex Online MS Accounting (Mays)
University of Massachusetts Amherst
AACSBOnline MS in Accounting (Isenberg)
Campus MAcc
10University of Michigan
AACSBMaster of Accounting (MAcc)
University of Texas at Austin
AACSBMaster in Professional Accounting (Traditional MPA)
University of Notre Dame
AACSBMS in Accountancy
Brigham Young University
AACSBMaster of Accountancy
Ohio State University
AACSBMaster of Accounting
Wake Forest University
AACSBMS in Accountancy
Boston College
AACSBMS in Accounting
Vanderbilt University
AACSBMaster of Accountancy
University of Southern California
AACSBMaster of Accounting
California State University, Dominguez Hills
AACSBMaster of Science in Accounting
150-Hour Pathways
5Northwestern University
HLCCPA Accounting Certificate
Eastern Oregon University
IACBEPost-Baccalaureate Accounting Certificate
UC Berkeley Extension
WASCCertificate Program in Accounting
UCLA Extension
WASCAccounting Certificate
Boise State University
AACSBAccounting Foundations Graduate Certificate
Certificates
1MST Programs
3Related Resources
Planning your CPA journey in California? These guides can help.
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