What ethics course is required for California CPA?

California requires a board-approved ethics course as part of licensure. This is separate from the CPE ethics requirements and must be completed before obtaining your license.

CACPA Requirements 2026

California CPA Requirements

Everything you need to become a CPA in California

150

Credit Hours

Year Experience

$280

License Fee

CPE Hours/2 Years

Key Facts

✓Does not require SSN (popular for international candidates)
✓150 credits required for licensure, 120 to sit for exam
✓Must include specific ethics coursework
✓80 hours of CPE required every 2 years

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

Degree RequiredBachelor's degree

Total Credit Hours150

Accounting Credits24

Business Credits24

Additional Requirements:

•Must include ethics course
•20 units in accounting study
•10 units in ethics, business law, or tax study

Experience Requirements

Total Experience12 months (1 year)

SupervisionLicensed CPA

Acceptable Experience Types:

✓Public accounting
✓Private industry
✓Government

Exam Eligibility

Education to SitBachelor's degree with 24 accounting + 24 business credits

Minimum Age18 years

Residency RequiredNo

SSN RequiredNo

Licensing & CPE

Initial License Fee$280

Renewal Fee$280

Renewal Period2 years

CPE Hours Required80 per 2 years

Ethics CPE RequiredYes

California State Board of Accountancy

California Board of Accountancy

Visit Official Website

(916) 263-3680

cbaweb@dca.ca.gov

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

Disclaimer: Requirements may change. Always verify current requirements with the California State Board of Accountancy before beginning your application. Last updated: 2026-02-06.

Frequently Asked Questions

Yes! California is one of the most popular states for international candidates because it does not require a Social Security Number. You'll need to have your foreign credentials evaluated by an approved agency.