Educational Requirements

Requirements to Qualify for Cpa Certification in California

	PATHWAY 1	PATHWAY 2
Education for Exam	Baccalaureate degree	Baccalaureate degree
Core Course Requirement	24 semester units of accounting 24 semester units of business-related subjects	24 semester units of accounting 24 semester units of business-related subjects
Exam Conditioning	Pass any individual part with a score of 75 or higher Must pass remaining parts within the next 18 months	Pass any individual part with a score of 75 or higher Must pass remaining parts within the next 18 months
Licensure Requirement	Two years general experience, which may include 500+ attest hours for those who want to sign attest reports	Evidence of 150 semester hours of education One-year general experience, which may include 500+ attest hours for those who want to sign attest reports

For Pathway 1 and Pathway 2, you can take the parts one at a time. You must pass all four sections within an 18-month rolling window.

For more detailed information about exam specifics and requirements to sit, please call the California Board of Accountancy at (916) 263-3680 or e-mail examinfo@cba.ca.gov.