California CPA Exam Requirements

Education requirements

Residency requirements
150 Semester Hours Required to Sit for the Exam? No U.S. Citizenship Required: No
Minimum Degree Required: Baccalaureate Applicant must be a resident, employee, OR have office in the state? Not Required

Additional Educational Requirements

  • 24 semester units in accounting (educational requirements vary, contact State Board for specific details) and
  • 24 semester units in business-related courses (educational requirements vary, contact State Board for details)

Age requirements

Age Minimum: None

Note: The requirements shown relate specifically to "applying for" and "taking" the exam. Additional requirements may be in effect relating to "certification" and "licensing", Please contact the appropriate state board for "certification" and "licensing" requirements.

Watch "Exam Planning"

California CPA exam application process

California Application Process

  1. Review exam requirements
  2. Submit your exam application, enroll in Becker
  3. Request and forward your transcripts
  4. Pay your exam fees
  5. Schedule your exam

View all steps >>

International Candidates >>

Exam process links

California CPA Application Process: Click here >>
California CPA Application Forms: Click here >>
California CPA Statutes: Click here >>

California exam fees

Initial Application Fee: $100
Audit: $226.28
Financial: $214.35
Regulation: $190.50
Business: $178.58
Total: $909.71
Special Fees:
$50 re-examination application fee 		 

All Fees are Non-Refundable

Watch "Preparing to Pass"

California state board contacts

California Board of Accountancy
2000 Evergreen Street, Suite 250
Sacramento, CA
95815-3832

Web: www.dca.ca.gov/cba >>
Phone: 916-561-1703
Fax: 916-263-3677
Email: examinfo@cba.ca.gov

Additional information about the exam/process

Exam Links: AICPA >>
NASBA >>
CPA-Exam.org >>
Become a CPA: http://www.beckercpa.com/become-a-cpa/Become-a-CPA.pdf >>
Exam FAQ's: http://pdfs/NewExamFAQs.pdf >>
“Test Drive” Prometric: http://www.prometric.com/TestDrive/default.htm >>
Familiarize yourself with the testing environment
“Licensing Resources (subscription required) http://all.nasbatools.com/jurisdiction/list_jurisdiction
Watch "CPAs Today"

print this window   |   close this window

California CPA exam application process

  1. Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in California, follow these steps: Before applying for the exam, evaluate your current credentials. You will need:
    1. A Bachelor's degree from a regionally or nationally accredited college or university with 24 semester units of Accounting and 24 semester units in business-related subjects. Courses in excess of the 24 semester units in Accounting may apply to the 24 semester units in general business.

  2. Submit your exam application, enroll in Becker

    If you meet the educational requirements, create a personal client account with the California Board of Accountancy at www.dcaca.gov/cba. The application fee will be $100. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver’s license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live, online or self-study to accommodate the needs of all candidates.

  3. Request and forward your transcripts

    Contact any educational institutions attended and request that transcripts be forwarded to the California Board of Accountancy for their evaluation. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.

  4. Pay your exam fees

    After receiving the required information, the State Board will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive an invoice for exam fees which must be paid within ninety days. Once fees are paid, you will receive a Notice to Schedule (NTS) which is good for nine months; however, since every third is non-testing, the NTS covers six testing months.

  5. Schedule your exam

    Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at www.prometric.com/cpa. You can take the exam at one of the many sites in California, or any other Prometric location that is convenient to you.

Disclaimer:

The information on this Web site does not constitute legal or professional advice. Neither Becker Professional Review nor it’s parent company, DeVry Inc., nor any officer or employee of Becker Professional Review or DeVry Inc, provides assurance on the accuracy, reliability or timeliness of any information in this Web site. Neither Becker Professional Review nor DeVry Inc., nor any officer or employee of Becker Professional Review or DeVry Inc, shall be held liable for any losses caused by reliance on the accuracy, reliability or timeliness of such information. Additionally, as a convenience to the internet users, this Web site has links to other Web sites, however the listing of such link does not constitute an endorsement of any Web site.