California CPA Exam Requirements


Education Requirements

150 Semester Hours Required to Sit for the Exam? No
Minimum Degree Required: Baccalaureate

Additional Educational Requirements

  • 24 semester units (or 36 quarter) in accounting (educational requirements vary, contact State Board for specific details) and
  • 24 semester units (or 36 quarter) in business-related courses (educational requirements vary, contact State Board for details)


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. As of January 1, 2014 150 hours are required for licensure

Residency Requirements

U.S. Citizenship Required: No
Applicant must be a resident, employee, OR have office in the state? No

Age Requirements

Age Minimum: None

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California CPA Exam Requirements exam fees

Initial Application Fee: $100
Audit: $193.45
Financial: $193.45
Regulation: $193.45
Business: $193.45
Total: $873.80

Special Fees: $50 re-examination application fee regardless of the number of parts requested.

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California CPA Exam Requirements state board contacts

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

Phone: 916-263-3680
Fax: 916-263-3677

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California CPA Exam Requirements Application Process

  • Review exam requirements
    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.
  • 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 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 or online to accommodate the needs of all candidates.
  • 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.
  • 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 a payment coupon for exam fees totalling $773.80, which must be paid in advance. Once fees are paid, you will receive a Notice to Schedule (NTS) which is good for six months; however, since every third is non-testing, the NTS covers four testing months.
  • 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 You can take the exam at one of the many sites in California, or any other Prometric location that is convenient to you.