2014 CA CPA Licensure

licensure video
California Countdown

to the 2014 Changes!

The Scoop on 2014 Changes?

Currently, California is one of two states in the Nation that does not have a mandatory 150 semester unit requirement for Licensure allowing for 2 Pathways (local vs. national). On January 1, 2014, California will push forward with the 150 rule, allowing for California CPAs to be more competitive in the global market and apply for reciprocity in other states.

Note: The 150 Rule will only apply to CPA Licensure. Requirements to take the CPA Exam will remain the same.

2014 Licensure Details – As Determined by the California Board of Accountancy

CA Requirements BEFORE 12/31/2013

Requirements to take the CPA Exam:

Requirements to Obtain Licensure: 2 pathway options to obtain licensure before 12/31/2013:

Pathway 1 Valid only in CA

  • Pass the CPA Exam
  • 2 years of experience
  • Pass the ethics exam

Pathway 2 Valid only in most U.S. Jurisdictions

  • Pass the CPA Exam
  • 1 year of experience
  • Pass the ethics exam
  • Total of 150 semester/225 quarter units

CA Requirements AFTER 1/01/2014

Requirements to take the CPA Exam:

Requirements to Obtain Licensure: Only available pathway to licensure after 01/01/2014:

  • Pass the CPA Exam
  • 1 year of experience under a licensed CPA
  • Pass the ethics exam
  • Minimum total of 150 semester/225 quarter to include:

Accounting Subjects

24 Semester / 36 Quarter Units

  • Accounting
  • Auditing
  • External or Internal Reporting
  • Financial Reporting
  • Financial Statement Analysis
  • Taxation

Business Subjects

24 Semester / 36 Quarter Units
  • Business Administration
  • Business Communication
  • Business Law
  • Business Management
  • Business Related Law Courses (offered by an accredited law school)
  • Computer Science
  • Information Systems
  • Economics
  • Finance (e.g. Financial Management)
  • Marketing
  • Mathematics
  • Statistics

Accounting Study Subjects

20 Semester / 30 Quarter Units

  1. Minimum of 6 Semester/9 Quarter units in Accounting Subjects (see above)
  2. Maximum of 14 Semester/21 Quarter units Business Related Subjects (see above)
  3. Maximum of 9 Semester/13.5 Quarter units in other academic work relevant to accounting and business:
    • Maximum of 3 Semester/4.5 Quarter units in skills-based courses, which includes the following disciplines: English, Communications, Journalism, and the Physical, Life, Natural and Social Sciences
    • Maximum of 3 Semester/4.5 Quarter units in courses in foreign language (includes sign language), or courses with the terms culture, cultural or ethnic in the title
    • Maximum of 3 Semester/4.5 Quarter units in industry-based courses. Includes courses with the words "industry" or "administration" in the course title. Also includes courses in the disciplines Engineering, Architecture and Real Estate
  4. Maximum of 4 Semester/6 Quarter units of internships or independent studies in Accounting or Business related subjects

Ethics Study Subjects

10 Semester / 15 Quarter Units
  1. Maximum of 10 Semester/15 Quarter units from courses containing any of the following terms in the course title: Business Law, Corporate Governance, Ethics, Morals, Fraud, Organizational Behavior, Human Resources Management, Management of Organizations, Business Government & Society, Leadership, Legal Environment of Business, Professional Responsibilities, Corporate Social Responsibility
    • (A minimum of 3 semester/4 quarter units in courses devoted to accounting ethics or accountants' professional responsibilities will be required of all applicants beginning January 1, 2017.)
  2. Maximum of 3 Semester/4.5 Quarter units taken in the following disciplines: Philosophy, Religion or Theology
    • The course title must contain one of the following words or terms, or the sole name in the course title is the name of the discipline: Introductory, General, Introduction, Fundamentals of, Principles of, Foundation of, Survey of
  3. Maximum of 1 Semester/1.5 Quarter units in a course devoted solely to Financial Statement Auditing

Roger CPA Review Firm Partners

  • Set up advising sessions for your staff with one of our expert CPA Exam consultants. Call 877-764-4272
  • Want to set up a training session for you new hires/interns? Roger CPA Review provides free in-person or live webcast presentations for groups of 10 or more
  • Would you like to set up a Direct Bill or Discount Partnership? Contact firms@rogercpareview.com for more information

Helpful Links

The CPA Exam:

Education Units:

CA Work Experience Forms: