CA Educational Requirements for CPA Licensure in 2014

Beginning January 1st, 2014, the CA requirements for CPA licensure will measure up to the 150 rule (150 semester units) that the majority of states require. These 150 semester units will include topics specified by the California State Board of Accountancy (CBA). While these education requirements are subject to change, below you will find the CBA's proposed topics.

Also see California CPA Requirements.

BACCALAUREATE DEGREE - 150 UNITS:

24 SEMESTER UNITS – ACCOUNTING SUBJECTS

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

24 SEMESTER UNITS –
BUSINESS RELATED SUBJECTS

  • Business Administration
  • Economics
  • Marketing
  • Business-related law courses offered at an accredited law school
  • Business Management
  • Finance
  • Statistics
  • Business Communications
  • Business Law
  • Computer Science & Information Services
  • Any accounting subjects in excess of the 24 units needed to fulfill the accounting requirement

20 SEMESTER UNITS – ACCOUNTING STUDY

  • All units at an upper division level or higher
  • Minimum 6 units in accounting subjects (see above)
  • Maximum 14 units in business-related subjects (see above)
  • Maximum 4 units in internships/independent studies
  • Completion of a Masters of Accounting, Taxation or Law in Taxation equivalent to 20 units of accounting study
Maximum of 9 units in other academic work relevant to business and accounting:
  • Skills-based courses: Courses completed in the following disciplines: English, Communication, Journalism, and the Physical, Life, Natural and Social Sciences
  • Foreign Languages/Cultural & Ethnic Studies: Courses in foreign languages and courses with the terms culture, cultural, and ethnic in the titles
  • Industry-based courses: Courses with the words "industry" or "administration" in the title, or courses completed in the following disciplines: Engineering, Architecture and Real Estate

10 SEMESTER UNITS – ETHICS STUDY

  • Minimum 4 quarter units/3 semester units of accounting ethics or accountants' professional responsibilities
  • Maximum of one semester unit in a course devoted solely to financial statement auditing
Maximum 7 semester units in the following courses or disciplines:
Ethics in Business (courses):
  • Business Law
  • Ethics, Morals or Fraud
  • Human Resources Mangement
  • Business Government & Society
  • Legal Environment of Business
  • Corporate Social Responsiblity
  • Corporate Governance
  • Organizational Behavior
  • Management of Organizations
  • Business Leadership
  • Professional Responsibilities (non-accounting
Ethical Foundations (disciplines):
  • Philosophy
  • Psychology
  • Political Science
  • Sociology
  • Religion
  • Cultural, Ethnic or Diversity Studies
  • Economic
  • Theology
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:
  • Introduction
  • Introductory
  • General
  • Principles of
  • Fundamentals of
  • Foundations of
  • Survey of



*These are the projected requirements for CPA licensure in the state of California beginning January 1st, 2014. All requirements are subject to change.