California CPA Exam Requirements

Taking the CPA Exam in California

Welcome to your one-stop-shop to learn about the requirements to become a CPA. Below you will find all the details regarding education, licensure, who to contact, and how much the exam costs.

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Credit Requirements: 24 semester/36 quarter units in accounting and 24 semester/36 quarter units in business-related courses are required to take the CPA exam.

Minimum Degree: Baccalaureate degree

Additional Requirements: For licensure you will need a minimum total of 150 semester/225 quarter units made up of the above and also to include:

  • 20 semester or 30 quarter units in "Accounting Study" Subjects
  • 10 semester or 15 quarter units in "Ethics Study" Subjects
    *Please visit our Licensure page for a breakdown of classes included in the above subjects.

Citizenship: U.S. Citizenship is not a California CPA exam requirement.

Minimum Age: There are no California CPA requirements dictating a minimum age limit.

Additional Requirements: There are no California CPA exam requirements to be a resident, employee, or keep office(s) in the state.

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

Email: examinfo@cba.ca.gov

Phone: 916-571-1703

Phone 2: 916-571-1701 (licensure)

Fax: 916-263-3677

Examination Amount
AUD $190.35
BEC $171.25
FAR $190.35
REG $171.25
Initial
Application
Amount
1 Section $100.00
2 Sections $100.00
3 Sections $100.00
4 Sections $100.00
Repeat
Application
Amount
1 Section $50.00
2 Sections $50.00
3 Sections $50.00
4 Sections $50.00