California CPA Requirements

California CPA Exam Fees

ExaminationAmount
AUD
$230.55
BEC
$180.95
FAR
$218.15
REG
$193.35
Initial ApplicationAmount
1 section
$100
2 sections
$100
3 sections
$100
4 sections
$100
Repeat ApplicationAmount
1 section
$50
2 sections
$50
3 sections
$50
4 sections
$50

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Education Requirements

Credit Requirements: 24 semester units in accounting, and 24 semester units in business-related courses are required. 120 semester units are required to be certified under pathway 1 in California only – 150 semester units are required to be certified until pathway 2 for all jurisdictions. (Requirements may vary. Contact the California State Board for more information.)

Minimum Degree: Baccalaureate degree

Additional Requirements: 120 semester units are required to be certified under pathway 1 in California only – 150 semester units are required to be certified under pathway 2 for all jurisdictions.


Need additional units? Earn college credit for CPA Review!

Residency Requirements

Citizenship: U.S. Citizenship is not required

Minimum Age: none

Additional Requirements: It is not necessary to be a resident, employee, or keep office(s) in the state.

State Board Contacts

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

Email: examinfo@cba.ca.gov

Phone: 916-561-1703

Fax: 916-263-3677

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