California CPA Exam Requirements 2026
California's current exam-eligibility formula is A bachelor's or higher degree plus 24 accounting units and 24 business-related units; no separate total-hour threshold. It is not expressed as one separate total-credit threshold. Check your education, application route, current known fees, deadlines, and next steps in one place.
California CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Enacted And Effective: 30-month rolling examination-credit window. Effective January 1, 2024.
- Enacted Not Yet Effective: An additional accounting-concentration and two-year experience route becomes operative in 2027; an advanced accounting-related degree may replace one experience year. Effective January 1, 2027.
Are you eligible for the CPA Exam in California?
California's current sitting rule is: A bachelor's or higher degree plus 24 accounting units and 24 business-related units; no separate total-hour threshold. No separate total-hour number should be inferred. The application authority makes the final decision from official documents.
What to confirm before applying
- Meet the published good-moral-character requirement.
- Complete bachelor's degree or higher.
- Complete 24 qualifying accounting semester hours.
- Complete 24 qualifying business semester hours.
Named coursework and accreditation
- The degree and coursework must be from an institution acceptable to the California Board or documented by a Board-approved foreign credential evaluator.
The degree and coursework must be from an institution acceptable to the California Board or documented by a Board-approved foreign credential evaluator.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | Yes, under the published provisional conditions. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | No California jurisdiction-residency rule was identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | Degree + courses | Degree + courses | A bachelor's or higher degree plus 24 accounting units and 24 business-related units; no separate total-hour threshold |
| Accounting | 24 | 36 | Course classification is determined by the application authority. |
| Business | 24 | 36 | Course classification is determined by the application authority. |
Published education pathways
Degree-and-coursework route
- Completed bachelor's or higher degree, subject to California's contingent early-entry options
- 24 accounting hours
- 24 business hours
- 24 semester units in accounting subjects
- 24 semester units in business-related subjects
- Option C applicants may apply within 180 days of completing all education requirements and must provide proof within 240 days after applying.
Credit types to confirm
- Community-college credit: Confirm with the application authority
- Online credit: Confirm with the application authority
- CLEP credit: Confirm with the application authority
- AP credit: Confirm with the application authority
- Pass/fail credit: Confirm with the application authority
- Internship credit: Confirm with the application authority
California eligibility gap planner
Enter your education and personal details to compare them with the published California requirements. Nuanced course classifications still require an official evaluation.
Check 4 published eligibility gates
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How to apply for the CPA Exam in California
California Board of Accountancy is the application authority. Application method: online through the California Board of Accountancy.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through California Board of Accountancy and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- California examination application.
- official transcripts or approved foreign evaluation.
- application fee.
- Certificate of Enrollment for Option C applicants.
Processing time
Allow at least four to six weeks after payment is received.
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your California application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
Incomplete public fee snapshot
The official sources do not publish the current provider examination charge needed for a reliable total.
Known published line items—not a total:
- First-time application or evaluation: $100.00
- Exam-section application or registration: $50.00
Open the official application page and confirm every Board, evaluation, application, administration, and provider section charge before paying. No total is calculated until the provider fee is established.
Never pay for all four sections at once. Life happens. Purchase only the section or sections you can realistically study for and sit before the NTS expires. Keeping flexibility is more valuable than loading all four sections into one NTS or application cycle.
9-month NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
California application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
California exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 30-month credit window
The expiration printed on the NTS and the credit dates in the California candidate account control.
- California's 30-month rolling credit window applies to sections passed on or after January 1, 2024.
- Discipline sections follow AICPA testing windows.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Yes, subject to evaluation conditions
- Credential evaluation required: Yes
- NIES required: No—use an evaluator accepted by the jurisdiction
- Approved evaluation services: California Board-approved foreign credential evaluation services
- Certified translation: Required
Use an evaluator on the California Board's approved list; NIES is not the sole required evaluator.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that California participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
California CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | A bachelor's or higher degree plus 24 accounting units and 24 business-related units; no separate total-hour threshold | 150 hours under the current rule; new routes take effect January 1, 2027 |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | 1 year required; new routes take effect January 1, 2027 |
| Ethics exam | Separate from the Uniform CPA Exam | Confirm |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Enacted Not Yet Effective: Beginning January 1, 2027, California adds an accounting-concentration route paired with two years of experience; an advanced accounting-related degree may substitute for one year. The current 150-hour route remains available through 2028. |
Enacted pathways that are not effective yet
Use the current rule until the effective date shown. These routes do not change today's exam-admission requirements.
Published licensure routes
Beginning January 1, 2027, California adds an accounting-concentration route paired with two years of experience; an advanced accounting-related degree may substitute for one year. The current 150-hour route remains available through 2028.
Takes effect: January 1, 2027
Pathway timing matters: Effective date: January 1, 2027. The 2027 pathway is not current exam or licensure law as of August 7, 2026.
California CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in California?
California's current education formula is: A bachelor's or higher degree plus 24 accounting units and 24 business-related units; no separate total-hour threshold. The jurisdiction does not express that formula as one separate total-hour threshold.
Do I need 150 semester hours to sit in California?
No. California allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in California to take the CPA Exam?
No California jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.
Can I apply before my degree is awarded in California?
Yes, subject to California's provisional or degree-pending conditions. Follow every enrollment-confirmation and final-transcript deadline.
How much does the CPA Exam application cost in California?
California's official sources publish one or more Board or application charges but not a reliable current provider examination fee. The page lists known components without calculating a misleading total.
How long do California CPA Exam credits last?
California provides a 30-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for California?
California accepts foreign education subject to an approved credential evaluation. Use an evaluation service accepted by the application authority.
Your next CPA Exam research steps
Use this California page as your eligibility command center, then move into application timing and study-material research.
Official California sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with California Board of Accountancy.
- California Application for the CPA ExaminationCalifornia Board of Accountancy · Official Application
- CPA Examination Application Important NoticeCalifornia Board of Accountancy · Official Application
- AB 1175 — AccountantsCalifornia Legislative Information · Official Legislation
- CBA Update Issue 100California Board of Accountancy · Government
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 9, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.