Current Requirements
24 Semester units – Accounting Subjects
| Accounting |
Auditing |
Taxation |
| Financial Reporting |
Financial Statement Analysis |
External & Internal Reporting |
24 Semester units - Business-Related Subjects
| Business Administration |
Business Management |
Business Communication |
| Economics |
Finance |
Business Law |
| Marketing |
Statistics |
Mathematics |
Computer Science &
Information Services |
Business-related law course
offered at any accredited law school |
Any accounting subjects in excess
of the 24 units needed to fullfill
the accountng requirement |
Educational Requirements for CPA Licensure
20 semester units – Accounting study
Beginning January 1, 2014
- A minimum of six semester units shall be completed in accounting subjects (see above)
- A maximum of 14 semester units may be completed in business-related subjects (see above)
- A maximum of nine semester units may be completed in other academic work relevant to accounting and business (maximum 3 units from any one area)
| Skills-Based courses |
Courses complete in the following disciplines: English, Communications, Journalism, and the Physical, Life, Natural & Social Sciences |
Foreign Language/Cultural &
Ethnic Studies |
Courses in foreign languages (including sign language) and courses with the terms culture, cultural, or 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 |
- A maximum of four semester units may be completed in internships or independent studies in accounting and/or business-related subjects.
- Completion of one of the following master's degrees shall be deemed equivalent to the completion of the 20 units of accounting study: Masters of Accounting, Masters of Taxation, Masters of Laws in Taxation (LL.M.)
The CBA has developed a tip sheet outlining the requirements for CPA licensure beginning January 1, 2014.
www.dca.ca.gov/cba