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

Last updated: 7/18/2012 3:21:04 PM