5 Steps to Becoming a CPA in California

With heavy taxation and regulation par for the course here, the Tax Foundation ranks California 49 out of 50 states when it comes to the state business climate. But for the CPAs that help the more than 3 million companies established here sort out complex accounting issues, this just means more opportunity.

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1. Get Your Education – Meeting CPA Degree Requirements in California

a. Find out about the accounting programs offered at California colleges and universities. The California Board of Accountancy states that all certified public accountants must have a bachelor’s or higher degree and 150 semester units of college credit.

With the standard bachelor’s degree in accounting consisting of 120 semester units, going on to earn a master’s in accounting or post-baccalaureate certificate is the most tried and tested way to get those 30 additional credits you need to become a CPA in California. Many of these programs are available entirely online. You can also find specialized five-year CPA track programs that offer a blended bachelor’s and master’s curriculum designed specifically to give you the 150 semester hours you need to meet CPA requirements in California.

b. The California Board of Accountancy will accept all college credits at the undergraduate and graduate level earned through programs offered at schools located anywhere in the U.S. that hold national or regional accreditation from an agency listed in the U.S. Department of Education Database of Accredited Postsecondary Institutions and Programs.

If you attended a foreign college or university, your credentials must be evaluated by a Board-approved foreign credential evaluation service. The credential evaluation service you use must be a member of one of the following bodies:

c. Meet California’s CPA degree and curriculum requirements. You must possess a bachelor’s or higher degree at the time you sit for the Uniform CPA Exam. Through a combination of your bachelor’s degree, any additional undergraduate courses you take through a concurrent undergraduate certificate or post-bachelor’s program, your 150 semester hours must include the following courses:

24 semester hours of accounting courses including (but not limited to):
- Accounting
- Auditing
- External or internal reporting
- Financial reporting
- Taxation
- Financial statement analysis
24 semester hours of business-related courses including (but not limited to):
- Business communications
- Business administration
- Business management
- Business law
- Business related law courses taken at an accredited law school
- Economics
- Computer science
- Information systems
- Finance
- Marketing
- Mathematics
- Statistics

FIND SCHOOLS

2. Take The Uniform CPA Exam

Once you have been granted a bachelor’s degree and fulfilled all of the course requirements of the California Board of Accountancy (CBA), you are ready to take the Uniform CPA Examination.

a. Ask your college to mail your official college transcript directly to the CBA at Examination Unit, 2000 Evergreen Street, Suite 250, Sacramento, CA 95815-3832.

b. Register online at the CBA’s website to take the Uniform CPA Exam. Here you will create a Client Account. In approximately two days, the CBA will email you a password that will allow you to print a CPA Exam Application Remittance Form. (If you would rather apply via a paper application, please contact the CBA at (916) 561-1703 to request one).

c. Mail your CPA Exam Application Remittance Form with the application fees ($100 fee for first-time applicants) to the CBA at the above address. If you will need disability testing accommodations, submit the Accommodation of Disabilities Request form as well at this time.

d. Wait to receive an Authorization to Test (ATT) from the Board by mail after your application has been approved. At this time, you will be given instructions to go online and select the exam sections you wish to take.

e. Wait to receive your payment coupon from the National Association of State Boards of Accountancy (NASBA). You will have 90 days from receipt of the coupon to submit fees to NASBA via mail, over the telephone, or online.

f. Wait to receive your Notice to Schedule (NTS) from NASBA. When they have received your fees the NTS will be mailed, faxed or emailed to you (depending upon which method you chose previously).

g. Go to Prometric’s website to schedule the Uniform CPA Exam.Centers are located in:

Glendale
San Francisco
Camarillo
San Bruno
Alameda
Fair Oaks
San Jose
Fresno

h. Arrive at the correct Prometric testing site on examination day prepared to test.

i. Wait to receive an exam score report by mail from the CBA.

For detailed information on the Uniform CPA Exam, click here.

3. Gain The Necessary Experience

In order to become licensed as a CPA in California, you must complete 12 months of general accounting experience and 500 hours of attest experience. The general accounting experience must:

Involve the use of consulting, tax, financial advisory, management advisory, compilation, attest or accounting skills
Be gained through employment in government, private industry or public industry. Employment in academia does not fulfill the requirement.

The general accounting experience must be documented:

If earned in public accounting, it must be documented on the Certificate of General Experience – Public Accounting Form. A licensed CPA must supervise the work and sign this document.
If earned in private industry or government accounting, it must be documented on the Certificate of General Experience – Non-Public Accounting Form. A licensed CPA must supervise the work and sign this document. If the licensee is the owner of the private industry company, a second signature is not required. If the licensee is not the owner, however, a second person with a higher level of responsibility within the company must sign the form. The second signer need not be a licensed CPA.

The attest experience must:

Involve experience in planning the audit and selecting procedures
Involve experience in applying a variety of auditing techniques and procedures
Involve preparing working papers
Involve preparing written comments and explanations on the work performed
Involve preparing and reporting full disclosure financial statements

The attest experience must be documented.

If earned in public accounting, the attest experience must be documented by your employer on the Certificate of Attest Experience-Public Accounting Form. The signer must have the authority to perform attest services.
If earned in private industry or governmental accounting, the attest experience must be documented by your employer on the Certificate of Attest Experience – Non-Public Accounting Form. The signer must have the authority to perform attest services.

All forms must be submitted to the California Board of Accountancy, 2000 Evergreen Street, Suite 250, Sacramento, CA 95815-3832.

4. Get Your California CPA License

Upon meeting the California Board of Accountancy’s educational requirements, passing the Uniform CPA Examination, and fulfilling the state’s experience requirements, you are ready for CPA licensure. Make sure that you have not missed any of the following steps:

a. Checklist

Earn a bachelor’s degree with 150 total semester hours and the correct amount of accounting and business courses
Ask your college to mail official college transcripts to the CBA at Examination Unit, 2000 Evergreen Street, Suite 250, Sacramento, CA 95815-3832
Pass the Uniform CPA Exam.
Complete work experience. Have your supervising CPA mail all applicable Certificates of Experience to the CBA at 2000 Evergreen Street, Suite 250, Sacramento, CA 95815-3832
Submit a 2” x 2” photo of yourself.
Submit all applicable fees.

b. Apply for your California CPA License. Use the Application for Certified Public Accountant License. Mail it, along with a Fingerprinting Request and a Criminal Conviction Disclosure Form (if necessary) and applicable fees, to the address above. Applicable fees:

Options

Fees

Application processing fee

$250

Fingerprint processing fee (if you live outside of CA only)

$49

Fingerprint processing fee (CA residents)

Pay at Live Scan

Interstate Reciprocal License

The California Board of Accountancy makes it easy for you to receive a reciprocal CPA license in the state if you hold a CPA certificate or license from another state. The Application for Certified Public Accountant License form has sections for those who hold a CPA license in another state.

First, complete the Authorization for Release of Examination & Licensure Information form. Mail this form to the Board of the state where you hold your CPA license or certificate.
Have your college send an official transcript and copy of your diploma to the Board.
Provide Certificates of Experience to verify your work experience of one or two years.
Complete the proper sections of the Application for Certified Public Accountant License form for applicants who hold a CPA license in another state.
Submit all necessary fees and information to the CBA at 2000 Evergreen Street, Suite 250, Sacramento, CA 95815-3832

International Reciprocal License

Do you hold a CPA license in another country? If you have passed either the Canadian Chartered Accountant Uniform Certified Public Accountant Qualification Examination (CAQEX) or the International Uniform Certified Public Accountant Qualification Examination (IQEX), you may be eligible for a reciprocal CPA license in California. These individuals are classified as “Type E” under the CBA’s qualification system and are eligible to use the state’s Application for Certified Public Accountant License form and fill out the appropriate sections.

Note that you must have a U.S. social security number in order to apply for a California CPA license
Have your foreign credentials evaluated by one of the approved agencies listed in step 1
You must fulfill all educational, examination and experience requirements
Other forms necessary for Type E applicants include:
- Criminal Conviction Disclosure Form
- Fingerprint Packet
- General and/ or Attest Certificates of Experience in Public Accounting and/or Non-Public Accounting
- Documentation of passage of the California Professional Ethics (PETH) Examination
- Original letter from the AICPA or NASBA stating that you passed the CAQEX or IQEX exam
- A 2” x 2” photograph of yourself
- All applicable fees
Mail the Application for Certified Public Accountant License and all above documentation to the CBA at 2000 Evergreen Street, Suite 250, Sacramento, CA 95815-3832

If you hold a CPA license or Chartered Accountant credential from any of the jurisdictions below, the California Board of Accountancy will allow you to take the IQEX to become licensed in the state:

Institute of Chartered Accountants in Australia (ICAA)
CPA Australia (CPAA)
Canadian Institute of Chartered Accountants (CICA)
Instituto Mexicano De Contadores Publicos (IMCP)
Institute of Chartered Accountants in Ireland (ICAI)

What should you do if you hold a license in one of the above jurisdictions?

Request that your jurisdiction’s credentialing agency send a Letter of Good Standing to NASBA
Apply here to take the IQEX. Mail your application, fees and any supporting documentation to: NASBA, Attn: IQEX, P.O. Box 440555, Nashville, TN 37244
NASBA will send you a Notice to Schedule (NTS) the IQEX by mail or email, at which time you may schedule your test through Prometric.
Test results will be mailed to you as they are available.

If your foreign CPA license is from a jurisdiction not listed here, you must follow California’s regular licensing procedure, beginning with qualifying for and taking the Uniform CPA Exam.

5. Stay Current Through Continuing Professional Education in California

As a licensed CPA in California, you must complete continuing professional education (CPE) hours to keep your license active and current.

a. Complete 80 hours of CPE every two years:

At least 20 hours of CPE must be completed in one year
At least 12 hours of CPE must be completed in approved subjects each year (listed below)
At least 4 hours of CPE must be completed in ethics every two years

b. Understand and Adhere to CPE requirements and rules for specific positions:

Government auditors must complete:
- 24 hours of CPE every two years in government auditing, accounting or related subjects.
- 8 hours of CPE in fraud detection and reporting.
Auditors working in other capacities must complete:
- 24 hours of CPE every two years in subjects including: financial statement preparation and/or reporting, reviews, auditing, industry accounting, compilations, assurance services, attestation services.
- 8 hours of CPE in fraud detection and reporting.
At least 50% of your CPE hours must come from the following subjects:
- Accounting
- Auditing
- Fraud
- Taxation
- Consulting
- Financial planning
- Ethics
- Regulatory review
- Computer and information technology (except for word processing),
- Specialized industry or government practices having to do with public accounting skills and knowledge.

No more than 50% of your CPE hours may come from the following subjects:
- Communication skills
- Word processing
- Sales
- Marketing
- Motivational techniques
- Negotiation skills
- Office management
- Practice management
- Personnel management

Avoid the following subjects, which do not count towards CPE credit:
- Personal growth
- Self-realization
- Spirituality
- Personal health and/or fitness
- Sports and recreation
- Foreign languages and cultures
- Other subjects which do not contribute directly to the professional competence of a CPA

c. Enroll in approved CPE formats and acceptable programs, including:

Professional development programs of national and state accounting organizations
Technical session at meetings of national and state accounting organizations and their chapters designed as formal educational programs
University or college credit courses (one semester hour of credit equals 15 hours of CPE credit)
University or college non credit courses (one classroom hour equals one hour of CPE credit)
Interactive webcasts that relate to a CPA’s professional competency
Formal correspondence programs
Self-study programs that contribute to a CPA’s professional competency
Instructing, leading a discussion, teaching or speaking on an approved topic or subject relating to a CPA’s professional competency (may only use such formats for 50 percent of your total CPE credit)
Writing published articles, books and instructional materials that contribute to a CPA’s professional competence
Writing questions for the Uniform Certified Public Accountant Examination (may only account for 25 percent of your total CPE credit)

You can find acceptable CPE programs in California through these organizations:

California Society of Certified Public Accountants
American Institute of CPAs
NASBA’s National Registry of CPE Sponsors
California colleges and universities

d. Report your CPE credit hours at the time of your CPA license renewal using the CPE Reporting Worksheet. Keep records of your CPE hours for no less than five years. These records should include:

Name and description of course
Sponsor of course
Location of course
Dates of attendance
Method of presentation
Number of CPE hours claimed

Now that you’re a CPA in California

Congratulations! Your hard work and study has paid off, and you are now a licensed California CPA! One professional organization that you might want to consider joining is the American Institute of CPAs (AICPA). This national professional organization provides members with networking and development opportunities, continuing professional education programs and professional guidance. These same opportunities are available at the state level when becoming a member of the California Society of Certified Public Accountants.

Do you want to specialize? If so, you have many choices in California, including finance, management, governmental accounting, auditing, information systems accounting and forensic accounting.

Last Modified July 16, 2021 by AccountingEDU Staff