Advising
for the CPA examination and Licensure
Links to external resources
CPA Evolution - New Model for CPA Licensure; Expected to Launch in 2024
California Board of Accountancy (CBA) answers FAQs about becoming licensed as a CPA in California
The California Board of Accountancy (CBA) has extensive information for CPA Exam Applicants and for CPA Licensing Applicants here. The Self-Assessment Worksheet for the CPA Licensure Educational Requirements is here.
CPA Examination Blueprints (effective July 1, 2021)
Accounting Forum: SSU student club. If you want to join, email Joe Standridge, the faculty advisor for the club.
Exam educational requirements
The educational requirements to take the exam are listed in the Uniform CPA Exam Handbook (p. 3):
- A baccalaureate degree
- 24 semester units of core accounting subjects
- 24 semester units of business-related subjects
Licensure educational requirements
The additional educational requirements to be licensed as a CPA are listed in the Uniform CPA Exam Handbook (p. 3):
- 150 total semester units (78 of these must fall into the categories)
- 20 semester units in accounting study subjects
- 10 semester units in ethics study subjects
Note
Units can count towards one category Course units can be divided among categories
Courses that satisfy subjects
Core accounting subjects (24 units)
- Accounting
- External & Internal Reporting
- Financial Reporting
- Auditing
- Financial Statement Analysis
- Taxation
- Assurance
- Bookkeeping
- Cost (Cost Analysis, Costing)
- QuickBooks/Peachtree
- Attestation
- CPA Review courses taken from regionally/nationally accredited institutions for which academic credit awarded
Accounting study subjects (20 units)
- A minimum of 6 units in core accounting subjects
- A maximum of 14 units in business-related subjects
- A maximum of 9 units (maximum 3 units from any area):
- Skills-based courses: English, Communications, Journalism, and the Physical, Life, Natural, and Social Sciences
- Foreign languages/cultural & ethnic studies: foreign languages and courses with the term “culture,” “cultural,” or “ethnic” in the title
- Industry-based courses: Engineering, Architecture, and Real Estate and courses with the word “industry” or “administration” in the title
- Maximum of 4 units in internships/independent studies courses
- Completion of a Master of Accounting, Taxation, or Laws in Taxation is equivalent to 20 semester units of accounting study
Ethics study subject (10 units)
- A minimum of 3 units in courses devoted to accounting ethics or accountants’ professional responsibilities (BUS 335 or equivalent). Auditing, BUS 434, satisfies this requirement.
- A maximum of 7 units in courses from the following subject areas:
- Auditing
- Morals
- Professional Responsibilities
- Business Law
- Business Leadership
- Legal Environment of Business
- Fraud
- Corporate Governance
- Ethics
- Organizational Behavior
- Human Resources
- Management of Organizations Management
- Corporate Social Responsibility
- A maximum of 3 units in courses from the following disciplines (course title must have discipline as sole name or contain one or more of following words or terms (“Introduction”, “Foundation of”, “Fundamentals of”, “General”, “Principles”, “Introductory”, “Survey of”):
- Philosophy
- Religion
- Theology