Advising

advising

for the CPA examination and Licensure

Published

November 23, 2025

CPA Licensure in California Is Changing (AB 1175)

California’s AB 1175 updates the pathway to CPA licensure. If you plan to become a CPA in California, review the changes below and meet with an advisor to map your plan.

What’s changing

  • Education focus: The 150‑unit total is eliminated. Under the new pathway, you’ll need a bachelor’s degree with an accounting concentration (details will be defined by the California Board of Accountancy, “CBA”).
  • Experience: The minimum requirement becomes two years (up from one). A qualifying advanced degree in an accounting‑related subject may substitute for up to one year of experience (subject to CBA rules). The CBA may also accept specified board‑recognized certificates or training for part of the experience requirement (these substitutions are either/or, not stackable).
  • Exam alignment: Education requirements for exam and licensure will be aligned for clarity (final details via CBA regulations).

Key dates

  • Law effective: Jan 1, 2026
  • New pathway operative: Jan 1, 2027
  • Transition window: Jan 1, 2027 – Dec 31, 2028
    • You may license under either the legacy pathway (150 units + 1 year experience) or the new pathway.
    • To use the legacy path, you must submit your CA licensure application by Dec 31, 2028.
  • New pathway only: Jan 1, 2029 and after

Which pathway should I follow?

If you expect to submit your CA licensure application by Dec 31, 2028:

  • Legacy path: 150 total semester units + 1 year of qualifying experience
  • New path: Bachelor’s with accounting concentration + 2 years experience (with a possible advanced‑degree substitution for 1 year if your program meets CBA criteria)

If you will apply on or after Jan 1, 2029:

  • You must use the new path (bachelor’s with accounting concentration + 2 years experience; substitution options as allowed by regulation).

Quick comparison

Legacy (through Dec 31, 2028) New (operative Jan 1, 2027; required Jan 1, 2029+)
Education 150 total semester units Bachelor’s + accounting concentration
Experience 1 year 2 years (advanced degree may substitute 1 year; CBA‑recognized certificate/training may substitute part of experience — not stackable)
When you can use If you apply by Dec 31, 2028 Jan 1, 2027 onward; required for apps Jan 1, 2029+

Note

  • Master’s options (e.g., MAcc/MSA/MS Tax): Deepen technical competence; under AB 1175, a qualifying advanced degree may substitute for one year of experience (pending CBA rules).
  • We are aligning curricula with the CBA’s forthcoming recognition program so transcripts and substitutions are straightforward once regulations finalize.

FAQs

Do I still need 150 units?
No. The new pathway centers on a bachelor’s degree with an accounting concentration (not a 150‑unit total). During 2027–2028 you may still choose the legacy 150‑unit route.

What counts as an “advanced degree” for the experience substitution?
Statute allows advanced degrees in accounting‑related subjects to substitute for one year of experience; the CBA will specify eligible subjects/programs in regulation.

Can I combine a master’s substitution and a certificate/training substitution?
No. The substitutions are either/or, not both.

What does “qualifying experience” mean?
Expect experience to be supervised by a licensed CPA and aligned with entry‑level competencies; the CBA will finalize details in regulation.

What if I plan to license in another state?
AB 1175 is a California law. If you might pursue licensure elsewhere, check that state’s board for its rules.

What to do now

  1. Map your timeline: Will you submit your CA licensure application in 2027–2028 or 2029+?
  2. Choose a path: Legacy (150 + 1 year) vs. New (accounting concentration + 2 years, with possible master’s substitution).
  3. Plan courses: Ensure you’ll meet the accounting concentration as defined by the CBA once finalized.
  4. Plan experience: Line up supervised roles that meet CBA standards.

Disclaimer: This summary is for advising only. Final requirements are set by the California Board of Accountancy (CBA) and the chaptered bill.

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