Applying to Take the CPA Exam Early (California Option C)

advising

the SSU and CBA process for Option C early applicants

Published

August 30, 2026

This note explains Sonoma State University’s process and the California Board of Accountancy (CBA) instructions for applying to take the CPA Exam early through Option C.

Are You Eligible to Apply Early?

According to the CBA, you may be eligible to apply early if you:

  • are currently enrolled in a college or university, and
  • are within 180 days of completing all CPA Exam education requirements.

The education requirements are:

  • completing a bachelor’s degree,
  • 24 semester units in accounting subjects, and
  • 24 semester units in business-related subjects.

What You Need to Submit to the CBA

The CBA says you must submit all of the following:

  1. CPA Exam Application
  2. CPA Exam application fee
  3. Evidence of completed coursework
  4. Certificate of Enrollment Form (COE-1)

What You Should Do

  1. Create a CBA client account and complete the CPA Exam Application.
  2. Under Education Information, select Option C as the qualification type.
  3. Complete Parts 1 and 2 of the Certificate of Enrollment Form (COE-1). Do not sign the dean’s section — the dean of the College of Science, Technology, and Business signs after the chair reviews your form.
  4. Send the form to the business department chair at stanny@sonoma.edu.
  5. Submit the rest of your CBA application materials and payment.

What the Department Will Do

  1. The chair reviews the list of courses you still need to complete on your COE-1 form.
  2. If the coursework is accurate, the chair sends the form to the dean for signature.
  3. If anything is missing or incorrect, the chair contacts you before sending the form for signature.
  4. After the dean signs, the chair emails the completed form to examinfo@cba.ca.gov and copies you for your records.

Important Deadline

Within 240 days after you submit your application, you must send official transcripts to the CBA showing that you completed all required education. The CBA says you may lose credit for any exam sections you have already passed if you do not meet this deadline.