California

California Board of Accountancy
www.dca.ca.gov/cba

California currently has two licensure pathways. Legacy pathway: to sit for the CPA Exam, a bachelor's degree or higher with 24 semester units of accounting subjects and 24 semester units of business-related subjects (applies to exam applications received on or before December 31, 2026). For licensure, the legacy pathway also requires 20 units of accounting study, 10 units of ethics and 150 total semester units. Under AB 1175, beginning January 1, 2027, 3 semester units of ethics are added to the exam requirements, and a new licensure pathway starts that requires a bachelor's degree with an accounting concentration of 24 accounting, 24 business-related and 3 ethics semester units, the same for the exam and licensure, with no additional 150-unit requirement. In 2027 and 2028 applicants may use either pathway for licensure; the legacy pathway closes after December 31, 2028. The Board describes the accounting concentration and course list as included in regulations not yet considered final; confirm with the Board.

Legacy pathway: one year (12 months) of general accounting experience supervised by a licensed CPA and documented on the Board's experience certificate; a license with attest authority requires at least 500 hours of attest services within that year. New pathway (from January 1, 2027): two years (24 months) of general accounting experience supervised by an actively licensed CPA, which may be gained through employment, internships or volunteering. The Board says the two years can be reduced by one year for a qualifying accounting-related master's degree, or by six months for a CBA-recognized certificate; which degrees and certificates qualify depends on regulations not yet final, so confirm with the Board. The 500-hour attest requirement is unchanged. Confirm supervisor and form details for the new pathway with the Board.

No. The separate California professional ethics exam (PETH) is no longer required for CPA licensure, effective July 1, 2024. Licensees must still complete a Board-approved Regulatory Review course (a minimum of two hours) before their first license expiration date and every six years thereafter, which is a continuing-education requirement, not a licensing exam. Confirm continuing-education ethics requirements with the Board.

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

AB 1175 took effect January 1, 2026; the new licensure requirements begin January 1, 2027. The Board proposed implementing regulations in 2026 (written comments were due by June 22, 2026); we could not confirm that they have been adopted, so confirm with the Board. Early entry to the exam (for applicants enrolled in a degree program and within 180 days of completing the educational requirements) is provided by statute that is scheduled to be repealed January 1, 2029; confirm with the Board before relying on it. Rules may change; verify with the California Board of Accountancy before applying.

https://www.dca.ca.gov/cba/outreach/faculty-resource/examination-and-licensure-requirements.shtml — accessed 2026-10-22