What are CPA exam requirements in CA?Can you give list of accounting course which are must ?If you are thinking of becoming a certified public accountant in California, there are two important goals to focus on -- passing the CPA exam and meeting licensing requirements.
In order to qualify to take the CPA exam, you must have a bachelor's degree from an accredited college or university, including 10 semester units in accounting and/or auditing, and 35 semester units in other business-related courses. If you do not have a bachelor's degree, you must have at least 120 semester units of coursework, including 10 units in accounting and 35 units in other business-related coursework.
You may also have the equivalent education from a foreign college or university. Foreign transcripts must be evaluated by board-approved Academic Credential Services, and evaluations must be submitted to the California Board of Accountancy either prior to applying for the CPA exam, or with the exam application.
The education requirements can also be met by receiving a passing grade in Board-specified preliminary examinations provided by the College Level Examination Program, along with 10 semester units of accounting from an accredited college or university, or by being a member of a Board-recognized foreign accounting society.
Courses that fulfill the 35-unit requirement for business and/or accounting include:
Economics (no minimum/maximum)
Management (no minimum/maximum)
Finance (no minimum/maximum)
Business administration (no minimum/maximum)
Marketing (no minimum/maximum)
Computer science (6 units maximum)
Commercial law/data processing (6 units maximum)
Business communications (3 units maximum)
Mathematics of finance (3 units maximum)
Statistics (6 units maximum)
In determining accounting/auditing courses, do not include taxation courses, unless the title specifies "accounting" or "auditing." Taxation courses are recognized by the Board under the "business-related" category, and not toward meeting the minimum required 10 semester units of accounting.
If your college units are in quarters, you must multiply your total units by two-thirds or .666 for the semester equivalent.
The four-part, two-day CPA exam is given twice a year, in May and November. For detailed information about the test, or requirements to take it, call the California Board of Accountancy's exam division at (916) 263-3955. A brochure titled "Information for Certified Public Accountant Candidates" is available on request.
Application requests may be obtained by writing, calling or sending a fax request to the Board office. Write the California Board of Accountancy, Examination Unit, 2000 Evergreen St., Suite 250, Sacramento, CA, 95815-3832; or call the Board at (916) 263-3953; or send a fax to (916) 263-3675. Exam applications will be released around Feb. 1 for the May exam, and around Aug. 1 for the November exam.
License Requirements
After passing the CPA exam, the next step is to apply for a license. CPA candidates must have worked under the direct supervision of a licensed CPA for two, three or four years, depending on their education level. That experience can be gained before or after taking the CPA exam. The California Board of Accountancy also has a guideline that CPA candidates should complete 500 audit hours in order to receive their licenses. Requests for licenses from candidates who do not have 500 audit hours will be reviewed on a case-by-case basis by the board.
Detailed information about licensing requirements is available from the California Board of Accountancy. If your last name starts with the letters A through G, call (916) 263-3946; H through Q, call (916) 263-3945; and R through Z, call 3947. |
