CPA exam and license requirements in California
California requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the California Board of Accountancy. Last reviewed 2026-08-10.
- Credit hours to sit
- 120
- Credit hours to license
- 150
- Exam fee per section
- $262.64
- Exam credit window
- 30 months
- State ethics requirement
- Regulatory Review Course
How many credit hours do you need to sit for the CPA exam in California?
California requires 120 semester credit hours to sit for the CPA exam. Candidates in California sit under the rules of the California Board of Accountancy.
How many credit hours do you need for a CPA license in California?
California requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.
How much does the CPA exam cost in California?
The CPA exam in California costs $262.64 per section, a $100 application fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are California board and NASBA fees and exclude review course costs and any re-take fees.
How long do you have to pass all four CPA exam sections in California?
California gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.
Does California require a CPA ethics exam?
California: As of July 1, 2024 the self-study PETH exam is no longer required; newly licensed CPAs complete a CBA-approved 2-hour Regulatory Review Course during their first license-renewal cycle.
What work experience is required for a CPA license in California?
California requires 12 months of general accounting experience (plus 500 attest hours to sign attest reports); under AB 1175 the bachelor's route requires two years, reducible to one with a qualifying master's.
Who regulates CPAs in California?
CPAs in California are regulated by the California Board of Accountancy. Its published requirements are at https://www.dca.ca.gov/cba/.
Recent changes and notes for California
- The 150 licensure units break down as 24 accounting + 24 business-related + 20 accounting-study + 10 ethics-study semester units.
- The self-study PETH ethics exam was eliminated July 1, 2024 and replaced by a 2-hour CBA Regulatory Review Course completed at first license renewal.
- AB 1175 adds a bachelor's plus two-years-experience pathway effective Jan 1, 2027; legacy and new paths are both valid in 2027-2028, new-only from 2029.
- No residency, citizenship, or age requirement to sit, though an SSN or ITIN is required before a license is issued.
Studying for the CPA exam
PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.
Source: https://www.dca.ca.gov/cba/applicants/ed-requirements.shtml. Requirements change; confirm with the California Board of Accountancy before applying.