New 120-hr Pathway

CPA Requirements in California

Education, experience, and licensing requirements to become a Certified Public Accountant in California (CA).

Key Requirements at a Glance

Education Hours

120 (new pathway effective Jan 2027)

Accounting Coursework

Accounting concentration (details in rulemaking)

Work Experience

1 year general / 500 hrs attest

Ethics Exam

CA-specific ethics course + exam

California-Specific Notes

AB 1175 signed Oct 2025: new pathway effective Jan 2027. Legacy 150-hr pathway available until Dec 2028. California has unique ethics requirements — the AICPA ethics exam alone is not sufficient.

Official State Board

The California State Board of Accountancy is the authoritative source for licensure requirements, application forms, and status updates.

Visit California State Board →

Opens dca.ca.gov/cba in a new window.

Becoming a CPA in California: The Three E's

Every U.S. jurisdiction, including California, requires candidates to satisfy three core requirements — Education, Examination, and Experience — plus an ethics component in most states.

1

Education

California requires 120 (new pathway effective Jan 2027) of education, including Accounting concentration (details in rulemaking). Many candidates complete this with a bachelor's degree plus additional accounting coursework or a master's program.

2

Examination

All candidates must pass the Uniform CPA Examination: three Core sections (FAR, REG, AUD) plus one Discipline (BAR, ISC, or TCP). The exam is identical in all 55 U.S. jurisdictions. Prepare with PassTheCPANow for $79 →

3

Experience

California requires 1 year general / 500 hrs attest of qualifying work experience. Most jurisdictions accept experience in public accounting, industry, government, or academia.

4

Ethics

Ethics requirement: CA-specific ethics course + exam. Most states use the AICPA Professional Ethics course, but several (New York, Texas, California, Washington, Louisiana) require state-specific ethics education.

Now That You Know the Requirements...

You still have to pass the hardest part — the exam itself. PassTheCPANow teaches pattern recognition for $79, versus $1,800–$6,000+ for traditional courses.

890 pattern-based MCQs • 60 textbook chapters • Lifetime access

← See requirements for all 51 U.S. jurisdictions
Start Studying — $79