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CPA requirements · California

California CPA requirements

California Board of Accountancy (CBA)

In short

To sit for the CPA Exam today you need a bachelor's degree or higher with 24 semester units of accounting subjects and 24 of business-related subjects — and exam applications received on or before Dec 31, 2026 use these rules. From Jan 1, 2027, California adds 3 semester units of ethics.

For a licence, the legacy route (150 units, 1 year of supervised experience) remains valid until Dec 31, 2028. A new pathway — bachelor's degree, set coursework and 2 years of experience — starts Jan 1, 2027.

Last verified Oct 15, 2026 · Sources below

This is a plain-English summary of the official rules, checked by hand on the date shown. Rules change and your own situation may differ. Confirm with the board before you apply or pay any fee.

To sit for the CPA Exam

Current exam requirements

Ends Dec 31, 2026

In force now — available until Dec 31, 2026.

Degree
Bachelor's degree or higher
Accounting coursework
24 semester units
Business coursework
24 semester units
Exam
Rolling 30-month credit period, counted from the release of your first passing score.
  • 24 semester units of accounting subjects; 24 semester units of business-related subjects.
  • Exam applications received on or before Dec 31, 2026 use these requirements.

Source: California Board of Accountancy, Examination and Licensure Requirements · Source: California Board of Accountancy, Exam FAQs

To get the licence

Legacy 150-unit route

Ends Dec 31, 2028

In force now — available until Dec 31, 2028.

Total coursework
150 semester units
Accounting coursework
20 semester units
Ethics coursework
10 semester units
Ethics exam
The Professional Ethics (PETH) exam has not been required for licensure since Jul 1, 2024; newly licensed CPAs complete a 2-hour Regulatory Review course by their first licence renewal.
Experience
1 year
Experience details
One year of general accounting experience supervised by an actively licensed CPA. A minimum of 500 hours of attest work supervised by a CPA with attest authority — the CBA says there is no change to this for the new route.
Supervised by
an actively licensed CPA
  • 150 units total, including 20 units of accounting study and 10 units of ethics. Remains valid until Dec 31, 2028.

Source: California Board of Accountancy, Examination and Licensure Requirements · Source: California Board of Accountancy, Final Statement of Reasons, PETH and continuing-education regulations, effective Jul 1, 2024

New licensure pathway (AB 1175, 2025)

Starts Jan 1, 2027
Degree
Bachelor's degree or higher
Accounting coursework
24 semester units
Business coursework
24 semester units
Ethics coursework
3 semester units
Ethics exam
The Professional Ethics (PETH) exam has not been required for licensure since Jul 1, 2024; newly licensed CPAs complete a 2-hour Regulatory Review course by their first licence renewal.
Experience
2 years
Experience details
Two years of experience — reduced by 1 year for a master's degree, or by 6 months for a CBA-recognized certificate. A minimum of 500 hours of attest work supervised by a CPA with attest authority — the CBA says there is no change to this for the new route.
Verified by
Not stated by the board
  • The CBA does not state a total number of units for this route — only the coursework above. Unlike Texas, California does not use a “120 units” figure.
  • CBA: “the Accounting Concentration and the course list … is included in regulations and not yet considered final.”

Source: California Board of Accountancy, Examination and Licensure Requirements · Source: California Board of Accountancy, Final Statement of Reasons, PETH and continuing-education regulations, effective Jul 1, 2024

Experience

How much supervised work each route asks for, and who signs it off.

Legacy 150-unit route Ends Dec 31, 2028

Length
1 year
Details
One year of general accounting experience supervised by an actively licensed CPA. A minimum of 500 hours of attest work supervised by a CPA with attest authority — the CBA says there is no change to this for the new route.
Supervised by
an actively licensed CPA

New licensure pathway (AB 1175, 2025) Starts Jan 1, 2027

Length
2 years
Details
Two years of experience — reduced by 1 year for a master's degree, or by 6 months for a CBA-recognized certificate. A minimum of 500 hours of attest work supervised by a CPA with attest authority — the CBA says there is no change to this for the new route.

What changes and when

  1. Jul 1, 2024

    California dropped the PETH ethics exam for licensure.

  2. Jan 1, 2027 — scheduled

    California's new licensure pathway starts; California adds 3 ethics units to exam eligibility.

  3. Dec 31, 2028 — scheduled

    California's legacy 150-unit route ends.

The full dated log across all five states: CPA requirements change log.

Not stated by the board

  • Who verifies experience for the new licensure pathway that starts Jan 1, 2027.
  • The final course list for the accounting concentration on the new pathway — the CBA says it is in regulations and not yet considered final.

Official links

We do not list fee amounts here — use the board pages above for those. Exam fee tables we have verified state by state (California, Tennessee) are on our CPA Exam fees page.

Confirm with the board before you apply.

Questions

When does California's new CPA licensure pathway start?
It starts Jan 1, 2027 (enacted through AB 1175, 2025). The legacy 150-unit route stays valid until Dec 31, 2028, so the two run side by side for a while. On the new pathway the course list for the accounting concentration is in regulations and not yet final, per the CBA.
How many units do I need to sit for the CPA Exam in California?
A bachelor's degree or higher, 24 semester units of accounting subjects and 24 semester units of business-related subjects. Exam applications received on or before Dec 31, 2026 use these rules; from Jan 1, 2027, 3 semester units of ethics are added.
Do I need 150 units for a California CPA licence?
On the legacy route, yes — 150 units including 20 units of accounting study and 10 of ethics, plus 1 year of general accounting experience, valid until Dec 31, 2028. The new pathway starting Jan 1, 2027 instead lists a bachelor's degree, 24 accounting units, 24 business units and 3 ethics units, plus 2 years of experience — the CBA states no total for it.
Is there a California ethics exam for licensure?
No — the PETH exam has not been required for licensure since Jul 1, 2024. Newly licensed CPAs instead complete a 2-hour Regulatory Review course by their first licence renewal.
How long do CPA Exam credits last in California?
There is a rolling 30-month credit period, counted from the release of your first passing score.

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