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United States · Licensing exam

California CPA Exam requirements

To sit in California you need a bachelor's degree or higher, 24 semester units in accounting subjects and 24 in business-related subjects. Those are the California CPA exam requirements in the board's December 2025 quick tips. You apply to the California Board of Accountancy (CBA), not through NASBA's portal, and as of October 2026 the first application costs $100, then $268.59 a section.

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Updated October 2026 · Written from official sources, listed at the bottom of this page

What are the California CPA exam requirements to sit?

The CBA's quick tips sheet gives three ways to qualify:

  • Option A: you have a bachelor's or master's degree and 24 semester units each in accounting and business-related subjects.
  • Option B: you're in a dual degree program that ends with a bachelor's and master's at the same time, and you've done the 24 and 24 units.
  • Option C: you're still in college and within 180 days of finishing everything, with the bachelor's degree and the 24 and 24 units. Your scores stay advisory until the CBA sees proof, and transcripts are due within 240 days of applying.

Accounting subjects include accounting, auditing, financial reporting, financial statement analysis, fraud and taxation. Business-related subjects include business law, economics, finance, marketing, mathematics, statistics and extra accounting units. If you studied outside the US, a CBA-approved service must evaluate your education.

How to apply for the CPA exam in California

  1. Create an account on the CBA's exam site, cba.ca.gov/cbt_public.
  2. Complete the application, pay the $100 fee and send official transcripts or an evaluation.
  3. Once approved, choose your sections. You have one year to do this.
  4. Pay NASBA's coupon within 90 days. It can take up to five business days to arrive.
  5. Get your Notice to Schedule and book with Prometric. You have nine months to sit for the sections on it.

California CPA exam dates and deadlines

California uses the national calendar: Core sections any time of year, Disciplines in their testing windows. Once you pass a section, you have a rolling 30 months, from the release of that first passing score to the day you sit your final section. There's no limit on retakes, and you don't have to test at a California center.

California doesn't allow score appeals, NASBA notes. You can still request a score review.

CPA Exam testing windows →

Getting the California license

The license asks for more: 150 semester units in total, including 20 units of accounting study and 10 of ethics study, plus at least a year of general accounting experience. California dropped its ethics exam in July 2024. The CBA's education page doesn't describe a 120-unit route as of October 2026.

CPA ethics exam rules →Requirements in other states →
Sources: California Board of Accountancy · NASBA and 4 more. Checked October 2026.

Rules and fees can change, so check the official site before your test.

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