| License Description |
Fees: Examination application: First-time candidate $100, Transfer Candidate $100, Repeat candidate $50. Additional fees will be paid directly to NASBA for each section of the exam.
License application: $250 (Initial CPA License Application ); $400 (Accountancy Corporation or Partnership Application).
An initial license fee is also charged after the application is approved. The amount due ($125 or $250) is based on when the applicant's license will expire after issuance.
Renewal Fee: $250.
Examination Frequency: Five to Six days per week, two out of every three months.
Examination Locations: Nationwide Prometric Testing Centers.
Educational Requirements: Baccalaureate degree or higher from a college or university that is accredited by a U.S. regional or national accrediting agency, with a total of 150 semester units comprised of at least 24 semester units in accounting subjects, 24 semester units in business-related subjects, 20 semester units in accounting study, and 10 semester units in ethics study. Foreign education must be evaluated by a CBA-approved foreign credentials evaluation service.
Licensure Requirements: Pass the CPA Exam, complete the required education, obtain 12 months accounting experience, pass the California Professional Ethics Exam, complete a criminal history background check.
Application processing time: Exam: up to 30 days, Licensing: Once all documents are submitted, within 30 days.
Renewal Period: Biennially (every 2 years).
Special License Requirements: The Board accepts and evaluates for approval, applications from individuals licensed in other states who wish to practice in California, if California licensing requirements are met.
Authority: Business and Professions Code, Division 3, Chapter 1, Sections 5000-5192. California Code of Regulations, Title 16, Chapter 1, Article 1-13, Sections 1-99.1. |