California CPA Requirements (2026): Exam and License
California exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
Degree + 24/24
California exam entry uses a bachelor’s degree with 24 accounting and 24 business-related credits. The additional education for the existing license route is a separate checkpoint.
Check exam entryCheckpoint 2
Can I obtain the license?
California’s existing licensing route and the new AB 1175 framework overlap during 2027 and 2028. The new framework begins January 1, 2027 and becomes exclusive in 2029.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
California CPA Exam eligibility
California exam entry uses a bachelor’s degree with 24 accounting and 24 business-related credits. The additional education for the existing license route is a separate checkpoint.
- Map accounting and business-related subjects separately before submitting the education record.
- The 2027 licensing transition does not justify substituting draft course definitions into today’s exam checklist.
Map your transcript
California accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Current exam | 24 credits | 24 business-related credits | Bachelor’s degree |
| New licensing framework | Final education regulations control | Final education regulations control | Begins January 1, 2027; proposed counts are not final |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
California CPA license pathways
California’s existing licensing route and the new AB 1175 framework overlap during 2027 and 2028. The new framework begins January 1, 2027 and becomes exclusive in 2029.
| Route / availability | Education | Experience |
|---|---|---|
| Existing route | Existing 150-credit licensing education requirements | Existing route’s qualifying experience requirements |
| AB 1175 route, from January 1, 2027 | Qualifying degree and final board education rules | 2 years; qualifying advanced education may provide experience credit |
- The new framework includes two years of experience, with qualifying advanced education potentially providing experience credit.
- The existing route remains available through December 31, 2028. The board’s guide explains the transition; final education regulations must govern detailed course choices.
Dates that affect your decision
Planning for California CPA requirements in 2027
California’s 2027 change is a licensing timeline with a 2028 endpoint, not a reason to relabel all current exam rules as a new 2027 specification.
January 1, 2027
EnactedNew framework begins
Candidates enter a two-year overlap in which the existing and new routes are available under their respective conditions.
December 31, 2028
DeadlineExisting route ends
The board identifies December 31, 2028 as the final day to apply for licensure under the existing requirements. Confirm the accepted application and documentation conditions.
January 1, 2029
EnactedNew framework becomes exclusive
The transition guide identifies 2029 as the start of the new framework alone.
Worked planning example
Bachelor’s and master’s candidates in the overlap
Illustrative candidate scenario, not an eligibility determination.
Starting point
You expect to seek a license during 2027 or 2028 and are comparing further education with time spent gaining experience.
What the rules mean
Compare both available routes, including any advanced-degree experience credit, using the final board rules. Extra education and experience are not interchangeable without those conditions.
Next action
Record your expected completion date and ask the board how the transition applies before enrolling in courses solely for licensure.
From education to an appointment
How to apply and prepare in California
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
California CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
Confirm current charges before paying
This review did not establish current application and exam-section amounts for California. Use the official application instructions below for the payment total and any additional licensing charges.
Frequently Asked Questions
- What are the California CPA Exam requirements in 2026?
- California exam entry uses a bachelor’s degree with 24 accounting and 24 business-related credits. The additional education for the existing license route is a separate checkpoint. Map accounting and business-related subjects separately before submitting the education record. The 2027 licensing transition does not justify substituting draft course definitions into today’s exam checklist.
- Does California require 150 hours for CPA licensure in 2026?
- California’s existing licensing route and the new AB 1175 framework overlap during 2027 and 2028. The new framework begins January 1, 2027 and becomes exclusive in 2029. Existing route: Existing 150-credit licensing education requirements; Existing route’s qualifying experience requirements. AB 1175 route, from January 1, 2027: Qualifying degree and final board education rules; 2 years; qualifying advanced education may provide experience credit.
- How should I plan for California CPA requirements in 2027?
- California’s 2027 change is a licensing timeline with a 2028 endpoint, not a reason to relabel all current exam rules as a new 2027 specification.
- Are California exam eligibility and licensing the same?
- They are separate checkpoints. Compare both available routes, including any advanced-degree experience credit, using the final board rules. Extra education and experience are not interchangeable without those conditions. Record your expected completion date and ask the board how the transition applies before enrolling in courses solely for licensure.
- What should I confirm before applying in California?
- Final AB 1175 education regulations were not confirmed. No inherited PETH claim or proposed course count is presented as a current requirement.
- Does a CPAPass account apply for my California license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official California requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.