Education earned through the Association of Chartered Certified Accountants (ACCA) does not meet California’s education requirements as specified in Business and Professions Code section 5094, which requires that education earned outside the United States be equivalent to education earned from an accredited degree-granting institution of higher learning.
The CPA Exam is available on a year-round basis. The American Institute of Certified Public Accountants (AICPA) have published the tentative 2024 CPA Exam test administration and score release timelines which can be viewed by visiting the AICPA's website.
No, you may take each exam section individually, and in any order.
You may retake a failed examination section at any time after you have received your score from the previous attempt of the same section.
Additional information related to the CPA Exam is contained in the Candidate Bulletin - Information for Applicants and the CPA Exam Alert, both accessible online at the Uniform CPA Exam website located at www.aicpa.org/becomeacpa/cpaexam or at the National Association of State Boards of Accountancy (NASBA) website at www.nasba.org. NASBA highly recommends that candidates take the exam tutorial and sample tests available at www.aicpa.org/becomeacpa/cpaexam as there are features unique to each exam that may not be similar to your regular operating system.
There is also a helpful webpage with a good overview of the exam and relevant information here on the CBA website at www.dca.ca.gov/cba/applicants/cpa-evolution.shtml.
Prometric Testing Centers administer the CPA Exam at more than 300 testing centers in the United States. Candidates may take the exam at any one of the authorized Prometric Testing Centers that offer the CPA Exam. California candidates are not required to take the CPA Exam at a Prometric site located in California.
The CBA participates in the NASBA/AICPA iExam process, which allows candidates to test in specified international Prometric testing centers. Information regarding iExam is available on NASBA’s website at www.nasba.org.
Fees to be paid to CBA
Initial Application
$100
(Applicants seeking to qualify to sit for the CPA Exam as a California Candidate for the first time.)
Reapplication
$50
(Applicants previously approved to sit for the CPA Exam as a California Candidate.)
Fees to be paid to NASBA
Auditing and Attestation (AUD)$254.80
Financial Accounting and Reporting (FAR)$254.80
Regulation (REG)$254.80
Discipline (Select one)$254.80
Business Analysis and Reporting (BAR)
Information Systems and Controls (ISC)
Tax Compliance and Planning (TCP)
Total fees paid to NASBA for all four sections
$1,019.20
Applicants may apply for the CPA Exam if they qualify under the following categories:0.
- A: Bachelor's Degree
- Completion of a bachelor’s degree or higher from a nationally or regionally accredited U.S. degree-granting educational institution or the equivalent foreign education.
- Completion of 24-semester units of accounting.
- Completion of 24-semester units of business-related courses.
- B: Dual Degree
- Currently enrolled in a program that results in the conferral of a bachelor’s degree upon completion of a master’s degree from a nationally or regionally accredited U.S. degree-granting educational institution or the equivalent foreign education.
- Completion of 24-semester units of accounting.
- Completion of 24-semester units of business-related courses.
- C: Early Entry
- Currently enrolled in a nationally or regionally accredited U.S. degree-granting educational institution or the equivalent foreign education.
- Will complete the following within 180 days of application submission:
- Bachelor’s degree.
- 24-semester units of accounting courses.
- 24-semester units of business-related courses.
- Will provide satisfactory evidence of degree conferral, completion of 24-semester units of accounting, and 24-semester units of business-related courses within 240 days of application submission.
Note: : Applicants must submit official transcripts within 240 days to the CBA showing all education requirements have been met. Failure to do so will result in the loss of any exam credit received.
For additional information regarding educational requirements for the CPA Exam, please refer to the CPA Exam Quick Tips.
Within 180 days of application submission: Candidates must complete all education requirements (bachelor's degree conferral and completed accounting/business courses).
Within 240 days of application submission: Candidates must send official transcripts to the CBA showing the education requirements have been met.
Failure to submit proof of completing education requirements within 240 days may result in the loss of any exam credit received.
The educational requirements to sit for the CPA Exam have not changed. You are not required to meet the licensing educational requirements to sit for the CPA Exam.
Students who are enrolled in a program that results in the conferral of a baccalaureate degree upon completion of either a master's degree or the 150-semester units required for CPA licensure, may be permitted to sit for the CPA Exam prior to conferral of the required baccalaureate degree as an Option B applicant, if certain conditions are met.
Students must have completed all baccalaureate degree requirements, including 24-semester units each in accounting and business-related subjects. Students must submit their official transcripts, or its equivalent, together or separately with a letter signed by the institution's registrar, or its equivalent, to the CBA in the original sealed envelope, or have the official documents sent directly from the college or university.
The letter must include all of the following information:
- A statement that you are enrolled and in good standing in a program that will result in the conferral of a bachelor’s degree upon completion of either a master’s degree or the required 150-semester units.
- A statement that you have completed all requirements, including general education and elective requirements, for a bachelor’s degree and the only reason the college or university has yet to confer the degree is because you are enrolled in a program that confers a bachelor’s degree upon completion of either a master’s degree or the required 150-semester units.
- The date on which you met all the college or university’s requirements for conferral of a bachelor’s degree.
- The date on which you met all the college or university’s requirements for conferral of a bachelor’s degree.
No, the exam is only administered at Prometric Testing Centers.
The CPA Exam is comprised of four (4) sections:
- Auditing (AUD)-4 hours
- Financial Accounting and Reporting (FAR)-4 hours
- Regulation (REG)-3 hours
- Discipline (Only 1 required)-3 hours
- Business Analysis and Reporting (BAR)
- Information Systems and Controls (ISC)
- Tax Compliance and Planning (TCP)
Please note that the scheduling confirmation you receive from Prometric may indicate your testing appointment is 30 minutes longer than the times shown above. Prometric adds one-half hour to each appointment to allow time to complete the check-in procedures. However, the additional 30 minutes is not part of your actual testing time. Therefore, completion of a quick check-in will not give you additional testing minutes. When you sign on to the computer, the allotted testing time displayed on the computer screen will reflect the same amount of time as indicated above.
There is no limit as to the number of times you may repeat a failed section. You may take any unpassed section of the CPA Exam year-round. Your only restriction is waiting to receive your score from a previous attempt of the same section.
The CPA Exam utilizes a "rolling" 30-month credit status period. Credit status is established by passing one section of the examination. The rolling period begins with the date the first passing score for a test section is released. The rolling period concludes with the date you take the final test section passed, regardless of when the score is released. When you have credit for all three core test sections and one discipline section, you shall be considered to have passed the CPA Exam.
You will need to complete the repeat application process by accessing your existing online Client Account and clicking on the "Make Payment" tab to create a new Application Remittance Form. Simply print out the Application Remittance Form and sign and mail it to the CBA along with the $50 reapplication fee. Once the CBA has processed your application, you will be notified to make your exam section selections.
IQEX is the acronym for the International Uniform Certified Public Accountant Qualification Examination. The purpose of the IQEX is to facilitate U.S. licensure for accountants from other countries who are members of professional organizations that have agreed to reciprocity with U.S. jurisdictions. These reciprocity agreements have been developed through the efforts of the United States International Qualifications Appraisal Board (IQAB) which was established jointly by the American Institute of Certified Public Accountants and the National Association of State Boards of Accountancy. Currently, members of the following eight organizations are qualified to take the IQEX:
- Canadian Institute of Chartered Accountants
- Chartered Accountants Ireland
- CPA Australia Ltd.
- Institute of Chartered Accountants in Australia
- Institute of Chartered Accountants of Scotland (ICAS)
- Instituto Mexican de Contadores Publicos
- New Zealand Institute of Chartered Accountants
- South African Institute of Chartered Accountants (SAICA)
The CBA has approved a series of credit extensions for the CPA Exam to assist candidates in the transition to the new version of the CPA Exam under CPA Evolution, and in response to the significant health, economic, education, and travel disruptions resulting in CPA Exam candidate hardships over the past several years. These credits have been updated in candidates’ Client Accounts.
- All CPA Exam credits which EXPIRED between January 30, 2020, and December 31, 2023, are once again valid and being extended until June 30, 2025.
- All CPA Exam credits valid on December 31, 2023, are being extended until June 30, 2025.
- All new exam credits earned beginning in January 2024 will be valid for 30 months, replacing the previous timeframe of 18 months.
Yes, however, to be considered official, the transcript must be in the original envelope sealed by the U.S. educational institution. If the transcript is not sealed, it will be considered unofficial.
Yes. You can order an electronic transcript to be sent to the CBA by an approved provider.
Yes. We accept any grading format (e.g., pass/fail, letter grades) as long as units for the course are conferred by your college/university. For more information on the CBA’s education requirements, please see the CPA Exam Qualifications and CPA Licensure Qualifications tip sheets.
