What ethics course is required for California CPA?

California requires a board-approved ethics course as part of licensure. This is separate from the CPE ethics requirements and must be completed before obtaining your license.

What is California AB 1175?

AB 1175, signed October 3, 2025 by Governor Newsom, creates a 120-credit pathway effective January 1, 2027. Both the legacy 150-credit pathway and new pathway will be valid from January 2027 through December 2028. Starting January 1, 2029, the legacy pathway sunsets and only the new pathway will be available. A master's degree can substitute for 1 year of experience, and an approved certificate program can substitute for 6 months.

Are California CPA fees going up?

Yes, this already happened. Under SB 816, CPA initial license and renewal fees rose from $340 to $400 on July 1, 2026. Exam application fees ($100 initial, $50 repeat) and CPA license application fees ($250) are not changing. The fee restructuring addresses a gap between CBA revenues and operating costs.

CACPA Requirements 2026Updated August 31, 2026

California CPA Requirements

Everything you need to become a CPA in California

120/150

Credit Hours*

Year Experience

$400

License Fee

CPE Hours/2 Years

Key Facts

✓AB 1175 signed — 120-credit pathway effective January 1, 2027
✓Legacy 150-credit pathway sunsets January 1, 2029
✓Does not require SSN (popular for international candidates)
✓Must include specific ethics coursework
✓80 hours of CPE required every 2 years
✓License fees rose from $340 to $400 on July 1, 2026 (SB 816)

*California offers a 120-credit pathway (AB 1175) with additional experience requirements. Effective January 1, 2027. See Licensure Pathways below for details.

International Candidates: California does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.

Education & Experience Requirements

Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.

Education Requirements

Degree RequiredBachelor's degree

Total Credit Hours150

Accounting Credits24

Business Credits24

Additional Requirements:

•Must include ethics coursework
•Under AB 1175: 24 accounting + 24 business + 3 ethics units (51-unit concentration)

California offers alternative pathways. See Licensure Pathways below.

Experience Requirements

Total Experience12 months (1 year)

SupervisionLicensed CPA

Acceptable Experience Types:

✓Public accounting
✓Private industry
✓Government

Exam Eligibility

Education to SitBachelor's degree with 24 accounting + 24 business credits

Accounting Credits to Sit24

Business Credits to Sit24

Minimum Age18 years

Residency RequiredNo

SSN RequiredNo

Licensing & CPE

Initial License Fee$400

Renewal Fee$400

Renewal Period2 years

CPE Hours Required80 per 2 years

Ethics CPE RequiredYes

Licensure Pathways

Active

Legacy 150-Credit Pathway (Sunsets January 1, 2029)

150

Credits

Year Exp.

•150 semester hours with accounting and business concentration
•1 year of general accounting experience
•Available through December 31, 2028
•Both legacy and new pathways valid Jan 2027 – Dec 2028

EnactedAB 1175

120-Credit + Experience Pathway (AB 1175)

120

Credits

Years Exp.

Effective: January 1, 2027

•Bachelor's degree with accounting concentration (24 accounting + 24 business + 3 ethics units)
•2 years of general accounting experience
•Master's degree in accounting, taxation, or tax law can substitute for 1 year of experience
•CBA-recognized certificate program can substitute for 6 months of experience
•Sole pathway from January 1, 2029 onward
•Signed by Governor Newsom on October 3, 2025

California State Board of Accountancy

California Board of Accountancy

Visit Official Website

(916) 263-3680

info@cba.ca.gov

Application Tips

1.Verify current requirements on the official state board website before applying
2.Have official transcripts sent directly from your educational institution
3.Allow 4-6 weeks for application processing
4.Keep copies of all submitted documents for your records

Disclaimer: Requirements may change. Always verify current requirements with the California State Board of Accountancy before beginning your application. Last updated: 2026-08-31.

California CPE & License Renewal

CPE Hours Per Period

2 Years

Renewal Cycle

~40

Hours Per Year

Required

Ethics CPE

Initial License Fee

$400

Renewal Fee

$400 every 2 years

Full CPE Guide Estimate Total CPA Cost International Candidates Guide

Frequently Asked Questions

Yes! California is one of the most popular states for international candidates because it does not require a Social Security Number. You'll need to have your foreign credentials evaluated by an approved agency.

Education Programs for California

35 programs meet CPA education requirements in California. Browse by category to find the right fit.

California CPA Requirements

Key Facts

Education & Experience Requirements

Education Requirements

Experience Requirements

Exam Eligibility

Licensing & CPE

Licensure Pathways

Legacy 150-Credit Pathway (Sunsets January 1, 2029)

120-Credit + Experience Pathway (AB 1175)

California State Board of Accountancy

California Board of Accountancy

Application Tips

California CPE & License Renewal

Frequently Asked Questions

Education Programs for California

Online MAcc

Arizona State University

University of Illinois Urbana-Champaign

Western Governors University

University of Texas Rio Grande Valley

University of North Carolina at Chapel Hill

Auburn University

Rutgers University — Camden

Ohio University

Syracuse University

Liberty University

Southern Illinois University Carbondale

Texas A&M University

University of Massachusetts Amherst

Campus MAcc

University of Michigan

University of Texas at Austin

University of Notre Dame

Brigham Young University

Ohio State University

Wake Forest University

Boston College

Vanderbilt University

University of Southern California

California State University, Dominguez Hills

150-Hour Pathways

Eastern Oregon University

UCLA Extension

Certificates

Northwestern University

UC Berkeley Extension

Boise State University

UC San Diego Extension

MST Programs

Golden Gate University

Bentley University

University of Southern California

MBA Accounting

Pace University

Emporia State University

Northeastern University

Related Resources

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