CPA requirements

CPA Examination Checklist
Undergraduate Minor in Accounting Program

 

    

To take the CPA exam as a California candidate, applicants must:
1. Have a Baccalaureat Degree
2. Have completed 36 quarter units of accounting
3. Have completed 36 quarter units of business related subjects

 

36 Quarter Units of Accounting

Accounting subjects include:
Accounting
Auditing
External or Internal Reporting
Financial Reporting
Financial Statement Analysis
Taxation

 

36 Quarter Units of Business Related Subjects

Business-related subjects include:
Business Law
Business Administration
Business Communications
Business Management
Computer Science/Info Systems
Economics
Finance
Marketing
Mathematics
Statistics

 
You need 36 quarter units:
Mgmt 1A* 4 units *Examples of business related courses: Mgmt 108, Mgmt 130A, Math 31A, Math 31B, Econ 1, Econ 2, Stats 11, and Mgmt 197 (Special Topics in Law & Ethics)
Mgmt 1B* 4 units
Mgmt 100 5 units
Mgmt 120A* 4/5 units *Mgmt 108 is not mandatory for accounting minor
Mgmt 120B* 4/5 units    
Mgmt 122 4 units    
Mgmt 123 4 units    
Mgmt 124 4 units    
Mgmt 126 4 units    
Mgmt 127A 4 units    
Mgmt 127B 4 units    
Mgmt 128 4 units    
Mgmt 197
(Financial Statement Analysis only) 		4 units    

*Mgmt 1A &1B are no longer offered at UCLA.
*Mgmt 120A & 120B are 5 unit courses, effective Winter 2005

CPA Examination & Licensure Requirements
For complete information, please visit www.dca.gov/cba and www.cpa-exam.org

  Pathway 1 Pathway 2*
Education for exam Baccalaureate degree Baccalaureat degree
Core Course Requirement - 36 quarter units of accounting
- 36 quarter units f business related subjects 		- 36 quarter units of accounting
- 36 quarter units of business related subjects
Licensure Requrement

- Two years general experience supervised by a licencd CPA (may include 500+ attest hours for those who want to sign attest reports)
- Passing of Ethics Course

- Evidence of 225 quarter units of education
- One year years general experience supervised by a licencd CPA (may include 500+ attest hours for those who want to sign attest reports)
- Passing of Ethics Course

* The Computer-Based CPA Examination consists of four subjects:
Auditing & Attestation (4.5 hours)
Financial Accounting & Reporting (4 hours)
Regulation (3 hours)
Business Environment & Concepts (2.5 hours)

*Exam Candidates may take each exam section individually, an in any order or all at one time. However, candidates must pass all sections within an 18-month period.

*Pathway 2 provides the CPA practioner with the right to cross-state reciprocity. Therefore, if the candidate applies under Pathway 2, she/he will meet the CPA certification requiremetns in other states.

*Beginning April 5, 2004 the CPA Exam will be offered up to six days a week during two ut of every three months throughout the year (the "testing window").