CPA requirements in California
California licenses CPAs through the California Board of Accountancy (CBA). Exam eligibility: 120 semester units including 24 in accounting and 24 in business-related subjects. Licensure: 150 semester units under the standing rule. Experience: 12 months of general accounting experience, signed off by a licensed CPA.
$97,050
median accountant wage, CaliforniaBLS OEWS · May 2025
$103,760
mean annual wageBLS OEWS · May 2025
175,360
accounting jobs in the stateBLS OEWS · May 2025
Requirements
The sheet
| Exam eligibility (education) | 120 semester units including 24 in accounting and 24 in business-related subjects |
| License education | 150 semester units under the standing rule |
| Experience | 12 months of general accounting experience, signed off by a licensed CPA |
| Ethics requirement | PETH exam (Professional Ethics for CPAs), administered by CalCPA |
| CPE after licensure | 80 hours per two-year renewal cycle, including ethics hours |
Compiled 2026-08-02 from the board's published framework. Rules change; California Board of Accountancy (CBA) is the source of record before you file anything.
Pathway status
The 120-hour question in this state
California enacted alternative-pathway legislation in October 2025 adding degree-plus-experience routes phased in from 2027. Confirm the current implementation timeline with the CBA before planning around it. Cross-jurisdiction context: AICPA/NASBA model legislation, May 2025NASBA · May 2025, and NASBA's licensure-pathways list.
Moving
Reciprocity
California licenses out-of-state CPAs via its own application rather than automatic reciprocity; practice-mobility rules let most out-of-state CPAs serve California clients without a California license.
Neighbouring sheet: CPA requirements in Texas. Path overview: how to become a CPA; exam detail: the CPA exam; all states: the master table.