Step 1 - EDUCATIONAL REQUIREMENTS

First-time Applicants – need to meet educational requirements and be submitted directly to the Board from the institution or Board-approved foreign credentials evaluation service prior to applying for the CPA Exam.

Please note: Most colleges and universities take two to six months to post degrees on official transcripts, and ten to fifteen days to process requests for official transcripts. Foreign credentials evaluation services take from three to six weeks to provide evaluation reports.

Transcripts must be mailed to:

California Board of Accountancy
Exam Unit
2000 Evergreen Street, Suite 250
Sacramento , CA 95815-3832

GENERAL EDUCATION REQUIREMENTS

Applicants must meet the exam education requirements at the time they apply for the exam.

Only when applying for licensure in California will applicants select either Pathway 1 or Pathway 2. At that time, applicants must demonstrate they meet the licensure, education, and experience requirements for their chosen Pathway.

EXAM	Pathway 1 ( Section 5092 ) - Pathway 2 ( Section 5093 )
Education Requirement	Baccalaureate degree. 24 semester units of accounting. 24 semester units of business-related subjects.

LICENSURE	Pathway 1	Pathway 2
Education Requirement	Same as exam.	Same as exam.            PLUS  Total of 150 semester hours.
Experience Requirement	Two years of general experience, which may include 500+ attest hours for those who want to sign attest reports.	One year of general experience, which may include 500+ attest hours for those who want to sign attest reports.

EXAM EDUCATIONAL REQUIREMENTS

Baccalaureate or higher degree from a college or university accredited by a US regional institutional accrediting agency. Foreign degrees must be evaluated by a Board-approved foreign credentials evaluation service, information must be sent directly to the Board from a Board-approved foreign credentials evaluation service. Courses earned in quarter units must be multiplied by a factor of 2/3 to convert to semester units.

CORE COURSE REQUIREMENT

The core course requirement consists of 24 semester units of business-related subjects and 24 semester units in accounting subjects. Courses in excess of the required 24 semester units of accounting may be counted toward the business-related subjects unit requirement

Accounting subjects include:

Accounting. Auditing. External or Internal Reporting.

Financial Reporting. Financial Statement Analysis. Taxation.

Business-related subjects include:

Business Administration. Business Communications. Business Law. Business Management. Business-related Law Courses      offered by an accredited law school.

Computer Science / Information Systems. Economics. Finance, e.g. Financial Management. Marketing. Mathematics. Statistics.

US Regional Institutional Accrediting Agencies

	Middle States Association of Colleges and Schools
	New England Association of Schools and Colleges
	North Central Association of Colleges and Schools
	Northwest Association of Schools and Colleges
	Southern Association of Colleges and Schools
	Western Association of Schools and Colleges

NOTE: Although most transcripts include accreditation information, applicants who are unsure if a college or university is accredited should contact the appropriate college or university directly.

NOTE: Foreign credentials evaluation services do NOT evaluate transcripts for US schools, nor do they forward them to the Board. All transcripts from US schools must be sent directly to the Board by the school.

 

Board-Approved Credentials Evaluation Services

Academic Credentials Evaluation Institute, Inc. P.O. Box 6908 Beverly Hills, California 90212	(310) 275-3530 FAX (310) 275-3528 US only (800) 234-1597 E-mail:  acei@acei1.com
Academic and Professional International Evaluations, Inc. P.O. Box 5787 Los Alamitos, California 90721-5787	(562) 594-6498 FAX (562) 594-8498 E-mail: apie@email.msn.com
American Education Research Corporation, Inc. P.O. Box 996 West Covina, California 91793-0996	(626) 339-4404 FAX (626) 339-9081 E-mail: aerc@verizon.net
Center for Applied Research, Evaluation and Education, Inc. International Evaluation Service P.O. Box 20348 Long Beach, California 90801-3348	(562) 430-1105 FAX (562) 430-8215 E-mail: evalcaree@earthlink.net
Educational Credential Evaluators, Inc. P.O. Box 514070 Milwaukee, Wisconsin 53203-3470	(414) 289-3400 FAX (414) 289-3411 E-mail: eval@ece.org
Educational Records Evaluation Service 601 University Avenue, Suite 127 Sacramento, CA 95825-8309	(916) 921-0790 Fax: (916) 921-0793 E-mail: edu@eres.com
Foreign Credentials Service of America 1910 Justin Lane Austin, Texas 78757-2411	(512) 459-8428 (512) 459-4565 E-mail: info@fcsa.biz
Foreign Educational Document Services P.O. Box 4091 Stockton, California 95204	(209) 948-6589 FAX (209) 937-0717
Global Education Group, Inc. 1650 Alton Road Miami Beach, FL 33139	(305) 534-8745 FAX (305) 534-3487 E-mail: global@globaledu.com
Global Services Associates 2554 Lincoln Boulevard #445 Marina del Rey, California 90291	(310) 828-5709 FAX (310) 828-5709 E-mail: global@iccas.com
International Education Research Foundation, Inc. P.O. Box 3665 Culver City, California 90231-3665	(310) 258-9451 FAX (310) 342-7086 E-mail: info@ierf.org
Josef Silny & Associates International Education Consultants P.O. Box 248233 Coral Gables, Florida 33124	(305) 273-1616 FAX (305) 273-1338 E-mail: info@jsilny.com
World Education Services, Inc. PO Box 5087 Bowling Green Station New York, New York 10274-5087	(212) 966-6311 FAX (212) 739-6139 E-mail: info@wes.org

Step 2 – CREAT A CLIENT ACCOUNT ON LINE

Within one or two days, you will be sent a confirmation e-mail that will provide you with a password. You must be able to receive this e-mail to continue with the application process. This password will give you further access to your Client Account and enable you to initiate a CPA Exam Application Remittance Form. Paper applications will be provided upon request.

Step 3 - SUBMIT APPLICATION REMITTANCE FORM

Once you receive the confirmation e-mail and password, you may apply online for the CPA Exam by completing all the Client Account information and by printing, signing, and submitting the Application Remittance Form. 

 

Step 4 - PAYMENT OF FEE TO THE BOARD

Submit to the Board your signed Application Remittance Form with the initial application fee ($100). The Board accepts only checks or money orders. Make checks payable to the California Board of Accountancy . Write your Unique Identifier Number or Application Remittance Form Number on the check or money order. You cannot proceed beyond this step until receiving approval of your application from the Board. Mail usually takes one to three weeks to arrive at the Board.

For an applicant who is qualifying to sit for the CPA Exam as a California candidate:

Initial Application / Qualification Fee (non-refundable).......................$100
(Applicant who is qualifying to sit for the CPA Exam as a California candidate for the first time.)

Reapplication Fee (non-refundable)…….......................... ..................$50
(Applicant who was previously approved to sit for the CPA Exam as a California candidate.)

 

Step 5 CPA EXAM SECTION SELECTION

Upon receipt of notification of approval, you are authorized to go online and select the exam section(s) you will be taking. This initiates an Authorization to Test (ATT) that is transmitted to the National Association of State Boards of Accountancy (NASBA).

Selecting the exam sections is part of the application process. You will have a period of nine months in which to sit for the sections you select, otherwise, your application will be considered abandoned, and the fee paid will be forfeited. If your application is abandoned, you must reapply, beginning with Step 3. The initial application qualification process takes approximately six to eight weeks to complete.

The Board will transmit your section selection (ATT) to NASBA. Please allow at least five (5) working days for the section selection information transmitted to NASBA to be processed, approved, and available to you as a Payment Coupon. NASBA will provide you with payment information. You must pay NASBA for the exam section fees. Your ATT expires if you do not pay NASBA within 90 days from the date NASBA accepts the ATT . If you do not receive a Payment Coupon, please contact NASBA. When an ATT expires, you must submit a new application to the Board, including payment of the $50 reapplication fee (Step 3).

Once payment has been made to NASBA, additional exam sections may not be added to that specific ATT. For additional exam sections, submission of a new application to the Board, including payment of the $50 reapplication fee is required.

Computer-Based Test Format

The CPA Exam consists of four subjects:

Auditing & Attestation - AUD (4.5 Hours)
Financial Accounting & Reporting - FAR (4 Hours)
Regulation - REG (3 Hours)
Business Environment & Concepts - BEC (2.5 Hours)

For additional information on exam structure and content, including sample questions and a tutorial, visit at the NASBA Web site at www.nasba.org . 

Step 6 – RECEIVE PAYMENT COUPON FROM NASBA

Once NASBA accepts the ATT, you will be sent a Payment Coupon that provides you with detailed payment information. You will have 90 days from the date NASBA accepts your ATT in which to remit the appropriate payment. If after 90 days, no payment has been received by NASBA, the application is forfeited. Once your application is forfeited, you must reapply.

 

Step 7 - PAY NASBA THE REQUIRED EXAM SECTION FEES

Your method of payment will dictate processing time. Payment may be submitted via mail, over the telephone, online by providing credit card information, or by check.

Once payment has been made to NASBA, additional exam sections may not be added to that specific ATT. For additional exam sections, submission of a new application to the Board, including payment of the $50 reapplication fee is required.

For additional payment information, please call 1-866-696-2722 and request to speak to the California NCD Coordinator.

Step 8 – RECEIVE NTS (notice to sit) FROMNASBA

You will have nine months from the date of the NTS to take the approved section(s) of the exam. If you do not take the approved sections within the allotted time period, all fees paid (to the Board and to NASBA) will be forfeited.

Estimated Section Fees to be Paid Directly to NASBA

Auditing and Attestation (AUD)	$134.50
Financial Accounting and Reporting (FAR)	$126.00
Regulation (REG)	$109.00
Business Environment and Concepts (BEC)	$100.50
Total fees paid to NASBA for all four sections	$470.00

 

Step 9 - SCHEDULING CPA EXAM WITH PROMETRIC

Once the NTS is received, you have 9 months to contact Prometric to schedule your exam date(s). Each section may be scheduled and taken independently of any other sections. You cannot take one specific section more than once during each testing window.

 

Testing Windows

A testing window is a period during which the CPA Exam will be available. There are four testing windows in a calendar year. Any or all of the four sections of the exam may be scheduled and taken individually.

2005 Projected Testing Windows

Window - 1		Window - 2
Testing Available January & February	Not Available March	Testing Available April & May	Not Available June
Window – 3		Window - 4
Testing Available July & August	Not Available September	Testing Available October & November	Not Available December

 

Prometric Testing Centers

Prometric will administer the CPA Exam only at authorized CPA Exam testing centers in the United States , Guam , Puerto Rico , the Virgin Islands , and the District of Columbia . California candidates will be allowed to take the CPA Exam in any of the 54 jurisdictions offering the exam, on a space available basis. The test centers are normally open six days a week.

 

Step 10 - TAKING THE CPA EXAM AT PROMETRIC

Take your scheduled sections at a Prometric test center that offers the CPA Exam. Sites are only located in the United States , the District of Columbia , Guam , Puerto Rico , and the Virgin Islands . You must test for selected exam sections within the nine-months period as shown on your NTS.

 

Personal Items at the Testing Center

	The only items allowed in the Testing Room are:
1.	Test Center-provided materials.
2.	Notice to Schedule (NTS) issued by NASBA. You will be denied entrance to the testing center if you do not present the NTS.
3.	Two forms of valid identification (ID). the Uniform CPA Exam employs very strict security measures. One level of security involves your identification. The same exact spelling of your full name must appear on ALL of the following:      Application      Notice to Schedule (NTS)      Identification you present at the test center.

Do not change the spelling and do not change the order of your name on applications or when making appointments. If your name is different from your identification at check-in, you will not be permitted to test.

When you arrive to take your exam, you are required to present two forms of identification, one of which must contain a recent photograph. Each form of identification must bear your signature and must not be expired.

You must present one of the following primary forms of identification:

	A valid US (not expired) state or territory-issued driver's license with photograph and signature.
	A valid US (not expired) state or territory-issued identification card with a recent photograph and signature. (Candidates who do not drive may have an identification card issued by the agency which also issues drivers licenses.
	A valid (not expired) driver's license with photograph and signature issued by a foreign government authority, that is printed in English to the extent necessary to compare the candidate's name with the one on the NTS and confirm that it is a valid driver's license.
	A valid (not expired government-issued passport (for non-US citizens) that has the candidate's name exactly matching the Passport Name Field that appears on the candidate's NTS.
	A valid (not expired) US passport with a recent photograph and signature.
	A valid US military identification.

Your secondary form of identification must include the candidate's signature. Acceptable forms of secondary identification include:

	An additional government-issued identification from the above listing.
	A valid credit card.
	A bank automated teller machine (ATM) card.
	A bank debit card.

The following are UNACCEPTABLE forms of identification:

	A draft classification card.
	A Social Security card.
	A student identification card.
	A US permanent residency card (green card).

You will be refused access to an exam if the staff believes that you have not proven your identity. Admittance to the test center and exam does not imply that your identification is valid or that your scores will be reported if subsequent investigations reveal impersonation or forgery.

You must place personal belongings, such as a purse or cell phone, in the storage lockers provided by the test center. You will be given the key to your locker, which must be returned to the test center staff when you leave. The lockers are very small and are not intended to hold large items. Do not bring anything to the test center unless it is absolutely necessary. Test center personnel will not be responsible for lost or stolen items.

 

Step 11 - RECEIVING CPA EXAM SCORES AND CREDIT STATUS

You will receive an exam Score Report from the Board. Initially, scores will be released online as Advisory Scores. An Advisory Score is defined by the Board as a score issued in advance of the Board's formal issuance of a Score Report that contains diagnostics and credit status. The Board releases Advisory Scores to allow California candidates time to reapply and schedule, as quickly as possible, any sections failed during the prior testing window.

Scores from testing in October and December should be available in January.

Scores from testing in January and February should be available in April.

Scores from testing in April and May should be available in July.

Score Report (Scores are not released by telephone, e-mail, or facsimile.)

Scores will be processed and released by the Board by individual section in the order they are received from NASBA. Candidates may not receive their scores in the same order as the sections were taken. If you apply online and select "yes" to question 8, under the Additional Information tab, Client/Application Information section, you may view your score online by clicking on the Status tab. If you do not choose to have your scores released online, you will receive your scores through the US Postal Service.

Candidates who wish to reapply for the exam online should do so using their original Client Account. Creating a different account will result in application processing delays.

 

First-time Applicants - Credit Status 

Candidates passing an exam section will retain credit for each section passed for a period of 18 months from the date earned . Candidates who pass one section of the exam, with a score of 75 or higher, will receive credit status for that section. When a candidate has credit status for all four sections of the exam at the same time, the candidate has passed the exam.

Candidates transitioning paper-and-pencil credit earned as a candidate of another state or jurisdiction will retain such credit for a period of 18 months from commencement of CBT or number of attempts per section remaining under paper-and-pencil, whichever is exhausted first.

NOTE: The requirements to establish credit status vary among states. Failure to comply with another state's education or credit status policy may result in that state declining to accept a transfer of scores from the California Board of Accountancy. Candidates should contact the other state board for clarification of that board's score transfer policy.

Repeat Applicants - Transitioned Scores

Candidates who have earned Conditional Credit under the paper-and-pencil CPA Exam will have any valid Conditional Credit transitioned to Computer-Based CPA Exam Credit Status. The transitioned CBT Credit Status will be granted according to each corresponding section, as demonstrated in the following chart.

Paper-and-Pencil Exam	Computer-Based Exam
Auditing (AUD)	Auditing & Attestation (AUD)
Business Law &  Professional Reporting (LPR)	Business Environment & Concepts (BEC)
Financial Accounting & Reporting (FARE)	Financial Accounting & Reporting (FAR)
Accounting & Reporting (ARE)	Regulation (REG)

Repeat Applicants - Credit Status  

Candidates with Transitioned Credit Status
Computer-Based Testing	Credit Status Period
Any Exam Section(s) Passed under CBT	Credit retained for each section(s) passed for a period of 18 months from date earned.

Candidates with NO Credit Status Established
Computer-Based Testing	Credit Status Period
Exam Section(s) Passed During First Two Testing Windows (April through September 2004)	Retain credit for each section(s) passed for a period of 24 months from date earned.
Exam Section(s) Passed During Subsequent Testing Windows	Retain credit for each section(s) passed for a period of 18 months from date earned.

Under the CBT format, Credit Status is established by passing one exam section with a grade of 75 or higher.

APPEAL POLICY

The first level of appeal , once submitted, will be reviewed by a Board Exam Analyst who will forward a recommendation to Board management for consideration. Board management decides first-level appeals.

 

To submit a first-level appeal, include the following:
	Detailed description of the situation in writing.
	Any supporting documentation to be considered.
	A daytime telephone or message number.

The appeal should be mailed to the attention of the Exam Analyst. The Candidate will be notified in writing of the outcome of the first-level appeal within 10-15 business days after the Board's receipt of the appeal.

If the candidate's first-level appeal is denied and the candidate wishes to appeal the decision, the candidate must file a second-level appeal within 24 months of the action being appealed or the mailing of the written first-level denial notification from the Board, whichever is later. A signed request for a second-level appeal shall be mailed or delivered to the Board office.

To submit a second-level appeal, a candidate must include the following:
	Name, business address, and residence address.
	The action being appealed and the date of any written notification from the Board.
	A written summary of the basis for the appeal, including any information believed to have been given inadequate consideration by Board management.

 

 

Contact Information

California Board of Accountancy

Address: 2000 Evergreen Street, Suite 250 , Sacramento , CA 95815-3832

E-mail us at:  examinfo@cba.ca.gov

Telephone: (916) 561-1703

Additional Resources:

American Institute of Certified Public Accountants ( AICPA ): (888) 777-7077

National Association of State Boards of Accountancy ( NASBA ): 
(615) 880-4200, (866) 696-2722, or (800) CPA-EXAM

Prometric (800) 580-9648

Global Corporate Headquarters
Thomson Prometric
1000 Lancaster Street
Baltimore , Maryland 21202
USA
+1-866-PROMETRIC or +1-443-923-8000