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A Comprehensive Guide: California Board of Accountancy

Posted on December 2, 2023 By Mathew Berg

The California Board of Accountancy (CBA) is a state agency regulating the practice of public accounting in California.

The CBA is important for aspiring CPAs in the U.S. for several reasons.

  • First, the CBA is the only organization that can grant a CPA license in California.
  • Second, the CBA sets the education and experience requirements for CPAs in California.
  • Third, the CBA enforces the rules and regulations that govern the practice of public accounting in California.

How Does the California Board of Accountancy Help Aspiring CPAs Get The License?

The CBA also provides a number of resources for aspiring CPAs, such as study guides and test-taking tips.

Here are some of the specific things that the CBA does to help aspiring CPAs:

  • Develops and administers the Uniform CPA Examination (CPA Exam).
  • Issues CPA licenses to qualified candidates.
  • Implements the California Accountancy Act and the CBA's rules and regulations.
  • Provides information and resources to aspiring CPAs.
  • Investigate complaints against CPAs.
  • Disciplines CPAs who violate the law or the CBA's rules and regulations.
  • Monitors the accounting profession and identifies emerging trends.
  • Promotes the value of the CPA designation.
  • Collaborates with other state boards of accountancy and the American Institute of Certified Public Accountants.

The CBA is an important resource for aspiring CPAs in the U.S. The CBA can help aspiring CPAs understand the requirements for becoming a CPA in California and prepare for the CPA Exam.

The CBA also provides a number of resources that can help aspiring CPAs succeed in their careers.

What are the California Board of Accountancy CPA Requirements?

There are specific California Board of Accountancy CPA requirements for individuals. Here's an overview of the key CPA requirements set by the CBA:

California Board Of Accountancy Education Requirements:

  • College Degree: Applicants must have a bachelor's degree from a recognized college or university.
  • Accounting Units: The degree must include a concentration in accounting, with a minimum number of accounting and business-related semester units.

CBA Examination Requirements For CPA License:

  • Uniform CPA Exam: Candidates must pass the Uniform CPA Exam, a comprehensive test covering various aspects of accounting and related subjects. The exam consists of four sections:
    • Auditing and Attestation (AUD)
    • Business Environment and Concepts (BEC)
    • Financial Accounting and Reporting (FAR) and
    • Regulation (REG).

Work Experience Requirements:

  • General Experience: The CBA requires candidates to have professional experience in accounting, with a minimum of 2,000 hours or one year of full-time or equivalent part-time experience.
  • Supervision: The work experience should be supervised by a licensed CPA, providing an opportunity for practical application of accounting principles.

Additional Requirements:

  • Ethics Exam: Applicants must pass CBA's Professional Ethics Exam to demonstrate an understanding of ethical considerations in the practice of accounting.
  • Fingerprinting and Background Check: A fingerprinting process and background check are mandatory for all CPA candidates to ensure suitability for licensure.
  • Application and Registration: Candidates must submit a formal application to the CBA and register for the CPA exam through the appropriate channels.

Foreign Education Evaluation For CPA License:

Foreign education evaluation for CPA license is essential for international candidates. This involves assessing educational credentials by a recognized evaluation agency like ERES to determine equivalency to U.S. academic standards.

Why Is It Important for CBA to Conduct Foreign Education Evaluation for CPA?

The CBA requires that applicants with foreign education have their coursework evaluated by an accredited credential evaluation service like the ERES to determine its equivalency to U.S. education. This foreign education evaluation for CPA is important for several reasons:

Ensure Equivalency of Education:

It is to ensure that applicants with foreign education have the same accounting knowledge and skills as those educated in the United States. The evaluation process helps to determine whether an applicant’s foreign coursework is equivalent to the education required for a CPA license in California.

Compare Course Content:

If you are working with the ERES, we will compare the applicant’s foreign coursework to the education requirements for a CPA license in California. This includes comparing the content, depth, and rigor of the courses.

Verify Credibility of Institutions:

ERES will also verify the credibility of the applicant’s educational institutions that they attended. This ensures that the applicant’s coursework is completed at reputable institutions that meet international standards.

Provide Accurate Representation:

Our evaluation report will accurately represent the applicant’s foreign education, which will help the CBA make an informed decision about the applicant’s eligibility for a CPA license.


Without an evaluation, the CBA would not be able to determine whether an applicant's foreign education is equivalent to U.S. education. This could prevent qualified applicants from obtaining a CPA license in California.

Final Words

The California Board of Accountancy sets the rules, ensures fairness, and welcomes talent from all over.

As you navigate through the process of becoming a Certified Public Accountant (CPA), remember the CBA isn't just about California; it's about making your mark in the worldwide accounting community.

So, let the CBA be your guide, because with them, your accounting journey isn't just local; it's got global significance.

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