California's new bachelor's route takes effect January 1, 2027. Until then, the current route still applies. It needs 150 total semester units, including 20 accounting units and 10 ethics units, plus one year of experience. To sit for the exam now, you need a bachelor's degree with 24 accounting units and 24 business units.
The new route drops the 150-unit total and needs two years of experience. A master's degree cuts that by one year. If you're finishing a bachelor's soon, ask the California Board of Accountancy which route fits your timeline.
How to Get a CPA License in California
Every route also asks you to pass the Uniform CPA Exam. Here's how the education and experience fit together in California.
| Route | Education | Experience | Status |
|---|---|---|---|
| 150-hour route | 150 total semester units, including 20 units of accounting study and 10 units of ethics | One year of general accounting experience supervised by an actively licensed CPA | In effect |
| Bachelor's plus 2 years | Same education as the exam, with no 150-unit total | Two years, reduced by one year with a master's degree | Starts January 1, 2027 |
Education to Sit for the CPA Exam in California
For applications received by December 31, 2026, you need a bachelor's degree or higher with 24 semester units of accounting and 24 semester units of business. From January 1, 2027, you add 3 semester units of ethics.
Coursework: 24 accounting units and 24 business units to sit for the exam
Ethics Exam
California requires ethics coursework, not an ethics exam. The current route needs 10 semester units of ethics, and from January 1, 2027 the new route needs 3 units of ethics.
What Changed Recently
AB 1175 (2025) creates a new bachelor's route that takes effect January 1, 2027. The current route stays valid through December 31, 2028.
What Accountants Earn in California
Accountants and auditors in California earned a median of $97,050 a year in May 2025, according to the Bureau of Labor Statistics. The middle half earned between $75,810 and $125,850. About 175,360 people held these jobs in the state.
Accounting Programs in California
10 programs on our main rankings are based in California. A degree from a school in the state is often the simplest way to match the board's coursework rules.
- California State University-Northridge, Bachelor of Science in Accountancy (Professional Accountancy Option): #9 of 100 bachelor's accounting programs
- National University, Bachelor of Science in Accounting: one of our 100 best bachelor's accounting programs
- Santa Clara University, Bachelor of Science in Commerce with a major in Accounting: one of our 100 best bachelor's accounting programs
- California State University-Long Beach, Master of Science in Accountancy: #3 of 50 master's accounting programs
- California State University-Fullerton, Master of Science in Accountancy: #4 of 50 master's accounting programs
- San Diego State University, Master of Science in Accountancy: #9 of 50 master's accounting programs
- California State University-Northridge, Master of Professional Accountancy: #10 of 50 master's accounting programs
- California State University-Los Angeles, Master of Science in Accounting: one of our 50 best master's accounting programs
- San Francisco State University, Master of Science in Accounting and Analytics (MSAA): one of our 50 best master's accounting programs
- California State University-East Bay, Master of Science in Accounting: one of our 50 best master's accounting programs
See every program we rank in the state on our California accounting programs page.
CPA Requirements in Nearby States
Thinking about working across a state line, or studying in one state and licensing in another? Each state sets its own rules, so here's where the states near California stand on the bachelor's-plus-experience route.
- Arizona CPA requirements: bachelor's route starts January 1, 2027
- Nevada CPA requirements: bachelor's route in effect since February 27, 2026
- Oregon CPA requirements: bachelor's route in effect since January 1, 2026
Check With the California Board of Accountancy
The board sets the rules and decides your application. We checked these requirements against official sources on October 12, 2026. Rules change, so confirm the details on the board's site before you apply.