CPA Info

CPA EXAMINATION & LICENSURE REQUIREMENTS:

Please see the New CPA Check List (after January 1, 2014) for more detailed information, including required course work affecting eligibility to work at Public Accounting Firms. 

If you can complete the exams and a year of work experience becoming licensed before

January 1, 2014

To practice all over the nation

 

After January 1, 2014

Education required to sit for the CPA Exam: Bachelors degree 
36 quarter units of accounting
36 quarter units in business-related 
Bachelors degree 
36 quarter units of accounting
36 quarter units in business-related 

Core Coursework Requirements to be eligible for hire at a Public Accouonting Firm**

36 quarter units of accounting

36 quarter units of business related subjects 

Including the above 36 units, totaling: 

45 quarter units of accounting

45 quarter units of business related subjects

12 quarter units in additional relevant work

15 quarter units in ethics

CPA Exams

Pass all Four Exams

Pass all Four Exams

Licensure Requirement: after passing all four CPA exams.

Evidence of 225 quarter units of education

One year general experience supervised by a licensed CPA, (including at least 500 attested work hours) 

Passing of Ethics Course

Evidence of 225 quarter units of education

One year general experience supervised by a licensed CPA, (including at least 500 attested work hours)

Passing of Ethics Course

For Complete information on the CPA Examination & Licensure Requirements, please visit The CPA Board Webpage and for first time exam takers please check out the CPA Exam Overview Webpage. If you have further questions, please contact Exam Unit General Information at examinfo.cba@ca.gov or tel. (916)561-1703.

*The Computer-Based CPA Examination consists of four subjects:

CPA Exam

Exam Duration

Format

Topics Tested

Relevant UCLA Course Work

  

Financial Accounting & Reporting

  

4 hours

90 Multiple Choice (70%)
&
7 Simulations (30%)
Financial Accounting
(71-89%)

Governmental Accounting (8-12%)

Not-For-Profit Accounting (8-12%)

Mgmt 1A & 1B

Mgmt 120A & 120B

Mgmt 124

 

Auditing & Attestation

 

4 hours

90 Multiple Choice (70%)

&

7 Simulations (30%)

 

Auditing (100%)

 

Mgmt 123

 

 

 Regulation

 

 

3 hours

 

72 multiple choice  (70%)

&

6 Simulations (30%)

Ethics & Responsibility (15% -20%)

Business Law (20%-25%)

Federal Taxation (50%-70%)

 

Mgmt 108

Mgmt 127A

Mgmt 127B

 

 

Business Environment & Concepts

 

 

3 hours

 

72 multiple choice  (70%)

&

3 written communications tasks (30%)

Business Economics (8% - 12%)

Business Structure (17% - 23%)

Financial Management (17%-23%)

Information Tech (22% -28%)

Managerial Accounting (22-28%)

 

 

Mgmt 127B

Mgmt 130A

Mgmt 122

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

FUTURE EXAMINATIONS

*Testing occurs in January-February; April-May; July-August & October –November