CPA EXAMINATION & LICENSURE REQUIREMENTS:
Please see the CPA Examination Check List for (January 1, 2014) for more detailed information.
Please see the New CPA Check List for (after January 1, 2014) for more detailed information.
|
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: | Bachelors degree | Bachelors degree |
|
Core Course Requirement Required: to sit for the CPA Exam |
-36 quarter units of accounting - 36 quarter units of business related subjects
|
- 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
