Sitting for the Uniform CPA Exam


Question:
 What are the education requirements need to sit for the Uniform CPA Exam?
Response: To qualify and sit for the Uniform CPA you will need bachelor’s degree and evidence of at least 24 semester units of business-related subjects and 24 semester units of accounting subjects. The below classes can be used towards this requirement. The type of bachelor’s degree does not matter.

Business-related subjects include:

  • Business Administration
  • Computer Science/Information Systems
  • Business Communications
  • Economics
  • Business Law
  • Finance (for example, Financial Management)
  • Business Management
  • Marketing
  • Business Related Law Courses offered by an accredited law school
  • Mathematics
  • Statistics

Accounting Subjects include:

  • Accounting
  • Financial Reporting.
  • Auditing.
  • Financial Statement Analysis.
  • External or Internal Reporting.
  • Taxation.

(In addition to those subjects already listed, accounting courses include, but are not limited to courses in Assurance, Attestation, Bookkeeping, Cost (Cost Analysis, Costing), Peachtree, Quickbooks, and CPA Review courses taken at a recognized school (degree granting and nationally or regionally accredited schools).  For the classes to be counted towards the requirement they will need to appear on your official transcript that you will be sending to the CBA.)

Question: I have more than 24 semester units of accounting units; can I use these towards the business-related subjects?
Response: Yes, you can use excess accounting units towards the business-related subject requirement.

Question: Do I have to select a “Pathway” in order to sit for the CPA Exam?
Response: No. The Pathway is for when you are ready to apply for licensure. To sit for the Uniform Exam

Question: Can I use a particular class to fulfill more than one education requirement?
Response: No, you cannot double count units.

Question: I have taken all the classes I need to sit for the Uniform CPA Exam, but I have not received my bachelor’s degree yet, can I sit for the Uniform CPA Exams?
Response: No, you must have a bachelor’s degree as well as meet the education requirements to sit for the Uniform CPA Exam.

Question: My school is on the quarter system. How do I count the quarter units into semester units?
Response: To convert quarter units to semester units, divide the number of quarter units by 1.5. For example, 36 quarter units divided by 1.5 equals 24 semester units. The California Board of Accountancy does not round up to the next whole number for fractions of units.

Question: Can I just send an unofficial transcript to the California Board of Accountancy?
Response: No. The California Board of Accountancy will only accept official transcripts from degree granting colleges and universities that are accredited by a U.S. regional or national accrediting agency recognized by the U.S. Department of Education. A full list of recognized accrediting agencies can be found on page 15 of the CBA’s Handbook for Initial Licensure.

Question: Will the California Board of Accountancy review my transcript prior to me applying to sit for the Uniform CPA Exam?
Response: No. The California Board of Accountancy does not review transcripts prior to the submission of an application. If you are still unsure about a specific course, you may want to check with the California Board of Accountancy directly for guidance on how to best count it. You can find the contact information for the Initial Licensing Unit on the California Board of Accountancy Website.

Question: I earned some of my education units a long time ago. Does this matter?
Response: No. Your education units do not expire as long as they are evident on an official transcript.

Question: I understand the education requirements for licensure are changing on January 1, 2014. Are the education requirements to sit for the Uniform CPA Exam changing as well?
Response: No. The education requirements to sit for the Uniform CPA Exam are staying exactly the same: a bachelor’s degree and evidence of at least 24 semester units of business-related subjects and 24 semester units of accounting subjects.

Question: I have passed all sections of the Uniform CPA Exam, but will need some time to find a placement to earn my work experience. Will my exam credits expire?
Response: No. Once you have passed all four sections of the Uniform CPA exam, your exam credits do not expire. However, the ethics examination expires within 24 months of passing, so it is recommended that you take that examination close to the time you are ready to.