Types of Applicants
Different Types of Applicants for CPA Licensure in California
One type of license, six types of applicants
For a quick overview of CPA licensure in California, check out the California Board of Accountancy’s Quick Tips Guide.
While the California Board of Accountancy issues only one type of license, it identifies six types of applicants. We have outlined the six categories below. You can also find this information here.
Our goal is to equip you with the essential knowledge required to navigate the intricacies of CPA licensure in California. Whether you’re a recent graduate, a seasoned professional from another state, or someone with a unique background, we’re here to provide the guidance you need. Feel free to explore the valuable resources we’ve curated to support you on your journey toward becoming a licensed CPA in California.
NOTE: All applicants, except Type F, must pass the California Professional Ethics (PETH) examination with a grade of 90%.
|If you passed the Uniform CPA Exam in California, have not been issued a valid license to practice public accounting in any state and are applying for licensure as a CPA in California for the first time.
|If you passed the Uniform CPA Exam in a state other than California, have not been issued a valid license to practice public accounting in any state and are applying for licensure as a CPA in California for the first time.
|If you were issued a license to practice public accounting in a state other than California.
|If you were previously licensed as a CPA in California and the certificate was canceled after five years for non-payment of license renewal fees.
|If you passed the Canadian Chartered Accountant Uniform Certified Public Accountant Qualification Examination (CAQEX) of the American Institute of Certified Public Accountants (AICPA) or the International Uniform Certified Public Accountant Qualification Examination (IQEX) of the AICPA and the National Association of State Boards of Accountancy (NASBA).
|If you are a California licensee originally issued a license without the authorization to sign attest reports and have now completed the attest experience requirement
Each application packet includes a checklist to assist you with submitting a complete application. The checklist can be found here. All applications for California CPA licensure can be obtained on the CBA website at cba.ca.gov, or by contacting the CBA Initial Licensing Unit by at email@example.com or by telephone at (916) 561-1701.