Exam = Core + Discipline
The exam process itself remains unchanged.
Candidates will still need to pass four parts within California’s 30-month testing window.
The three required core sections:
Auditing & Attestation (AUD)
Financial Accounting & Reporting (FAR)
Taxation & Regulation (REG)
Plus one discipline section:
Business Analysis & Reporting (BAR)
Information Systems & Controls (ISC)
Tax Compliance & Planning (TCP)
However, as noted here, what is changing under the new framework is the alignment of education requirements. To sit for the exam and to qualify for licensure, candidates will need a bachelor’s degree with an accounting concentration.
You’ll still be able to take advantage of California’s unique Early Exam Entry option. If you’re within 180 days of finishing the education requirements, you can apply to sit for the CPA Exam while still enrolled in college or university—as long as you provide documentation to the CBA. Just remember: within 240 days of submitting your application, you’ll need to send the CBA your official transcripts showing that you’ve met all the education requirements.



