This could be a bachelor’s degree in accounting or a bachelor’s degree in another field combined with the right mix of courses to meet the accounting concentration.

So, whether you knew from day one that becoming a CPA was your path, or you decided later in your academic or professional journey, you’ll have options to meet the education requirements.

What’s in the accounting concentration?

The CBA is developing these details in regulations, but here’s what is being considered:

24 semester units in accounting courses

• Includes courses from a college’s accounting department (or program) and courses outside the department in accounting, auditing, taxation and financial reporting/analysis.

24 semester units in business-related courses

• Includes courses from the following departments/programs:

  • Business

  • Computer Science / Information Systems / Data Science

  • Economics

  • Finance

  • Management

  • Marketing

  • Mathematics

  • Statistics
    
    

• May also include courses in communication and law if taught in the context of accounting or business.
  
  

• Extra units from the accounting or ethics categories can also be counted here.

3 semester units in ethics

• Includes courses such as accounting ethics, accountants’ professional responsibilities, audit, business ethics or fraud.

One requirement for both exam and licensure

Under AB 1175, the same education requirements apply for both the CPA Exam and licensure. In short, a bachelor’s degree with an accounting concentration fulfills the entire education requirement to become a CPA in California.

Fast-track “recognized” programs

The CBA is also creating a process to review certain college and university accounting programs to determine if their course requirements meet the accounting concentration requirements for licensure.

• If your program is “recognized” by the CBA, your education will be automatically accepted as meeting the requirements.
  
  

• If your degree is from a program not on the recognized list, your education will still be accepted—it will just require a course-by-course transcript review, much like today’s process.