California Board of Accountancy

New Licensure Requirements

In October 2009 the Governor signed into law Senate Bill (SB) 819 which will, effective January 1, 2014, eliminate Pathway 1 and change the education requirements that comprise Pathway 2. Specifically, SB 819 requires that an additional 30 of the 150 units of college education required under Pathway 2 be further defined in regulation.


Tip Sheet - CPA Licensure Educational Requirements Beginning January 1, 2014


Self-Assessment Worksheet for the CPA Licensure Educational Requirements


Accounting Study Guidelines


Ethics Study Guidelines


Tip Sheet - CPA Licensure Educational Requirements Beginning January 1, 2017


California Society of CPAs and California Board of Accountancy's Webinar - 150 Answers to 150 Hours


Planning for the Future...Educational Requirements for CPA Licensure - PowerPoint (pdf)


Frequently Asked Questions