The CBA presently maintains two pathways to licensure. 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