MEETING THE PRESENT PATHWAY REQUIREMENTS

As many of you intending to apply for a California CPA license are probably aware, legislation passed in 2009 will require applicants to meet additional educational requirements beginning January 1, 2014. If you intend on applying for licensure under the present pathway requirements, you will need to determine whether you will complete all the requirements for licensure prior to January 1, 2014. To qualify under the present pathways, prior to January 1, 2014, you must submit the application and fee, and complete all requirements for licensure, including examination, education, and experience. Provided below is a breakdown for the two pathways.

Pathway 1

• Passed the Uniform CPA Examination
• Baccalaureate degree
• 24-semester units in accounting subjects
• 24-semester units in business-related subjects
• Completion of the PETH Exam (ethics exam offered by CalCPA)
• Fingerprinted
• Completion of two years of general accounting experience

The window for completing all of the requirements under Pathway 1 is quickly closing. If you do not have any prior general accounting work experience, you will need to begin full-time work under the direct supervision of an active licensee by January 1, 2012.

Pathway 2

• Passed the Uniform CPA Examination
• Baccalaureate degree
• 150-semester units
• 24-semester units in accounting subjects
• 24-semester units in business-related subjects
• Completion of the PETH Exam (ethics exam offered by CalCPA)
• Fingerprinted
• Completion of one year of general accounting experience

If you complete your education after January 2013 and have no prior work experience, and thus cannot complete the minimum one year general accounting work experience by January 1, 2014, you will need to meet the new education requirements for licensure.