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California Board of Accountancy

Accounting Study Guidelines

For the 20 Units of Accounting Study

  • A minimum of six semester units shall be completed in accounting subjects as defined by section 9.2(b) of the CBA Regulations.
  • A maximum of 14 semester units may be completed in business-related subjects, as defined by section 9.2(c) of the CBA Regulations.
  • A maximum of nine semester units may be completed in other academic work relevant to accounting and business as outlined below.
    • A maximum of three semester units in skills-based courses, which includes courses completed in the following disciplines:

      English

      Physical Sciences

      Social Sciences

      Journalism

      Life Sciences

       

      Communications

      Natural Sciences

       


    • A maximum of three semester units in courses in foreign language, to include sign language, or courses with the following terms in the course title:

      Culture

      Cultural

      Ethnic


    • A maximum of three semester units in industry-based courses, which includes courses with the words "industry" or "administration" in the course title or courses completed in the following disciplines:

      Engineering

      Architecture

      Real Estate

  • A maximum of four semester units may be completed in internships or independent studies in accounting and/or business-related subjects.
  • Completion of one of the following master's degrees shall be deemed equivalent to the completion of the 20 units of accounting study:

    Masters of Accounting

    Masters of Taxation

    Masters of Laws in Taxation (LL.M.)

  • The CBA has developed a tip sheet outlining the education requirements for CPA licensure.
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