Option C- Early Entry to CPA Exam
You may be eligible to sit for the Uniform CPA Examination (CPA Exam) if you are currently enrolled in a college or university and are within 180 days of completing all examination educational requirements. Educational requirements include the conferral of a bachelor’s degree and completion of 24 semester units in both accounting and business-related subjects.
To apply for early admission to the CPA Exam, you must submit all of the following to the CBA:
- CPA Exam Application
- CPA Exam Application Fee
- Evidence of all finished coursework towards completing the educational requirements
- Certificate of Enrollment Form (COE-1)
Applications for early entry to the CPA Exam will be approved in instances where documentation has been provided that supports the applicant meets the eligibility requirements within 180 days of application submission at CBA.
Within 240 days of application submission candidates must send official transcripts to the CBA showing all education requirements have been met.
What To Do First
If you are within 180 days of completing your educational requirements, complete the CPA Exam Application and the steps outlined below:
CPA Exam Application and Fee
- Create a client account by completing the steps under How to Apply for the CPA Exam.
- Under Education Information, select ‘Option C’ as your selected qualification type.
- Create, print, and sign your remittance form.
- Submit the CPA Exam application and payment with your remittance form.
- Provide the educational documents (described below) to CBA.
Evidence of All Finished Coursework
- Provide documentation of educational requirements completed to date. Examples of such documentation include:
- Official transcripts from U.S. degree granting educational institutions. See instructions for providing official transcripts to the CBA.
- Foreign credential evaluation of completed courses and degree conferral, if appropriate, completed by a CBA-approved foreign credential evaluation service.
Certificate of Enrollment Form
- The Certificate of Enrollment Form (COE-1) is required for proof of enrollment in a college or university, as evidence of expected degree conferral date, and provides evidence of enrolled coursework.
- Applicants can submit the COE-1 form and any attachments one of three ways:
- The college/university may scan and email a completed copy directly to examinfo@cba.ca.gov.
- The college/university may mail the original or a copy of the form directly to the CBA. The educational institution can mail the documents to the following address:
California Board of Accountancy
2450 Venture Oaks Way, Suite 300
Sacramento, CA 95833 - The applicant may mail the original form to the CBA at the address listed above. Envelope must be sealed by the educational institution.
What To Do Within 240 Days
Within 240 days of application submission you must provide official transcripts to the CBA showing the education requirements have been met. Educational requirements include the conferral of a bachelor’s degree and completion of 24 semester units in both accounting and business-related subjects.
Proof of Completed Requirements
- Provide documentation that educational requirements have been completely fulfilled. Examples of such documentation include:
- Official transcripts from U.S. degree granting educational institutions. See instructions for providing official transcripts to the CBA.
- Foreign credential evaluation of completed courses and degree conferral, if appropriate, completed by a CBA-approved foreign credential evaluation service.
Failure to submit proof of completing education requirements within 240 days from the date of application submission will result in the loss of any exam credit received. However, in limited circumstances California law allows you to request an extension of this deadline. The CBA evaluates extensions requests based upon any of the following extraordinary circumstances:
- Death of an immediate family member. Documentation, such as a copy of the death certificate, must be submitted.
- Catastrophic illness, contagious disease, or major traumatic injury to the candidate or immediate family member (spouse, child, or parent). Submit an original letter on letterhead from the physician, which includes the date(s), nature of the illness, and the physician's signature.
- Natural disaster (earthquake, flood, fire, etc.).
- Non-issuance of visa for travel to the U.S. Documentation, such as an official letter from the U.S. Embassy or a copy of the passport indicating a visa was requested, must be submitted.
- Other good cause.
If you believe you meet the requirements listed above, you may submit a written request to examinfo@cba.ca.gov to extend your 240-day deadline. The request must include:
- Your name.
- Statement of what you are requesting.
- Reasons for your request.
- Handwritten signature and date.
- All required support documents, such as a letter from your physician.
All documents must be written in English or translated by a professional translation service. You will be notified in writing of the CBA’s decision.