Your Guide to the new CPA Licensure Requirements

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The requirements to earn a CPA license will be changing on January 1, 2027, due to the passage of Assembly Bill (AB) 1175 last year. What does this mean for you?

Depiction of the current and new requirements for CPA Licensure, as described below in detail.

The two roads above graphically display the current requirements (on the left) and the new requirements (on the right) for CPA licensure.

The current (legacy) educational requirements call for a bachelor’s degree or higher, 24 units of accounting subjects, and 24 units of business-related subjects in order to qualify to sit for the CPA Exam. The new rules will add 3 units of ethics to those requirements, but the major change is what comes after. On the new road, there are no longer any additional educational requirements beyond what is required for the CPA Exam, meaning they are now the same for examination and licensure. The two signs on the legacy road after the CPA Exam sign display these additional educational requirements which are part of the current set of rules. The final difference between the roads lies in the amount of accounting experience required, as noted on the final sign.

The new licensure requirements provide applicants with additional flexibility, while still maintaining the high standards required for consumer protection. Check out the CPA Licensure Road Trip Graphic for a more in-depth breakdown of the "Three Es" (Education, Examination, Experience) and the new flexibility options built into the experience requirement.

Depiction of the timeline of these changes, as described below in detail

2026: The Implementation Window
While the bill technically went into effect on January 1, 2026, we are currently within a 12-month “implementation window” during which regulations will be finalized to help specify certain elements of the bill, such as the accounting concentration of courses and recognized degrees and certificates. Outreach will continue to applicants in 2026, and other program details will be readied.

2027-2028: New Licensure Requirements Begin, Current Rules Still Valid
When the enhanced licensure requirements go live on January 1, 2027, the current pathway will still be valid for another two years, through December 31, 2028. For the two calendar years of 2027 and 2028, applicants can apply for their license using either set of requirements. This ensures that applicants taking the legacy road can continue to do so through the end of 2028, or shift to the new road anytime starting in 2027, depending on their unique situation and preference.

The CBA encourages students and other aspiring CPAs who may be applying for licensure during these two years to begin thinking about which road makes the most sense for them, taking into consideration factors such as their total number of units and how much experience they have gained.

2029: Current Licensure Requirements Phased Out
The legacy road closes on December 31, 2028, so that is the final day to apply for CPA licensure under the current requirements. Beginning in 2029, only the new requirements will be valid.

For more information on AB 1175 and an in-depth background to the CBA-sponsored bill becoming law, visit our page dedicated to AB 1175 and the legislative process.