Does California require 150 credit hours to become a CPA?

Yes. As of 2026, California's CBA still requires 150 credit hours including a bachelor's degree, with specific coursework: 24 semester hours in accounting, 24 in business-related, 20 in accounting study, and 10 in ethics study. California has not adopted the 120-hour alternative path that several other states have introduced. Source: California Board of Accountancy.

Can I sit for the CPA exam in California with 120 credit hours?

Yes — California permits sitting for the exam at 120 credit hours with at least 24 hours each of accounting and business-related coursework, plus a baccalaureate degree. The full 150 hours are only required for licensure, not to sit for the exam.

What is the California Professional Ethics Exam?

It's a separate ethics exam administered by CalCPA on behalf of the California Board of Accountancy. Open book, take-at-home, must be passed within 2 years of submitting your CPA license application. The pass rate is high but the exam is not trivially easy.

California CPA Requirements (2026): Education, Exam, Experience, Ethics

California has the largest CPA candidate pool in the US and some of the most specific education requirements. The California Board of Accountancy (CBA) is generally well-organized but the specific coursework rules trip up out-of-state applicants. Here's the 2026 picture.

Authoritative source: California Board of Accountancy — Applicant Information. This article reflects publicly available information as of April 2026; verify before applying.

Education to sit for the CPA exam

Baccalaureate degree from an accredited institution
120 semester hours total
Including 24 semester hours of accounting subjects
Including 24 semester hours of business-related subjects

Education to be licensed (after passing the exam)

California requires the full 150 semester hours, with these specific allocations:

24 semester hours of accounting (same as for sitting)
24 semester hours of business-related (same as for sitting)
20 semester hours of accounting study — additional accounting beyond the 24, or specific subject areas listed by the CBA
10 semester hours of ethics study — courses with substantial ethics content (3 hours of accounting ethics; remainder from a CBA-approved list)

The accounting study and ethics study requirements are uniquely Californian. Out-of-state applicants typically need to take additional courses to satisfy them.

Examination

Standard 2024 Evolution exam: AUD, FAR, REG cores plus one discipline (BAR, ISC, or TCP). California participates in continuous testing. Application fees are modest; section fees follow standard AICPA pricing.

Experience

One year (a minimum of 12 months and 500 hours) of general accounting experience. Supervised and signed off by a CPA actively licensed in any US jurisdiction. Experience can be in public, private, government, or academic accounting.

If you want to sign attest reports, you need 500 hours of attest experiencespecifically — a separate sign-off and a more restrictive supervisor requirement.

Ethics

The California Professional Ethics Exam (PETH), administered by CalCPA, must be passed within 2 years of submitting your license application. Open book, take-at-home, ~$200 fee. Most candidates pass on first or second attempt.

Application sequence

Apply to sit for the exam through CBA / NASBA.
Pass all four exam sections within the 18-month credit window.
Complete the experience requirement.
Pass the PETH ethics exam.
Submit license application to CBA. Initial license fee approximately $250.

Common California-specific traps

Out-of-state Master's programs sometimes don't map to the 20-hour accounting-study requirement cleanly. Pre-evaluate before transferring credits.
The 10-hour ethics-study requirement is hard to meet through a single ethics course; most candidates need two or three courses with substantial ethics content.
The PETH is sometimes confused with the AICPA ethics exam. California uses its own.
License renewals require 80 hours of CPE every 2 years, with specific subject area allocations including a regulatory review course every 6 years.

Reciprocity

California offers reciprocity to CPAs licensed in jurisdictions with substantially equivalent requirements. The Mobility Act allows out-of-state CPAs to provide most services in California without obtaining a California license, but with specific carve-outs for attest work for California-domiciled clients.

Refer to the California Board of Accountancy for the most current rules. CBA periodically updates fees and procedural requirements.