CPA exam and license
California CPA requirements: the rules change on January 1, 2027
Until December 31, 2026, California asks for 150 semester units and one year of experience; from January 1, 2027, a bachelor’s degree with an accounting concentration and two years. Type your units and experience and pick the date you will apply.
Independent site: not run by, or affiliated with, any body that sets these exams or charges these fees.
Step 1: which licensure route fits you in California
Example, not your result yet· change a figure to see yours
Route this example fits (120 hours, 2 years): type your own hours and years above
120-hour route
| 150 semester units and one year of experience (rules in force until December 31, 2026) | closed from January 1, 2027 |
| Bachelor’s degree with an accounting concentration and two years of experience (AB 1175) | this example fits |
From January 1, 2027 the CBA mentions extra flexibility for candidates with an advanced degree or changing careers; it is not modeled here, so check with the board.
California licenses more CPAs than any other state, and its rules are about to change. Until December 31, 2026, the California Board of Accountancy requires 150 semester units of education and one year of experience for the license. On January 1, 2027, the provisions of Assembly Bill 1175 take effect: in the board’s words, the new rules “focus on the degree earned and remove the 150 total-unit requirement,” and a second year of accounting experience is required. To sit for the exam, the board asks for a bachelor's degree with 24 semester units in accounting and 24 in business-related subjects. The CBA charges $100 for a first exam application and $50 for each repeat application, on top of the section fees paid to NASBA, $268.59 each. The California license fee was not confirmed on the board’s pages we read, so this site does not show it.
Step 2: what the exam and California board fees cost
Example, not your result yet· change a figure to see yours
No retake counted yet: CPA exam and California board fees if all four sections pass the first time, prep not included
$1,174
| Four sections, $268.59 each | $1,074 |
| Retakes you expect: 0 × $268.59 | none typed |
| California board, first exam application | $100 |
| California board, repeat applications (one per retake, an estimate) | $0 |
| California board, license fees | not counted: ask the board |
| Your review course and books | not included: type it above |
Type how many sections you think you will retake to add them. Exam fees $1,074, plus $100 of California board fees we could confirm. One retake costs $318.59 here ($268.59 section fee, the same in every state, and the board’s fee for a new try). Pass rates for each section are published by the AICPA (American Institute of Certified Public Accountants), which writes the exam; this site does not copy them, so retakes are the ones you type.
Fees read and totals checked by Radif Partners · Editorial policy · Method and sources
The rules before and after AB 1175
| Current rules | AB 1175 rules | |
|---|---|---|
| Education for the license | 150 semester units | a bachelor's degree with an accounting concentration, no total-unit count |
| Experience | 1 year | 2 years |
| In force | until December 31, 2026 | from January 1, 2027 |
The change is the one most states are making: fewer required units, more required experience. For a student finishing a four-year degree in 2026 or later, it removes the need for a fifth year of school; for someone already at 150 units, it adds a year of work before the license unless the file is complete under the current rules.
Sitting for the exam in California
Exam eligibility is separate from licensure. The board asks for a bachelor's degree with 24 semester units in accounting and 24 in business-related subjects. Applications go to the CBA, which charges $100 the first time and $50 for a repeat application, according to its application instructions. Once approved, you pay NASBA for each section you schedule.
What the exam costs a California candidate
With the four sections passed the first time, a California candidate pays $1,074 in section fees and $100 for the first CBA exam application. Each section retaken adds the section fee again and, by this site’s estimate of one repeat application per retake, $50 to the CBA: $318.59 a retake, so $1,493 with one. The repeat count is an estimate: the CBA instructions tell you when a repeat application is due. The second calculator above adds the retakes you type and a review course.
The CBA charges fees for the license itself. We could not confirm their current amount on the pages we read, so they are left out of the total rather than guessed. Check the CBA’s fee schedule before you budget.
Experience: what counts
The board sets which work qualifies and who may verify it. Under the current rules one year is required; under AB 1175, two. If you plan your career around the license, count backward from the date you want to hold it: the tool converts your years of experience against the rule in force on the date you apply. The five-state comparison shows how California’s new rule compares with New York and Texas, which made the same move in 2026.
A last point on timing: the date that counts is the one the board applies to your file, so ask the CBA how it treats an application in progress on January 1, 2027.