California CPA Exam Requirements 2025

Oct 8
Learn the 2025 California CPA exam requirements, eligibility, application steps, fees, international vs U.S. students, and exam structure with AICPA blueprints and official CBA links.


Becoming a CPA in California begins with passing the Uniform CPA Exam, the first milestone toward licensure. To meet California CPA exam requirements, you must satisfy education prerequisites, complete the application through the California State Board of Accountancy (CBA) pay all required fees, and schedule your exams with Prometric.


This 2025 guide explains exactly what to know, what to do, what to pay, and where to apply — for both U.S. and international students.



1. California CPA Educational Eligibility: What You Need Before You Apply?

To sit for the exam in California:


  • Hold a bachelor’s degree (or equivalent) from a regionally accredited U.S. institution or through a CBA-approved foreign evaluation.

  • Complete 24 semester units in accounting subjects and 24 semester units in business-related subjects.

  • 20 semester units in accounting study: This is an additional accounting or closely related coursework requirement. It can include further accounting courses beyond the core 24 units, or courses in business, economics, or even a limited number of courses in other areas (English, communications, etc.) as defined by CBA regulations. Completing a graduate degree in accounting or taxation can also satisfy this accounting study requirement in full.

  • 10 semester units in ethics study: Courses focusing on ethical issues, professional responsibilities, business ethics, philosophy, or related subjects are required. These help ensure CPAs understand ethical standards. (For example, classes in accounting ethics or business ethics would count toward this category.)

  • California also allows:
    - Option B     (Master’s/Integrated Program) – If your bachelor’s will be conferred upon completion of your master’s, you may still qualify
    - Option C     (Early Entry) – You may apply within 180 days of finishing your required coursework by submitting a Certificate of Enrollment (COE-1).  
                                                 You must send official transcripts within 240 days after your degree is awarded or your exam credit is forfeited.
  • Full eligibility details and COE-1 forms are on the CPA Exam Requirements Page.

In summary, you must earn a baccalaureate (bachelor’s) degree or higher, totaling 150 semester units, with the above distribution of courses.

However, note that You do not need the full 150 semester hours required for licensure to sit for the exam — only the 48 core units (24 accounting + 24 business) plus your degree or equivalent.


2. CPA Exam Structure & AICPA Blueprints

The 2025 CPA Exam follows the CPA Evolution Model, focused on core skills plus discipline specialization.


               Core (Required)                                              Discipline (Choose One)
AUD – Auditing and Attestation BAR – Business Analysis & Reporting
FAR – Financial Accounting & Reporting ISC – Information Systems & Controls
REG – Regulation (Tax & Law) TCP – Tax Compliance & Planning

Each section is 4 hours long and includes Multiple-Choice Questions (MCQs) and Task-Based Simulations (TBSs).

To see exact topics and skill weightings, download the official AICPA CPA Exam Blueprints. These blueprints are your roadmap to every representative task tested on the exam.


3. California CPA Exam Application & Administrative Steps

Follow these steps to apply for the California CPA Exam:

Step 1 – Submit Your Educational Documents

  • Have your university send official transcripts directly to the CBA (preferably via Parchment, National Student Clearinghouse, or eScrip-Safe to CBAtranscripts@cba.ca.gov.
  • Foreign-educated candidates should arrange for their evaluation agency to send the report directly to the Board.
  • Instructions available on the CBA Transcript Submission page.
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Step 2 – Create Your CBA Client Account

  • Visit the CBA CPA Exam Application Portal to create your login credentials.
  • This account will be used for all communication, application status updates, and section selections.

Step 3 – Complete Your Exam Application

  • Fill out the online application and pay the $100 initial application fee (or $50 re-application fee if you’ve previously applied).
  • Ensure that your name matches your government ID and transcripts.

Step 4 – Receive CBA Approval and Select Exam Sections

  • Once your application is approved, you’ll receive an email to log in and select which exam sections you want to take.
  • You must select and pay for your sections within 1 year of approval or your application expires.

Step 5 – Pay NASBA Exam Section Fees

  • After selecting sections, the National Association of State Boards of Accountancy (NASBA) will email you a Payment Coupon.
  • Pay each section fee through your NASBA account at the Official NASBA CPA Portal.
  • After payment, NASBA will issue your Notice to Schedule (NTS).

Step 6 – Receive Your Notice to Schedule (NTS)

The NTS is your official authorization to sit for the CPA Exam. It contains:

  • Your exam section IDs (AUD, FAR, REG, BAR/ISC/TCP)
  • Your candidate identification number
  • The testing window dates — you have 9 months from the issue date to complete those sections
  • Your name as registered, which must match your photo ID
  • The Jurisdiction ID (used for scoring and CBA records)

Why it matters?: Without an NTS, you cannot book your exam with Prometric. It’s a mandatory document that must be presented at check-in. If your NTS expires before you test, you’ll lose your fees and must re-apply for that section.

You’ll receive your NTS by email from NASBA once payment is processed (typically within 5–7 business days). Keep both a digital and printed copy for security check-in at Prometric.

Step 7 – Schedule Your Exam with Prometric

  • After receiving your NTS, visit the Prometric CPA Scheduling Portal to select your testing center and date.
  • Prometric operates hundreds of centers nationwide and internationally.
  • You may reschedule if needed, but fees apply within certain windows before your exam.


4. Fees & Costs for the Exam

    
               Fee Type                                      Amount (USD)                                     When You Pay It                               Pay To
Initial Application Fee $100 When you first apply CBA Exam Portal
Re-application Fee $50 For retakes or additional sections CBA
Exam Section Fees Varies by NASBA coupon After CBA approval NASBA Payment Portal
International Testing Surcharge $390 (most) / $510 (India) When scheduling internationally NASBA International Testing
  Always check the NASBA Payment Coupon for the latest fee amounts.


5. International Students / Foreign-Educated Applicants

If you earned your degree outside the U.S.:


  • Obtain a course-by-course evaluation from a CBA-approved foreign credential evaluation agency. See approved agencies on the CBA Foreign Education page.
  • Have your evaluator send the report directly to the CBA.
  • Apply for the CPA Exam through the CBA Application Portal and pay your application fee.
  • Once approved, NASBA issues your Payment Coupon and later your NTS.
  • Schedule your exam at an authorized international Prometric center. See below for Steps to find an Authorized International Prometric CPA Exam Centre.
  • International candidates testing outside the U.S. must also pay the international surcharge listed above.


6. How to Find an Authorized International Prometric CPA Exam Center for International CPA students?

Step 1: Start from NASBA’s Official International Testing Page



This page lists:

  • All eligible international testing countries,
  • Each country’s Prometric testing availability, and
  • The additional per-section fees (e.g., $390 for most, $510 for India).
  • It also explains how to apply for international testing authorization (a separate form you must submit before booking your seat).

Step 2: Review the Current List of Authorized Testing Countries (2025)

As of 2025, the AICPA/NASBA Prometric international network allows CPA Exam testing in the following countries and regions:

Region Authorized Countries
  • Middle East Bahrain, Egypt, Jordan, Kuwait, Lebanon, United Arab Emirates (UAE)
  • Europe / Africa England, Germany, Republic of Ireland, Scotland
  • Asia-Pacific India, Japan, Nepal, South Korea, Singapore
  • Americas Brazil (São Paulo), Mexico (Mexico City)

Note: Availability and capacity may vary by testing window. Always confirm directly on Prometric’s site before paying your international testing fee.

Step 3: Go to Prometric’s CPA Exam Scheduling Portal


  • Click “Locate” or “Schedule My Test”
  • Select “CPA – Certified Public Accountant (NASBA)” from the dropdown
  • Choose your country/region from the map or list

You’ll then see:

  • The Prometric centers available in that country
  • Each center’s address, operating hours, and availability calendar
  • An option to book, reschedule, or cancel

Example:
If you choose India, you’ll see centers in Hyderabad, Ahmedabad, Mumbai, Chennai, New Delhi, Bangalore, and Kolkata.

Step 4: Check Seat Availability

You don’t need to pay immediately to check seats.

You can:

  • Click “Schedule”
  • Enter your NTS number and Jurisdiction ID (from NASBA)
  • View all open dates at your preferred center
  • If your preferred center is full, try nearby cities or countries (e.g., if Singapore is full, check India or UAE).

Step 5: Pay the International Testing Fee

After confirming your location, go back to the NASBA International Testing Portal to submit your international application form and pay the surcharge:

  • $390 per section for most international locations
  • $510 per section for India

Once paid and approved, NASBA will update your record, and you can finalize scheduling on Prometric.


7. Tips & Common Pitfalls

  • Submit transcripts early — most delays occur because schools send them after the application.
  • If you apply under Option C (Early Entry), don’t miss the 240-day deadline for final transcripts or you’ll lose exam credit.
  • Check that your quarter-to-semester unit conversions match CBA guidelines.
  • Select only the exam sections you can complete within 9 months to avoid forfeited fees.
  • Monitor your credit expiration — each passed section remains valid for 30 months from the date passed.

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