Self Assessment Worksheet For Eduactional Requirements Sheet

Educational Requirements for CPA Licensure
Self-Assessment Worksheet
(effective January 1, 2014)
Beginning January 1, 2014, the educational requirements for obtaining a California CPA license will change. If
you apply for your CPA license on or after January 1, 2014 you must document completion of a minimum of
150 semester units of college coursework to include a baccalaureate degree or higher, 24 semester units each
in accounting and business-related subjects, 20 units of accounting study, and 10 units of ethics education.
This self-assessment worksheet is designed to assist you in evaluating the education you have already
completed and planning for any future education.
U.S. Degree or Foreign Equivalent

Baccalaureate:
BS
Master of Accounting:
Master of Taxation:
Master of Law in Taxation:
Note: If you completed one of these three masters

degrees you are deemed to have met the 20
semester units of accounting study.
Core Accounting Subjects Requirement (24 Semester Units)

College / University
Cal Poly San Luis Obispo
Rev. 1/16
Course
No.
Course Title
Semester
Units
BUS 215
BUS 319
BUS 320
BUS 321
BUS 322
BUS 417
BUS 425
BUS 429
BUS 416
Managerial Accounting
Accounting Information Systems
Taxation of Business Entities
Intermediate Accounting I
Intermediate Accounting II
Taxation of Corps & Partnerships
Auditing
Accounting Process Analysis
Volntr Income Tx Assist SR PRJ
Quarter
Units
4
4
4
4
4
4
4
4
4
Total semester and quarter units

Total quarter units multiplied by 2/3
24
36
Sum equals total semester units
24
Page 1
Core Business-Related Subjects Requirement (24 Semester Units)

Course
No.
MATH118
ECON221
MATH221
BUS 207
BUS 346
STAT251
BUS 342
BUS 391
BUS 404
Semester
Units
Course Title
Precalculus Algebra
Microeconomics
Calculus- Business & Econ
Legal Responsibilities of Bus
Principles of Marketing
Stat Inference/Management I
Fundamentals of Corporate Finance
Information Systems
Governmental/Social Influences
Quarter
Units
4
4
4
4
4
4
4
4
4

36
24
24
Accounting Study Requirements (20 Semester Units)

If you completed a qualifying masters degree, skip this section. (see page 1)
Course
No.
Semester
Units
Course Title
Quarter
Units
Accounting Subjects (minimum of 6 semester units)

BUS 420 Advanced Financial Reporting
Business-related Subjects and/or Other Academic Work Related to Accounting and Business
STAT 252 Stat Inference/Management II
BUS 302
Interntl & Cross-Cultural Mgt
BUS 401
General Management & Strategy
COMS301 Business/Professional Comm
ES
Race, Culture, Politics in US
5
4
4
4
4
Rev. 1/16

16 2/3
25
16 2/3
Page 2
Ethics Education Requirements (10 Semester or 15 Quarter Units)

Course
No.
Course Title
BUS 387
Organizational Behavior
Rev. 1/16
Semester
Units
Quarter
Units
4

2 2/3
2 2/3
Page 3
Educational Requirements for CPA Licensure

Self-Assessment Worksheet
Instructions
Courses cannot be double counted. Courses can qualify toward accounting subjects, business-related
subjects, accounting study, ethics study, or the units may be split between the subject areas. When evaluating
your transcript the California Board of Accountancy (CBA) will make every effort to allocate the units in a
manner that will assist you in meeting the educational requirements.
This self-assessment worksheet does not include all of the requirements for licensure. For a complete listing,
visit http://www.dca.ca.gov/cba/applicants.shtml.
U.S. Degree or Foreign Equivalent

1. Did you complete your baccalaureate degree in the U.S.?
Yes
No
If No, you will need to have your official transcripts reviewed by a CBA-approved foreign credential
evaluation service. For a list of these services, please visit www.dca.ca.gov/cba/publications/foreign.pdf.
2. Have you completed a total of at least 150 semester (225 quarter) units of combined education at all of
the institutions you attended?
Yes
No
If No, you must complete the required number of semester units (or equivalent) prior to applying for
licensure in California.
Core Accounting Subjects Requirement (24 Semester Units)

1. On a separate line, enter each accounting course you completed and the associated academic credits
received. Accounting subjects, as defined by CBA Regulation Section 9.2(b), include the following:
Accounting
Auditing
External & Internal Reporting

Financial Statement Analysis
Financial Reporting
Taxation
In addition, the following accounting courses meet the accounting subjects definition:
Assurance
Attestation
Bookkeeping
Cost (Cost Analysis, Costing)
QuickBooks/Peachtree
CPA Review courses taken from regionally/nationally accredited institutions for which
academic credit awarded
2. Is the total number of semester units on the last line of the chart 24 semester units or more?
Yes
Rev. 1/16
No
Page 1
If No, you must complete the required number of semester units (or equivalent) in accounting subjects
prior to applying for licensure in California.
Core Business-Related Subjects Requirement (24 Semester Units)

1. On a separate line, enter each business-related course you completed and the associated academic
credits received. Business-related subjects include the following:
Business Administration Economics

Business Management
Finance
Computer Science/Information Systems
Mathematics
Business Law
Statistics
Marketing
Business Communications
Business-related law courses offered by an accredited
law school
Any accounting subjects in excess of the 24 semester units needed to fulfill the core accounting
subjects requirement.
2. Is the total number of semester units on the last line of the chart 24 semester units or more?
Yes
No
If No, you must complete the required number of semester units (or equivalent) in business-related
subjects prior to applying for licensure in California.
Accounting Study Requirements (20 Semester Units)

1. Have you completed a masters degree in accounting, taxation or laws in taxation?
Yes
No
If Yes, you have fulfilled the accounting study requirement. If no, please continue below.
2. On a separate line, enter each accounting study course you completed and the associated academic
credits received. Accounting study subjects must include the following:
A minimum of 6 semester units in accounting subjects (see above)

A maximum of 14 semester units in business-related subjects (see above)
A maximum total of 9 semester units in other academic work relevant to business and accounting
with a maximum total of 3 semester units (or the equivalent in quarter units) from any one of the
following areas:
Skills-based courses courses completed in English, Communications, Journalism, and the

Physical, Life, Natural, and Social Sciences
Foreign languages/cultural & ethnic studies courses completed in foreign languages, including
sign language, and courses with the term culture, cultural, or ethnic in the title
Industry-based courses courses with the word industry or administration in the title or
courses completed in Engineering, Architecture, and Real Estate
A maximum of 4 semester units (or the equivalent in quarter units) in internships/independent studies
courses
3. Is the total number of semester units on the last line of the chart 20 semester units or more (including a
minimum of 6 semester units in accounting subjects)?
Rev. 1/16
Page 2
Yes
No
If No, you must complete the required number of semester units (or equivalent) in accounting study
prior to applying for licensure in California.
Ethics Education Requirements (10 Semester or 15 Quarter Units)

1. On a separate line, enter each ethics education course you completed and the associated academic
credits received. Ethics education includes the following:
A maximum of 10 semester or 15 quarter units in courses containing any of the following terms in the
course title:
Auditing
Business Law
Morals
Business Leadership
Professional
Legal Environment of
Responsibilities
Business
Business, Government & Society
Fraud
Ethics
Corporate Governance
Organizational Behavior
Management of
Human Resources
Organizations
Management
Corporate Social Responsibility
A maximum of 3 semester or 4 quarter units in courses from the following disciplines:
Philosophy
Religion
Theology
The course title must contain one or more of the following terms, or have the name of the discipline as
the sole name of the course title.
o
o
Introduction
Principles
o
o
Foundation of
Introductory
o
o
Fundamentals of
Survey of
General
A maximum of one semester unit in a course devoted solely to financial statement auditing
2. Is the total number of units on the last line of the chart 10 semester or 15 quarter units or more?
Yes
No
If No, you must complete the required number of semester units (or equivalent) in ethics education prior
to applying for licensure in California.
IMPORTANT NOTE: Beginning January 1, 2017, all applicants must complete a minimum of three semester
or four quarter units in a course devoted to accounting ethics or accountants professional responsibilities. The
course must be completed at an upper division level or higher, unless it is completed at a community college.
Until that time, applicants can fulfill the ethics study requirement by completing the course requirements
outlined above.
Rev. 1/16
Page 3

Self Assessment Worksheet For Eduactional Requirements Sheet

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What are the educational requirements for obtaining a CPA license in California?

What are the educational requirements for obtaining a CPA license in California?

What are the core accounting and business-related subject requirements?

What are the core accounting and business-related subject requirements?

Educational Requirements for CPA Licensure

U.S. Degree or Foreign Equivalent

Note: If you completed one of these three masters

Core Accounting Subjects Requirement (24 Semester Units)

Total semester and quarter units

Sum equals total semester units

Core Business-Related Subjects Requirement (24 Semester Units)

Cal Poly San Luis Obispo

Total semester and quarter units

Sum equals total semester units

Accounting Study Requirements (20 Semester Units)

Accounting Subjects (minimum of 6 semester units)

Total semester and quarter units

Sum equals total semester units

Ethics Education Requirements (10 Semester or 15 Quarter Units)

Cal Poly San Luis Obispo

Total semester and quarter units

Sum equals total semester units

Educational Requirements for CPA Licensure

U.S. Degree or Foreign Equivalent

Core Accounting Subjects Requirement (24 Semester Units)

External & Internal Reporting

Core Business-Related Subjects Requirement (24 Semester Units)

Business Administration Economics

Accounting Study Requirements (20 Semester Units)

A minimum of 6 semester units in accounting subjects (see above)

Skills-based courses courses completed in English, Communications, Journalism, and the

Ethics Education Requirements (10 Semester or 15 Quarter Units)

A maximum of 3 semester or 4 quarter units in courses from the following disciplines:

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