CSUN



Uniform Certified Public Accountant (CPA)

Examination and Licensure Requirements

Students planning to sit for the CPA examination shall be required to follow Pathway 1 or Pathway 2. The Department of Accounting and Information Systems at CSUN strongly recommends Pathway 2. Both pathways are described below.

Pathway 1 (May not change to Pathway 2 without retaking the entire examination.)

• A baccalaureate degree from an accredited college or university.

• 24 semester units in accounting subjects.

• 24 semester units in business-related subjects. Courses in excess of the 24 required semester units in accounting may be counted toward the business-related units.

• Examination passage in accordance with the current examination passage and conditioning standards in California.

Conditional Credit: An applicant is required to pass two sections with a grade of 75 or higher at a single examination. Conditional credit is valid only for the six subsequent consecutive examinations (three years). The remaining examination sections may be taken one at a time, once conditional credit is established. If the applicant does not pass the remaining section(s) within the specified time frame the conditional credit will be forfeited.

• Two years of general accounting experience is required for licensure. A minimum of 500 hours of attest experience is also required for those who want to sign attest reports.

Pathway 2 (May change to Pathway 1 without retaking passed examination parts.)

• A baccalaureate degree from an accredited college or university.

• 24 semester units in accounting subjects.

• 24 semester units in business-related subjects. Courses in excess of the 24 required semester units in accounting may be counted toward the business-related units.

• Examination passage is in accordance with the Uniform Accountancy Act (UAA) examination passage and conditioning standards.

Conditional Credit: An applicant is required to apply and sit for all unpassed sections, and will attain additional credit by passing two or more sections at one sitting with a grade of 75 or higher, while attaining a minimum grade of 50 on the remaining unpassed sections. Once conditional credit is established, the applicant must sit for all remaining unpassed sections(s) in any of the six subsequent consecutive examinations (three years). To receive credit for passing the additional sections(s) in any of the six subsequent consequent examinations, the applicant must sit for all remaining unpassed section(s), and pass the section or sections with a grade of 75 or higher while attaining a minimum grade of 50 on the remaining unpassed section(s). If the applicant does not pass the remaining section(s) within the specified time frame the conditional credit will be forfeited.

• 150 semester units of education is required for licensure.

• One year of general accounting experience is required for licensure. A minimum of 500 hours of attest experience is also required for those who want to sign attest reports.

The major differences between Pathway 1 and Pathway 2 are as follows:

• Pathway 2 requires the first-time applicant to sit for all four parts and all unpassed parts at each sitting thereafter. Pathway 1 does not.

• Pathway 2 requires a score of 50 or better for unpassed parts in order to obtain conditional credit on part passed. Pathway 1 does not.

• Pathway 2 requires 150 semester units of education. Pathway 1 does not.

• Pathway 2 is the most consistent with the licensure requirements of other states and jurisdictions. Applicants who select Pathway 2 will be eligible to practice outside California. This may be the pathway of choice for those applicants who are interested in being able to practice as a CPA in other states or with a national CPA firm that expects its professionals to have the flexibility to relocate to other parts of the country.

• Pathway 2 requires one year of general accounting experience. Pathway 1 requires two years of general accounting experience.

| |Pathway 1 |Pathway 2 |

|Education |Baccalaureate degree |Baccalaureate degree and 150 semester units. |

| |24 semester units of accounting. |24 semester units of accounting. |

| |24 semester units of business. |24 semester units of business. |

|Experience |2 years of general accounting. |1 year of general accounting. |

|Exam Requirements |First-time applicants sit for at least two parts with |First-time applicants sit for all four parts (and all unpassed parts at |

| |conditional credit available for passing two or more |each sitting thereafter) with conditional credit available for passing two |

| |parts. |or more parts if a score of 50 or better is received on unpassed parts. |

|Sign Attest Reports |500 hours of attest experience. |500 hours of attest experience. |

A first-time applicant who applies, qualifies, and sits for at least two sections of the May 2002 examination may:

1. Sit for the Uniform CPA Examination under the requirements in effect on December 31, 2001. However, the applicant must pass the examination, and apply and qualify for licensure under requirements in effect on December 31, 2001 and must do so by December 31, 2005; or

2. Choose to sit for the examination under Pathway 1 and Pathway 2, providing the applicant meets the educational requirements of either pathway at the time the applicant applies and sits for the examination. The applicant must satisfy the appropriate conditioning requirement and apply for licensure under the new licensing requirements.

Applicants will be scheduled under the requirements of Pathway 2, unless the applicant provides a written request to be scheduled under Pathway 1. Applicants will have the option to change from Pathway 2 to Pathway 1 at any time prior to licensure. A written request will be required.

Applicants should carefully consider their options prior to applying for the Uniform CPA Examination, as it may impact their future licensure opportunities. The licensure requirements in most states are consistent with the UAA.

Go to for answers to frequently asked questions.

For additional information, contact:

California Board of Accountancy

2000 Evergreen Street, Suite 250

Sacramento, California

95815-3832

(916) 263-3680

Or visit their website at

dca.cba

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