CPA LICENSING APPLICANT HANDBOOK
CPA LICENSING APPLICANT HANDBOOK
CALIFORNIA BOARD OF ACCOUNTANCY INITIAL LICENSING UNIT
2450 Venture Oaks Way, Suite 300 Sacramento, CA 95833
Telephone: (916) 561-1701 Facsimile: (916) 263-3676
Web: cba.
Revised 12/2020
CONTACT INFORMATION
California Board of Accountancy 2450 Venture Oaks Way, Suite 300 Sacramento, CA 95833
Main Telephone: (916) 263-3680 Website: cba.
CBA Outreach Certifications
Email: outreach@cba. Telephone: (916) 561-1701
Enforcement (Filing a Complaint, Enforcement Actions)
Exam Questions
Telephone: (916) 561-1729 Email: enforcementinfo@cba.
Telephone: (916) 561-1703 Email: examinfo@cba.
Initial Licensing (Individual)
Telephone: (916) 561-1701 Email: licensinginfo@cba.
Initial Licensing (Partnerships, Corporations, Fictitious Name Permits)
License Lookup
Telephone: (916) 561-4301 Email: firminfo@cba.
Telephone: (916) 263-3680 Web site: dca.cba/consumers/lookup
License Renewal (CPA/PA, Partnerships, Corporations, Continuing Education)
Practice Privilege
Telephone: (916) 561-1702 Email: renewalinfo@cba.
Telephone: (916) 561-4301 Email: pracprivinfo@cba.
CALIFORNIA BOARD OF ACCOUNTANCY
TABLE OF CONTENTS
I. QUALIFYING AND APPLYING FOR A CPA LICENSE ............................................... 1
II. CALIFORNIA BOARD OF ACCOUNTANCY ............................................................... 3 Mission .......................................................................................................................... 3 Authority ........................................................................................................................ 3 CBA Responsibilities..................................................................................................... 3 Initial Licensing Unit ...................................................................................................... 3
III. UNIFORM CPA EXAMINATION ................................................................................... 4 Out-of-State CPA Exam Scores to California ................................................................ 4 International Chartered Accountant Licensing Bodies .................................................. 4
IV. EDUCATIONAL REQUIREMENTS .............................................................................. 5 Accounting Subjects...................................................................................................... 5 Business-Related Subjects ........................................................................................... 6 Accounting Study .......................................................................................................... 6 Ethics Study .................................................................................................................. 7 Quarter Units................................................................................................................. 8 Documenting the Education Requirements ................................................................... 8 Self-Assessment Resources ......................................................................................... 8 Official Transcripts/Foreign Academic Credentials Evaluations .................................... 8 United States Recognized Schools ............................................................................... 9 Foreign Education ......................................................................................................... 9
V. EXPERIENCE REQUIREMENTS ............................................................................... 10 General Accounting Experience Requirement ............................................................ 10 Attest Experience Requirement .................................................................................. 11 Signers of the Certificate of Attest Experience Form .................................................. 12 Appearance before the CPA Qualifications Committee (QC)...................................... 12 How to Proceed if Your Supervisor Will Not Complete a Certificate of Experience..... 13 Experience Calculation ............................................................................................... 13 Out-of-State Supervisor License Verifications............................................................. 14 Experience More Than Five Years Old ....................................................................... 14
VI. APPLYING FOR A CPA LICENSE............................................................................. 15 Types of Applications for CPA Licensure .................................................................... 15 Application for Authorization to Sign Attest Reports.................................................... 15 Other Requirements for an Application ....................................................................... 16 United States Social Security Number/Individual Taxpayer Identification Number
Requirement ............................................................................................................... 16 Fingerprinting Requirement......................................................................................... 16 Live Scan Service (California Residents) .................................................................... 16 Hard Copy Fingerprint Cards (Non-California Residents) ........................................... 16 California CPA Education Foundation Ethics Examination (PETH) Requirement ....... 17 CPA Licensure and Application Fees.......................................................................... 17 Returned Checks ........................................................................................................ 17 The Status of Your CPA Application ........................................................................... 17 The CBA takes the following steps to keep you informed of the status of your ........... 17 Military Education and Experience .............................................................................. 18 Expedited Licensure for Military Service ..................................................................... 18 Honorably Discharged Military Members .................................................................... 18 Spouses and Domestic Partners................................................................................. 18 Expedited Licensure for Refugees, Asylees, and Special Immigrant Visa Holders ..... 19 Name and Address Changes ...................................................................................... 19 Abandoned Applications ............................................................................................. 20 License Approval ........................................................................................................ 20 Continuing Education (CE) Requirement for New Licensees...................................... 20 Web License Lookup................................................................................................... 21 Lost, Stolen, or Damaged CPA Wall Certificate .......................................................... 21 Satisfying the Attest Experience after Licensure (Type F Application) ........................ 21
VII. LICENSE RE-ISSUANCE (TYPE D APPLICATION) ................................................. 22 How to Proceed if Your License is Canceled............................................................... 22 Important Notes Regarding Re-Issuance .................................................................... 22
VIII. OUT-OF-STATE LICENSEE (TYPE C APPLICANT) ................................................. 23 Practice Rights for Applicants Licensed as CPAs in Another State ............................ 23
IX. FORMS ....................................................................................................................... 24
X. FREQUENTLY ASKED QUESTIONS (FAQS) ........................................................... 24
I. QUALIFYING AND APPLYING FOR A CPA LICENSE 1
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