The CPA Exam and
Requirements
An extra $1,024,870 with a CPA license.
Step 1
Step 2
Step 3
Step 4
Step 5
Send transcripts to CBA
Submit application
(Set up CBA Client Account at https://www.cba.ca.gov/cbt_public/join_form)
Schedule the exam sections
Receive Notice to Schedule (NTS)
Select sections and pay fees (within 90 days of receiving Payment Coupon)
Request “Expedited Transcript Request for CPA Exam” from CSUN at
https://www.csun.edu/acctis/students
Educational Requirements
To Sit for CPA Exam To be Licensed
Baccalaureate Degree No Yes
Must be completed within 240 days
of applying to take the CPA exam.
24 accounting units
24 business units
120 total units
30 accounting units
38 business units
10 ethics units
(3 in accounting)
150 total units
Unit Requirements
Requirements
CSUN
Accounting Units 30 40
BUS Related Units 38 Over 40
Ethics Units
CPA
10 10
CPA Ethics Requirement
• RS 361 3 units
• PHIL 305 or BLAW 368* 3 units
• ACCT 460 1 unit
• ACCT 511 3 units
10 units
* Or any other BLAW course.
“Test Drive”
• $30
• Actual check-in
• ID confirmation
• Documentation checking
• Image capture of finger print
• Seated at a computer
• Sample test (at a computer for 15 minutes)
• Assignment of a locker
• Become familiar with parking, location,
and commute time to the center.
The new CPA exam begins in 2024.
Core–Plus–Disciplines Model . . .
Core (all 3)
• Accounting & Data Analytics
• Auditing & AIS (Accounting Information Systems)
• Tax
Disciplines
(one of these)
• Business Analysis and Reporting
• Information Systems and Controls
• Tax Compliance and Planning
Accounting & Data Analytics
Auditing & AIS
ACCT 350 – Intermediate Financial Accounting I
ACCT 352 – Intermediate Financial Accounting III
ACCT 450 – Advanced Financial Accounting
ACCT 460 – Auditing Principles and Analytics
ACCT 351 – Intermediate Financial Accounting II
Accounting Courses for Each Core
ACCT 465 – Advanced Auditing
ACCT 475 – Governmental and Nonprofit Accounting
Tax
ACCT 440 – Income Tax I
ACCT 441 – Income Tax II
Accounting & Data Analytics $ 226.15
Auditing & AIS 226.15
Tax 226.15
Discipline 226.15
Total $ 904.60
Application Fee ($50 re-application) 100.00
Total $1,004.60
NTS is good for 9 months.
Candidates may sit for one or more sections at any
time and in any order.
A section that is not passed cannot be retaken until
the failing test score is released.
Must pass all four sections within a rolling 18-month
period.
1 18
x
3
x
4
1 18 Months
x x x
x
1 2 3 4
Rolling 18-Month Period
1 18
x xx
2 31
x
4
x
1 18
x
32
x x
2 1
Required
X
X
Zap!
Zap!
50%
• Two multiple-choice question
(MCQ) testlets.
• Three testlets containing 8 task-
based simulations (TBS).
TESTLET 1: MULTIPLE CHOICE
TESTLET 2: MULTIPLE CHOICE
TESTLET 3: TASK-BASED SIMULATION
TESTLET 4: TASK-BASED SIMULATION
TESTLET 5: TASK-BASED SIMULATION
50%
Accounting Experience
◦ 1 year in a CPA firm (public accounting) or
◦ 1 year in a non-CPA firm (private accounting or government) in
the accounting function and under the direct supervision
of a CPA.
Auditing Experience (Optional)
◦ 500 hours
◦ Only required if authority to sign audit repor ts is desired.
A passing score is 75 ~Psychometrics &
Psychometricians~
The MCQ testlets have two levels of
difficulty – medium and difficult.
The questions are weighted on the level
of difficulty.
The difficult questions receive more
points in reaching 75.
Testlet 1
Medium
Testlet 2
Medium
Weak
Performance
Testlet 1
Medium
Testlet 2
Difficult
~ International Testing Sites ~
Bahrain
Brazil
Egypt
England
Germany
India
Ireland
Israel
Japan
United Arab Emirates
Jordan
Kuwait
Lebanon
Nepal
Saudi Arabia
Scotland
South Korea
~ Foreign Credentials Evaluation ~
Anaheim
Beverly Hills
Culver City
Los Alamitos
Redondo Beach
West Covina
http://www.dca.ca.gov/cba/applicants/exambook.pdf
California
Board of
Accountancy
Uniform CPA
Examination
Handbook
~ Strongly Recommended ~
50 multiple choice questions
3 attempts
90% score required
300-page self-study course
One year to pass
$150 ($125 if member of CalCPA)
Membership in CalCPA is free for students and
for one year while taking the CPA exam.
CPA Review Course
• Study time is used more efficiently.
• Strategies for taking the exam are learned.
• Practice doing task-based simulations.
• Keeps you disciplined and organized.
• Most efficient way to review what you’ve already learned.
• Increases probability of passing.
• Obtain immediate feedback from practice exams.
• Obtain practice navigating the computer screen and simulations.
• Might help avoid paying almost $1,000 again to retake the exam.
