The course(s) must be completed at an upper division level or higher, unless it was completed at a community college.
If you fail your first three attempts you can call them at 1 (800) 922-5272 and they will give you access to 3 more ethics exams for free. If you fail these 3 attempts they will sell you 3 more for 50% of the original purchase price ($75).
The CA ethics exam costs $150 and is taken online. You can get a 20% discount if you sign up as a member of the CALCPA. You can even become a member of the CALCPA for free if you just graduated with an accounting degree! Take this exam seriously! Although it is open book, you must get a 90% or higher to pass and you only have three chances to pass it before you are required to purchase it again. If you do happen to fail it three times in a row, you can call the state board and either get a free copy or a discounted copy. Additional Education If you didn't complete your 150 credit hours of college courses, you will need to do so before you will be issued a license. Work Experience Requirements Like most states, California requires a work experience requirement be met after passing the exam in order to become licensed. You must have: 2-years of general experience in accounting, attest, compilation, and management among others. If you want to become certified to sign attest engagements, you will also be required to have 500 hours of attest work experience.
To expedite delivery, you may wish to use a company that guarantees a delivery date and tracks the item. Reminder: You are required to have all transcript(s) and/or a foreign credentials evaluation mailed directly from the educational institution(s) or CBA-approved foreign evaluation service to the CBA. To avoid delays in processing your application, the CBA recommends that you ensure that all educational documents have been mailed prior to the submission of your application. Important: All required coursework and degree(s) conferred MUST be shown on official transcripts and/or CBA-approved foreign credential service evaluations. If you are enrolled in a program that results in the conferral of a baccalaureate degree upon completion of either a master's degree or the 150 semester units required for CPA licensure, you may be approved to sit for the CPA Exam prior to conferral of the required baccalaureate degree if certain conditions are met. In order to qualify you must have completed all baccalaureate degree requirements, including 24 semester units each in accounting and business-related subjects.
This form, like the CGE, has both a public and a non-public version. Your signatory for this form must be licensed and have the authority to perform attest services. Ethics Exam California only accepts scores from the PETH (Professional Ethics for CPAs) exam to fulfill the ethics requirement for CPA licensees. This test must be completed and passed within two years of your application for a license. The exam is administered by the California CPA (CalCPA) Education Foundation and includes items covering these topics: Business ethics Philosophy of professional conduct Code of Professional Conduct Independence, integrity and objectivity Commissions and fees Advertising Tax services Accountancy Act and CBA Regulations To learn more about attaining your CPA credentials in California, please visit the California Board of Accountancy website.
Additional Information on CPA Licensure in California Different Types of Applicants for CPA Licensure in California Retired CPA License Status: FAQ and Resources Out of State Applicants Foreign Education & Work Experience Work Experience FAQs Got a licensure question? You can submit your own question.
Subject Rqmts: Government: If the individual engages in planning, directing, conducting substantial portions of field work, or reporting on financial or compliance audits of a government agency, 24 hours of government CPE are required. Accounting & Auditing: If the individual engages in planning, directing, approving, performing substantial portions of the work, or reporting on an audit, review, compilation or attestation services on a non-governmental entity, 24 hours of A & A are required. Acceptable A & A course subject matter includes financial statement preparation and/or reporting, audits, reviews, compilations, industry accounting, attestation or assurance services. If you performed preparation engagements of financial statements as your highest level of service while in the practice of public accountancy, you must complete eight hours of CE in courses that focus on preparation engagements or A&A. You may take courses that pertain to subject matter related to preparation engagements of financial statements or A&A course subject matter that includes financial statement preparation and/or reporting, audits, reviews, compilations, industry accounting, attestation or assurance services.
The experience must begin after graduation (internships do not count towards this requirement) To view frequently asked questions regarding the CPA Exam, please visit the Career Connection's FAQ page.