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California CPA requirement - After Dec 2013

CPA California License

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#1 tigshugs



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Posted 11 November 2012 - 06:38 PM


I am wondering if someone can help me understand this change better. I am currently a California state CPA exam applicant and still have to complete all four parts of the CPA exams. I had some questions in regards to the change the will happen in Dec 2013.

At the moment I would qualify to obtain the licence if I finish all the exams before Dec 2013 through the path one approach. which is
i don't need 150 semester hours. This is for the California State.

My first question : -
After Dec 2013, I understand I would need to have the 150 Semester hours.
I believe at the moment I have 90.73 credit hours (I think that means I have 90.37 semester hours) from my foreign evaluation In BSc Accounting and Research that was sent to the California CPA board. The Board accepted the application and therefore why i am able to currently sit for the exams.

I honestly am not sure if the exact remaining semester hours I would is 60 need to complete under the upcoming new rules but i am making that assumption for now.

From what I have read under the new requirements I would need to complete the following additional 10 semester hours in ethics, 20 semester hours in Accounting studies. So that would be 30 more added to my current 90. Making me short by 30 semester hours to met the minimum 150.

Does that means the 30 remaining semester hours can be in any other subject that is not business or accounting related?

My next question is
Also assuming I finish all my CPA exams ( passed four parts ) some time after Jan 2014. Do the CPA exams completion expire? Is there a time limit on how long I have to complete 60 semester hours?

My concern is assuming I am not fortunate to complete all the exams by the end of Dec 2013 deadline and i managed to do them by 2014, I would then work on getting those additional semester hours requirements that I personally would need but I am wondering if there is a time limit on how long the exams completion themselves stay valid?

Thanking you in advance and appreciate your time taken in reading the Topic post.

#2 tigshugs



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Posted 20 November 2012 - 10:12 PM

After going round and round with the CPA California board and some local universities I finally have got some answers and will share it here in case there is any one else in my boat.

1. For the state of California - the Dec 2013 change only applies to those applying for the license and not those taking the exams.

That means if you have 24 credits in account and 24 in business they will still let you sit the exams. Same window rule of 18 months to pass the rest after you pass one.

2. When you have passed all four parts in the 18 months, they will never expire in the state of California. Some other states have different rules but as far as California is concerned you have passed them all and do not need to re-do them again.

2. The 150 Semester hours requirement only applies to the License applications for State of California.
24 In Accounting
24 in Business
20 in Accounting studies
10 in Ethics.
The balance can be in any other subject area - 72 Semester hours

3. California CPA said for those students that know they are deficient but are unsure in what areas, they can pretend to apply for a license (you pay the fees etc) and the board will then send them a letter detailing out what they are lacking to get the License. (this is great for someone like me that has done her undergrad in the UK and hasn't a clue what I would need)

4. California CPA also said they are working on releasing a self-evaluation tool for applicants to use in evaluating their education. Should be a great tool for students that have graduated in the USA

5. You do not need to do a Masters Program to get the additional credits. However, if you do decide to get a Masters - to gain max credit potential it needs to be Masters in Accounting or Tax or Law & Tax... Note MBA in accounting does not equal Masters in Accounting. So I am not sure if with an MBA they will accept all the credits to cover their accounting/business requirement but it might be put in the other subject areas bucket.

6. You can gain credits as far back as possible. Meaning if you graduated university back in 1960, your transcripts for that degree is still valid for them to give you credits towards the 150 semester hours. This is great for those who have graduated years back and now need to meet this new limit.

Hope this helps anyone out there :) Cheers

#3 ricKa



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Posted 02 January 2013 - 01:36 AM

I am just starting the CPA credential evaluation process for CA state and have short listed ACREVS, as they are a local business.

Can someone please share how your experience was with ACREVS e.g. time they took and their customer service? I have researched them online and am not sure what to do. your valuable feedback will be very helpful


Please share if you can or I can give me you my personal email in case you wish to PM me.

Thank you!