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APPLICATION INFORMATION

Please read these instructions before continuing on to the application.

Requirements

You must have an email address and you must use one of the following Web browsers to successfully submit the Exam Application:

Mozilla Firefox
Google Chrome
Microsoft Edge Internet Explorer
Apple Safari

Note: You must also have JavaScript enabled and accept "cookies" to use this Exam Application.

Contact Information

Once you complete and submit your Exam Application, you cannot cancel or make changes. If you need technical assistance while trying to complete and submit the Exam Application, please contact the Exam Unit by email at examinfo@cba.ca.gov.

Unique Identifier Number (UID)

The UID number is assigned and used to ensure that all California candidates receive proper credit for the CPA Exam grades. After you have been assigned a UID number, it is helpful if you refer to this number any time you correspond with the CBA. If at any time you receive a different UID number, you should contact the CBA by email at examinfo@cba.ca.gov.

First-time Applicants

If you are applying for the CPA Exam for the first time, a permanent UID number will be assigned to you after your application is received and your payment has been processed. You will receive notification of this permanent UID number via your client account, which will be located next to your name and username.

Repeat Applicants

If you are reapplying for the CPA Exam, your UID should automatically appear on the application remittance form when created. If you were previously approved to sit for the CPA Exam, but a UID was never assigned to you, you may complete the application without it. Once CBA Exam Unit staff receives your application and payment, a UID will be assigned to you.

Examination Application Fee

The Payment Options and Fees provides information and instructions which includes payment options, how to send your payment, fee requirements for first-time applicants and repeat applicants, as well as other information.

$100 Fee for First-time Applicants - To be paid if you are applying to sit for the CPA Exam as a California candidate for the first time.

$100 Fee for Transfer Applicants - To be paid if you are applying to sit for the CPA Exam as a California candidate for the first time, but previously applied and was qualified as a candidate of another state or jurisdiction.

$50 Fee for Repeat Applicants - To be paid if you were previously qualified to sit for the CPA Exam as a California candidate.

Returned Checks

In the event your check is returned by the bank, you will be responsible for the entire amount. In addition, you will be charged a $25 fee for checks returned due to insufficient funds, a stop payment, or closed account. All fees will be assessed immediately upon discovery of a stop payment or a returned check. You will not be scheduled for any future exam sections until all fees have been paid in full.

CPA Exam Section Selection and Fees

You will pay all CPA Exam section fees directly to the National Association of State Boards of Accountancy (NASBA) after the CBA has approved your application. The CBA approves applications that meet educational requirements. Once you are approved, you will receive confirmation from the CBA regarding your approval to sit along with information on how to select the CPA Exam section(s) you will be sitting for. The selection(s) may be made from your client account. A selection must be made within one year from the date the CBA approved your application. If you fail to make any section selections within one year, per CBA Regulation section 71, your application will be abandoned and all fees forfeited, after which point, you must submit a new application to the CBA and pay the repeat application fee.

Your selection will be electronically transmitted to NASBA by the CBA. You must pay NASBA for the CPA exam section fees. NASBA will provide you with payment information. Once NASBA receives your section fees you will have a period of nine months to sit for your selected sections(s) or the section fees will be forfeited. Therefore, when making your sections(s) selection, you should consider choosing the number of sections that you anticipate sitting for within this nine month period. Once you pay NASBA for your selected sections(s), you may not add or remove examination sections.

Refund of Fees

Please note, the examination application fee paid to the CBA and the exam section fees paid directly to the NASBA are not refundable.

Requirements to Qualify

Applicants must meet eligibility requirements in order to sit for the exam. The following describes the various options to qualify to take the CPA Exam.

NOTE: If you have met all requirements at the time of application, you are considered a non-contingent applicant. If you are currently enrolled in a program, and have not met all requirements, you are considered a contingent applicant.

Option A; Candidates with a bachelor's or master's degree conferral (non-contingent)

In order to qualify you must have completed all degree requirements, including 24 semester units each in accounting and business-related subjects. All required coursework and degree(s) conferred must be shown on official transcripts and/or CBA-approved foreign credential service evaluations.

Option B; Candidates currently enrolled in a master's degree program (contingent upon BA/MS degree conferral)

If you are enrolled in a program that results in the conferral of a bachelor's 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.

In order to qualify you must have completed all bachelor's degree requirements, including 24 semester units each in accounting and business-related subjects. You also must have your college or university submit your official transcript, or its equivalent, together or separately with a letter signed by the institution's registrar, or its equivalent, directly to the CBA. The letter must include all of the following information:

1. A statement that you are enrolled and in good standing in a program that will result in the conferral of a bachelor's degree upon completion of either a master's degree or the required 150 semester units.

2. A statement that you have completed all requirements, including general education and elective requirements, for a bachelor's degree and the only reason the college or university has yet to confer the degree is because you are enrolled in a program that confers a bachelor's degree upon completion of either a master's degree or the required 150 semester units.

3. The date on which you met all of the college or university's requirements for conferral of a bachelor's degree.

Option C; Candidates currently enrolled in college at the time of application and are within 180 days of completing educational requirements (contingent upon degree conferral and educational requirements)

If you are currently enrolled in a college or university and are within 180 days of completing all educational, you may be approved to sit for the CPA Exam. Educational requirements include the conferral of a bachelor's degree and completion of 24 semester units in both accounting and business subjects.

In order to qualify you must self-certify that you meet these requirements. You will have 240 days from the submission of your examination application to provide the CBA with official transcripts documenting evidence that you have completed all educational requirements including the conferral of a bachelor's degree and completion of 24 semester units in both accounting and business subjects.

NOTE: Official documentation of education requirements must be received prior to the CBA's acceptance of your CPA Exam scores. Failure to submit the required documentation may result in the loss of any credit you received for passage of any part of the CPA Exam before the requirement was met.

Education Document Submission: Transcripts and Foreign Evaluations

To avoid unnecessary delays in the processing of your examination application, you should request any transcripts/evaluations you wish to be evaluated sent to the CBA prior to submitting your application. Submitting Your Transcripts to the CBA provides options to submit your transcripts and foreign evaluations.

Examination Scores

The CBA releases exam scores within two days following the publically announced calendar of target score release dates. You may access your score(s) via your client account by selecting the ‘Status' tab within your client account. For security reasons the CBA does not release scores via telephone, email, or fax.

TIPS: When accessing your scores, we suggest the following:

1. Please use one device (e.g. computer, tablet, phone) at a time to access your scores. Using multiple devices will not increase your ability to login to your account.

2. Please do not refresh your browser rapidly if the server response time seems slow. Doing so will not increase your ability to login to your account.

3. If your browser's connection attempt to the CBA server fails, please wait several minutes before trying again.


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