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APPLICATION INFORMATION

Please read these instructions before continuing on to the application.

Requirements

You must have an e-mail address and you must use one of the following Web browsers to successfully submit this online Exam Application:

Mozilla Firefox
Google Chrome
Internet Explorer
Apple Safari

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

Contact Information

Once you complete and submit your online Exam Application, you cannot cancel or make changes. If you need technical assistance while trying to complete and submit the online Exam Application, please contact the Exam Unit by telephone at (916) 561-1703 or by e-mail at examinfo@cba.ca.gov.

Unique Identifier Number

If you are applying for the CPA Exam for the first time, a permanent UID will be assigned to you when your application is received and your payment has been processed. The UID is used to ensure that all California candidates receive proper credit for the CPA Exam grades. Once your UID is assigned, you can locate it in your client account next to your name and username.

First-time Applicants

If you do not have a Unique Identifier Number assigned to you or do not remember your number, you may continue completing the application. Once Board Exam Unit staff receive your payment, you will receive a notification of the permanent Unique Identifier Number that has been assigned to you. This number is used to ensure that all our candidates receive the proper credit for exam grades. Once you have been assigned a Unique Identifier Number, you should refer to this number any time you correspond with the Board. If at any time you receive a different Unique Identifier Number, you should contact the Board at examinfo@cba.ca.gov.

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.

You should refer to this number any time you correspond with the CBA. If at any time you receive a different UID, you should contact the Exam Unit by telephone at (916) 561-1703 or examinfo@cba.ca.gov.

Application Fee

The application fee will be paid to the California Board of Accountancy. Checks or money orders should be made payable to: California Board of Accountancy.

$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.

Checks or money orders should be made payable to: California Board of Accountancy. Checks drawn on a foreign bank will not be accepted. If you are submitting exam fees by foreign check you must verify with your bank that the check is issued by a US-affiliated bank and that the Federal Reserve Bank account number is printed on the check.

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 will review your application and educational qualifications. 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 may be made online 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.

Creating an Online Application

You must apply either by creating the online application or by requesting that a hardcopy application be mailed to you. For faster application processing, it is recommended that you create an application online.

After you create an online application, an Application Remittance Form will be displayed and a copy of the form will be e-mailed to you. Please print the Application Remittance Form, sign the form, and mail along with your fee to:

California Board of Accountancy
Examination Unit
2450 Venture Oaks Way, Suite 300
Sacramento, CA 95833

Please write your Remittance Number, located on the Application Remittance Form, or UID, or both, on the front of your check. The CBA is not responsible for applications lost in the mail. Therefore, it is recommended that you obtain a Certificate of Mailing with return receipt from the Postal Service as proof of mailing. 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. You also must have your college or university mail 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 baccalaureate 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 baccalaureate 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 baccalaureate 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 baccalaureate degree.


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