CPA Exam Information
As of 11/30/2015
NOTE: THE BELOW IS FOR INFORMATIONAL PURPOSES ONLY. THE ACCEPTANCE OF COURSES TO MEET THE EDUCATIONAL REQUIREMENT IS ULTIMATELY DETERMINED BY THE CALIFORNIA STATE BOARD OF ACCOUTANCY. IT IS UP TO THE INDIVIDUAL APPLICANT TO MAKE THE ASSESSMENT AS TO COURSES REQUIRED.
Information About Becoming a CPA / 30 Units to meet the California CPA Educational Requirement
Thank you for visiting our webpage. This page is written for those that already have their bachelor's degree and are looking to take classes at Irvine Valley College ("IVC") to meet the educational requirements to become a licensed Certified Public Accountant ("CPA").
IVC is in the process of adding the following four courses to its curriculum: Intermediate Accounting I, Intermediate Accounting II, Auditing and Accounting Ethics. Once these courses are added to IVC's existing curriculum for the 2016/2017 academic year, IVC will offer all accounting and other courses needed to meet the 30 unit educational requirement for those with bachelor's degree. IVC plans to continue to create new curriculum for accounting courses. In order to become a licensed CPA in California, there are several requirements including, but not limited to, completion of a bachelor's degree, completion of an additional 30 semester units of accounting study, passing the Uniform CPA exam, passing the Professional Ethics for CPA's (PETH) exam (administered by the California Society of CPA's), and work experience requirements. Please see www.dca.ca.gov/cba/index.shtml for additional information.
The California State Board of Accountancy ("CBA") requires a potential CPA licensee to have a bachelor's degree PLUS 30 semester units for a combined total of 150 semester units. According to the California State Board of Accountancy, qualifying courses don't have to be taken at a four-year college. Courses can be taken at any accredited college. For example, courses taken at IVC or other accredited community colleges can assist an applicant in meeting the educational requirements to become a licensed CPA.
For those with a bachelor's degree, we recommend that you first take your undergraduate transcript and map your courses taken against the below tip sheet provided by the CBA. This tip sheet is for the educational requirement after January 1, 2017. If you received your bachelor's degree from a foreign country, please visit the CBA website for a list of translating agencies that will be accepted by the CBA.
Throughout this page we refer to the sections on the tip sheet as follows:
- 24 Semester Units - Accounting Subjects: ("Group A")
- 24 Semester Units- Business-Related Subjects: ("Group B")
- 20 Semester Units- Accounting Study: ("Group C")
- 10 Semester Units - Ethics Study ("Group D")
Note that when matching courses, you can only count a course once. For example, Accounting 1A can be counted towards Group A or Group C but cannot apply to both Group A and Group C.
Once you have mapped your courses previously taken to the tip sheet, you can then determine what courses that you need to take at IVC. For your convenience we have mapped out courses from the IVC catalog to the CBA Educational requirements. Note that not all courses are always offered and that you'll need to check the catalog to determine if the course listed is offered in the current semester.
Taking the above-mentioned courses at a four year college would generally require entry into a master's degree program. This is a good alternative for some individuals and, if you wish, IVC staff will try to help you find the right master's degree program. Since California's four year colleges are not permitting second bachelor's degrees (budget issues), and because their accounting programs are usually impacted, enrolling in the necessary courses at a four year college without entering a master's program can be very difficult. IVC plans to continue to create new curriculum for accounting courses.
More information can be obtained at http://www.dca.ca.gov/cba/publications/applbook.pdf .
Courses not offered at IVC may be offered at Saddleback College or other colleges.
CPA Review Courses are used by CPA candidates to review for the CPA exam shortly before taking it. The following course names are provided for information purposes and neither Irvine Valley College nor the Accounting Society endorses any course. See the links below.
For additional information please contact:
- Bob Urell, Academic Chair, School of Business Sciences
- Don Bradshaw, MBA, CPA
- Bennet Tchaikovsky, CPA, Esq.