150-Unit CPA Licensure

Requirement
January 1, 2014
How will it affect you?
Beginning Jan 1, 2014
California Board of Accountancy (CBA) issues
the state of California CPA licensure
Academic requirement for CPA:
Baccalaureate degree or higher with
150 semester units of education
24 semester units of accounting
24 semester units of business-related subjects
20 semester units of accounting study
10 semester units of ethics study
Accounting units
24 units (old) + 6 units (new) = 30 units
Courses include:
Accounting, Auditing, Taxation, Financial
Reporting, Financial Statement Analysis,
External or Internal Reporting, Assurance,
Attestation, Bookkeeping, Cost,
Peachtree/Quickbooks, CPA Review Courses
from nationally/regionally accredited
institutions.

Educational Requirements for CPA Licensure

Business-related Units
24 units (old) + 14 units (new) = 38 units
Business-related courses include:
38 units - Bus Admin, Economics, Marketing,
Computer Science & Info Services, Bus Management,
Finance, Statistics, Bus-related law, Bus
Communications, Mathematics, more accounting
courses or
9 of the 38 units can be skill-based, foreign
lang/cultural&ethnic studies or industry-based

A master degree exception
Completion of a Master of Accounting,
Taxation, or Laws in Taxation is equivalent to
20 semester units of accounting study.
Exempts you from the 20 addl accounting units, or
6 units of accounting + 14 units of business-related
courses
You must still meet the former requirements of 24
units in Accounting + 24 units in Bus-related
courses.


10 units of Ethics
Auditing 1 unit
Business Law
Corporate Governance
Ethics, Morals, or Fraud
Organizational Behavior
Human Resources Management
Educational Requirements for CPA Licensure
10 Units of Ethics
In 2017
Must have taken an upper level course with title:
Accounting Ethics
Accounting must be in the title
Ethics must be in the title
Can be taken at Com College
However, courses cannot double-count

Total academic units
Academic units can be separated as:
30 units of accounting courses
38 units of business-related courses
10 units of ethics courses
78 units total
+ 72 units of other courses (GEs, etc)
150 units


SJSU Course Work for BSBA
Comm College units
Even though SJSU accepts only 70 transferrable
units, the CBA will accept as many as you take
from CC. So if you have taken 90 units from
CC + 60 units from SJSU your total is 150 units!

If you meet the 30-38-10 requirement youre done!!!
(Acctg-Bus-ethics)


SJSU CPA Eligibility Worksheet - 2011


SJSU CPA Eligibility Worksheet - 2011

SJSU Course Work for BSBA
Accounting course units (need 30 units)
Program requires you to take 30 units
Business related units (need 38 units)
Program requires you to take 41 units
Ethics units (need 10 units)
Take BUS80, Phil 186 and BUS160 + 1 unit

CPA Licensure in California Starting Jan 1,
2014


CPA Licensure in California Starting Jan 1,
2014

On Earning 150 units
The Accounting Concentration helps you meet:
30 units in Accounting courses
38 units in Business related courses
10 units in Ethics
What about the other 72 units?
GE courses will fill up 42 of the 120 units for the
Baccalaureate degree
What about the additional 30 units?.

On earning 150 units
Take courses in the summer at SJSU or
community colleges
Declare a Minor allows you to take 15 units
beyond the 120 units
Areas to minor communication, economics, or
other social science fields
What addl courses to take?
Advice from the Dept and CPA professionals
Useful skills from CC excel, quickbooks,
peachtree, payroll accounting, bookkeeping for small
business
Communication courses, writing courses, public
speaking courses
Addl accounting courses, finance courses
General course on understanding technology cloud
computing, hardware, software, etc.

Four Year Program at SJSU - Accounting


Four Year Program at SJSU - Accounting

Other Options to earn 30 units
Master of Science in Taxation (MST) 30 units
MBA One 42 units
Future Options
Certificate programs
MS Accountancy (MAcc) for UG with concentration
in accounting
Other master programs
California Board of Accountancy
(CBA) Review process
CBA is the California CPA licensing board
1. Determine accrediting agency/body & units
earned semester/quarter
2. Use transcript to verify educational
requirements for BS degree + 24 accounting +
24 bus-related
If you meet #2 (above) you can sit for the CPA
exam
California Board of Accountancy
(CBA) Review process
3. Tally 20 units to meet Accounting units (new)
6 units of accounting
14 units of other courses ( See CBA tip sheet)
4. Tally 10 units to meet Ethics units (before
2017)
- See course titles on CBA tip sheet



California Board of Accountancy
(CBA) Review process
5. One-year of work experience under guidance
of a CPA who must sign off on the various tasks
for auditing
6. Apply for CPA licensure with CBA.
Big 4 advice
Students must have completed 150 units prior to full-
time employment.
You must show your plan to meet 150 units when you
are offered an internship.
If you do not complete 150 units you may be able to
intern, but full-time employment is deferred.
The Big 4 wants you to complete the 150 units prior to
employment and even prior to sitting for the CPA
exam


Any questions?
Links
http://www.sjsu.edu/acctfin/useful/index.html
Provides links to:
CBA Tip Sheet
SJSU CPA Worksheet,
Recommended courses for CPT exam, and
these PPT slides.

Helpful Tips and Links from the California
Board of Accountancy


Helpful Tips and Links from the California
Board of Accountancy