Business and Professions Code section 5093.2
(a)
An applicant for admission to the certified public accountant examination under Section 5082 shall meet the educational requirements by presenting satisfactory evidence that the applicant has completed one of the following:(1)
The applicant was conferred a board-recognized baccalaureate or advanced accounting degree. The board may recognize accounting degrees conferred by United States institutions of higher education that require the completion of an accounting concentration of courses pursuant to regulations established pursuant to subparagraph (B) of paragraph (2).(2)
(A)The applicant was conferred a baccalaureate or advanced degree not recognized by the board and completed an accounting concentration of courses.(B)
The board shall establish by regulation an accounting concentration of courses required to be completed to satisfy the requirements of this section.(3)
The applicant is enrolled in a dual degree program at an institution of higher education that confers a baccalaureate degree, as described in paragraph (1) or (2), upon conferral of a master’s degree. Satisfactory evidence shall include, but not be limited to, all of the following:(A)
A statement that the applicant is enrolled and in good standing in a dual degree program at an institution of higher education that will result in the conferral of a baccalaureate degree, as described in paragraph (1) or (2), upon conferral of a master’s degree.(B)
The date the applicant completed all educational requirements for a baccalaureate degree at their enrolled institution of higher education.(C)
Degrees to be conferred.(4)
(A)The applicant is enrolled in an institution of higher education and is within 180 days of completing the education requirements set forth in paragraph (1) or (2).(B)
Within 240 days of submitting an application to qualify for the examination, the applicant shall provide the board with satisfactory evidence that they have completed the educational requirement set forth in paragraph (1) or (2). Failure to comply with this subparagraph may result in the loss of any credit received for passage of any part of the examination before the requirement described in paragraph (1) or (2) was met.(b)
This section shall become operative on January 1, 2027.
Source:
Section 5093.2, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC§ionNum=5093.2. (updated Jan. 1, 2026; accessed Dec. 15, 2025).
