Business and Professions Code section 5093.3
(a)
An applicant seeking certified public accountant licensure shall show, to the satisfaction of the board, completion of two years of qualifying experience and passage of the certified public accountant examination under Section 5082. This experience may include providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills. The board may also, by regulation, require the completion of specified job tasks associated with minimum competencies of entry-level practice.(b)
To the satisfaction of the board, an advanced degree in an accounting-related subject may be substituted for one year of experience.(c)
The board may, by regulation, accept the completion of board-recognized certificate or training programs as a substitute for a portion of the otherwise required amount of experience.(d)
An applicant may only receive credit for substitution of the experience requirement under either subdivision (b) or (c), but not both.(e)
To be qualifying under this section, experience shall have been performed in accordance with applicable professional standards. Experience in public accounting shall be completed under the supervision or in the employ of a person certified under the laws of any state or country to engage in the practice of public accountancy. Experience outside of public accounting shall be completed under the supervision of an individual licensed by a state to engage in the practice of public accountancy.(f)
Notwithstanding subdivisions (a) and (e), the board may, by regulation, allow experience in academia to be qualifying under this section.(g)
This section shall become operative on January 1, 2027.
Source:
Section 5093.3, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC§ionNum=5093.3. (updated Jan. 1, 2026; accessed Dec. 15, 2025).
