California Business and Professions Code

§ 5093.3

BPC § 5093.3 Effective Jan 1, 2026Div. 3 · Ch. 1 · Art. 5

Statute text

(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.

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Legislative history

Added by Stats. 2025, Ch. 293, Sec. 13. (AB 1175) Effective January 1, 2026. Operative January 1, 2027, by its own provisions.