CPA Licensure

California CPA Licensure Academic Requirements

California CPA Licensure requires 150 total units, including the specific requirements listed below.

For complete California CPA Licensure requirements, visit:
http://www.calcpa.org/cpa-career-center/cpa-requirements

Requirement:Fulfillment:
24 Semester Units: Accounting Subjects CSUDH MS Accounting Courses in Accounting Subjects
  • Accounting
  • Auditing
  • Taxation
  • Financial Reporting
  • Financial Statement Analysis
  • External & Internal Reporting
  • ACC 570 Financial Statement Analysis & Valuation (3)

For the remaining courses fulfilling these requirements, please check your undergraduate transcripts. If you are missing a course, you may be able to fulfill the requirement through CSUDH's Open University program.

24 Semester Units: Business-Related Subjects  
  • Business Administration
  • Business Management
  • Business Communications
  • Economics
  • Finance
  • Business Law
  • Marketing
  • Statistics
  • Mathematics
  • Computer Science & Information Systems
  • Business-related law courses offered at an accredited law school
  • Any accounting subjects in excess of the 24 units needed to fulfill the accounting requirement
For courses fulfilling these requirements, please check your undergraduate transcripts. If you are missing a course, you may be able to fulfill the requirement through CSUDH's Open University program.
20 Semester Units: Accounting Study► CSUDH MS Accounting Courses in Accounting Study
  • Minimum 6 semester units in accounting subjects (see above)
  • Maximum 14 semester units in business-related subjects (see above)
  • Maximum 9 semester units in other academic work relevant to business and accounting
    (Maximum 3 units from any one area)
    • Skills-based courses – Courses completed in the following disciplines: English, Communications, Journalism, and the Physical, Life, Natural, & Social Sciences
    • Foreign Languages/Cultural & Ethnic Studies –Courses in foreign languages (including sign language) and courses with the terms culture, cultural, or ethnic in the titles
    • Industry-based courses – Courses with the words “industry” or “administration” in the title or courses completed in the following disciplines: Engineering, Architecture, and Real Estate
  • Maximum 4 semester units in internships/independent studies in accounting and/or business-related subjects
  • Completion of a Master of Accounting, Taxation, or Laws in Taxation is equivalent to 20 semester units of accounting study
 
  • ACC 502 Advanced Cost Management and Related Accounting (3)
  • ACC 510 Research on Accounting Principles (3)
  • ACC 520 Accounting Ethics and Corporate Social Responsibility (3)
  • ACC 530 Forensic Accounting and Cyber Security (3)
  • ACC 540 Advanced Financial Accounting (3)
  • ACC 550 Advanced Auditing and Assurance Services (3)
  • ACC 560 Accounting Information Systems and Associated Internal Control Frameworks (3)
  • ACC 570 Financial Statement Analysis and Valuation (3)
  • ACC 580 Strategic Tax Planning (3)
  • ACC 590 Advanced Capstone Government and Not for Profit Accounting
10 Semester Units: Ethics StudyCSUDH MS Accounting Course in Ethics
  • Minimum 3 semester or 4 quarter units in accounting ethics or accountants’ professional responsibilities.
 
  • ACC 520 Accounting Ethics and Corporate Social Responsibility (3)
Maximum 7 semester (or 11 quarter units) in courses in any of the following subject areas:  
  • Auditing
  • Business, Government & Society
  • Business Leadership
  • Business Law
  • Corporate Governance
  • Corporate Social Responsibility
  • Ethics
  • Fraud
  • Human Resources Management
  • Legal Environment of Business
  • Management of Organizations
  • Morals
  • Organizational Behavior
  • Professional Responsibilities
 For courses fulfilling these requirements, please check your undergraduate transcripts. If you are missing a course, you may be able to fulfill the requirement through CSUDH's Open University program.
Maximum 3 semester or 4 quarter units in courses from the following disciplines:  
  • Philosophy
  • Religion
  • Theology
  • Course title must contain one of the following words or terms, or the sole name in the course title is the name of the discipline.
    • Introduction
    • General
    • Fundamentals of
    • Survey of
    • Introductory
    • Principles of
    • Foundations of
For courses fulfilling these requirements, please check your undergraduate transcripts. If you are missing a course, you may be able to fulfill the requirement through CSUDH's Open University program.