Skip to content
LicenseReciprocity

Transfer Your CPA / Accounting License to California: Reciprocity & Endorsement (2026)

Last verified: 2026-07-21 · source: California Board of Accountancy (CBA) ↗

Reciprocity into California is conditional. Rather than license any good-standing CPA on sight, the California Board of Accountancy (CBA) weighs your license and experience against its own route (commonly a years-in-practice test). California does not grant traditional reciprocity; the Uniform CPA Examination is not retaken, but the applicant must have their exam grades transferred from the state where they sat. Effective July 1, 2024 the PETH ethics examination was eliminated for licensure; instead a two-hour Regulatory Review CE course is required by the first license renewal (after licensure).. Fee: $650 ($250 initial application fee + $400 initial license fee (due on approval) = $650; $49 hard-copy fingerprint processing fee billed separately (Live Scan)).

Moving to California from a specific state?

Pick your current state — the checker returns your exact pathway.

Run the Reciprocity Checker →

Verdict

Licensure by endorsement

California is one of the boards that does not simply hand a substantially-equivalent CPA its license. The California Board of Accountancy (CBA) evaluates you individually — frequently through an experience test counted in years of recent practice — so read its route below before assuming the automatic path applies. What you keep either way: your CPA Exam passage transfers, and your existing license is the basis of the review, not a fresh start.

California does NOT offer traditional reciprocity: an out-of-state CPA must apply for a California license and independently satisfy California's own education (150 units with the 20-unit accounting-study and 10-unit ethics-study components) and 12-month experience requirements — hence full_reciprocity is false even though a licensure path exists (endorsement_available true). BPC 5087 lets the board issue a license to a holder of a comparable-state license, but California re-documents transcripts, exam grades, and experience rather than accepting any good-standing US CPA outright. Separately, an out-of-state CPA may PRACTICE in California under practice privilege/mobility with no notice and no fee (BPC 5096); that is distinct from obtaining a California license. The PETH ethics exam was eliminated 7/1/2024 and replaced by a two-hour Regulatory Review CE course due by the first renewal.

California requirements at a glance

Out-of-state CPA license transfer requirements for California, verified 2026-07-21
ExamCalifornia does not grant traditional reciprocity; the Uniform CPA Examination is not retaken, but the applicant must have their exam grades transferred from the state where they sat. Effective July 1, 2024 the PETH ethics examination was eliminated for licensure; instead a two-hour Regulatory Review CE course is required by the first license renewal (after licensure).
Training hours150 hours
Additional requirements
  • Hold a current, active, unrestricted CPA license from a state with licensure requirements comparable to California's (BPC 5087)
  • Meet California's education requirement: 150 semester units including 24 units accounting, 24 units business-related, 20 units accounting study, and 10 units ethics study
  • Complete 12 months of general accounting experience under the supervision of an actively-licensed CPA (plus 500 attest hours for attest signing authority)
  • Obtain state and federal fingerprint (Live Scan) clearance
  • Transfer Uniform CPA Examination grades from the state of examination
Fees$650 ($250 initial application fee + $400 initial license fee (due on approval) = $650; $49 hard-copy fingerprint processing fee billed separately (Live Scan))
Processing timeThe CBA does not publish a fixed processing time; licensure cannot be completed until transcripts, transferred exam grades, experience verification, and fingerprint clearance are received

Step by step

  1. Confirm California's current requirements on the California Board of Accountancy (CBA) website — rules change.
  2. Submit the endorsement application to the California Board of Accountancy (CBA) (application linked on this page).
  3. Arrange license verification from your current state via the verification system.
  4. Hold a current, active, unrestricted CPA license from a state with licensure requirements comparable to California's (BPC 5087).
  5. Meet California's education requirement: 150 semester units including 24 units accounting, 24 units business-related, 20 units accounting study, and 10 units ethics study.
  6. Complete 12 months of general accounting experience under the supervision of an actively-licensed CPA (plus 500 attest hours for attest signing authority).
  7. Obtain state and federal fingerprint (Live Scan) clearance.
  8. Transfer Uniform CPA Examination grades from the state of examination.
  9. Pay the fees ($650 ($250 initial application fee + $400 initial license fee (due on approval) = $650; $49 hard-copy fingerprint processing fee billed separately (Live Scan))) and allow The CBA does not publish a fixed processing time; licensure cannot be completed until transcripts, transferred exam grades, experience verification, and fingerprint clearance are received.

Official links

California Board of Accountancy (CBA) ↗California application ↗License verification ↗

Coming from a specific state?

Direction matters — these guides cover the exact move into California:

Alabama → CaliforniaAlaska → CaliforniaArizona → CaliforniaArkansas → CaliforniaColorado → CaliforniaConnecticut → CaliforniaDelaware → CaliforniaDistrict of Columbia → CaliforniaFlorida → CaliforniaGeorgia → CaliforniaHawaii → CaliforniaIdaho → CaliforniaIllinois → CaliforniaIndiana → CaliforniaIowa → CaliforniaKansas → CaliforniaKentucky → CaliforniaLouisiana → CaliforniaMaine → CaliforniaMaryland → California
All 50 origin states
Massachusetts → CaliforniaMichigan → CaliforniaMinnesota → CaliforniaMississippi → CaliforniaMissouri → CaliforniaMontana → CaliforniaNebraska → CaliforniaNevada → CaliforniaNew Hampshire → CaliforniaNew Jersey → CaliforniaNew Mexico → CaliforniaNew York → CaliforniaNorth Carolina → CaliforniaNorth Dakota → CaliforniaOhio → CaliforniaOklahoma → CaliforniaOregon → CaliforniaPennsylvania → CaliforniaRhode Island → CaliforniaSouth Carolina → CaliforniaSouth Dakota → CaliforniaTennessee → CaliforniaTexas → CaliforniaUtah → CaliforniaVermont → CaliforniaVirginia → CaliforniaWashington → CaliforniaWest Virginia → CaliforniaWisconsin → CaliforniaWyoming → California

Frequently asked questions

Does my CPA license transfer to California?

Reciprocity into California is conditional. Rather than license any good-standing CPA on sight, the California Board of Accountancy (CBA) weighs your license and experience against its own route (commonly a years-in-practice test). California does not grant traditional reciprocity; the Uniform CPA Examination is not retaken, but the applicant must have their exam grades transferred from the state where they sat. Effective July 1, 2024 the PETH ethics examination was eliminated for licensure; instead a two-hour Regulatory Review CE course is required by the first license renewal (after licensure).. Fee: $650 ($250 initial application fee + $400 initial license fee (due on approval) = $650; $49 hard-copy fingerprint processing fee billed separately (Live Scan)).

Do I have to retake the CPA Exam to get licensed in California?

No. California does not grant traditional reciprocity; the Uniform CPA Examination is not retaken, but the applicant must have their exam grades transferred from the state where they sat. Effective July 1, 2024 the PETH ethics examination was eliminated for licensure; instead a two-hour Regulatory Review CE course is required by the first license renewal (after licensure)..

Do I even need a California CPA license, or does mobility cover me?

If California is not your principal place of business, practice privilege (mobility) usually lets you serve California clients with no California license, notice, or fee. You apply to the California Board of Accountancy (CBA) for a reciprocal license when California becomes where you are principally based.

What does a California reciprocal CPA license cost?

$650 ($250 initial application fee + $400 initial license fee (due on approval) = $650; $49 hard-copy fingerprint processing fee billed separately (Live Scan)) ($250 initial application fee + $400 initial license fee (due on approval) = $650; $49 hard-copy fingerprint processing fee billed separately (Live Scan)).

How long does the California reciprocity process take?

The CBA does not publish a fixed processing time; licensure cannot be completed until transcripts, transferred exam grades, experience verification, and fingerprint clearance are received — The CBA does not publish a fixed processing time; licensure cannot be completed until transcripts, transferred exam grades, experience verification, and fingerprint clearance are received.

How does California's education requirement affect a reciprocal CPA license?

California's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the California Board of Accountancy (CBA).

Sources

Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.

Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21

How we verify · All sources · spot an error? [email protected]