Accounting Study Guidelines

For the 20 Units of Accounting Study

• A minimum of six semester units shall be completed in accounting subjects as defined by section 9.2(b) of the California Code of Regulations (CCR).
• A maximum of 14 semester units may be completed in business-related subjects, as defined by section 9.2(c) of the California Code of Regulations (CCR).
• A maximum of nine semester units may be completed in other academic work relevant to accounting and business as outlined below.
  • A maximum of three semester units in skills-based courses, which includes courses completed in the following disciplines:
    • English
    • Physical Sciences
    • Social Sciences
    • Journalism
    • Life Sciences
    • Communications
    • Natural Sciences
  • A maximum of three semester units in courses in foreign language, to include sign language, or courses with the following terms in the course title:
    • Culture
    • Cultural
    • Ethnic
  • A maximum of three semester units in industry-based courses, which includes courses with the words "industry" or "administration" in the course title or courses completed in the following disciplines:
    • Engineering
    • Architecture
    • Real Estate
• A maximum of four semester units may be completed in internships or independent studies in accounting and/or business-related subjects.
• Completion of one of the following master's degrees shall be deemed equivalent to the completion of the 20 units of accounting study:
  • Masters of Accounting
  • Masters of Taxation
  • Masters of Laws in Taxation (LL.M.)
• The CBA has developed two tip sheets outlining the education requirements for CPA licensure, one for Semester Units and one for Quarter Units.