California

General Information

The following information relates only to California Practice Privilege applications for which CredentialNet offers Individual Substantial Equivalency evaluations as part of the application process. Licensees that intend to provide permanent public accounting services in California must obtain a CPA license in the state of California.

Information about obtaining a California CPA license may be found by visiting the California Board of Accountancy’s website, or calling 916-263-3680.

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Practice Privilege

Individuals with CPA licenses issued in Colorado and the Virgin Islands must adhere to the following:

Licensees in these jurisdictions may qualify for a California Practice Privilege by filing for an Individual Substantial Equivalency evaluation with CredentialNet.

Information regarding substantial equivalency may be found in the California Practice Privilege Handbook on the California Board of Accountancy’s website. If you possess a substantially equivalent license from the California Substantial Equivalency list, you may apply directly to the California Board of Accountancy for a California Practice Privilege.

Individual Substantial Equivalency Evaluation Requirements

The evaluation is the same for reciprocal licensure applicants and practice privilege applicants and is based on requirements outlined in the UAA:

Pathway 1

• Good moral character;
• Successful completion of the Uniform CPA Examination;
• Active licensure in some state;
• Four years of experience in public accounting, industry, government or academia verified by an actively licensed CPA within the ten years immediately preceding the application. This experience shall include providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills.

Pathway 2

• Good moral character;
• A baccalaureate degree or its equivalent conferred by a college or university acceptable to the Board, with an accounting concentration or equivalent as determined by Board rule to be appropriate. Note: Applicants who passed the CPA Exam and hold a valid license issued by any state prior to January 1, 2012 may be exempt from the education requirement;
• Successful completion of the CPA Exam;
• One year of experience in public accounting, industry, government or academia verified by an actively licensed CPA. This experience shall include providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills.

Fees

The following fees are applicable to the individual substantial equivalency evaluation only. There may be separate fees required by the state for which you are applying. Contact the state board directly for that information.

Evaluation Fee: $250