Please visit the cba website site at wwwcbacagov for
Please visit the CBA website site at www.cba.ca.gov for the most recent version of the Accountancy Act and CBA Regulations. CBA Responsibilities Sets and examines applicants educational and experience requirements for California Certified Public Accountants (CPAs). Regulates the practice of public accountancy in California and may deny licensure, suspend, revoke, or refuse to renew any license, permit, or certificate for violation of the Accountancy Act, CBA Regulations, or other laws under the CBA s jurisdiction. Regulates, prescribes, amends, or repeals the rules of professional conduct appropriate to the establishment and maintenance of a high standard of integrity and competency in the profession. The CBA website, www.cba.ca.gov. contains valuable information for licensees, CPA examination candidates, licensure applicants, and consumers regarding CBA meetings, forms, enforcement matters, as well as the CBA s publication UPDATE. Examination Unit The primary responsibility of the Examination Unit is to process applications to sit for the Uniform CPA Examination (CPA Exam), including the review of official transcripts and foreign credentials evaluations to ensure that examination candidates meet the educational qualifications pursuant to section 5081 of the Accountancy Act. As a source of reference, please refer to the CBA website for detailed information regarding the CPA Exam and your Client Account. Information regarding the CPA Exam and your Client Account can also be obtained by contacting the Examination Unit by email at [email protected] or by telephone at (916) 561-1703.
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2 II. UNIFORM CPA EXAMINIATION Prior to applying for a CPA license, you must pass the CPA Exam developed by the American Institute of Certified Public Accountants (AICPA). The AICPA is a professional organization of CPAs consisting of members in public practice, industry, government, and academia. The AICPA s Board of Examiners write and grade the examination, as well as ensure the continued validity and reliability of the exam; however, the CBA contracts with the National Association of State Boards of Accountancy (NASBA) to administer the exam. In addition to delivering the examination, NASBA also collects fees related to the administration of the exam, and provides special accommodations to candidates with disabilities. You can schedule and take the CPA Exam at various Prometric testing centers throughout the United States and its territories. The CPA Exam is a four-part, computerized exam, which tests auditing and accounting knowledge areas and skills that are necessary for entry into the profession and are essential for practice as a CPA. You must pass all four sections of the examination prior to applying for licensure in any state. The following briefly describes each section: The Auditing and Attestation (AUD) section covers knowledge of generally accepted auditing standards and procedures and the skills needed to apply them in auditing and other attestation engagements.