Cal. Code Regs. Tit. 16, § 9.2 - Education Required Under Business and Professions Code Sections 5092 and 5093

(a) Each applicant shall present satisfactory evidence, as referenced in Section 2.8, that they have received a baccalaureate or higher degree, completed the accounting subjects specified in subsection (b) of this section, and completed the business-related subjects specified in subsection (c) of this section.

(b) The applicant shall have completed a minimum of 24 semester units, or the equivalent in quarter units, selected from the following accounting subjects: accounting, auditing, financial reporting, external or internal reporting, financial statement analysis or taxation.

(c) In addition to the accounting courses described in subsection (b), an applicant shall have completed a minimum of 24 semester units, or the equivalent in quarter units, selected from the following business-related subjects: accounting subjects in excess of the 24 semester units as described in subsection (b), business administration, economics, finance, business management, marketing, computer science/information systems, statistics, business communications, mathematics, business law, or business related law courses offered by an accredited law school.

(d) Qualifying education shall be completed within the following time frames specified in this subsection:

(1) Except as provided for in Section 9.3, applicants shall complete the education required by this section before applying for examination for the first time.

(e) For purposes of this article, one quarter unit is equivalent to two-thirds of one semester unit.

Notes

Cal. Code Regs. Tit. 16, § 9.2

Note: Authority cited: Sections 5010, 5092 and 5093, Business and Professions Code. Reference: Sections 5092, 5093, 5093.5, 5094.3 and 5094.6, Business and Professions Code.

Note: Authority cited: Sections 5010, 5092 and 5093, Business and Professions Code. Reference: Sections 5092, 5093, 5094.3 and 5094.6, Business and Professions Code.

1. New section filed 6-12-2002; operative 6-12-2002 pursuant to Government Code section 11343.4 (Register 2002, No. 24).
2. Change without regulatory effect amending subsection (d)(2) filed 10-11-2005 pursuant to section 100, title 1, California Code of Regulations (Register 2005, No. 41).
3. Repealer of subsection (e), subsection relettering and amendment of newly designated subsection (e) and Note filed 10-25-2012; operative 11-24-2012 (Register 2012, No. 43).
4. Amendment of subsections (a) and (d)(1)-(2) and amendment of NOTE filed 11-30-2023; operative 1/1/2024 (Register 2023, No. 48).