California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 2 - Examinations
Section 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:

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