American Institute of Certified Public Account


[AICPA] 캘리포니아 AICPA 응시자격 & 라이센스 발급자격


Citizenship Requirement(시민권)

Residency Requirement(거주지역)

Age Requirement(나이)

Education Requirement for exam(시험 응시 학력요구사항)
• Bachelor degree or above
(학사학위 이상)
• Accounting courses 24 credit hours
(회계관련 24학점)
• Business courses: 24 credit hours
(경영관련 24학점)

Education Requirement for License(라이센스 요청 학력요구사항)
• Bachelor degree or above
(학사학위 이상)
• 150 semester credit hours
(150학점 이상)

• Accounting courses 24 credit hours
(회계관련 24학점)
• Business courses: 24 credit hours
(경영관련 24학점)
• Accounting Study : 20 credit hours
(회계/경영관련 추가 20학점)
• Ethics Study: 10 credit hours
(윤리관련 10학점)

*Must pass California Professional Ethics Exam
Ethics Exam을 통과해야함

Experience requirements for License(라이센스 취득시 경력요구사항)
• 1 year general experience which includes any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills.
1년 이상 회계실무경험
• For those wishing to sign attest reports, the experience shall include 500 hours of attest.
근무시간 500시간 이상


California Board of Accountancy
2000 Evergreen Street, Suite 250
Sacramento, CA 95815-3832

Email: examinfo@cba.ca.gov
Phone: 916-561-1703
Fax: 916-263-367


다음은 학력관련 세부사항입니다.
참고하시길 바랍니다.

Accounting courses 24 credit hours(회계관련 24학점 과목리스트) – 24 Semester / 36 Quarter Units

External or Internal Reporting
Financial Reporting
Financial Statement Analysis

Business courses: 24 credit hours(경영관련 24학점) 과목리스트 – 24 Semester / 36 Quarter Units

Business Administration
Business Communication
Business Law
Business Management
Business Related Law Courses (offered by an accredited law school)
Computer Science
Information Systems
Finance (e.g. Financial Management)

Accounting Study : 20 credit hours(회계/경영관련 추가 20학점) 관련사항

• Minimum 6 semester units in accounting subjects
회계관련 최소 6학점 – 위 과목리스트 참고
• Maximum 14 semester units in business-related subjects
경영관련 최대 14학점 – 위 과목리스트 참고
• Maximum 9 semester units in other academic work relevant to business and accounting (maximum 3 units from
any one area)
기타과정 9학점 – 카테고리당 각 3학점 가능

1. Skills-based courses – Courses completed in the following disciplines: English, Communications, Journalism, and the Physical, Life, Natural, & Social Sciences (스킬 관련)
2. Foreign Languages/ Courses in foreign languages (including sign language) and courses with the
Cultural & Ethnic Studies – terms culture, cultural, or ethnic in the titles (외국어관련)
3. Industry-based courses – Courses with the words “industry” or “administration” in the title or courses
completed in the following disciplines: Engineering, Architecture, and Real Estate (산업관련)

• Maximum 4 semester units in internships/independent studies in accounting and/or business-related subjects(회계분야 관련 인턴쉽으로 최대 4학점)

*** 위 4개 부분에서 자신에게 맞는 부분을 골라 총 20학점만 추가하면 됨.

Ethics Study: 10 credit hours(윤리관련 10학점) 과목리스트

• Maximum of 10 Semester/15 Quarter units from courses containing any of the following terms in the course title
(최대 10학점)

Business Law, Corporate Governance, Ethics, Morals, Fraud, Organizational Behavior, Human Resources Management, Management of Organizations, Business Government & Society, Leadership, Legal Environment of Business, Professional Responsibilities, Corporate Social Responsibility

• Maximum of 3 Semester/4.5 Quarter units taken in the following disciplines
(최대 3학점)

Philosophy, Religion or Theology