American Institute of Certified Public Account


[AICPA] 캘리포니아 AICPA 라이센스 취득을 위한 신청자격은?


Citizenship Requirement(시민권)

Residency Requirement(거주지역)

Age Requirement(나이)

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
• Non-public accounting work is accepted but it has to be verified by an active US CPA licensee. For public accounting work, it can possibly be verified by “CPA equivalent”
Non-public 경력자는 active US CPA licensee 사인 필수, public 경력자는 CPA에 준하는 보스 사인도 가능


라이센스 취득요건

취득학점 150학점 이상
– General License 실무경력 1년
– Attest License 실무경력 1년 + 감사 500시간

General License : Taxation(세무보고), Consulting(컨설팅업무)가 가능합니다.

Attest License : Audit(감사업무)까지 진행이 가능합니다.
→ General License 취득 후, 500시간의 감사업무 경력 요건이 충족되면 Attest License로 전환하실 수 있습니다.

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)

• Minimum 6 semester units in accounting subjects
회계관련 최소 6학점 – 위의 회계관련 과목리스트 참고
• Maximum 14 semester units in business-related subjects
경영관련 최대 14학점 – 위의 경영과목리스트 참고
• Maximum 9 semester units in other academic work relevant to business and accounting (maximum 3 units from
any one area)
기타과정 9학점 – 아래 3가지 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 카테고리)
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 (외국어 카테고리)
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 (산업 카테고리)

• 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

• 인정되는 학점 범위

1) 다음 term이 course title에 포함된 경우(최대 10학점까지 인정)
Business Government & Society
Business Leadership
Business Law
Corporate Governance
Corporate Social Responsibility
Legal Environment of Business
Human Resources Management
Management of Organizations
Professional Responsibilities
Organizational Behavior

2) 다음의 Disciplines 관련 course 인 경우 (3학점까지만 인정)

3) Financial Statement Auditing 만 다루는 course (1학점까지만 인정)

위의 내용이 캘리포니아(CA)주 Board of Accountancy 에서 제시하고 있는 가이드라인입니다.
위에 언급되지 않은 유사 과목의 정확한 인정여부는 evaluation을 통해서만 확인 가능합니다.


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