Different Types of Applicants for CPA Licensure in California

For a complete guide to applying for CPA licensure in California, view the California Board of Accountancy Licensing Applicant Handbook.

While the California Board of Accountancy issues only one type of license, it identifies six types of applicants. This information can be found on page 15 of the licensing applicant handbook.

NOTE: All applicants, except Type F, must pass the California Professional Ethics (PETH) examination with a grade of 90%.

Type/Form Description
Type A If you passed the Uniform CPA Exam in California, have not been issued a valid license to practice public accounting in any state and are applying for licensure as a CPA in California for the first time.
Type B

If you passed the Uniform CPA Exam in a state other than California, have not been issued a valid license to practice public accounting in any state and are applying for licensure as a CPA in California for the first time.
Type C

If you were issued a license to practice public accounting in a state other than California.
Type D If you were previously licensed as a CPA in California and the certificate was canceled after five years for non-payment of license renewal fees.
Type E

If you passed the Canadian Chartered Accountant Uniform Certified Public Accountant Qualification Examination (CAQEX) of the American Institute of Certified Public Accountants (AICPA) or the International Uniform Certified Public Accountant Qualification Examination (IQEX) of the AICPA and the National Association of State Boards of Accountancy (NASBA).
Type F

If you are a California licensee originally issued a license without the authorization to sign attest reports and have now completed the attest experience requirement

Each application packet includes a checklist to assist you with submitting a complete application. The checklist can be found here. All applications for California CPA licensure can be obtained on the CBA website at cba.ca.gov, or by contacting the CBA Initial Licensing Unit by at licensinginfo@cba.ca.gov or by telephone at (916) 561-1701.
.