(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).
