All Roll Calls
Yes: 160 • No: 0
CaliforniaAB 11752025-2026 Regular SessionHouseWALLET
Accountants.
Sponsored By: Jacqui Irwin (Democratic)
Signed by Governor
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Bill Overview
Analyzed Economic Effects
8 provisions identified: 1 benefits, 2 costs, 5 mixed.
More experience needed to get licensed
Beginning January 1, 2027, CPA applicants must complete two years of qualifying experience. An advanced accounting degree may count for one year, but you can use only one substitution, and experience must be properly supervised. You must also complete at least 500 hours of attest work before signing attest reports, under supervision and professional standards.
Easier California licenses for out-of-state and foreign CPAs
The Board can license active CPAs from states with comparable rules and defines when another state’s rules are comparable. For foreign‑licensed accountants, if IQAB recognizes your country and you pass the International Uniform CPA Qualification Exam, the exam requirement is met; Canadian Chartered Accountants who passed the Canadian or international uniform exam also meet it. The Board may require foreign‑educated applicants to use an approved credential evaluator, which can add fees and time.
New CPA education and exam paths
Beginning January 1, 2027, you can qualify for the CPA exam through new education paths, including board‑recognized degrees, a degree plus an accounting concentration, dual‑degree proof, or being within 180 days of finishing school (with proof due within 240 days). The Board counts passed exam parts from other states when their standards match and sets clear rules for what counts as “accounting study.” You must show 10 semester (or 15 quarter) ethics units; this rule ends January 1, 2029. If you apply for licensure by December 31, 2028, you may use the older one‑year experience track that ends January 1, 2029. An exam application is “filed” only when the Board receives all required documents, fees, and the complete form.
Practice privilege to work in California
Out‑of‑state CPAs can practice in California under a practice privilege without getting a California license and without notice or fees, unless the law says otherwise. If you apply for a California license, you may keep practicing here while your application is pending, even with a California office. You must follow California law, cooperate with investigations, report criminal charges within 30 days, and stop if you are disciplined, suspended, or barred; your home‑state continuing education counts. The Board can suspend your privilege right away to investigate or for failing to respond, and practicing without a valid privilege is unlawful.
Out-of-state CPA firms: register for certain work
If you use a practice privilege, audits, reviews, some compilations, and certain examinations for California‑headquartered clients must be done through a CPA firm registered in California. An out‑of‑state CPA firm with no California office can practice here through a privilege holder but must register for those services, provide contact information, and accepts California discipline. This opens access to clients but adds registration and compliance costs.
Public lookup for out-of-state accountants
The Board keeps a web tool to search out‑of‑state licensees by name and state. It shows public info like disciplinary history, includes a disclaimer, and links to complaint resources. The Board reviews other states’ sites every two years to keep the info accurate.
Extra notice and fees for some states
If the Board flags your home state, you must file a notice and pay a fee equal to the Board’s reasonable administrative costs before practicing in California. You must show either four of the last 10 years of active CPA practice, or passing the CPA exam plus an accounting concentration and at least one year of general accounting experience. Your privilege starts when the Board gets your complete notice and receives the fee within 30 days; a five‑business‑day grace and a 60‑day exception apply in limited cases.
Old CPA code sections repealed
The law repeals two old CPA code sections (5086 and 5092). This cleans up the statute, but the practical effect depends on what those sections used to do.
Sponsors & Cosponsors
Sponsor
Jacqui Irwin
Democratic • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 9/2/2025
Item 323 — Senate SFLOOR
Yes: 40 • No: 0
legislature vote • 7/14/2025
Vote in CS42
Yes: 11 • No: 0
House vote • 5/5/2025
Item 118 — Assembly AFLOOR
Yes: 77 • No: 0
legislature vote • 4/23/2025
Vote in CX25
Yes: 15 • No: 0
legislature vote • 4/8/2025
Vote in CX33
Yes: 17 • No: 0
Actions Timeline
Chaptered by Secretary of State - Chapter 293, Statutes of 2025.
10/3/2025SenateApproved by the Governor.
10/3/2025legislatureEnrolled and presented to the Governor at 3 p.m.
9/9/2025legislatureIn Assembly. Ordered to Engrossing and Enrolling.
9/2/2025HouseRead third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2394.).
9/2/2025SenateRead second time. Ordered to third reading.
8/20/2025SenateFrom committee: Be ordered to second reading pursuant to Senate Rule 28.8.
8/19/2025SenateFrom committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (July 14). Re-referred to Com. on APPR.
7/14/2025SenateIn committee: Hearing postponed by committee.
6/11/2025SenateReferred to Com. on B. P. & E.D.
5/14/2025SenateIn Senate. Read first time. To Com. on RLS. for assignment.
5/6/2025SenateRead third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 1426.)
5/5/2025HouseRead third time and amended. Ordered to third reading.
4/28/2025HouseRead second time. Ordered to third reading.
4/24/2025HouseFrom committee: Do pass. (Ayes 15. Noes 0.) (April 23).
4/23/2025HouseRe-referred to Com. on APPR.
4/10/2025HouseRead second time and amended.
4/9/2025HouseFrom committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 17. Noes 0.) (April 8).
4/8/2025HouseRe-referred to Com. on B. & P.
4/2/2025HouseFrom committee chair, with author's amendments: Amend, and re-refer to Com. on B. & P. Read second time and amended.
4/1/2025HouseReferred to Com. on B. & P.
3/10/2025HouseRead first time.
2/24/2025HouseFrom printer. May be heard in committee March 24.
2/22/2025HouseIntroduced. To print.
2/21/2025House
Bill Text
Chaptered
10/3/2025
Enrolled
9/4/2025
Amended Assembly
4/28/2025
Amended Assembly
4/9/2025
Amended Assembly
4/1/2025
Introduced
2/21/2025