By William Truong
AB 1175 (Irwin), as amended on April 28, 2025, adds, amends, and repeals various sections of the Business and Professions Code to revise the education and experience requirements for Certified Public Accountant (CPA) licensure. The bill also revises the practice privilege requirements for CPAs licensed in other states.
Assemblymember Jacqui Irvin introduced AB 1175 on February 21, 2025, and the legislature enrolled the bill on September 4, 2025. California Board of Accountancy (CBA) developed AB 1175 through a multi-year project called the “Students Understanding the Requirements to be a CPA (SURE CPA) Project.” After conducting surveys and holding townhalls, CBA voted to approve and sponsor the legislative proposal at its September 19, 2024 meeting.
The bill attempts to address the declining number of students pursuing CPA licensure. Since 2016, the number of candidates taking the CPA exam has dropped 37%, and over 46% of current CPAs are above 50 years old. Observers attribute the decline to several factors, especially the 150-unit education requirement. Current applicants need, in addition to one year of experience, a four-year bachelor’s degree and either an additional 30 units of education or a master’s degree in accounting.
AB 1175 revises these requirements. Applicants need a bachelor’s degree with a concentration in accounting-related courses and two years of supervised experience to obtain CPA licensure. The experience requirement may involve accounting, attest, compilation, management advisory, financial advisory, tax, or consulting training. Portions of the required experience can be substituted with either an advanced degree or completion of a CBA-certified program. Further, this bill allows for a two-year transition period where applicants can apply for licensure under the old or new requirements.
The bill also allows out-of-state CPAs to practice in California without needing their primary place of business to have “substantially equivalent” licensure requirements. Practice privilege, or mobility, allows CPAs to practice in different states without obtaining separate licenses. The state currently requires CBA to determine whether other states have comparable education requirements before out-of-state CPAs can practice in California. AB 1175 would allow “open mobility,” so CPAs with current, active licenses from other states may practice in California without providing notice.
However, the bill authorizes CBA, by majority vote, to block CPAs from states whose standards do not protect the public. CPAs from those affected states must notify CBA before practicing, pay a fee, and meet additional requirements. They must have either practiced as a CPA for 4 of the last 10 years or passed the Uniform CPA Exam and have a bachelor’s degree in accounting and at least 1 year of accounting experience.
To promote this legislation, the CBA launched the 2025–2026 Accountancy Campus Tour to publicize the new education requirements and reverse the decline in CPA applicants. The tour started with a virtual event in Cal State Fullerton on September 5th and will continue throughout the rest of the year.
Governor Newsom signed AB 1175 on October 3, 2025 (Chapter 293, Statutes of 2025).