California’s New CPA Licensure Requirements: Addressing the Workforce Shortage

(Editor's Note: This blog was updated 2/24/26 to reflect the most current information on California CPA licensure pathways.)

California, like many other states, is facing a workforce shortage in the accounting industry. To address this, states and professional organizations have made changes to CPA licensure eligibility requirements. Industry leaders, including Big Four accounting firms, support this change.

Most states and the American Institute of Certified Public Accountants (AICPA) have announced alternative pathways for licensure. Many state boards are working on the legislative side to implement these changes, which are expected to take effect in 2026 or 2027.

In California, starting January 2027, to be eligible for a CPA license, you must have:

• A minimum of a bachelor’s degree in any subject
• Completion of 51 semester units distributed across three specific categories
  • 24 units of accounting subjects
  • 24 units of business-related subjects
  • 3 units of accounting ethics
• Passed the CPA exam
• Obtained accounting work experience
  • Two years of relevant accounting experience under the supervision of an individual with an active CPA license, if the candidate has a bachelor’s degree.
  • One year of relevant accounting experience under the supervision of an individual with an active CPA license, if the candidate has a relevant master’s degree such as MPAc, MS Accountancy, or MS Taxation.

The recent change in CPA requirements aims to make the designation more accessible and attractive to potential candidates by offering greater flexibility.

STEM and AI Power the UC Davis MPAc

The UC Davis Master of Professional Accountancy program is designed for both accounting majors and others who are interested in the accounting profession. With the esteemed faculty, the STEM-designated, AI-infused curriculum provides students the training to excel in their careers and pass the CPA exams.

Our classroom experience focuses on applications-based learning, ensuring students able to apply fundamental concepts to real-world settings. This method tests students not only their understanding of accounting concepts, but also their ability to apply and analyze situations. Our curriculum is designed to incorporate current technologies and AI tools in various subjects when suitable.

Another cornerstone of the MPAc curriculum is collaboration. Our students are tasked with working with their peers in a variety of assignments to ensure their communication, teamwork and other relevant soft skills are refined in the program.

Fast-Track Your CPA Journey with the Nine-Month UC Davis MPAc Program

Our MPAc program offers a significant time advantage by allowing students to complete their graduate degree in just nine months, compared to the proposed pathway of an additional year (12 months) of work experience. 

This faster timeline enables students to "gain" three months while still meeting educational requirements and advancing toward their CPA licensure efficiently.

Through the program, students enjoy expanding their professional networks, as they have access to events and career support services. The resources and support the program provides are instrumental in preparing students to begin their careers in public accounting—providing a step-by-step support system and direct access to accounting firms, private industry companies, and government agencies. The majority of our student body has little to no prior work experience, and can leverage the career support services to jumpstart their career in public accounting and other professional opportunities.

In nine short months, the UC Davis MPAc program satisfies the California Board of Accountancy’s educational requirements for CPA licensure.

Given the curriculum, workshops and symposiums provided to MPAc students throughout the program, our students are up-to-date on various aspects of the accounting profession and the trends in the industry. This is what allows both accounting and non-accounting majors to benefit greatly from the MPAc program.

The evolving CPA pathways present a promising solution to the accountant shortage, offering greater accessibility and flexibility for aspiring professionals.

As the industry adapts, I lead the UC Davis STEM-designated, AI-integrated curriculum and practitioner-led workshops that prepare a diverse new generation of CPAs ready to meet the profession’s evolving demands.