[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-199227-en":3,"doc-seo-199227-105":31,"detail-sidebar-cat-0-en-105":90},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},199227,3848291630094,"Emma Wilson","https://eur-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45",4,"Exam","CPA Requirements - AB 298 Implementation","AB 298 takes effect January 1, 2022 and modifies the California CPA licensure pathway to improve flexibility and efficiency for applicants. The legislation enables early entry to the Uniform CPA Exam for candidates completing the minimum education within 180 days, while requiring proof of completion within 240 days to preserve exam credit. It also updates licensure ethics education by adding upper-division or higher courses in auditing and/or fraud to the existing ethics course unit requirements.","AB 298 Implementation  \nAssembly Bill 298, which took effect on January 1, 2022, made adjustments to the existing CPAlicensure process to provide increased flexibility and efficiency for applicants as they work toward their license and entry into the profession.  \nSpecifically, the bill allows candidates to apply for early entry into the Uniform CPA Exam as long as they are within 180 days of completing the minimum required education necessary for sitting for the exam. Additionally, AB 298 updates the ethics education requirements forlicensure to allow additional flexibility in how candidates can meet the ethics education requirements for licensure.  \nAs a result of the new legislation, the CBA has updated guidance for candidates applying forlicensure in 2022:  \nEarly entry to sit for the CPA Exam  \nThe CBA has an updated FAQ that outlines a new “Option C” that is contingent upon the applicant providing evidence of the necessary education. Specifically, this option allows an applicant that is currently enrolled in a college/university and is within 180 days of completing their education to apply to sit for the Uniform CPA Exam as long as they provide satisfactory evidence of completion of the education requirements within 240 days of the submission of their Exam application. It is important to note that failure to submit evidence of the education within the timeframe may result in the loss of any credit received for passage of any section of the CPA Exam before the requirements were met.  \nThe updated FAQ is listed below:  \nWhen can I apply for the Uniform CPA Exam?  \nApplicants may apply for the Uniform CPA Exam if they qualify under the following categories:  \n• A: (Bachelor’s Degree)  \no Completion of a bachelor’s degree or higher from a nationally or regionally accredited [U.S. degree-granting educational](U.S. degree-granting educational) institution or the equivalent foreign education.  \no Completion of 24-semester units of accounting.  \no Completion of 24-semester units of business-related courses.  \n• B: (Dual Degree)  \no Currently enrolled in a program that results in the conferral of a bachelor’s degree upon completion of a master’s degree from a nationally or regionally accredited [U.S. degree-granting educational](U.S. degree-granting educational) institution or the equivalent foreign education.  \no Completion of 24-semester units of accounting.  \no Completion of 24-semester units of business-related courses.  \n• C: (Early Entry)  \no Currently enrolled in a nationally or regionally accredited [U.S. degree](U.S. degree)granting educational institution or the equivalent foreign education.  \no Will complete the following within 180 days of application submission:  \n§ Bachelor’s degree.  \n§ 24-semester units of accounting courses.  \n§ 24-semester units of business-related courses.  \no Will provide satisfactory evidence of degree conferral, completion of 24-semester units of accounting, and 24-semester units of business-related courses within 240 days of application submission.  \nNote: Applicants must submit official transcripts within 240 days to the CBA showing all education requirements have been met. Failure to do so may result in the loss of any credit received for passage of any section of the CPA Exam before the requirements were met.  \nFor additional information regarding educational requirements for the CPA Exam, please refer to the CPA Exam Quick Tips.  \nUpdates to the Ethics Education Requirements for Licensure  \nAB 298 also updated the ethics education requirements for licensure. It would add courses in“auditing” and “fraud” as part of the existing 3 semester (or 4 quarter unit) accounting ethics, accountants’ professional responsibilities requirement. The addition of these courses are outlined in the first bullet point of the “Ethics Study Guidelines” on the CBA’s Tip Sheet for CPALicensure Educational Requirements  \nThe updated section with additional courses noted below in underline:  \nA minimum of three ","cbCaibmeCKWVP6it","https://ap.wps.com/l/cbCaibmeCKWVP6it","pdf",90415,3,1,2,"English","en",105,"# AB 298 Implementation\n## Early entry to sit for the CPA Exam\n## Eligibility categories (A/B/C)\n## Ethics education requirements for licensure\n## Contact information","[{\"question\":\"What does AB 298 change for CPA applicants starting January 1, 2022?\",\"answer\":\"AB 298 adjusts the CPA licensure process to provide increased flexibility and efficiency, including early entry to the Uniform CPA Exam and updates to ethics education requirements for licensure.\"},{\"question\":\"How does “Option C” (early entry) work for applying to the Uniform CPA Exam?\",\"answer\":\"Option C allows candidates within 180 days of completing required education to apply and sit for the exam if they provide satisfactory evidence within 240 days, including proof related to degree conferral and required accounting and business units.\"},{\"question\":\"What are the updated ethics education requirements for licensure under AB 298?\",\"answer\":\"A minimum of three semester or four quarter units must be completed in accounting ethics, accountants’ professional responsibilities, auditing, and/or fraud, at an upper-division level or higher unless completed at a community college.\"}]","CPA Requirements - 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