On-Campus Hybrid

  • New tuition rate from $627/course to $500/course from Summer 2021.
  • Quarterly tuition of $1,500.
  • Evening and online classes are available.
  • PSU is authorized under Federal Law to enroll non-immigrant alien students (F-1) and to issue I-20s.

Requirement for the AICPA Exam in California

Education Requirement for the AICPA Uniform Exam by California Board of Accountancy

  • Bachelor degree
  • 24 semester units of Accounting subjects
    (such as Accounting, Auditing, Financial reporting, External & Internal reporting, Financial statement and analysis, and Taxation, etc.)
  • 24 semester units of Business related subjects
    (such as Business Administration, Business Management, Business Communication, Finance, Economics, Marketing, Business Law, Mathematics, Statistics, Computer Science, and Information System, etc.)

Certificate & License

Pathway 1 Pathway 2
Education Requirements
  • Bachelor’s degree
  • 24 semester units of Accounting
  • 24 semester units of Business related subjects
  • Bachelor’s degree
  • Total 150 semester units
  • 24 semester units of Accounting
  • 24 semester units of Business related subjects
Certificate Pass 4 subjects Pass 4 subjects
License Minimum 2 years experience under California CPA Licensee required Attest 500 hours – Optional Minimum 1 years experience under California CPA Licensee required Attest 500 hours – Optional

Foreign Education

If you have completed your Bachelor’s degree other than in the United States, your degree and/or your transcripts (course by course) should be evaluated by the evaluation agencies approved by California Board of Accountancy. More information can be found at http://www.dca.ca.gov/cba/

Sample Schedule

Course List

AICPA Exam Subjects Related Courses PSU Accounting Courses
Financial Accounting & Report (FAR)
  • AC1101A Accounting Principles I
  • AC1102A Accounting Principles II
  • AC1201A Intermediate Accounting I
  • AC1202A Intermediate Accounting II
  • AC1203A Intermediate Accounting III
  • AC1405 Advanced Accounting Theory
  • AC1480 Government & Non-Profit Accounting
Regulation (REG)
  • AC1430 Federal Income Tax Accounting I
  • AC1431 Federal Income Tax Accounting II
  • BL1001 Commercial Law
  • BL1002 Corporate Law
Business Environment & Concepts (BEC)
  • AC1300 Managerial Accounting
  • BU1420 Financial Management
  • EC1202 Macroeconomics
  • IS1000 Introduction of Computer Information Systems
Auditing & Attestation (AUD)
  • AC1420 Auditing I
  • AC1421 Auditing II
Ethics and Practical Accounting Courses
Ethics Requirement
  • AC1425 Accounting Ethics
Practical Accounting
  • AC1365 Computer Applications in Accounting
  • BU1250 Small Business Management
  • BU1445 Government Relations in Business
  • CS1310 Microprocessor Software