On-Campus Hybrid

  • New Tuition Rate (Effective Summer 2025): $590 per course
  • Quarterly Tuition: $2,000 (includes registration and facility fees)
  • F-1 Visa Eligibility:
    • Pacific States University (PSU) is authorized under Federal Law to enroll non-immigrant alien students (F-1)
    • PSU is authorized to issue I-20 forms
  • Accounting Certificate Program (ACP):
    • Designed to prepare students for the CPA exam
    • Curricular Practical Training (CPT) is recommended after the 3rd quarter to gain professional accounting experience

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

Accounting Certificate Program

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