Pathway 1 versus Pathway 2

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Pathway 1versusPathway 2
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Pathway 1
Pathway 2
Prior to applying for CPA Exam

• Bachelors Degree
• 24/36 units ACTG
• 24/36 units BUS

• Bachelors Degree
• 24/36 units ACTG
• 24/36 units BUS

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Pathway 1
Pathway 2
Prior to applying for CAL certificate

• Bachelors Degree
• 24/36 units actg
• 24/36 units bus
• 150/225 units
• 1 year experience
• Attest 500 hours
• Substantially Equivalent

• Bachelors Degree
• 24/36 units actg
• 24/36 units bus
• 2 years experience
• Attest 500 hours
• NOT Subst Equiv

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Pathway 1
Pathway 2
Substantial Equivalency

• YES
• Practice in other states
• Getting license in FL
• administrative process

• No
• NO
• Getting license in FL
• Addl education hrs
• Retake CPA Exam ??

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Pathway 1
Pathway 2
When you apply to sit for EXAM

• If you designate
• Pathway 2
• You may switch to
• Path 1 at any time

• If you designate
• Pathway 2
• You may NOT switch to Path 2
• You may have to re-take the CPA Exam

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Pathway 2
Does not require a Grad degree
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Pathway 2
How do I meet the requirements

• Additional college level courses
• Almost any graduate degree
• Almost anywhere
• Cal Poly MBA
• One-year MBA at Cal Poly

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What is best for me ??
We dont know !
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What is best for me ??
Factors to consider

• No. of units you will graduate with
• How close are you to 225 ?
• Career goals
• Value of Grad Degree to YOU
• Knowledge desired
• Financial situation
• Benefit of work experience
• Ability to qualify for CP 1-yr MBA

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More Information

• www.dca.ca.gov/cba/ State Board
• www.calcpa.org Cal Society of CPA