[Anonymous]

Is the CPA exam for one easier than the other?

I don’t get why pathway 2 sounds like a much better deal (because it’s transferable to other states) when pathway 1 is more “experience-heavy.” Isn’t having more work/real work experience better than just more classes?

Are the 150 semester units of education a make or break, where you can’t practice elsewhere but California if you hold a Pathway 1 license? What am I missing here?

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Pathway 1

Designed for individuals who will practice only in California and requires:

• A bachelor’s degree;

• 24 semester units in accounting-related subjects;

• 24 semester units in business-related subjects (accounting courses beyond the 24 required units may apply toward the business units);

• Passing the Uniform CPA Exam;

• Two years of general accounting experience supervised by a CPA with an active license; and

• Passing an ethics course.

Pathway 2

If you are licensed under this pathway, the majority of other states will recognize your license. If you think that someday you might want to practice in another state, Pathway 2 may provide you the professional mobility you desire. Requirements:

• A bachelor’s degree;

• 24 semester units in accounting-related subjects;

• 24 semester units in business-related subjects;

• 150 semester units (or 225 quarter units) of education;

• Passing the Uniform CPA Exam;

• One year of general accounting experience supervised by a CPA with an active license; and

• Passing an ethics course.

[italianCPA]

You can only practice (public accounting as a CPA) in California with either.

However pathway 2 is much better because you can transfer your license to another state.

The exam is the same for either.

Pathway 2 requires only 1 year of experience because there's the 150 semester hours requirement.

Pathway 1 requires 2 years because 120 hours are sufficient.

If you meet the 150-hour requirement definitely go for pathway 2.

FAR - 7/26/10 - 95
AUD - 8/10/10 - 88
BEC - 8/31/10 - 88
REG - 10/15/10 - 95

[Anonymous]

Say you don't meet the requirement for pathway 2. How would you justify taking extra classes in order to qualify, e.g. what are some factors I should consider?

I only plan to do industry accounting and love California. Is pathway 2 worth it just for emergency?

Thanks for your response!

[Anonymous]

How do I know whether I got 150 hours or not?

Is a Master degree enough?

[Author]

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