if italicized, it is a requirement in ma as well as ca. ma specifications added in

. if not italicized, it is only required in ca.

• pass uniform cpa exam
• bachelor's degree
• 24 semester units in accounting related subjects
• 24 semester units in business related subjects
• 150 semester units [hours] of education
• 1 year general accounting experience supervised by active cpa [if no graduate degree]
• pass an ethics course