The "Accounting Study" and "Ethics Study" sections do not need to be completed before you take the CPA Exam. The "Accounting Subjects" and "Business Related Subjects" sections must be completed before you are eligible to sit for the first CPA exam. ![]() Semester and quarter units are weighted differently (semester units x 1.5 = quarter units). Review the Tip Sheet while you read the information below. ![]() ![]() Find specific information about what courses are required on the CPA Board's Tip Sheet.
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