My son is an undergraduate headed towards a BA in accounting, and he and I have been talking about the 150 unit requirement (under one "path" in California) for a CPA. Since I've been paying the bills, I'm very interested in seeing how to shorten that as much as possible. He's almost a full year ahead of schedule at this point, and could pile up 150 units by the time he graduates if you count the AP courses he took in high school for (which his college gives him credit for towards graduation) as part of the 150 units. If you don't, he'll be short at the end of his fourth year. We have both been asking around, but we've gotten conflicting and non-definitive answers to the question of whether or not AP courses count towards the 150 unit requirements in California.