You should have a Bachelors Degree to sit for the CPA examination in California. If your Bachelors Degree is not in Business or Accounting related area than there is a requirement of 24 semester units of business-related subjects and 24 semester units in accounting subjects. Courses in excess of the required 24 semester units of accounting may be counted toward the business-related subjects unit requirement.
More or less, these Accounting courses shout be taken:
Accounting
Financial Reporting
Auditing
Financial Statement Analysis
External or Internal Reporting
Taxation
The above mentioned courses are usually upper division, I don't know of any community college teaching Auditing.
Business related subjects would be:
Business Administration
Computer Science/Information Systems
Business CommunicationsEconomics
Business Law
Finance, for example, Financial Management
Business Management
Marketing
Business Related Law Courses
offered by an accredited law school
Mathematics.
Statistics.
My source for this information is:
http://www.dca.ca.gov/cba/publications/exambk1.pdf