CP SLO accepted just 200 business major transfers last year. Their average GPA was above 3.5.
http://admissions.calpoly.edu/prospective/profile.html
Like all CSUs, SLO gives preference to those in its local service area - leaving few seats for those outside its designated preference area.
http://www.calstate.edu/sas/onestopkiosk/documents/csulocaladmission-serviceareas.pdf
Also note, that preference pollutes the ‘average’ significantly.
So, I’d encourage you to apply but, apply elsewhere as well. With a 3.2, Chico, Sac, Sonoma all have solid accounting programs and should be within reach. If you can hit 3.5, Long Beach and perhaps SDSU are worth a shot.
Good luck.