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Our Courses Accepted:
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Yes
The California State Board of Accountancy does not preapprove
courses, nor do they register continuing education providers.
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Renewal Date:
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Last day of birth month in odd or even year corresponding to the odd
or even year of birth
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Reporting Period:
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Required Hours:
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80 hours during the two-year period immediately preceding the license
expiration date.
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Ethics Required:
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Yes, 4 hours every 2 years.
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Subject Breakdown:
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If the individual engages in planning, directing, conducting substantial
portions of field work, or reporting on financial or compliance audits of a
government agency, 24 hours of government CPE are required. If the
individual engages in planning, directing, approving, performing
substantial portions of the work, or reporting on an audit, review,
compilation or attestation services on a non-governmental entity, 24
hours of A & A are required. For licensees who are subject to the A&A
or Government CE requirement, an additional 8 hours of fraud CE,
related to the detection and/or reporting of fraud in financial
statements, is required. The fraud CE is part of the 80 hours of CE
required for license renewal, but not part of the 24-hour A&A or
government CE requirement. . 50/50 CE requirement: effective July 1,
2001, a minimum of 50% (at least 40 hours) must be in technical
subject areas such as accounting, auditing, taxation, consulting,
financial planning, Board-approved professional conduct and ethics
course, computer and information technology (except for word
processing) and specialized industry or government practices related to
public accounting skills.
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Credit Limits:
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A 50% cap (at most 40 hours) in the non-technical subject areas such
as communication skills, word processing, sales, marketing,
motivational techniques, negotiation skills, office management, practice
management, and personnel management. The maximum credit for
instructors is 50%; for writing articles/books/instructional
materials/Uniform CPA exam questions is 25%. Half credits are
accepted after the first hour.
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Other State Policies:
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Learning or teaching the use of accounting software qualifies as
general CE in the technical subject area but not as A&A credit.
California does not accept CE in the following subject areas: personal
growth, self-realization, spirituality, personal health and/or fitness,
sports and recreation, foreign languages and cultures, etc. California
accepts courses from providers that are members of NASBA's National
Registry of CPE Sponsors. Only interactive self-study continuing
education courses will be accepted by the Board for CPA/PA license
renewal. For additional information concerning these requirements.
You may contact the Board's Renewal staff by
e-mail at renewalinfo@cba.ca.gov.
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Contact Info:
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