State CPA CPE Licensing Requirements

California CPA CPE

Please note: The CPE Information provided in this section relates to CPAs only.
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Accepted: MasterCPE courses are accepted by the California Board of Accountancy. Note: The only approval number required on the license renewal form is for the Regulatory Review course: RRS-014-0414
Renewal Date: Last day of birth month in odd or even year corresponding to the odd or even year of birth
Reporting Period: Biennial on the last day of birth month in odd or even year corresponding to the odd or even year of birth
Required Hours: 80 hours during the two-year period immediately preceding the license expiration date, with a minimum of 20 hours due each year. 40 hours in technical subjects are due each reporting period, with a minimum of 12 hours in technical subjects due each year.
Ethics Required: Four (4) hours of ethics must be completed in the two-year period immediately preceding license expiration. A two (2) hour, board approved, Regulatory Review course is due every 6 years. Self-study ethics courses taken must be tested and passed with a minimum score of 70.
Subject Rqmts:
  • Government: 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.
  • Accounting & Auditing: 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. Acceptable A & A course subject matter includes financial statement preparation and/or reporting, audits, reviews, compilations, industry accounting, attestation or assurance services.
  • Fraud: For licensees who are subject to the A&A or Government CE requirement, an additional 4 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.
  • Technical Courses: 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.
  • Non-technical Courses: A 50% cap (at most 40 hours) in the non-technical subject areas such as communication skills, sales, marketing, motivational techniques, negotiation skills, office management, practice management, and personnel management.
Credit Limits:
  • Half credits are accepted after first hour.
Other Policies:
  • Learning or teaching the use of accounting software qualifies as general CE in the technical subject area but not as credit for accounting and/or auditing.
  • 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 continuing education courses will be accepted by the Board for CPA/PA license renewal. MasterCPE courses are considered interactive.
  • CPAs requesting a re-issuance must complete the California Professional Ethics Examination (PETH) found at www.calcpa.org/PETH
  • NOTE: CPAs with an expired license and wishing to restore an Attest licensure must complete an 8-hour Other Comprehensive Basis of Accounting course. This course is not required for a General licensure. MasterCPE has an OCBOA course "Tax-Basis Financial Statements and Other Comprehensive Bases of Accounting".
Contact Info: California Board of Accountancy
2000 Evergreen Street, Suite 250
Sacramento, CA 95815-3832
Phone: 916-263-3680
Fax: 916-263-3675
Web address: http://www.dca.ca.gov/cba/

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