California CPA CPE

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.

Four (4) hours of ethics must be completed in the two-year period immediately preceding license expiration. Self-study ethics courses taken must be tested and passed with a minimum score of 70%. A two (2) hour, board approved, Regulatory Review course is due every 6 years, and requires a minimum score of 90%.

• 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.
• If you performed preparation engagements of financial statements as your highest level of service while in the practice of public accountancy, you must complete eight hours of CE in courses that focus on preparation engagements or A&A. You may take courses that pertain to subject matter related to preparation engagements of financial statements or A&A course subject matter that includes financial statement preparation and/or reporting, audits, reviews, compilations, industry accounting, attestation or assurance services. Accounting topics include courses covering accounting standards and procedures.
• 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. Our fraud courses have ‘fraud’ in the title.
• 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, regulatory ethics, 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.

• Half credits are accepted after first hour.

• For information on completing the CE Reporting Worksheet, please see: Calif Renewal Instructions
• 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 from a cancelled license must complete the California Professional Ethics Examination (PETH) found at www.calcpa.org/PETH
• NOTE: CPAs with an cancelled 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 Special Purpose Frameworks”.

California Board of Accountancy
2000 Evergreen Street, Suite 250
Sacramento, CA 95815-3832
Phone: 916-263-3680
Fax: 916-263-3675