CPE INFO FOR CALIFORNIA

Authorities, Rules, & Regulations Concerning CE

The California Board of Accountancy does not pre-approve or register providers of continuing education courses other than the Professional Conduct and Ethics Course.

Reporting Information

Permits expire at 12 midnight on the last day of the birth month of an odd numbered year if the licensee was born in an odd numbered year or of an even numbered year if the licensee was born in an even numbered year. Permit renewal is the responsibility of the licensee.

CPE Renewal Requirements

At least 80 hours in the two-year period immediately preceding license expiration. No carryover of continuing education is permitted from one two-year license renewal period to another.

Self-Study Credits

Self-study credit equals the average completion time if the development of the course complies with the rules.

Subjects Which Qualify

If you do accounting & auditing services or a government agency, 24 hours should be in governmental accounting, auditing or related subjects.

If you provide audit, review, compilation, or attestation services, 24 hours should be in financial statement preparation and/or reporting, auditing, reviews, compilations, industry accounting, attestation services, or assurance services.

Eight hours of additional CPE is required in the area of detection and/or reporting of fraud in financial statements. This requirement applies to licensees who renew their licenses on or after July 1, 2005.

Every 6 years, a minimum of 8 hours of ethics is required