All license holders in California must complete 80 hours of continuing education during the two-year period immediately preceding license renewal. California CPAs renew biennially on the last day of their birth month in odd- or even-numbered
years corresponding to the odd or even year of birth.
Biennial CPE requirements
The 80 required hours must include:
- A minimum of 20 hours completed during each year of the two-year license renewal period
- A minimum of 12 hours in technical subject matter completed during each year
- A minimum of 40 hours in technical subjects during the two-year period
- No more than 40 hours in nontechnical subjects
Technical vs. nontechnical subjects
Technical subjects include accounting, auditing, fraud, taxation, consulting, financial planning, business law, economics, management services, statistics, board-approved professional conduct and ethics courses, computer
and information technology (excluding word processing), and specialized industry or government practices related to public accounting skills.
Nontechnical subjects include behavioral ethics, business management and organization, communications and marketing, computer software and applications, personal development, and personnel or human resources. Nontechnical
subjects also include production courses, such as operations management, inventory management and supply operations.
California ethics CPE requirements
Licensees must complete four hours of ethics CPE during the two-year period immediately preceding license expiration. Ethics courses must be at least one hour in length, defined as a minimum of 50 minutes of instruction. If ethics
is included as part of a course covering multiple subjects, the ethics component must include at least 50 minutes of instruction.
Self-study ethics courses must be tested and passed with a minimum score of 70%.
Regulatory review requirement
A two-hour, board-approved Regulatory Review course is required every six years and must be passed with a minimum score of 90%. The two hours may be applied toward the 80 hours required for license renewal.
For licensees first licensed in 2024 and later, a two-hour Regulatory Review course must be completed between the initial license date and the first license expiration date. A licensee who passed the California Society of CPAs Professional
Ethics Exam and received an initial license after July 1, 2024, may use the exam to satisfy the Regulatory Review requirement.
Specialized practice area requirements
Government auditing: Licensees who engage in planning, directing, conducting substantial portions of field work, or reporting on financial or compliance audits of a government agency must complete 24 hours of CPE in
governmental accounting, auditing or related subjects. These hours count toward the 80-hour total requirement.
Accounting and auditing (A&A): Licensees who engage in planning, directing, approving, performing substantial portions of the work, or reporting on audits, reviews, compilations or attestation services for non-governmental
entities must complete 24 hours of A&A CPE. These hours count toward the 80-hour total requirement.
Preparation engagements: Licensees who performed preparation engagements of financial statements as their highest level of service while in the practice of public accountancy must complete eight hours of CPE in courses
focusing on preparation engagements or A&A. These hours count toward the 80-hour total requirement.
Fraud CPE: Licensees subject to the A&A, government auditing or preparation engagement requirements must also complete an additional four hours of fraud CPE related to the prevention, detection and reporting of
fraud affecting financial statements. These hours count toward the 80-hour total requirement but do not count toward the 24-hour A&A or government auditing requirement.
New licensee requirements
New licensees must complete 20 hours of CPE for each full six-month period from the date the license is issued to the next license expiration date. All licensees with a CPA license issued on or after July 1, 2024, must complete a board-approved
Regulatory Review course for their first renewal.
Renewing your California CPA license
CPE must be completed by the license expiration date, which is the last day of the licensee’s birth month in the year of expiration. The California Board of Accountancy mails a CPA license renewal reminder approximately 90 days
before the license expiration date to the address on record.
CPE completed early during the current renewal period may not be applied toward the 80-hour requirement for the next license renewal period.
Acceptable programs of study
California accepts CPE credits for programs offered by sponsors listed on the NASBA National Registry. Only interactive continuing education courses are accepted for CPA license renewal.
California does not accept CPE in personal growth, self-realization, spirituality, personal health or fitness, sports and recreation, or foreign languages and cultures.
Credit increments
Credit may be earned in 0.2- and 0.5-hour increments after the first full hour for group study and blended learning. Nano Learning credits are accepted in 0.2-hour increments. Nano Learning credits may not be applied toward ethics,
fraud or Regulatory Review requirements.