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California CPA CPE Requirements

Know Your Requirement

CPE Requirements California CPA Overview

CPE Requirements80 hours every two years, with 20 hours annually. 
License Renewal PeriodLast day of birth month biennially, odd or even year corresponding to the odd or even year of birth.
CPE Reporting CycleLast day of birth month biennially, odd or even year corresponding to the odd or even year of birth.
Ethics RequirementFour (4) hours of qualifying ethics in every two years.
Carryover creditCalifornia CPAs cannot carry over excess credits to the next reporting cycle.
Subject Area Restriction
  • Min. 40 hours of CPE must be technical, with a Max. of 40 hours in non-technical subjects.  
  • A 2-hour Regulatory Review course is required every 6 years, approved by the board 
  • Complete 24 hours in government accounting or auditing if you’ve audited a governmental agency in the last two years. 
  • Complete 24 hours of A&A CE if you’ve worked on audits, reviews, compilations, or attestations for a non-governmental agency in the same period. 
  • Complete 8 hours in preparation engagements or A&A if preparation engagements of financial statements were your highest service level in the last two years.

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Simplifying Regulations for 2024

California CPE RequirementCalifornia CPAs are required to complete 80 hours every two years, with a minimum of 20 hours per year.
Initial CPE HoursNew licensees require pro-rated CPE of 20 hours for each full six-month period until the first expiration date, typically under 80 hours, and must complete a Board-approved R&R course for their first renewal if issued on or after July 1, 2024. View more 
Ethics Requirement Four (4) hours of qualifying ethics in every two years. View more
Content Requirement
  • Min. 40 hours of CPE must be technical, with a Max. of 40 hours in non-technical subjects. 
  • A 2-hour Regulatory Review course is required every 6 years, approved by the board. (Click here to access the course)   
  • Complete 24 hours in govt. accounting, auditing, or related subjects if you planned, directed, conducted, or reported on audits of a governmental agency in the last two years. 
  • Complete 24 hours of accounting and auditing (A&A) CE if you worked on audits, reviews, compilations, or attestations for a non-governmental agency in the same period. 
  • Complete 8 hours in preparation engagements or A&A if you performed preparation engagements of financial statements as your highest service level during the last two years. 
  • Complete 4 hours of fraud CE related to the prevention, detection, and reporting of fraud affecting financial statements if you are subject to the govt. auditing, A&A, or preparation engagement CE requirements. View more
Subject AreasNo specific subject areas are specified, but NASBA-approved fields are accepted. View more
Learning ModesMax. 80% of CPE can be through self-study.
Eligible Learning Activities
Includes Group Internet Based, QAS Self-Study, Blended Group, Nano Learning, University/college courses, Private institutions, and more.
CPE DeadlineCPE credits must be completed by the last day of birth month biennially, odd or even year corresponding to the odd or even year of birth.
Fast Track CPE
Our Fast Track California CPE packages are expertly curated bundles that meet California CPAs’ exact continuing education requirements. Save significant time selecting individual courses by choosing our comprehensive packages that cover all your CPE needs. View more
Reporting
CPE credits must be reported by the last day of birth month biennially, odd or even year corresponding to the odd or even year of birth.
License Renewal
Renew your CPA license by the last day of birth month biennially, odd or even year corresponding to the odd or even year of birth. Failure to renew by this date may result in the license will be placed in a delinquent status. A delinquent status means that the license has expired. View more
Carry ForwardCalifornia CPAs cannot carry over excess credits to the next reporting cycle.
Record Retention
Maintain records of completed CPE credits for 5 years as they may be subject to audit by the state board. View more. View more.
Renewal FeesThe renewal fee for California CPAs is $280. View more

Do MY-CPE Courses Qualify for CPE in the State of California? Yes!

California accepts continuing education courses from NASBA sponsors, and MY-CPE is a registered sponsor and specializes in various learning formats, including - 

  • Group Internet Based, 
  • QAS Self-Study, 
  • Group Live, and 
  • Nano Learning.

You can verify our NASBA sponsorship under MY-CPE LLC on the NASBA Registry. For convenient access to our courses, click here to explore the MY-CPE course catalog. We offer an all-inclusive subscription model, similar to Netflix, where a single subscription gives you access to the largest online course catalog. Plus, our subscription rates are 60% lower than other platforms. Subscribe today!

Contact Information for the California State Board of Public Accountancy

California Board of Accountancy  
2450 Venture Oaks Way, Suite 300  
Sacramento, CA 95833  
Phone: 916-263-3680  
Fax: 916-263-3674  
Email: examinfo@cba.ca.gov
Website: California Board of Accountancy

Disclaimer: We regularly update our website to ensure the information regarding California’s CPE requirements is current and accurate. However, for your complete understanding and to ensure compliance, we strongly advise you to visit the official state requirements page for the most up-to-date and definitive information.

Complete California CPA CPE Requirements

MY-CPE provides top-notch courses that meet all California CPA CPE requirements, including the latest updates for 2024. Our expert-led content is specifically designed to fulfill California CPA license CPE requirements, ensuring compliance and professional growth. Easily navigate our user-friendly platform to find courses that address CPA CPE requirements in California, including ethics CPE requirements. With MY-CPE, you receive high-quality education tailored to your needs. Stay ahead in your career with our engaging and informative courses. Choose MY-CPE to efficiently meet your continuing education needs and excel in your profession.

Individual Subscription

With Subscription, you get access to everything you need to stay compliant, Here’s what’s included:

  • true true 13,000+ Hrs of approved Content
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  • true true 100+ Ethics Courses Included
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Frequently Asked Questions

California CPAs must complete 80 hours of CPE every two years, with a minimum of 20 hours annually.

New licensees must complete pro-rated CPE of 20 hours for each full six-month period until their first expiration date. They must also complete a Board-approved Regulatory Review course for their first renewal if issued on or after July 1, 2024.

Yes, California CPAs must complete 4 hours of qualifying ethics CPE every two years. Click here to view ethics courses on myCPE.

Yes, there is a minimum content requirement. 

  • Min. 40 hours of CPE must be technical, with a Max. of 40 hours in non-technical subjects. 
  • A 2-hour Regulatory Review course is required every 6 years, approved by the board. (Click here to access the course)   
  • Complete 24 hours in govt. accounting, auditing, or related subjects if you planned, directed, conducted, or reported on audits of a governmental agency in the last two years. 
  • Complete 24 hours of accounting and auditing (A&A) CE if you worked on audits, reviews, compilations, or attestations for a non-governmental agency in the same period. 
  • Complete 8 hours in preparation engagements or A&A if you performed preparation engagements of financial statements as your highest service level during the last two years. 
  • Complete 4 hours of fraud CE related to the prevention, detection, and reporting of fraud affecting financial statements if you are subject to the govt. auditing, A&A, or preparation engagement CE requirements. View more

While no specific subject areas are outlined, NASBA-approved fields of study are accepted by Arkansas State Board of Accountancy.

No, California CPAs can complete up to 80% of their CPE hours through self-study.

Eligible learning activities include Group Internet-Based, QAS Self-Study, Blended Learning, Nano Learning, University/college courses, and more.

The CPE credits must be completed by the last day of the CPA’s birth month, in either an odd or even year, depending on the CPA's birth year.

Fast Track CPE from myCPE offers expertly curated California CPE packages that meet the state’s continuing education requirements. These comprehensive packages cover all your CPE needs and save time selecting individual courses.

The reporting period for CPE is biennial, with the reporting due by the last day of the CPA’s birth month, in an odd or even year, corresponding to their birth year.

California CPAs must renew their licenses by the last day of their birth month biennially, based on whether the year of birth is odd or even

No, California CPAs cannot carry over excess CPE credits to the next reporting cycle.

California CPAs must retain records of completed CPE credits for 5 years, as they may be subject to audits by the state board.

The renewal fee for California CPAs is $280. Click here for more details. 

California CPAs can visit the California Board of Accountancy website for more FAQs and details on CPE requirements and regulations. 

Failure to meet CPE requirements by the renewal date will place the CPA license in delinquent status, resulting in license expiration. Additional penalties may apply depending on the length of non-compliance.

Yes, California Board of Public Accountancy accepts courses if the provider is approved by NASBA. As a NASBA-approved provider (143597), our courses are aligned with California CPE regulations. You can refer to the "QUALIFIES FOR" section on each course page to check eligibility.