California

CPE Solutions, LLC dba Professionals Publishing Group NASBA Registry ID #111907

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, 20 hours yearly minimum, 40 hours in technical subjects, 12 hours yearly minimum in technical subjects
 
Ethics Required:  4 hours 

Regulatory Review Requirement: A 2 hour, board approved, Regulatory Review course is due every 6 years.​
 
Subject Breakdown:

• 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.
• 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.
• If the individual only performed preparation engagemnts as their highest level of service, 8 hours of CE specific to preparation engagements or accounting and auditing are required.
• 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. . 
• 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. 

 
Credit Limits:
The maximum credit for instructors is 50%. Nontechnical subject areas such as communication skills, word processing, sales, marketing, motivational techniques, negotiation skills, office management, practice management, and personnel management are limited to 50% max. The maximum credit for writing articles/books/etc is 25% of the total requirement. 
 
Other State Policies:
Learning or teaching the use of accounting software qualifies as general CE in the technical subject area but not as A&A credit. 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 self-study continuing education courses will be accepted by the Board for CPA/PA license renewal. For additional information concerning these requirements, you may contact the Board's Renewal staff by e-mail at renewalinfo@cba.ca.gov. 
 
Contact Info:
California Board of Accountancy
2000 Evergreen Street, Suite 250
Sacramento, California 95815-3832
Phone: 916-263-3680
Fax: 916-263-3675
Email: pbowers@cba.ca.gov
Web address: http://www.dca.ca.gov/cba