California CPA CPE Requirements

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California CPA CPE Requirements

NASBA CPE Sponsor ID: 109414

California Acceptance: WebCE's courses are written to follow the provider requirements outlined in sections 88.1 and 88.2 of the CBA Regulations.

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What are the CPA CPE requirements for California?

Total CPE Requirement: 80 hours

Technical: Minimum 40 hours of technical subject areas such as accounting, auditing, fraud, taxation, consulting, financial planning, business law, management services, regulatory ethics
Ethics: 4 hours
Regulatory Review: 2 hours of a board-approved course, due every 6 years.

Annual CPE Requirement: 20 hours, 12 of which must be in technical subject matter

Are there any subject area requirements for California CPA CPE?

General Requirements

Ethics: 4 hours
Technical: Minimum 40 hours of technical subject areas such as accounting, auditing, fraud, taxation, consulting, financial planning, business law, management services, regulatory ethics
Regulatory Review: 2 hours of a board-approved course, due every 6 years

Requirements for CPAs Working in Governmental Auditing

Ethics: 4 hours
Technical: Minimum 40 hours of technical subject areas
Regulatory Review: 2 hours of a board-approved course, due every 6 years
Governmental Accounting, Auditing: Minimum 24 hours
Fraud: Minimum 4 hours

Requirements for CPAs Working in Accounting & Auditing

Ethics: 4 hours
Technical: Minimum 40 hours of technical subject areas
Regulatory Review: 2 hours of a board-approved course, due every 6 years
Accounting & Auditing: Minimum 24 hours
Fraud: Minimum 4 hours
Preparation Engagements: Minimum 8 hours related to Preparation Engagements or Accounting & Auditing that includes financial statement preparation and 4 hours of Fraud CE related to the detection and/or reporting of fraud in financial statements

Requirements for CPAs Working in Fraud Detection & Reporting

Ethics: 4 hours
Technical: Minimum 40 hours of technical subject areas
Regulatory Review: 2 hours of a board-approved course, due every 6 years
Fraud: Minimum 4 hours

Fraud CE is specifically related to the detection and/or reporting of fraud in financial statements.

Can CPA CPE courses be repeated?

Courses cannot be repeated more than once in a 2 year license term.

When does CPA CPE have to be completed?

Last day of licensee's birth month biennially

Odd or even year based on licensee's birth year

Are there any CPA CPE credit type limits?

Instruction: Maximum 40 hours
Published Materials: Maximum of 20 hours
Nontechnical subjects: Maximum 40 hours
Nontechnical subjects include: Business management, Communications and Marketing, Computer software and applications, Personal development, Human resources, Production or operations management

Can CPA CPE course hours carry over to the next renewal cycle?

Excess hours earned in a CPE cycle may not be carried forward to a subsequent CPE cycle.

What is the California CPA license renewal process?

All CPAs are required to renew online. The CPA must provide required information for all CPE courses completed within the two years preceding the license expiration date.

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What are the WebCE California CPE course requirements?

WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
Passing score: 70%
If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

What is the access period for WebCE California CPE courses?

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

How often does WebCE report California CPE course completions?

WebCE does not report CPE course completions to the California State Board of Public Accountancy.

Does WebCE supply a certificate of completion for California CPE courses?

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 5 years (8 years for a regulatory review course) following the completion of each reporting activity.

Are there any CPE exemptions?

The Board may grant a regular CE extension or exemption to a licensee for the following causes:

Health
Active duty with the Armed Forces of the United States
Other good cause

No extension or exemption shall be made solely because of age or workload constraints. In order to receive an exemption from CPE, a qualifying individual must submit a written request for an exemption to the Board.

Who to contact for additional questions

California Board of Public Accountancy

Phone: 916-263-3680
Fax Number: 916-263-3674
Mailing Address: 2450 Venture Oaks Way, Suite 300 Sacramento, CA 95833-3291
Website: California Board of Accountancy

NASBA Registry

Website: www.nasbaregistry.org

This information is based on state laws and regulations and is subject to change. WebCE makes every effort to make sure this information is current and accurate, however, WebCE is not engaged in rendering legal or professional advice and shall not be held responsible for inaccuracies contained herein. We urge you to check with your state's licensing department for complete and current information about its licensing rules and requirements.

Last updated on 11/29/2023

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