California
What is the license renewal date for California?
For California, license renewal date is Last day of birth month in odd or even year corresponding to the odd or even year of birth; cpe reporting period is Biennial on the last day of birth month in odd or even year corresponding to the odd or even year of birth; general cpe hours requirement is 80 hours 20 hour yearly minimum 40 hours in technical subjects 12 hours yearly minimum in technical subjects; ethics cpe requirement is Four (4) hours; date of last revision is 3/29/2023, verified against its source on 2026-11-10.
General Requirements 80 hours 20 hour yearly minimum 40 hours in technical subjects 12 hours yearly minimum in technical subjects
— nasbaregistry.org, retrieved 2026-09-01
- Jurisdiction
- California our reading
- License renewal date
- Last day of birth month in odd or even year corresponding to the odd or even year of birth verified
- CPE reporting period
- Biennial on the last day of birth month in odd or even year corresponding to the odd or even year of birth verified
- General CPE hours requirement
- 80 hours 20 hour yearly minimum 40 hours in technical subjects 12 hours yearly minimum in technical subjects verified
- Ethics CPE requirement
- Four (4) hours verified
- Other subject area requirements
- Government Auditing: 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. Accounting & Auditing: 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. Preparation Engagement: If the individual only performed preparation engagements as their highest level of service, 8 hours of CE specific to preparation engagements or accounting and auditing are required. Fraud: For licensees who are subject to the A&A,Government or Preparation Engagement CE requirement, an additional four (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. Technical: A minimum of 50% (at least 40 hours) must be in technical subject areas such as accounting, auditing, fraud, taxation, consulting, financial planning, business law, economics, management services, statistics, 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. verified
- Date of last revision
- 3/29/2023 verified
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
Where each value comes from
This source states these in separate places, so each value is shown with the passage that states it.
License renewal date
License Renewal Date Last day of birth month in odd or even year corresponding to the odd or even year of birth
CPE reporting period
CPE Reporting Period Biennial on the last day of birth month in odd or even year corresponding to the odd or even year of birth
Ethics CPE requirement
Ethics Requirement Four (4) hours
Other subject area requirements
Other Subject Area Requirements Government Auditing: 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. Accounting & Auditing: 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. Preparation Engagement: If the individual only performed preparation engagements as their highest level of service, 8 hours of CE specific to preparation engagements or accounting and auditing are required. Fraud: For licensees who are subject to the A&A,Government or Preparation Engagement CE requirement, an additional four (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. Technical: A minimum of 50% (at least 40 hours) must be in technical subject areas such as accounting, auditing, fraud, taxation, consulting, financial planning, business law, economics, management services, statistics, 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.
Date of last revision
Date of Last Revision: 3/29/2023
— all from nasbaregistry.org, retrieved 2026-09-01
Source
- nasbaregistry.orghttps://www.nasbaregistry.org/cpe-requirements/california