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; other subject area requirements is Regulatory Review: A two (2) hour, board approved, Regulatory Review course is due every 6 years. For those licensed 2024 and forward, a two (2) hour Regulatory Review course must be completed between the initial license date and the first license expiration date. 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, recorded from its source on 2026-08-12.
- 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
- Regulatory Review: A two (2) hour, board approved, Regulatory Review course is due every 6 years. For those licensed 2024 and forward, a two (2) hour Regulatory Review course must be completed between the initial license date and the first license expiration date. 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
- 3/29/2023 verified
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What the source says
<https://www.nasbaregistry.org/cpe-requirements/cpe-requirements/california> California CPE Requirements California Date of Last Revision: 3/29/2023 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 Biennial on the last day of birth month in odd or even year corresponding to the odd or even year of birth General Requirements 80 hours 20 hour yearly minimum 40 hours in technical subjects 12 hours yearly minimum in technical subjects Ethics Requirement Four (4) hours Regulatory Review Requirement A two (2) hour, board approved, Regulatory Review course is due every 6 years.
— nasbaregistry.org, retrieved 2026-08-12
Source
- nasbaregistry.orghttps://www.nasbaregistry.org/cpe-requirements/california