California CPA (Certified Public Accountant) Continuing Education Requirements
Requirements Overview
California mandates 80 hours of continuing professional education for each two-year renewal cycle. Licensees must earn at least 20 hours annually, with a minimum of 12 in technical subjects. At least 40 of the total 80 hours must be technical. Renewal falls on the last day of the CPA's birth month.
All CPAs must complete 4 hours of ethics per cycle plus a Board-approved Regulatory Review course every six years. The Regulatory Review is separate from ethics and cannot be used interchangeably. CPAs licensed after July 1, 2024 must complete the Regulatory Review at their first renewal.
CPAs performing attest services have additional subject-area mandates: 24 hours in accounting and auditing (or 24 in government auditing for those in that space), plus 4 hours of fraud education. CPAs doing only preparation engagements need 8 hours in that area plus the 4 fraud hours. Prohibited topics include personal growth, spirituality, and recreation.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 4 | Every renewal | Ethics hours are not interchangeable with Regulatory Review hours. Minimum 1 hour per ethics course. |
| Regulatory Review | 2 | Every 3rd renewal | Board-approved Regulatory Review course required every 6 years. Not interchangeable with ethics. New licensees (licenses issued on or after July 1, 2024) must complete at first renewal. CalCPA Professional Ethics Exam (PETH) may substitute. Self-study format requires final exam with 90+ score. |
| Government Auditing | 24 | Every renewal | Required only for CPAs performing government auditing engagements. Must also complete 4 hours of fraud CE. The 24 hours are in addition to general CE requirements but count toward the 80-hour total. |
| Accounting & Auditing (A&A) | 24 | Every renewal | Required for CPAs performing non-governmental accounting and auditing engagements. Must also complete 4 hours of fraud CE. |
| Fraud | 4 | Every renewal | Required for CPAs subject to Government Auditing, A&A, or Preparation Engagement requirements. Cannot be applied to ethics or regulatory review. |
| Preparation Engagement | 8 | Every renewal | Required for CPAs performing preparation engagements only (not subject to A&A or Government Auditing). Must also complete 4 hours of fraud CE. |
First Renewal vs. Standard Renewal
Exemptions
- Inactive Status — CPAs on inactive status are not required to complete CPE. Must convert to active status and meet CE requirements before practicing.Must complete 80 hours of CE in the two years preceding conversion to active statusMust submit fingerprints for background check per CCR section 37.5
- New Licensee (Less Than 6 Months) — No CE required if time between license issuance and first expiration is less than six months.
How You Can Complete Your CE
Provider Requirements
California accepts CPE credits for programs offered by NASBA National Registry sponsors. Board-approved providers required for Regulatory Review courses.
Tips for California CPAs
- Ethics and Regulatory Review are separate requirements — completing one does not satisfy the other. Track your 6-year Regulatory Review cycle carefully.
- If you perform any attest or audit work, budget for the extra 24 hours in A&A plus 4 fraud hours within your 80-hour total.
- Nano Learning credits are accepted in 0.2 increments but cannot count toward ethics, fraud, or Regulatory Review requirements.
- No carry-over is allowed between cycles. Hours earned for early renewal do not count toward the next period.