California Board of Accountancy

Accounting and Auditing, Government Auditing, plus Fraud CE

Accounting and Auditing plus Fraud CE

If you planned, directed, or performed a substantial portion of the work or reported on an audit, review, compilation or attestation service of a non-governmental agency, you must complete 24 hours of continuing education (CE) in courses that focus on accounting and auditing (A&A) and four hours of Fraud CE. The A&A and Fraud CE requirements will fulfill 28 technical hours of the total 80-hour CE requirement.


If you prepared and reported on only one financial statement, even if another person reviewed and signed the report, you are considered to have performed a substantial portion of the work. When another person is responsible for signing the report both the preparer and signer must meet the A&A and Fraud CE requirement. You are also subject to the A&A requirement even if the only financial statements submitted to a client were "restricted for management or internal use only" and were not intended for use by third parties. It is your responsibility to determine if the work you performed qualifies under this requirement, the CBA does not make that determination.


The CE must be completed during the same two-year period as the work is performed. Acceptable A&A course subject matter includes financial statement preparation and/or reporting, audits, reviews, compilations, industry accounting, attestation or assurance services. Fraud CE course work must be specifically related to the prevention, detection, and/or reporting of fraud affecting financial statements.

A&A Extension

If you intend to renew your license in an active status and have completed 80 hours of CE, but have not completed the 24 hours of A&A or four hours of Fraud CE because you became subject to the requirement during the last six months of the two-year license renewal period, you qualify for a six-month extension.


You may request an extension by completing question 11 on the license renewal application. The A&A and Fraud CE hours completed within the extension period may be used as part of the 80 hours of CE required for the next license renewal period. However, if you are again subject to the same requirement, an additional 24 hours of A&A and four hours of Fraud CE must be completed to meet the next license renewal period requirements.

Government Auditing plus Fraud CE

If you planned, directed, or conducted a substantial portion of the field work or reported on a financial or compliance audit of a governmental agency you must complete 24 hours of CE in courses that focus on governmental accounting, auditing or related subjects and four hours of Fraud CE. The government auditing and Fraud CE requirements will fulfill 28 technical hours of the total 80-hour CE requirement.


A governmental agency is defined as any department, office, commission, authority, board, government-owned corporation, or other independent establishment of any branch of federal, state or local government. If you prepared and reported on only one financial or compliance audit, even if another person reviewed and signed the report, you are considered to have conducted a substantial portion of the work. When another person is responsible for signing the report, both the preparer and signer must meet the government auditing and Fraud CE requirement. It is your responsibility to determine if the work you perform qualifies under this requirement, the CBA does not make that determination.


The CE must be completed during the same two-year period as the work is performed. Acceptable government auditing courses are those which maintain or enhance knowledge of governmental operations, laws, regulations or reports; any special requirements of governmental agencies; subjects related to the specific or unique environment in which the audited entity operates; and other auditing subjects which may be appropriate to the government auditing engagements. Fraud CE course work must be specifically related to the prevention, detection, and/or reporting of fraud affecting financial statements.

If you meet the government auditing and Fraud CE requirement you are deemed to have met the A&A requirement.

Government Auditing Extension

If you intend to renew your license in an active status and have completed 80 hours of CE, but have not completed the 24 hours of government auditing or four hours of Fraud CE because you became subject to the requirement during the last six months of the two-year license renewal period, you qualify for a six-month extension.


You may request an extension by completing question 11 on the license renewal application. The government auditing and Fraud CE hours completed within the extension period may be used as part of the 80 hours of CE required for the next license renewal period. However, if you are again subject to the same requirement, an additional 24 hours of government auditing and four hours of Fraud CE must be completed to meet the next license renewal period requirements.