California Board of Accountancy

Continuing Education Quick Reference Guide

Active Status License Renewal beginning January 1, 2012:

Complete the license renewal application and CE Reporting Worksheet, documenting completion of the required CE hours listed below, and submit along with the license renewal fee in the envelope provided with your license renewal application.


A total 80 hours of CE must be completed in the two-year period immediately preceding license expiration, including:

  • A minimum of 20 hours completed during each year of the two-year license renewal period, including 12 hours in technical subject matter.
  • Four hours of ethics education.
  • A two-hour Board-approved Regulatory Review course if more than six years have lapsed since you last completed a Board-approved Regulatory Review or PC&E course.
  • If subject to the Accounting and Auditing or Government Auditing CE requirement, as described in Sections 87(c) and 87(d) of the CBA Regulations, you must complete 24 hours of CE as described in those sections.
  • If you are subject to this requirement you must complete eight hours of Fraud CE specifically related to the detection and/or reporting of fraud in financial statements in addition to the 24 hour requirement, as described in Section 87(e) of the CBA Regulations.
  • The remaining hours may be completed in qualifying technical or non-technical subject matter of your choosing, so long as a minimum of 40 hours are completed in technical subject matter.

Status Conversion beginning January 1, 2010:

Complete the Status Conversion Form documenting completion of the required CE hours listed below.


A total of 80 hours of CE must be completed during the two-year period preceding status conversion, including:

  • A minimum of 20 hours completed within the one-year period immediately preceding license status conversion, including 12 hours in technical subject matter.
  • Four hours of ethics education.
  • A two-hour Board-approved Regulatory Review course if more than six years have lapsed since you last completed a Board-approved Regulatory Review or PC&E course.
  • If subject to the Accounting and Auditing or Government Auditing CE requirement, as described in Sections 87(c) and 87(d) of the CBA Regulations, you must complete 24 hours of CE as described in those sections.
  • If you are subject to this requirement you must complete eight hours of Fraud CE specifically related to the detection and/or reporting of fraud in financial statements in addition to the 24 hour requirement, as described in Section 87(e) of the CBA Regulations.
  • The remaining hours may be completed in qualifying technical or non-technical subject matter of your choosing, so long as a minimum of 40 hours are completed in technical subject matter.