California Board of Accountancy

Continuing Education Quick Reference Guide

Active Status License Renewal beginning January 1, 2014:

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 Government Auditing or Accounting and 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 four hours of Fraud CE specifically related to the prevention, detection, and/or reporting of fraud affecting 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, 2014:

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 Government Auditing or Accounting and 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 four hours of Fraud CE specifically related to the prevention, detection, and/or reporting of fraud affecting 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.
  • Section 37.5 of the CBA Regulations requires, as a condition of license renewal, criminal background checks for all licensees who have either not been previously fingerprinted as a condition of licensure or for whom no record of the licensee's fingerprints exists in the Department of Justice's criminal offender record identification database. The CBA shall not return a license to active status until the licensee has complied with this requirement. Therefore, if you are subject to the fingerprint requirement and your most recent license renewal occurred between December 31, 2013 and the date you submit a status conversion request, you must submit fingerprints and successfully complete a state and federal background search as a condition of status conversion. Those who renew in an inactive or retired status, or who are actively serving in the United States military are exempt from this requirement. Additional information regarding this requirement can be found on the Fingerprinting FAQ webpage.