California Board of Accountancy

New Continuing Education Requirements

The CBA has adopted changes to the continuing education (CE) requirements in Article 12 of the CBA Regulations. The new CE requirements are designed to ensure licensees receive more frequent exposure to ethics education while continuing to receive exposure to the California Accountancy Act and CBA Regulations. Additionally, licensees will be required to complete a minimum amount of CE yearly.

The following requirements took effect on January 1, 2010:

  • To renew a license in an active status, four hours of ethics education must be completed in the two-year period immediately preceding license expiration.
  • A two-hour Board-approved Regulatory Review course must be completed once every six years as a condition of active license renewal. A licensee's previous due date for the Professional Conduct and Ethics course is now the licensee's Regulatory Review course due date.
  • As part of the total 80 hours of CE required to renew a license from an inactive status to an active status, a minimum of 20 hours of CE must be completed in the one-year period immediately preceding the time of license renewal, including a minimum of 12 hours in technical subject matter.
  • As part of the total 80 hours of CE required to convert a license from an inactive status to an active status, a minimum of 20 hours of CE must be completed in the one-year period immediately preceding the time of status conversion, including a minimum of 12 hours in technical subject matter.

The following requirement took effect on January 1, 2012:

  • As part of the total 80 hours of CE required to renew a license in an active status, a minimum of 20 hours of CE, including a minimum of 12 hours in technical subject matter, must be completed in each year of the two-year license renewal period.

For a breakdown of the CE requirements based on the type of renewal and date of submission, please view the Continuing Education Quick Reference Guide.