California Board of Accountancy

Selecting a Continuing Education Course

It is your responsibility to determine if a continuing education (CE) course meets the requirements set forth in the CBA Regulations. With the exception of the Regulatory Review course, the CBA does not pre-approve courses or providers. The following information is intended to assist licensees in selecting a CE course or program.


The prevailing consideration in determining whether a specific course or program qualifies as CE is that it must be a formal course or program of learning that contributes directly to the professional competence of a licensee in public practice. Courses or programs in the following subject areas are not acceptable CE: personal growth, self-realization, spirituality, personal health and/or fitness, sports and recreation, foreign languages and cultures, and other subjects that will not add to the professional competency of a licensee in public practice.


When selecting a CE course or program, you should ask the following questions:

Live Presentations:

  • Does the provider retain attendance records?
  • Does the provider have written educational goals and specific learning objectives, as well as a syllabus?
  • Does the provider issue certificates of completion?

Self-Study:

  • Does the provider have written educational goals and specific learning objectives, as well as a syllabus?
  • Does the provider require a passing score on a test given at the conclusion of the course or program?
  • Does the provider issue certificates of completion?
  • Is the course or program interactive?

NOTE: Effective January 1, 2014, the final exam for self-study courses shall not include true/false type questions.


  • Only interactive self-study courses are accepted. For a course or program to be considered interactive, it must meet the following criteria:
  • Require frequent participant responses to questions that test for understanding of the material presented.
  • Provide evaluated feedback to incorrectly answered questions by specifying why the particular answer is wrong.
  • Provide reinforcement feedback to correctly answered questions by restating and explaining why the selected answer is correct.

Webcast:

  • Does the provider monitor attendance throughout the program and retain attendance records?
  • Does the provider have a live instructor and a feature allowing participants to send questions/comments directly to the instructor and receive answers during the program?
  • Does the provider have written educational goals and specific learning objectives, as well as a syllabus?
  • Does the provider issue certificates of completion?
  • Does the provider have a written policy to address rescheduling and the granting of partial credit in the event of a technology failure?
  • If the CE course is a rebroadcast of an archived or recorded webcast program, does the provider have a live subject matter expert present to facilitate and answer questions? If not, does the webcast fulfill the self-study requirements?
  • If viewing a webcast as part of a group for CE, does the provider have a facilitator present to log into the program to ask questions on behalf of the group, as well as to document and verify group participation and attendance?


The CBA recommends that you become familiar with Article 12 of the CBA Regulations governing CE. Article 12 provides guidance on proper reporting of CE, retention of certificates of completion, and information regarding alternative methods of earning CE credits, such as being an instructor or author.