California Board of Accountancy

Continuing Education (CE) Providers

Can I advertise my course as meeting California's continuing education (CE) requirements?

You may advertise your course as following the provider requirements outlined in sections 88.1 and 88.2 of the CBA Regulations. You may not state, or in any way imply, that your course has been approved or endorsed by the CBA.


How do I obtain CBA approval for my course?

The CBA does not pre-approve courses other than the Regulatory Review course. To be a qualified CE provider for California-licensed CPA's your course must meet the requirements outlined in sections 88.1 and 88.2 of the CBA Regulations.


If you would like to offer a Regulatory Review course, you must complete a Regulatory Review Course Initial Application Package (CE-RR-1).


Does my course need to be approved by the National Association of State Boards of Accountancy (NASBA)?

No, the CBA does not participate in NASBA's Statement on Standards for Continuing Professional Education Programs.


Will the CBA review the educational goals and learning objectives for a course I am developing?

The CBA does not pre-approve or register providers of CE courses other than the Regulatory Review course. It is the responsibility of the course provider to review and comply with the guidelines set forth in sections 88.1 and 88.2 of the CBA Regulations. The requirements for offering a Board-approved Regulatory Review course are set forth in section 87.9 of the CBA Regulations.


How long am I required to retain records of attendance?

Effective January 1, 2014, CE providers will be required to retain all records of attendance for five years, with the exception of any providers that the CBA has pre-approved to offer the Regulatory Review course, in which case, the certificates must be retained for eight years.


What information must be included on the certificate of completion?

The certificate of completion must included the following:

  • the name of the licensee
  • course title or description
  • location of the course
  • date of completion
  • name of the school, firm or organization providing the course
  • method of study
  • number of hours earned
  • subject areas covered
  • verification certified by a program provider representative such as a signature or seal.

Is there a specific format for the certificate of completion?

You may format the certificate of completion in any manner you choose, so long as it contains all of the required information.


How long am I required to retain the written education goals, learning objectives, and course syllabus?

Effective January 1, 2014, CE providers will be required to retain the written education goals, learning objectives, and course syllabus for five years, with the exception of any providers that the CBA has pre-approved to offer the Regulatory Review course, in which case, the education goals, learning objectives, and course syllabus must be retained for eight years.