If you engage in the practice of public accountancy, you are required to hold a license in active status. Active renewal means that you completed the required hours of CE, submitted the required renewal information, and paid the license renewal fee and any applicable delinquency fee. As a condition of renewal in active status, you must complete at least 80 hours of required CE in the two-year period immediately preceding license expiration.

If you are not practicing public accountancy, you may renew your license in inactive status without completing CE. However, you must pay the renewal fee and submit a renewal form to maintain a current license. An inactive license may be converted to active status prior to the next expiration date by applying for license conversion on the License Status Conversion Form from Inactive to Active License Status. The license will not become active until it has been processed and approved by the CBA.

Yes, you may download a copy of the CE Reporting Worksheet (Side 2 of the Renewal Form) at the Board's website, or request a copy from the Renewal Unit.

If you use a CPA or PA designation soliciting, advertising for clients, or signing a tax return, you must have a current, active license. Under Business and Professions Code Sections 22250-22258, tax preparers must meet special bonding and continuing education requirements as well as other requirements. With current active licenses, CPAs or PAs, enrolled agents, and attorneys are exempt from these special requirements. CPAs and PAs must instead meet the continuing education and other requirements of the CBA.

To qualify as acceptable CE, a program must contribute directly to your professional competence as a licensee in public practice. Among the qualifying programs are:

• Professional development programs of national and state accounting organizations.
• Technical sessions at meetings of national and state accounting organizations and their chapters which are designed as formal educational programs.
• University or college courses.
• Other formal educational programs, provided the program meets the required standards.

If your total CE requirement is less than 80 hours for license renewal, you are not required to complete the eight-hour fraud CE requirement.

Yes, 100 percent of the CE requirements may be completed in qualifying self-study programs.

The following activities qualify for CE, but you are only allowed to claim up to 25 percent of the required CE hours:

• Writing published articles and books, provided the publisher is not under the control of the licensee.
• Writing instructional materials for any continuing education program, which meets the requirements of Regulation Sections 88(a), 88.1, and 88.2.
• Writing questions for the Uniform Certified Public Accountant Examination.