California Board of Accountancy

Control and Reporting

CALIFORNIA CODE OF REGULATIONS
TITLE 16. Professional and Vocational Regulations
DIVISION 1. Board of Accountancy Regulations

ARTICLE 12 - Continuing Education Rules

§ 89. Control and Reporting.

(a) Upon renewal, a licensee who is required, pursuant to Section 80.2, 81, 87, or 87.1, to obtain continuing education must provide a written statement, signed under penalty of perjury, certifying that the requisite number of continuing education hours has been obtained. The licensee shall disclose the following information concerning courses or programs claimed as qualifying continuing education hours:
(1) Course title or description
(2) Date of completion
(3) Name of school, firm or organization providing the course or program
(4) Method of study, i.e., whether course or program is self-study, live presentation or Group Internet-Based Program (Webcast)
(5) Number of hours earned.
(6) Subject areas as described in Section 87(a)(2) and (3).
(b) If credit is claimed for completing the two hour regulatory review course specified in Section 87.8, a licensee shall obtain and retain for six years after renewal of his/her license, a certificate of completion or its equivalent disclosing the following information:
(1) Name of licensee
(2) Course title
(3) Board-issued approval number for the regulatory review course completed by the licensee
(4) School, firm or organization providing the course
(5) Date of completion
(6) Verification by a program provider representative, such as a signature or seal.
(c) If continuing education credit for attending a continuing education course is claimed, the licensee shall obtain and retain for four years after renewal a certificate of completion or its equivalent disclosing the following information:
(1) Name of licensee in attendance
(2) School, firm or organization conducting course
(3) Location of course attended
(4) Title of course or description of content
(5) Dates of attendance except when the licensee attended a course for academic credit given by a college, university, or other institution of higher learning accredited by an association recognized by the Secretary of the United States Department of Education, in which case the applicant may provide evidence of a grade of pass or "credit" to satisfy this requirement.
(6) Number of hours of actual attendance except when the licensee attended a course for academic credit given by a college, university, or other institution of higher learning accredited by an association recognized by the Secretary of the United States Department of Education, in which case the applicant may provide evidence of a grade of pass or "credit" to satisfy this requirement.
(7) Verification by a program provider representative, such as a signature or seal.
(8) Subject areas as described in Section 87(a)(2) and (3).
(d) If continuing education credit is claimed for completing a self-study course, the licensee shall obtain and retain for four years after renewal a receipt or its equivalent documenting the date of purchase or enrollment and a certificate of completion or its equivalent disclosing the following information:
(1) Name of licensee taking the course
(2) School, firm, or organization providing the course
(3) Title of course or description of contents
(4) Date of completion
(5) Number of hours of continued education credit granted for completing the course.
(6) Subject areas as described in Section 87(a)(2) and (3).
(e) If credit as an instructor, discussion leader, or speaker is claimed, the licensee shall retain for four years after renewal the following information:
(1) School, firm or organization providing course (2) Location of course presented
(3) Title of the course or description of content
(4) Course outline
(5) Dates and evidence of presentation
(6) Number of hours of actual preparation time and presentation time.
(f) If credit is claimed for writing continuing education instructional materials, the following information shall be maintained for four years after renewal:
(1) Name of the course provider or publisher
(2) Title of the course and a description of the instructional materials
(3) Date of completion of the instructional materials or publication date
(4) A copy of the instructional materials
(5) Hours claimed.
(g) If credit for published articles and books is claimed, the following information shall be maintained for four years after renewal:
(1) Name and address of publisher
(2) Title of publication
(3) Brief description
(4) Date(s) of publication
(5) Copy of publication
(6) Hours claimed
(h) If credit for writing questions for the Uniform CPA Examination is claimed, the licensee shall obtain and retain for four years after renewal a letter or other statement from the American Institute of Certified Public Accountants documenting the licensee's participation and the number of hours of continuing education credit the licensee has received.
(i) If credit is claimed for performing a technical review of continuing education instructional materials, the following information shall be maintained for four years after renewal:
(1) Name of the course provider or publisher,
(2) Title of the course and a description of the instructional materials,
(3) Date the review was completed,
(4) A copy of the instructional materials, and
(5) Hours claimed.
(j) The Board may solicit and verify such information. If a licensee is found to have a deficiency, the licensee shall be so notified and shall be required to provide copies of the documentation required by this section.
(k) A licensee who is determined by the Board at renewal not to have completed the required number of hours of qualifying continuing education shall be required to make up any deficiency. A licensee who is required to make up a deficiency shall be ineligible for active status license renewal or conversion to active status pursuant to Section 80.1 until such time as documentation to support the required hours of continuing education for license renewal has been submitted and approved by the Board.
(l) A licensee's willful making of any false or misleading statement, in writing, regarding his/her continuing education shall constitute cause for disciplinary action pursuant to section 5100(g) of the Accountancy Act.


NOTE: Authority cited: Sections 5010 and 5027, Business and Professions Code. Reference: Section 5027, Business and Professions Code.

 

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