California Licensees FAQs

CA CPA Licensees

  • When do I need to renew my license?

    Your CPA/PA license is valid for a two-year period, and expires every other year at midnight on the last day of your birth month. The year of expiration is based upon your birth year. If you were born in an even year, your license will expire each even year; if you were born in an odd year, it will expire each odd year. You can find your license expiration date on your pocket identification card, your license renewal application, or by using the License Lookup feature on the CBA website. A renewal reminder letter will be mailed to your address of record approximately 90 days prior to expiration.

  • How do I complete the renewal of my license?

    CPA and PA renewals are completed online through CBA Connect.

  • I tried paying online, but the system did not allow me to proceed. What should I do?

    Please email renewalinfo@cba.ca.gov for assistance.

  • What happens if I cannot complete my continuing education before my license expires?

    First, consider whether you can complete your continuing education (CE) requirement through a webcast or self-study format. If you are not practicing public accountancy, you may wish to renew inactive and convert to active at a later date. If you need to renew active, and are still unable to obtain all required CE hours, you may request an extension. To do so, please submit the Extension Request Form to the CBA via mail with your renewal application, renewal fee, and supporting documentation. Extensions may only be granted for reasons of health, active duty with the Armed Forces of the United States, or other good cause such as a natural disaster or death of a spouse or immediate family member. Do not renew through CBA Connect if you need an extension on your CE. Please email renewalinfo@cba.ca.gov for more information on how to proceed.

  • I need to change my address. How do I do that?

    To change your address, phone number, or e-mail of record, please create or log in to your CBA Connect account. Changes made through CBA Connect take effect immediately.

    Once logged in to CBA Connect, click on “Profile” at the top of the page. To change an address, click on the edit button in the Mailing Address section. To change a phone number or email of record, click on the pencil icon located next to the item you wish to edit.

    Note: You cannot change your user ID. The User ID will always be the email you signed up with; however, if you change your email you will receive your CBA Connect messages through the new email.

    Addresses of record are made available to the public (BPC section 27).

  • I need to convert my status to active. How do I do that?

    Please fill out the License Status Conversion Form, then scan and email the application and related CE records to renewalinfo@cba.ca.gov.

  • I didn’t get my renewal application in the mail. Can you help?

    The CBA is no longer sending renewal application by mail. Licensees who are delinquent less than 20 months may renew through CBA Connect. You do not need a paper application to renew through CBA Connect.

    If you are more than 20 months delinquent, please contact renewalinfo@cba.ca.gov for a multi-cycle renewal application.

  • What is an active renewal?

    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.

  • What is an inactive renewal?

    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 Application from Inactive to Active License Status and meeting all license status conversion requirements. The license will not become active until it has been processed and approved by the CBA.

  • If I only do tax returns, can I renew my license in inactive status?

    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 (BPC) 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.

  • What types of courses qualify as CE?

    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 I am a new licensee with a prorated A & A or government CE requirement, am I required to complete the four-hour fraud CE course?

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

  • Can I do my CE by self-study?

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

  • Besides courses and self-study, what activities qualify as CE?

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

    • o Writing published articles and books, provided the publisher is not under the control of the licensee, and the article/book would contribute to his/her competence.
    • o Writing instructional materials for any continuing education program, which meets the requirements of Regulation sections sections 88(a)(1), 88.1, and 88.2.
    • Writing questions for the Uniform Certified Public Accountant Examination.
  • Do I need to report for peer review?

    Section 45 of the CBA Regulations requires firms, including sole proprietorships, to report peer review information at the time of license renewal. CPAs/PAs practicing as sole proprietors are required to report to the CBA peer review information as required on the Peer Review Reporting Form (commonly known as the PR-1 Form) at the time of license renewal. Although not all sole proprietors are required to undergo peer review, all sole proprietors must report peer review information to the CBA by completing and submitting the PR-1 Form with their license renewal application. The PR-1 form can be found on the CBA Website.

  • Am I subject to fingerprinting?

    Licensees renewing in an active license status who either have not been previously fingerprinted, or for whom no electronic fingerprint records exist in the Department of Justice's criminal offender record identification database, will be required to undergo the fingerprint process as a condition of license renewal. Licensees who have renewed their license in an active status after January 1, 2014 have likely already met the requirement to submit fingerprints. If you are required to obtain fingerprints, you will receive a notification from the CBA informing you how to complete the process and all necessary forms. Licensees actively serving in the United States military are exempt from this requirement. Additional information regarding this requirement can be found on the Fingerprinting FAQs webpage.

  • Are there special requirements for renewing an expired license?

    Under normal circumstances, to renew a license in an active status, a total of 80 hours of qualifying CE must be completed during the 24-months immediately preceding license expiration. If you are a new licensee, or you recently converted your license to an active status, you most likely have a pro-rated CE requirement, which requires you to complete less than 80 hours of CE.

    Under the new requirement, effective January 1, 2014, if you allow your license to expire and go delinquent, you will now be required to complete an additional 20 hours of CE for each full six-month period from the date of license expiration through the date you apply for license renewal, up to a maximum of 80 hours of CE. If less than six full months have passed between the date that the license expired and the date you apply for license renewal, no additional CE is required.

CA Firm Licensees