Renewal Compliance Review

The California Board of Accountancy (CBA) conducts renewal compliance reviews on a sample of active licensees who have recently renewed their license. The renewal compliance review includes the verification of compliance with continuing education (CE) requirements. Renewal compliance reviews protect consumers by ensuring that licensees are complying with renewal requirements, including CE meant to ensure a high standard of practice.

If you are selected for a renewal compliance review, you will be notified via email by the CBA and provided 30 days to submit the requested documentation. Please ensure your email and mailing address are current with the CBA. You may change your email or mailing address in your CBA Connect profile.

Continuing Education Verification

Certified public accountants (CPA) selected for a renewal compliance review will be required to submit documentation verifying completion of the CE requirements for active renewal. Acceptable documentation is described below. All continuing education must meet the requirements outlined in the California Code of Regulations, title 16, article 12.

Formal CE Courses

Successful completion of a formal CE course is verified by a certificate of completion. The certificate of completion must contain the following information:

  • Your name.
  • Name of program provider.
  • Title of the course.
  • Date of completion.
  • CE hours earned.
  • Subject area.

Regulatory review course certificates of completion must have the CBA-provided course approval code on the certificate of completion.

Participant Attendance Confirmation (PAC) Form. If you do not have a certificate of completion for a CE course you successfully completed, you may request the program provider complete the PAC Form to document completion of the course(s). List the course(s) requiring verification on the form, sign, date, and submit the form to the program provider. The program provider will complete their portion of the PAC Form and submit the form to the CBA. It is your responsibility to provide the PAC Form to program providers. Please ensure that program providers are given adequate time to complete the PAC Form and return it to the CBA.

College Courses

Successful completion of a college course is verified with a college transcript that contains the following information:

  • Name of school.
  • Your name.
  • Course title.
  • Date of course completion.
  • Semester or quarter units awarded.
Teaching or Presenting

Verification of CE earned by teaching or presenting learning materials must include:

  • The organization, firm, school, etc. providing the learning activity.
  • Date(s) of presentation.
  • Title of the course or description of the content (e.g., program agenda, course catalog).
  • Documentation confirming your role as the instructor/presenter (e.g., program agenda with presenter names, course syllabus listing the instructor).
  • Documentation providing evidence of actual presentation time (e.g., program agenda, teaching contract).
National Examinations

Verification of CE earned by completing self-study modules for national examinations must include:

  • Title of the national examination self-study course(s).
  • Documentation providing evidence that you completed the self-study modules.
  • Documentation providing evidence of CE hours earned. Technical Review

Verification of CE earned by performing a technical review of CE materials must include:

  • Name of course provider.
  • Title of the course.
  • Description of the course.
  • Documentation providing evidence of the date you completed the review.
  • Documentation providing evidence of CE hours earned.

A certificate of completion or signed letter/statement from the program provider is sufficient for CE verification.

Writing Instructional Materials, Articles, and Books

Verification of CE earned by writing instructional materials must include:

  • Title of the publication.
  • Name of publisher (if applicable).
  • Description of content.
  • Documentation providing evidence of authorship (e.g., copy of article, course materials, book cover and publisher page).
  • Date of publication.

Self-published written materials are not acceptable CE.

Writing Questions for the CPA Examination

Verification of CE earned by writing questions for the CPA examination must include a letter or other statement from the American Institute of Certified Public Accountants documenting your participation and the number of CE hours you earned.