California CPA CPE Requirements

How to reach the regulator directly.

California Board of Accountancy
2450 Venture Oaks Way, Suite 300
Sacramento, CA 95833-3291
Tel: (916) 263-3680

License Renewal / Continuing Education
Tel: (916) 561-1702
Fax: (916) 263-3672
Email: renewalinfo@cba.ca.gov

The regulator's own published rules and related resources.

California Board of Accountancy

The total continuing education hours required.

80 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Annual Minimum / CE Requirement:

Effective January 1, 2010: A licensee renewing a license in an active status after December 31, 2011, shall complete a minimum of 20 hours in each year of the two-year license renewal period, with a minimum of 12 hours of the required 20 hours in Technical subject areas.

Ethics / CE Requirement:

Effective January 1, 2010: A licensee renewing a license in an active status after December 31, 2009 shall complete four hours of the 80 hours of continuing education required in an ethics course. The course subject matter shall consist of one or more of the following areas:

• a review of nationally recognized codes of conduct emphasizing how the codes relate to professional responsibilities;
• case-based instruction focusing on real-life situational learning;
• ethical dilemmas facing the accounting profession; or
• business ethics, ethical sensitivity, and consumer expectations.

Effective January 1, 2014: Programs in the following subject areas are not acceptable toward meeting this requirement: sexual harassment, workplace harassment, or workplace violence. Courses must be a minimum of one hour.

• April 13, 2021: Note from CeriFi: The CA Board has confirmed that courses that are designed to another state’s rules and regulations ARE acceptable toward the CA Ethics requirement. (This is a change from the previous policy noted below.)

• October 23, 2013: Note from CeriFi: The CA Board has confirmed that courses that are designed to another state's rules and regulations are not acceptable toward the CA Ethics requirement, although such courses can be counted as ‘Technical Subjects.’

Effective January 1, 2010 - December 31, 2013 Any program designed pursuant to the ethics requirement (above) must be a minimum of one 50-minute class hour. Should a course be comprised of multiple technical subject areas, those components specific to the ethics requirement must be a minimum of one 50-minute class hour.

Regulatory Review Course / CE Requirement:

Effective January 1, 2010: In order to renew a license in an active status after December 31, 2009, a licensee shall, within the six years preceding the license expiration date, complete a continuing education course on the provisions of the California Accountancy Act and the California Board of Accountancy Regulations specific to the practice of public accountancy in California emphasizing the provisions applicable to current practice situations.

• The course also will include an overview of historic and recent disciplinary actions taken by the Board, highlighting the misconduct which led to licensees being disciplined.
• The course shall be a minimum of two hours, and a licensee shall select from a list of Board-approved courses. The two hours can be counted towards the 80 hours requirement.
• A licensee shall report completion of the Regulatory Review course at the time of renewal. [Prior to January 1, 2014: A licensee, licensed prior to the implementation of this rule, shall maintain their existing reporting date used for the professional conduct and ethics requirement to report the completion of the Regulatory Review course.]

Government Auditing / CE Requirement:

A licensee who, while engaged in the practice of public accountancy as defined in Section 5051 of the Business and Professions Code, engages in planning, directing, conducting substantial portions of field work, or reporting on financial or compliance audits of a governmental agency shall complete 24 hours of the 80 hours required in the areas of governmental accounting, auditing or related subjects.

• This continuing education shall be completed in the same two-year license renewal period as the report is issued.
• A governmental agency is defined as any department, office, commission, authority, board, government-owned corporation, or other independent establishment of any branch of federal, state or local government.
• Related subjects are those which maintain or enhance the licensee's knowledge of governmental operations, laws, regulations or reports; any special requirements of governmental agencies; subjects related to the specific or unique environment in which the audited entity operates; and other auditing subjects which may be appropriate to government auditing engagements.

Effective January 1, 2014: Prevention, Detection and/or Reporting of Fraud affecting Financial Statements: A licensee who must complete continuing education pursuant to the government auditing continuing education requirement shall also complete an additional four hours of continuing education specifically related to the prevention, detection and/or reporting of fraud affecting financial statements. This continuing education shall be part of the 80 hours of continuing education, but shall not be part of the government auditing continuing education requirement.

• October 16, 2013: NOTE: CeriFi has confirmed with the CA Board any CPA with a renewal date on or after January 31, 2014 will only be required to complete four hours of fraud.

Effective July 1, 2005 - December 31, 2013: Detection and/or Reporting of Fraud in Financial Statements: A licensee who must complete the Government Auditing Continuing Education Requirement shall also complete an additional eight hours of continuing education specifically related to the detection and/or reporting of fraud in financial statements. This continuing education shall be part of the 80 hours of continuing education requirement, but shall not be part of the Government Auditing Continuing Education 24-hour requirement. A licensee who meets the Government Auditing Continuing Education Requirement shall be deemed to have met the requirements of the Accounting and Auditing Continuing Education Requirement. A renewal applicant who has met the 80-hour requirement and becomes subject to the Government Auditing Continuing Education Requirement during the last 6 months of a two-year license renewal period shall be granted, upon request, an extension of time of up to 6 months in which to complete the continuing education required (including completion of the "detection and/or reporting of fraud in financial statements" requirement). Continuing education completed pursuant to this extension shall be part of the 80 hours of continuing education required for the next two-year renewal period. However, it shall not be part of the 24 hours of Government Auditing Continuing Education requirement or the detection and/or reporting of fraud in financial statements requirement for the next two-year renewal period.

Accounting and Auditing / CE Requirement:

A licensee who, while engaged in the practice of public accountancy as defined in Section 5051 of the Business and Professions Code, engages in planning, directing, performing substantial portions of the work, or reporting on an audit, review, compilation, or attestation service, shall complete 24 hours of the 80 hours of continuing education required in the course subject matter pertaining to financial statement preparation and/or reporting (whether such statements are prepared on the basis of generally accepted accounting principles or other comprehensive bases of accounting), auditing, reviews, compilations, industry accounting, attestation services, or assurance services.

• This continuing education requirement shall be completed in the same two-year license renewal period as the report is issued.
• If no report is issued because the financial statements are not intended for use by third parties, the continuing education shall be completed in the same two-year period as the financial statements are submitted to the client.

Effective January 1, 2014: Prevention, Detection and/or Reporting of Fraud affecting Financial Statements: A licensee who must complete continuing education pursuant to the accounting and auditing continuing education requirement shall also complete an additional four hours of continuing education specifically related to the prevention. detection and/or reporting of fraud affecting financial statements. This continuing education shall be part of the 80 hours of continuing education, but shall not be part of the accounting and auditing continuing education requirement.

• October 16, 2013: NOTE: CeriFi has confirmed with the CA Board any CPA with a renewal date on or after January 31, 2014 will only be required to complete four hours of fraud.

Effective July 1, 2005 - December 31, 2013: Detection and/or Reporting of Fraud in Financial Statements: A licensee who must complete the Accounting and Auditing Continuing Education Requirement shall also complete an additional eight hours of continuing education specifically related to the detection and/or reporting of fraud in financial statements. This continuing education shall be part of the 80 hours of continuing education requirement, but shall not be part of the Accounting and Auditing Continuing Education 24-hour requirement. A renewal applicant who has met the 80-hour requirement and becomes subject to the Accounting and Auditing Continuing Education Requirement during the last 6 months of a two-year license renewal period shall be granted, upon request, an extension of time of up to 6 months in which to complete the continuing education required (including completion of the "detection and/or reporting of fraud in financial statements" requirement). Continuing education completed pursuant to this extension shall be part of the 80 hours of continuing education required for the next two-year renewal period. However, it shall not be part of the 24 hours of Accounting and Auditing Continuing Education requirement or the detection and/or reporting of fraud in financial statements requirement for the next two-year renewal period.

Preparation Engagements (Highest Level of Service) / CE Requirement:

Effective October 1, 2017: For periods ending October 31, 2017 and after: A licensee who provided preparation engagements as his/her highest level of service shall complete eight hours of the 80 hours of continuing education required in preparation engagements or accounting and auditing subjects.

Effective January 1, 2014: Prevention, Detection and/or Reporting of Fraud affecting Financial Statements: A licensee who must complete continuing education pursuant to the preparation engagements continuing education requirement shall also complete an additional four hours of continuing education specifically related to the prevention, detection and/or reporting of fraud affecting financial statements. This continuing education shall be part of the 80 hours of continuing education, but shall not be part of the preparation engagements continuing education requirement.

RESCINDED: Professional Conduct & Ethics (PC&E) Course / CE Requirement:

• October 2013: Note from CeriFi: The PC&E regulations noted below (and throughout the summary page) have been stricken completely from the revised CA regulations (effective on January 1, 2014) because the transition from the old PC&E requirement to the new Ethics Continuing Education and Regulatory Review requirements has been completed. The PC&E rules noted below and on this summary page are for historical purposes only.

Prior to January 1, 2010: In order to renew a license in an active status a licensee shall, within the six years preceding the license expiration date, complete a continuing education course on the provisions of the Accountancy Act and the Board of Accountancy Regulations, application to current practice, and other rules of professional conduct. Such course shall be approved by the Board prior to the licensee receiving continuing education credit for the course and shall be a minimum of 8 hours. The eight hours shall be counted towards the 80 hours.

Prior to January 1, 2010: The operative date for this regulation is based on the last two digits of the license number according to the following schedule:

• for license numbers ending with 01-33 the operative date is January 1, 1998,
• for license numbers ending with 34-66 the operative date is January 1, 2000,
• for license numbers ending with 67-00 the operative date is January 1, 2002.

Prior to January 1, 2010: The course content shall include the following:

1. A review and update of the current California Accountancy Act and the Board of Accountancy Regulations.
2. Information which will provide an understanding of how the Statutes, Regulations and cases relate to current practice situations.
3. A review of nationally recognized Codes of Professional Conduct as they relate to professional responsibility.
4. A discussion of recent relevant cases on ethics and professional responsibilities for the accounting profession.
5. A bibliography of recent publications and cases on professional conduct and ethics for the accounting profession.

Prior to January 1, 2010: A licensee may choose to take the PC&E course before the date on the license renewal form. If a licensee chooses to complete the PC&E course before the due date, the next due date is six years (three renewal cycles) from the renewal period in which the PC&E course was taken.

January 1, 2010 - December 31, 2013: Licensees may claim continuing education credit earned from completing a Board-approved course designed in fulfillment of this section for the Ethics Continuing Education Requirement (described above) and/or for the Regulatory Review Requirement (described above) provided the course is completed prior to January 1, 2011 and reported to the Board prior to January 1, 2012.

• NOTE: December 7, 2009: CeriFi has confirmed with the CA Board that licensees who complete a PC&E course prior to January 1, 2011 and report it to the CA Board prior to January 1, 2012, may claim credit as follows: four hours towards ethics education requirement, 2 hours towards regulatory review requirement, and 2 hours towards technical CE. Licensees who completed a PC&E course prior to January 1, 2011 but reported the course after January 1, 2012, may only apply the eight hours towards technical CE.

Prior to January 1, 2013: Board-approved course providers may continue to offer the PC&E course until December 31, 2010 for licensees to receive continuing education credit in fulfillment of the Ethics Continuing Education Requirement and/or for the Regulatory Review Requirement.

How the reporting cycle is structured.

Biennial.

When a reporting cycle begins.

The day after the permit expires.

The expiration date is midnight on the last day of the birth month. The year of expiration is based upon the birth year. If born in an even year, the license will expire each even year. If born in an odd year, the license will expire each odd year.

How completed credits are reported to the regulator.

Continuing Education Reporting Worksheet as provided by the Board.

Upon renewal, a licensee who is required 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:

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. Numbers of hours earned.
6. Effective January 1, 2014: Subject areas as described in "Technical Subjects" and "Non-Technical Subjects" (refer to "General Characteristics of Accredited Education" below).

Effective January 1, 2010: If credit is claimed for completing the two hour regulatory review course, 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.

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. Effective January 1, 2010: Verification by a program provider representative, such as a signature or seal.
8. Effective January 1, 2014: Subject areas as described in "Technical Subjects" and "Non-Technical Subjects" (refer to "General Characteristics of Accredited Education" below).
   • NOTE: October 29, 2013: CeriFi has confirmed with the CBA that the provider of CE courses may elect to list NASBA standards [subjects] on certificates of completion. As long as it is straightforward enough for CBA staff to determine how the subject area listed on the certificate of completion relates to the subject areas in CBA Regulations, then utilizing NASBA standards should not be a problem.

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 (effective January 1, 2014) 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. Effective January 1, 2014: Subject areas as described in "Technical Subjects" and "Non-Technical Subjects" (refer to "General Characteristics of Accredited Education" below).
   • NOTE: October 29, 2013: CeriFi has confirmed with the CBA that the provider of CE courses may elect to list NASBA standards [subjects] on certificates of completion. As long as it is straightforward enough for CBA staff to determine how the subject area listed on the certificate of completion relates to the subject areas in CBA Regulations, then utilizing NASBA standards should not be a problem.

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.

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.

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.

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.

Effective January 1, 2014: 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.

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.

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 until such time as documentation to support the required hours of continuing education for license renewal has been submitted and approved by the Board.

A licensee's willful making of any false or misleading statement, in writing, regarding his/her continuing education shall constitute cause for disciplinary action.

Prior to January 1, 2010: Professional Conduct and Ethics. If credit is claimed for completing the eight hour professional conduct and ethics course, a licensee shall obtain and retain for six years after renewal of his or 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 professional conduct and ethics course completed by the licensee
4. School, firm or organization providing the course
5. Date of completion.

The renewal or reporting deadline.

Permits issued under these rules expire at 12 midnight on the last day of the birth month of an odd numbered year if the licensee was born in an odd numbered year or of an even numbered year if the licensee was born in an even numbered year.

Permit renewal is the responsibility of the licensee.

To renew an unexpired permit, a certificate holder or registrant shall, before the time at which the permit would otherwise expire, apply for renewal on a form prescribed by the board, pay the renewal fee prescribed and give evidence to the board that the continuing education provisions of these regulations have been complied with. Renewal of an unexpired permit shall continue the permit in effect for the two-year renewal cycle ending in the licensee's birth month unless otherwise provided for in these regulations or the California Accountancy Act.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

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.

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.

Reduced or prorated requirements for a first renewal.

Continuing Education Requirements for New Licensees.

All continuing education must be completed on or after the date the initial license was issued.

Once a license is issued, the licensee must complete 20 hours of continuing education (as described in Section 87(a)(2) and (a)(3)) for each full six month period from the date the initial license was issued to the first license expiration date in order to fulfill the continuing education requirement for license renewal. If the time period between the date the initial license was issued and the first license expiration date is less than six full months, no continuing education is required for license renewal.

Government Auditing / CE Requirement. Once a license is issued, a licensee who, while engaged in the practice of public accountancy as defined in Section 5051 of the Business and Professions Code, engages in financial or compliance auditing of a governmental agency at any time between the date the initial license was issued and the first license expiration date shall complete six hours of governmental auditing continuing education as part of each 20 hours of continuing education required. Continuing education in the areas of governmental accounting and auditing shall meet the requirements of Section 87(c). Refer to 'Government Auditing / CE Requirement' in the 'Breakdown of Specific Requirements' section above. A licensee who meets the requirements of this subsection shall be deemed to have met the requirements of the Accounting and Auditing CE Requirement.

Accounting and Auditing / CE Requirement. Once a license is issued, a licensee who, while engaged in the practice of public accountancy as defined in Section 5051 of the Business and Professions Code, engages in audit, review, compilation, or attestation services at any time between the date the initial license was issued and the first license expiration date shall complete six hours of continuing education in accounting and auditing as part of each 20 hours of continuing education required. Continuing education in the areas of accounting and auditing shall meet the requirements of Section 87(d). Refer to 'Accounting and Auditing / CE Requirement' in the 'Breakdown of Specific Requirements' section above.

Effective October 1, 2017: Preparation Engagements (Highest Level of Service) / CE Requirement: Effective for CPE periods ending October 31, 2017 and after: Once a license is issued, a licensee who provided preparation engagements as his/her highest level of service at any time between the date the initial license was issued and the first license expiration date shall complete a minimum of two hours of continuing education in preparation engagements or accounting and auditing subjects as part of each 20 hours of continuing education required.

• Note from CeriFi: October 2017: CeriFi has confirmed with the CA Board that initial licensees having a pro-rated CPE period have no ethics requirement, no fraud requirement, no technical requirement (aside from the pro-rated technical course requirements noted in the 3 paragraphs above), and no minimum annual requirement. Once the license is renewed into a full 80-hour CPE period, these requirements will be enforced.

Initial License Expires. If an initial license expires (as defined in Section 81(b)(2)), the licensee must complete an additional 20 hours of continuing education (as described in Section 87(a)(2) and (a)(3)) for each full six month period from the date of license expiration to the date on which the licensee applies for license renewal, up to a total of 80 hours of continuing education. If the time period between the date the license expired and the date on which the licensee applies for license renewal is less than six full months, no additional continuing education is required for license renewal.

All continuing education required by this section shall be completed in the two-year period immediately preceding the date on which the licensee applies for license renewal. If the date on which the licensee applies for license renewal is less than two years from the date the initial license was issued, all continuing education must be completed on or after the date the initial license was issued.

Failure to Comply. A licensee's willful failure to comply with the requirements of this section shall constitute cause for disciplinary action.

Rules for professionals licensed elsewhere.

Section 36.1. Out-of-State Licensee.

1. The Board will consider applications filed under Section 5087 from holders of valid unrevoked Certified Public Accountant licenses issued under the laws of any state. The Board may deny an application when the facts indicate that the applicant has been a California resident before, during or after having obtained a CPA license in another state and when the facts indicate that the applicant's CPA license was obtained in another state to evade otherwise applicable California statutes and rules.
2. An applicant pursuant to Business and Professions Code Section 5087 may be considered to have met the education, examination, and experience requirements for issuance of the California license if the applicant shows, to the satisfaction of the Board, that he or she has engaged in the practice of public accounting as a licensed Certified Public Accountant in another state for four of the ten years preceding the date of application for a California license.
3. An applicant pursuant to Business and Professions Code Section 5087 may be considered to have met the attest experience requirement of Section 5095 if the applicant shows to the satisfaction of the Board that he or she has been authorized to provide attest services and engaged in the practice of public accounting as a Certified Public Accountant in another state for four of the ten years preceding the date of application for a California license.

Prior to January 1, 2010: Any person who applies to the Board for a certified public accountant certificate under the provisions of Section 5087, may obtain the Board's approval to engage in the practice of public accountancy under the provisions of Section 5088 subject to the applicant having completed 80 hours of qualifying continuing education within the preceding two (2) years. The Board reserves the right to verify the applicant's continuing education. If a CPA certificate is granted by the California Board of Accountancy, the provisions of subsection (d) shall apply.

Who may be excused from all or part of this requirement.

EXCEPTIONS AND EXTENSIONS.

A renewal applicant may be granted either an extension of time to complete continuing education requirements or an exception from continuing education requirements. Extensions or exceptions may be granted by the Board for the following causes:

1. Reasons of health, certified by a medical doctor, which prevent compliance by the licensee;
2. Service of the licensee on extended active duty with the Armed Forces of the United States.
3. Other good cause, such as a natural disaster or the death of an immediate family member.

Additionally, a licensee who has completed the full 80 hours of CE and becomes subject to the accounting and auditing (A&A) or government auditing CE requirements during the last six months of the two year license renewal period will be granted, upon request, an extension of up to six months in which to complete 24 hours of A&A or government auditing CE and 4 hours of fraud CE (refer to "Breakdown of Specific Requirements" above).

Continuing education completed pursuant to this extension shall be part of the 80 hour requirement for the next two-year renewal period. However, it shall not be part of the 24 hours of A&A or government auditing CE or 4 hours of fraud CE for the next two-year renewal period.

The CA Board does not have the authority to grant extensions under any other circumstances.

No extension or exception shall be made solely because of age.

INACTIVE LICENSE STATUS.
Upon application, a licensee may have his/her license placed in an inactive status.

The holder of a license in an inactive status shall not engage in the practice of public accountancy as defined in Section 5051 of the Business and Professions Code. This section does not prohibit a holder of a license in an inactive status from receiving a share of the net profits from a public accounting firm or other compensation from a public accounting firm, provided that the licensee does not otherwise engage in the practice of public accountancy.

A license in an inactive status shall be renewed during the same time period in which a license in an active status is renewed. The renewal fee for a license in an inactive status shall be the same as the renewal fee for a license in an active status.

The continuing education requirements (described in Section 87) are not applicable at the time of renewal for a licensee renewing a license in an inactive status.

At the time of renewal, the holder of a license in an inactive status may convert his/her license to an active status by paying the renewal fee and complying with the continuing education requirements. A minimum of 20 hours of continuing education shall be completed in the one-year period immediately preceding the time of renewal, 12 hours of which must be in technical subject areas.

The holder of a license in an inactive status may convert to an active status prior to the next renewal by meeting the continuing education requirements as described in the following section.

Conversion or Restoration to Active Status Prior to Renewal.

1. A licensee who has a license in an inactive or retired status may convert, or restore, the license to an active status prior to the next license expiration date by performing the following:
1. Within the 24-month period prior to converting, or restoring, to an active status, complete 80 hours of continuing education credit (as described in Section 87(a)(2) and (a)(3)), including the Ethics Continuing Education Requirement (described in Section 87(b)). A minimum of 20 hours shall be completed in the one-year period immediately preceding conversion, or restoration, to an active status, with a minimum of 12 hours of the 20 required hours in technical subject areas (described in Section 87(a)(2));
2. complete the regulatory review course (described in Section 87.8) if more than six years have elapsed since the licensee last completed the course;
3. apply to the Board in writing requesting to convert the license to an active status; and
4. complete any continuing education that is required (pursuant to subsection (k) of Section 89).
2. A licensee with a license in an inactive or retired status may not practice public accountancy until the Board approves the application for conversion, or restoration, of the license to an active status.
3. A licensee who, during the 24 months prior to converting, or restoring, his/her license to an active status, planned, directed, or conducted substantial portions of field work, or reported on financial or compliance audits of a governmental agency shall complete 24 hours of continuing education in governmental auditing as described in Section 87(c) as part of the 80 hours of continuing education required to convert his/her license to an active status. Refer to 'Government Auditing / CE Requirement' in the 'Breakdown of Specific Requirements' section above. A licensee who meets the requirements of this subsection shall be deemed to have met the requirements of the Accounting and Auditing CE Requirement (following paragraph).
4. A licensee who, during the 24 months prior to converting, or restoring, his/her license to an active status, planned, directed, or performed substantial portions of the work or reported on an audit, review, compilation, or attestation service shall complete 24 hours of continuing education in accounting and auditing as described in Section 87(d) as part of the 80 hours of continuing education required to convert his/her license to an active status. Refer to 'Accounting and Auditing / CE Requirement' in the 'Breakdown of Specific Requirements' section above.
5. Effective October 1, 2017: A licensee who during the 24 months prior to converting, or restoring, his/her license to an active status provided preparation engagements as his/her highest level of service shall complete eight hours of continuing education in preparation engagements or accounting and auditing as desribed in Section 87(e) as part of the 80 hours of continuing education required to convert his/her license to an active status. Refer to 'Preparation Engagements / CE Requirement' in the 'Breakdown of Specific Requirements' section above.
6. A licensee who must complete continuing education pursuant to paragraphs c, d, or e above shall also complete an additional four hours of continuing education specifically related to the prevention, detection and/or reporting of fraud affecting financial statements. This continuing education shall be part of the 80 hours of continuing education required, but shall not be part of the government auditing or accounting and auditing continuing education in paragraphs c, d, or e above.

Continuing Education Requirements Following Conversion or Restoration to Active Status During the Renewal Period.

1. All continuing education required by this section must be completed on or after the date of conversion, or restoration, to active status.
2. Once a license is converted, or restored, to an active status, the licensee must complete 20 hours of continuing education for each full six month period from the date of license status conversion to the next license expiration date in order to fulfill the continuing education requirement for license renewal. If the time period between the date of license status conversion and the next license expiration date is less than six full months, no continuing education is required for license renewal.
3. Once a license is converted, or restored, to an active status, a licensee who, while engaged in the practice of public accountancy as defined in Section 5051 of the Business and Professions Code, engages in financial or compliance auditing of a governmental agency at any time between the date of license status conversion, or restoration, and the next license expiration date shall complete six hours of governmental auditing continuing education as part of each 20 hours of continuing education required under paragraph b above. Continuing education in the areas of governmental accounting and auditing shall meet the requirements of Section 87(c). Refer to 'Government Auditing / CE Requirement' in the 'Breakdown of Specific Requirements' section above. A licensee who meets the requirements of this subsection shall be deemed to have met the requirements of the Accounting and Auditing CE Requirement (following paragraph).
4. Once a license is converted, or restored, to an active status, a licensee who, while engaged in the practice of public accountancy as defined in Section 5051 of the Business and Professions Code, engages in audit, review, compilation, or attestation services at any time between the date of license status conversion, or restoration, and the license expiration date shall complete six hours of continuing education in accounting and auditing as part of each 20 hours of continuing education required under paragraph b above. Continuing education in the areas of accounting and auditing shall meet the requirements of Section 87(d). Refer to 'Accounting and Auditing / CE Requirement' in the 'Breakdown of Specific Requirements' section above.
5. Effective October 1, 2017: Once a license is converted, or restored, to an active status, a licensee who provides preparation engagements as his/her highest level of service at any time between the date of license status conversion, or restoration, and the next license expiration date shall complete a minimum of two hours of continuing education in courses preparation engagements or accounting and auditing as described in Section 87(e) as part of each 20 hours of continuing education required under paragraph b above. Refer to 'Preparation Engagements / CE Requirement' in the 'Breakdown of Specific Requirements' section above.
6. If a license expired after the expiration date immediately following conversion to active status, the licensee must complete an additional 20 hours of continuing education for each full six month period from the date of license expiration to the date on which the licensee applies for license renewal, up to a total of 80 hours of continuing education in order to renew. If the time period between the date the license expired and the date on which the licensee applies for license renewal is less than six full months, no additional continuing education is required for license renewal.
1. All continuing education required by this section shall be completed in the two-year period immediately preceding the date on which the licensee applies for license renewal. If the date the licensee applies for license renewal is less than two years from the date of license status conversion, all continuing education must be completed on or after the date of license status conversion.
2. A licensee who is required to complete a total of 80 hours of continuing education pursuant to this subsection shall also complete, as a part of the 80 hours, the following:
   1. Four hours of ethics education (persuant to Board ethics requirements).
   2. If the licensee is subject to the government auditing, accounting and auditing, or preparation engagements requirements, four hours of continuing education specifically related to the prevention, detection and/or reporting of fraud affecting financial statements. This continuing education shall not be part of the government auditing, accounting and auditing, or preparation engagements continuing education required by the paragraphs above.
7. Failure to Comply. A licensee's willful failure to comply with the requirements of this section shall constitute cause for disciplinary action pursuant to Section 5100(g) of the Accountancy Act.

Continuing Education Requirements for Renewing an Expired License.
As a condition for renewing a license in an active status, a licensee renewing an expired license shall adhere to the basic requirements (described in Section 87) in the two-year period immediately preceding the date on which the licensee applies for license renewal. No carryover of continuing education is permitted from one license renewal period to another.

For the purpose of this section, the following definitions shall apply:

1. "Date of on which the licensee applies for license renewal” shall mean the date the license application, including the applicable renewal and delinquency fee, is postmarked on the envelope.
2. "Expired" license shall mean delinquent, lapsed, or a late renewal that is postmarked after the licensee's last or most recent license expiration date, up to five years.

RETIRED STATUS.

Beginning July 1, 2014: Upon application to the Board and compliance with this Article and Section 5070.1 of the Business and Professions Code, a licensee may have his or her license placed in a retired status. This Article shall not prohibit a holder of a license in a retired status from receiving a share of the net profits from a public accounting firm or other compensation from a public accounting firm, provided that the licensee does not otherwise engage in the practice of public accountancy. Failure to maintain compliance with this article and Sections 5058.3 or 5070.1 of the Business and Professions Code is unprofessional conduct and grounds for revocation or discipline of the retired license.

Application for Retired Status

To be eligible for a license in a retired status, a licensee of the Board shall submit a completed application to the Board on Form 11 R-48 (11/11) which is hereby incorporated by reference.

A licensee applying to have his or her license placed in a retired status shall have held a license as a certified public accountant or public accountant in the United States or its territories for a minimum of twenty total years; and during those twenty years, from the Board for a minimum of five years in an active status. Failure to meet the requirements of this Article and Section 5070.1 of the Business and Professions Code is grounds for denial of the application.

In order to place a license in a retired status, an applicant shall pay the application fee required by Section 70(i)(1).

Renewal of a License in a Retired Status

A licensee shall renew a license in a retired status during the same time period in which a license in an active status is renewed as described in Section 5070.5 of the Business and Professions Code.

At the time of renewal, the holder of a license in a retired status is exempt from paying the renewal fee described in Section 70(e).

At the time of renewal, the holder of a license in a retired status is exempt from the Board's continuing education requirements described in Section 87.

Limitation on Retired Status.

A licensee may be granted a license in a retired status under this Article on no more than two separate occasions.

Restoration of a License from a Retired Status to Active Status.

At the time of renewal, the holder of a license in a retired status may restore his or her license to an active status by paying the fee described in Section 70(i)(2) and complying with the continuing education requirements as described in Section 87. A minimum of 20 hours of continuing education shall be completed in the one-year period immediately preceding the time of renewal, 12 hours of which must be in subject areas described in Section 88(a)(1 ).

The holder of a license in a retired status may restore the license to an active status prior to the next renewal by paying the fee described in Section 70(i)(2) and by meeting the continuing education requirements as described in Section 87.1.

MILITARY INACTIVE STATUS:

Beginning January 1, 2014: A licensee engaged in active duty as a member of the California National Guard or the United States Armed Forces may apply to have his or her license placed in, and renewed in, a military inactive status by completing the Application for Military Inactive Status (Form 11R-49 (8/12)), which is hereby incorporated by reference. Along with the Application for Military Inactive Status (Form 11 R-49 (8/12)), a licensee shall submit sufficient evidence that he or she is engaged in active duty as a member of the California National Guard or the United States Armed Forces.

Whether unused credits can apply to the next period.

No carryover of continuing education is permitted from one license renewal period to another.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Breakdown of Specific Requirements:

Preparation Engagements (Highest Level of Service) / CE Requirement:

Effective October 1, 2017: For periods ending October 31, 2017 and after: A licensee who provided preparation engagements as his/her highest level of service shall complete eight hours of the 80 hours of continuing education required in preparation engagements or accounting and auditing subjects. He/she shall also be required to earn four hours of fraud education.

Requirements for New Licensees:

Effective October 1, 2017: Preparation Engagements (Highest Level of Service) / CE Requirement: Effective for periods ending October 31, 2017 and after: Once a license is issued, a licensee who provided prepration engagements as his/her highest level of service at any time between the date the initial license was issued and the first license expiration date shall complete a minimum of two hours of continuing education in preparation engagements or accounting and auditing subjects as part of each 20 hours of continuing education required.

• Note from CeriFi: October 2017: CeriFi has confirmed with the CA Board that initial licensees having a pro-rated CPE period will have no ethics requirement, no fraud requirement, no technical requirement (aside from the pro-rated requirements noted in this section), and no minimum annual requirement. Once the license is renewed into a full 80-hour CPE period, these requirements will be enforced.

Exemptions / Conversion or Restoration to Active Status Prior to Renewal:

Effective October 1, 2017: A licensee who during the 24 months prior to converting, or restoring, his/her license to an active status provided preparation engagements as his/her highest level of service shall complete eight hours of continuing education in courses desribed in Section 87(e) as part of the 80 hours of continuing education required to convert his/her license to an active status. Refer to 'Preparation Engagements / CE Requirement' in the 'Breakdown of Specific Requirements' section above.

Exemptions / Continuing Education Requirements Following Conversion or Restoration to Active Status During the Renewal Period:

Effective October 1, 2017: Once a license is converted, or restored, to an active status, a licensee who provides preparation engagements as his/her highest level of service at any time between the date of license status conversion, or restoration, and the next license expiration date shall complete a minimum of two hours of continuing education in courses preparation engagements or accounting and auditing as described in Section 87(e) as part of each 20 hours of continuing education required under paragraph b above. Refer to 'Preparation Engagements / CE Requirement' in the 'Breakdown of Specific Requirements' section above.

Exemptions:

Beginning July 1, 2014: Retired Status. Upon application to the Board and compliance with this Article and Section 5070.1 of the Business and Professions Code, a licensee may have his or her license placed in a retired status. At the time of renewal, the holder of a license in a retired status is exempt from the Board's continuing education requirements described in Section 87. A licensee may be granted a license in a retired status under this Article on no more than two separate occasions.

Beginning July 1, 2014: Military Inactive Status. A licensee engaged in active duty as a member of the California National Guard or the United States Armed Forces may apply to have his or her license placed in, and renewed in, a military inactive status by completing the Application for Military Inactive Status (Form 11R-49 (8/12)), which is hereby incorporated by reference. Along with the Application for Military Inactive Status (Form 11 R-49 (8/12)), a licensee shall submit sufficient evidence that he or she is engaged in active duty as a member of the California National Guard or the United States Armed Forces.

Breakdown of Specific Requirements:

Ethics Continuing Education Requirement:

Effective January 1, 2014: Programs in the following subject areas are not acceptable toward meeting this requirement: sexual harassment, workplace harassment, or workplace violence. Courses must be a minimum of one hour.

Government Auditing Continuing Education Requirement:

Effective January 1, 2014: A licensee who must complete continuing education pursuant to the government auditing continuing education requirement shall also complete an additional four hours of continuing education specifically related to the prevention, detection and/or reporting of fraud affecting financial statements. This continuing education shall be part of the 80 hours of continuing education, but shall not be part of the government auditing continuing education requirement.

• October 16, 2013: NOTE: CeriFi has confirmed with the CA Board any CPA with a renewal date on or after January 31, 2014 will only be required to complete four hours of fraud.

Accounting and Auditing Continuing Education Requirement:

Effective January 1, 2014: A licensee who must complete continuing education pursuant to the accounting and auditing continuing education requirement shall also complete an additional four hours of continuing education specifically related to the prevention, detection and/or reporting of fraud affecting financial statements. This continuing education shall be part of the 80 hours of continuing education, but shall not be part of the accounting and auditing continuing education requirement.

• October 16, 2013: NOTE: CeriFi has confirmed with the CA Board any CPA with a renewal date on or after January 31, 2014 will only be required to complete four hours of fraud.

Professional Conduct & Ethics (PC&E) Course Requirement:

• October 2013: Note from CeriFi: The PC&E regulations noted below (and throughout the summary page) have been stricken completely from the newly revised CA regulations (effective on January 1, 2014) because the transition from the old PC&E requirement to the new Ethics Continuing Education and Regulatory Review requirements has been completed. The PC&E rules noted below and on this summary page are for historical purposes only.

Reporting Method:

Upon renewal, a licensee who is required 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:

• Effective January 1, 2014: Subject areas as described in "Technical Subjects" and "Non-Technical Subjects" (refer to "General Characteristics of Accredited Education" below).

If continuing education 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:

• Effective January 1, 2014: Subject areas as described in "Technical Subjects" and "Non-Technical Subjects" (refer to "General Characteristics of Accredited Education" below).

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 ( effective January 1, 2014 ) a certificate of completion or its equivalent disclosing the following information:

• Effective January 1, 2014: Subject areas as described in "Technical Subjects" and "Non-Technical Subjects" (refer to "General Characteristics of Accredited Education" below).

Effective January 1, 2014: 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.

General Characteristics of Accredited Education / Standards of Approval of CE Activities:

Self-Study.
In order to qualify as acceptable continuing education, a self-study course, whether in electronic or paper text format, must:

1. Effective January 1, 2014: Grant continuing education credit calculated using one of the following methods:
   1. Effective January 1, 2014: Demonstrating an average completion time, measured in 50-minute continuing education hours, by pre-testing the documentation from a minimum of three current and active certified public accountants simulating the manner in which the course will be completed and showing the length of time spent by each participant to complete the course. Pre-testing participants are required to be independent of the group that developed and/or are offering the course and provide feedback on the level of difficulty of the course. The continuing education credit shall be rounded down to the nearest one-half hour credit when the total minutes of the program are not equally divisible by 50.
   2. Effective January 1, 2014: Demonstrating an average completion time, measured in 50-minute continuing education hours, by dividing the number of words contained in the text of the required reading (excluding any material not critical to the achievement of the stated learning objectives such as the course introduction, author biography, instructions, table of contents, and supplementary reference materials) by 180, adding the actual length of time in minutes of any audio or video segments, adding the number of review questions, exercises, and final examination questions multiplied by 1.85, and dividing the total by 50. The continuing education credit shall be rounded down to the nearest one-half hour credit when the total minutes of the program are not equally divisible by 50.
2. Effective January 1, 2014: Clearly define lesson objectives and manage the participant through the learning process by requiring frequent participant response to questions that test for understanding of the material presented, providing evaluated feedback to incorrectly answered questions and reinforcement feedback to correctly answered questions. For purposes of this section, evaluated feedback means a response specific to each incorrect answer to the study questions that explains why the particular answer is wrong, as each one is likely to be wrong for a different reason. For purposes of this section, reinforcement feedback means a response to the correct answer of the study questions that restates and explains why the answer selected was correct.
3. Effective January 1, 2010: Any program designed pursuant to Section 87(b) (Ethics Continuing Education) must be a minimum of one class hour. Should a program be comprised of multiple subject areas, those components specific to Ethics Continuing Education must be a minimum of one 50-minute class hour.
4. Require a passing score on a test given at the conclusion of the course. Effective January 1, 2014: The test shall not include true/false questions.
5. Effective January 1, 2014: Meet the CA Board provider requirements for self-study (refer to "Standards of Approval of CE Activities" below).

Credit for Writing:

Credit may be allowed by the Board on a hour-for-hour basis for the following activities:

• Effective January 1, 2014: Performing a technical review of instructional materials for any continuing education program which meets the CA Board's requirements of an approved program and meets all Provider requirements (refer to "Rules for Educators" below). For the purposes of this section a technical review shall mean reviewing for technical accuracy, currency of the information, and attainment of stated learning objectives.

Credit for Computer-based Education:

Effective January 1, 2014: Group viewing of a webcast program is permissible only where a live facilitator logs into the program to ask questions on behalf of the group. The live facilitator shall document and verify group participation and attendance in accordance with the requirements of Section 88.1 and 88.2 (refer to "Rules for Educators" below).

Credit for Self-Study Education:

Formal correspondence or other individual study programs are qualifying provided:

• Effective January 1, 2014: the program is completed within one year from the date of purchase or enrollment, and

Approval of CE Providers:

Regulatory Review Course Providers:
Approval shall be based on the following criteria:

• The course shall be a formal educational program that meets the requirements described in Sections 88, 88.1, and 88.2, excluding Section 88.2(c)(1)(A) and (c)(1)(B) effective January 1, 2014.
• A self-study course shall require a 90 percent passing score on a test given at the conclusion of the course. The test shall be submitted along with the course materials for approval. The test shall not include true/false type questions. effective January 1, 2014:

Standards of Approval of CE Activities:

Group Internet-Based Program (Webcast): In order to qualify as acceptable continuing education, the provider of a Group Internet-Based Program (Webcast) must:

• Updated January 1, 2014: Require and monitor attendance throughout the program by using attendance monitoring devices such as polling, questions, or surveys. The program shall include a minimum of three monitoring events each hour, at least one of which occurs at an irregular interval. (Prior to January 1, 2014: Require and monitor attendance throughout the program by using attendance monitoring devices such as polling, questions, or surveys. The program shall include a minimum of two monitoring events each half hour, at least one of which occurs at an irregular interval.)
• Effective January 1, 2014: If it is recorded or archived, have a live subject matter expert facilitate the program (webcast) to answer questions. A recorded or archived program that does not have a live subject matter expert must meet all of the CA Board's self-study requirements.

Approval of CE Providers:
Effective March 3, 2011: Sponsors providing a course designed to fulfill the Regulatory Review requirement must now include a review of California Board of Accountancy Regulations Article 6 (in addition to Articles 1, 9, 12, 12.5, and 13 which had previously been required). Refer to "Approval of CE Providers" above.

Breakdown of Specific Requirements:
Effective January 1, 2010: A licensee renewing a license in an active status after December 31, 2011, shall complete a minimum of 20 hours in each year of the two-year license renewal period, with a minimum of 12 hours of the required 20 hours in Technical subject areas.

Effective January 1, 2010: Ethics Continuing Education Requirement: A licensee renewing a license in an active status after December 31, 2009 shall complete four hours of the 80 hours of continuing education required in course subject matter specified pertaining to the following:

• a review of nationally recognized codes of conduct emphasizing how the codes relate to professional responsibilities;
• case-based instruction focusing on real-life situational learning;
• ethical dilemmas facing the accounting profession; or
• business ethics, ethical sensitivity, and consumer expectations.

Effective January 1, 2010: Any program designed pursuant to the ethics requirement (above) must be a minimum of one 50-minute class hour. Should a course be comprised of multiple technical subject areas, those components specific to the ethics requirement must be a minimum of one 50-minute class hour.

Effective January 1, 2010: Regulatory Review Course: In order to renew a license in an active status after December 31, 2009, a licensee shall, within the six years preceding the license expiration date, complete a continuing education course on the provisions of the California Accountancy Act and the California Board of Accountancy Regulations specific to the practice of public accountancy in California emphasizing the provisions applicable to current practice situations.

• The course also will include an overview of historic and recent disciplinary actions taken by the Board, highlighting the misconduct which led to licensees being disciplined.
• The course shall be a minimum of two hours, and a licensee shall select from a list of Board-approved courses. The two hours can be counted towards the 80 hours requirement.
• A licensee shall report completion of the Regulatory Review course at the time of renewal. A licensee, licensed prior to the implementation of this rule, shall maintain their existing reporting date used for the professional conduct and ethics requirement to report the completion of the Regulatory Review course.

Effective January 1, 2010: Technical Subjects: Licensees shall complete a minimum of 50 percent of the required continuing education hours in the following subject areas:

• Accounting
• Auditing
• Fraud
• Taxation
• Consulting
• Financial planning
• Ethics (as defined above)
• Regulatory review (as defined above)
• Computer and information technology (except for word processing), and
• Specialized industry or government practices that focus primarily upon the maintenance and/or enhancement of the public accounting skills and knowledge needed to competently practice public accounting.

Effective January 1, 2010: Licensees may claim continuing education credit earned from completing a Board-approved course designed in fulfillment of this section for the Ethics Continuing Education Requirement (described above) and/or for the Regulatory Review Requirement (described above) provided the course is completed prior to January 1, 2011 and reported to the Board prior to January 1, 2012.

Effective January 1, 2010: Board-approved course providers may continue to offer the PC&E course until December 31, 2010 for licensees to receive continuing education credit in fulfillment of the Ethics Continuing Education Requirement and/or for the Regulatory Review Requirement.

Reporting Method:
Effective January 1, 2010: If credit is claimed for completing the two hour regulatory review course, 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 professional conduct and ethics 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.

Requirements for New Licensees:
Effective January 1, 2010: A licensee who meets the Government Auditing Continuing Education Requirement during the initial license period shall be deemed to have met the requirements for Accounting and Auditing Continuing Education Requirement for the initial license period.

Exemptions:
Effective January 1, 2010: Inactive License Status: A minimum of 20 hours of continuing education shall be completed in the one-year period immediately preceding the time of renewal, 12 hours of which must be in technical subject areas (refer to "Breakdown of Specific Requirements" above).

Effective January 1, 2010: Conversion to Active Status Prior to Renewal: A licensee who has renewed his/her license in an inactive status may convert the license to an active status prior to the next license expiration date by:

1. completing 80 hours of programs of qualifying programs of continuing education credit, to include the Ethics Continuing Education Requirement (refer to "Breakdown of Specific Requirements" above), within the 24-month period prior to converting to active status, of which a minimum of 20 hours shall be completed in the one-year period immediately preceding conversion to an active status, with a minimum of 12 hours in technical subject areas (refer to "Breakdown of Specific Requirements" above);
2. completing the regulatory review course (refer to "Breakdown of Specific Requirements" above) if more than six years have elapsed since the licensee last completed the course;
3. applying to the Board in writing requesting to convert the license to an active status; and
4. completing any deficient continuing education that is required by the Board. The licensee may not practice public accounting until the application for conversion of the license to an active status has been approved.

Effective January 1, 2010: Continuing Education Requirements for Renewing an Expired License: As a condition for renewing a license in an active status, a licensee renewing an expired license shall adhere to the basic requirements described in Section 87 in the two-year period immediately preceding the date on which the licensee applies for license renewal. No carryover of continuing education is permitted from one license renewal period to another.

Effective January 1, 2010: Continuing Education Requirements for Renewing an Expired License: For the purpose of this section, the following definitions shall apply:

1. "Date of license renewal" shall mean the date the license application, including the applicable renewal and delinquency fee, is postmarked on the envelope.
2. "Expired" license shall mean delinquent, lapsed or a late renewal that is postmarked after the licensee's last or most recent license expiration date up to five years.

Credit for Self-Study Education:
Effective January 1, 2010: Any self-study program or component designed pursuant to the Ethics Continuing Education Requirement shall require a 90 percent passing score on a test given at the conclusion of the course. Should a program be comprised of multiple subject areas as described, those components specific to the Ethics Continuing Education Requirement shall require a 90 percent passing score on a test given at the conclusion of the component specific to the Ethics content or at the conclusion of the course.

Methods of Approval of CE Activities:
Effective January 1, 2010: Prior to offering a regulatory review course, course providers shall apply to the Board for approval of the course by completing Initial Application Package CE-RR-1 (07/09), Regulatory Review Application for Course Approval.

Effective January 1, 2010: The Board will no longer approve courses specific to the PC&E requirement after June 30, 2009.

Approval of CE Providers:
Effective January 1, 2010: Regulatory Review Course Providers: Approval shall be based on the following criteria:

1. The course shall be a formal educational program that meets the continuing education requirements of the Board.
2. The course shall provide participants with the current California Accountancy Act and California Board of Accountancy Regulations.
3. A self-study course shall require a 90 percent passing score on a test given at the conclusion of the course. The test shall be submitted along with the course materials for approval.
4. A self-study course is required to demonstrate an average completion time of two 50-minute continuing education hours by pre-testing the documentation from a minimum of four current and active certified public accountants simulating the manner in which the course will be completed and showing the length of time spent by each participant to complete the course. Pre-testing participants are required to be independent of the group that developed and/or are offering the course and provide feedback on the level of difficulty of the course.
5. If the course is a component of a larger program, the two hours devoted to the regulatory review course must be continuous and uninterrupted.
6. The course content shall include the following:
1. A review of the current California Accountancy Act, specific to the practice of public accountancy in California, and shall include a review of the following California Accountancy Act Articles: Articles 1.5, 3, 3.5, 4, 5.5, 6, 6.5 and 7.
2. A review of the current California Board of Accountancy Regulations, specific to the practice of public accountancy in California, and shall include a review of the following Accountancy' Regulations Articles: Articles 1,9, 12, 12.5, and 13.
3. The review of the California Accountancy Act and California Board of Accountancy Regulations must include a discussion on how the specified articles relate to the practice of public accountancy in California, including a review of historic and recent disciplinary actions taken by the Board, highlighting the misconduct which led to licensees being disciplined.

Effective January 1, 2010: For every course presentation, the provider that enters into the approval agreement with the Board shall:

1. Retain completion records to reflect the actual participant attendance, or in the case of a self-study course, passing test scores of 90 percent or higher. The retention period shall be eight years.
2. Be responsible for the quality and content of the course by requiring and ensuring that the course include all components and content areas represented in the approval application.
3. Update course content to reflect current laws, regulations, and enforcement violations.

Effective January 1, 2010: Professional Conduct and Ethics Course Providers: Licensees may claim continuing education credit earned from completing a Board-approved course designed in fulfillment of this section for the Ethics Continuing Education Requirement and/or for the Regulatory Review Requirement provided the course is completed prior to January 1, 2011 and reported to the Board prior to January 1, 2012.

Effective January 1, 2010: Board-approved course providers may continue to offer the PC&E course, described in this section until December 31, 2010 for licensees to receive continuing education credit in fulfillment of the Ethics Continuing Education Requirement and/or for the Regulatory Review Requirement (refer to "Breakdown of Specific Requirements").

Approval Period for Approved Providers:
Effective January 1, 2010: Regulatory Review Course Providers: The term of the approval shall be for a two-year period. In order to maintain Board approval, providers shall submit Renewal Application Package CE-RR-2 (07/09), Regulatory Review Approval Continuance Application prior to the end of the two-year period.

Revocation of Approved Provider Status:
Effective January 1, 2010: Regulatory Review Course Providers: The Board may review the records of a provider to ensure compliance with the criteria specified in this Section. Within 15 days of receipt of written notification, the provider shall submit or make available all material requested by the Board. The Board may cancel its approval for a course found not to be in compliance.

Effective January 1, 2010: A provider whose course is denied approval or when 'a previous approval is canceled by Board staff may appeal such action to the Board. The appeal shall be filed within six months of the action being appealed or the mailing of written notification, whichever is later. The appeal shall contain the following information:

1. The name and business address of the provider making the appeal.
2. The action being appealed and the date of any written notification from the Board.
3. A summary of the basis for the appeal, including any information which the provider believes was not given adequate consideration by staff.

Effective January 1, 2010: The Board will consider only appeals based on information previously considered by staff. If the provider wishes to submit for consideration additional evidence or information not previously submitted to staff. Such additional information should be submitted directly to staff with the request that its previous action be reconsidered. An appeal based on evidence or information not previously submitted to staff will be referred by the Board to staff for further consideration.

Standards of Approval of CE Activities:
Effective January 1, 2010: Live Presentation: Issue a certificate of completion with verification certified by a program provider representative such as a signature or seal, to each licensee upon satisfactory completion of the course and retain records of licensees receiving certificates of completion for a period of six years. The amount of credit reflected on the certificate of completion shall be calculated in accordance with Board approved standards. The certificate of completion must delineate the Board approved subject areas, for which the licensee may claim credit.

Effective January 1, 2010: Group Internet-Based Program (Webcast): Issue a certificate of completion with verification certified by a program provider representative such as a signature or seal, to each licensee upon satisfactory completion of the course. Satisfactory completion shall at a minimum require responding to at least 75 percent of the monitoring events during the period for which continuing education credit is being granted. Retain records of licensees receiving certificates of completion for a period of six years. The amount of credit shall be displayed on the certificate of completion and shall be calculated in accordance with Board approved standards. The certificate of completion must delineate the Board approved subject areas, for which the licensee may claim credit.

Effective January 1, 2010: Self-Study: Issue a certificate of completion with verification certified by a program provider representative such as a signature or seal, to each licensee upon satisfactory completion of the course and retain records of licensees receiving certificates of completion for a period of six years. The amount of credit shall be displayed on the certificate of completion and shall be calculated in accordance with Board approved standards. The certificate of completion must delineate the Board approved subject areas, for which the licensee may claim credit.

Record of Attendance:
Effective January 1, 2010: Regulatory Review Course Providers: For every course presentation, the provider that enters into the approval agreement with the Board shall retain completion records to reflect the actual participant attendance, or in the case of a self-study course, passing test scores of 90 percent or higher. The retention period shall be eight years.

Certificates of Attendance:
Effective January 1, 2010: Providers must issue a certificate of completion with verification certified by a program provider representative such as a signature or seal, to each licensee upon satisfactory completion of the course.

Promotional Material:
Effective January 1, 2010: Regulatory Review Course Providers: Upon receiving approval from the Board, the provider of the Regulatory Review course may represent the course in promotional materials during the term of approval, as being approved by the Board.

Standards of Approval of CE Activities:
Effective August 1, 2007: Group Internet-Based Program (Webcast): In order to qualify as acceptable continuing education, the provider of the Group Internet-Based Program (Webcast) must be in compliance with requirements below:

• Require and monitor attendance throughout the program by using attendance monitoring devices such as polling, questions, or surveys. The program shall include a minimum of two monitoring events each half hour, at least one of which occurs at an irregular interval.
• Have a live instructor while the program is being presented and a feature allowing participants to send questions/comments directly to the instructor and receive answers during the program.
• Retain for a period of six years a record of attendance that accurately assigns the appropriate number of participation hours for participants.
• Retain for a period of six years written educational goals and specific learning objectives, as well as a syllabus, which provides a general outline, instructional objectives, and a summary of topics for the course. A copy of the educational goals, learning objectives, and course syllabus shall be made available to the California Board of Accountancy upon request.
• Have a written policy to address rescheduling and the granting of partial credit in the event of a technology failure, and make that policy available to the Board upon request.

Breakdown of Specific Requirements:
Effective July 1, 2005: A licensee who must complete either the Government Auditing Continuing Education Requirement or the Accounting and Auditing Continuing Education Requirement shall also complete an additional eight hours of continuing education specifically related to the detection and/or reporting of fraud in financial statements. This continuing education shall be part of the 80 hours of continuing education requirement, but shall not be part of the Government Auditing Continuing Education 24-hour requirement.

Credit for Self-Study Education:
Effective January 1, 2005: Noninteractive self study is no longer permitted.