On the last day of birth month in either an odd or even year, matching the odd or even year of birth
What is the California CPE Reporting Period?
Once every two years, on the last day of birth month in either an odd or even year, matching the odd or even year of birth
What are the California CPE Requirements?
80 hours are required for each two-year reporting period.
A minimum of 20 hours are required in each year.
A minimum of 40 hours are required in technical subjects in each two-year period.
A minimum of 12 hours are required each year in technical subjects.
There is a cap of 50% of total hours on non-technical areas, such as communication skills, word processing, sales and marketing, motivational techniques, negotiation skills, office management, practice management, and personnel management.
Up to 25% of the CPE requirement can come from the preparation of published articles and books.
The credit for services as a lecturer is capped at 50% of the total hours; an instructor can only claim credit for a repeat presentation if the underlying presentation material has been changed substantially.
The Board does not accept courses completed in the areas of personal growth, self-realization, spirituality, personal health, sports and recreation, foreign languages and cultures, etc.
What are the California CPE Subject Requirements?
Government Auditing
If the CPA engages in planning, directing, conducting substantial portions of field work, or reporting on financial or compliance audits of a government agency, then 24 hours of government CPE are required.
Accounting and Auditing
If the CPA engages in planning, directing, approving, performing substantial portions of the work, or reporting on an audit, review, compilation or attestation services on a non-governmental entity, 24 hours of accounting and auditing are required.
Preparation Engagement
If the CPA only performed preparation engagements as their highest level of service, then eight hours relating to preparation engagements or account and auditing are required.
Fraud
For those subject to the preceding three areas, an additional four hours of fraud related to the detection and/or reporting of fraud in financial statements is required. This is part of the 80 total hours required, but is not part of the 24-hour accounting and auditing, or government requirement.
Technical
At least 40 hours (50%) must be in technical subject areas, such as accounting, auditing, taxation, consulting, financial planning, Board-approved professional conduct and ethics courses, computer and information technology (not including word processing) and specialized industry or government practices related to to public accounting skills.
What is the California Ethics Requirement?
At least four hours of ethics are required in each two-year period. A Board-approved, two-hour regulatory review course with a minimum score of 90% must be completed every six years.
Note: The AccountingTools Ethics for California course fulfills the biennial four-hour requirement, while the AccountingTools California CPA Regulatory Review course fulfills the two-hour regulatory review requirement. We also offer the Tax Ethics for California CPAs course.
California CPE Rule Reference
Title 16, Article 12