Continuing Education Quick Reference Guide

Active Status License Renewal

A total of 80 hours of CE must be completed in the two-year period immediately preceding license expiration, including:

  • A minimum of 20 hours completed during each year of the two-year license renewal period, including 12 hours in technical subject matter.
    • For example: For a license set to expire on January 31, 2024 a licensee must complete a minimum of 20 hours of CE, with 12 hours in technical subject matter, between February 1, 2022 through January 31, 2023. In addition, a minimum of 20 hours of CE, with 12 hours in technical subject matter, must be completed between February 1, 2023 through January 31, 2024. These hours are included in the 80 -hour CE requirement.
  • Four hours of ethics education. Please note this course is not interchangeable with the Board-approved Regulatory Review course.
  • A two-hour Board-approved Regulatory Review course if more than six years have lapsed since you last completed a Board-approved Regulatory Review course. Please note this course is not interchangeable with the ethics course.
  • If subject to the government auditing or accounting and auditing (A&A) CE requirement, you must complete 24 hours of CE in the appropriate subject matter plus four hours of fraud CE.
  • If subject to the preparation engagement CE requirement, you must complete eight hours of CE in the appropriate subject matter plus four hours of fraud CE.
  • The remaining hours may be completed in qualifying technical or non-technical subject matter of your choosing, so long as a minimum of 40 hours are completed in technical subject matter.

All CE must be completed during your two-year licensure period. You cannot carry over CE hours from one license renewal period to another. If you renew early and complete additional CE before your license expiration date in the current license renewal period, you cannot count it toward the 80 hours of CE required for your next license renewal.

For more detailed (CE) requirement information, please see the Overview of the Renewal Process.

New Licensees

You must complete 20 hours of CE for each full six-month period from the date your license was issued to your next license expiration date. This is the method to calculate the total CE hours required for active license renewal. It is not required that you complete 20 hours of CE during each six-month period. Your CE must be taken between the date your license was issued and your first expiration date.

All licensees with a CPA license issued on or after July 1, 2024, must complete a Board-approved Regulatory Review course for their first renewal. A licensee that took and passed the California Society of CPA’s Professional Ethics Exam (PETH Exam), and received their initial license after July 1, 2024, may use the PETH Exam to satisfy the Regulatory Review requirement. If a CBA-approved Regulatory Review course was completed, the PETH Exam may be used as two hours of technical CE.

Licensees must complete the Regulatory Review course even if their first expiration date is less than six months from their license issuance date.

If you are required to complete government auditing or A&A, you need to complete six hours of CE in the appropriate subject matter as part of each 20 hours of CE.

If you are required to complete preparation engagement CE, you need to complete two hours of CE in the appropriate subject matter as part of each 20 hours of CE.

If the time between the date of issuance and the next license expiration date is less than six full months, no additional CE is required for license renewal.

You do not need to complete the ethics requirement or the fraud requirement unless you have had your license for a full two years and 80 hours of CE is required. New licensees do not need to meet the yearly 20-hour requirement on the first renewal.

Status Conversion

If converting your license to an active status within 90 days of the next expiration date, you must complete the license renewal application documenting completion of the required CE hours listed below. The renewal application can be completed using CBA Connect.

If converting your license to an active status more than 90 days before the next expiration date, you must complete a Status Conversion Form documenting completion of the required CE hours listed below. The Status Conversion form can be emailed to renewalinfo@cba.ca.gov (preferred) or mailed to the CBA.

A total of 80 hours of CE must be completed during the two-year period preceding status conversion, including:

  • A minimum of 20 hours completed within the one-year period immediately preceding license status conversion, including 12 hours in technical subject matter.
  • Four hours of ethics education.
  • A two-hour Board-approved Regulatory Review course if more than six years have lapsed since you last completed a Board-approved Regulatory Review course. Please note this course is not interchangeable with the ethics course.
  • If subject to the government auditing or A&A CE requirement, you must complete 24 hours of CE in the appropriate subject matter plus four hours of fraud CE.
  • If subject to the preparation engagement CE requirement, you must complete eight hours of CE in the appropriate subject matter plus four hours of fraud CE.
  • The remaining hours may be completed in qualifying technical or non-technical subject matter of your choosing, so long as a minimum of 40 hours are completed in technical subject matter.

Pursuant to California Code of Regulations section 37.5, licensees converting their license to an active status must submit fingerprints to the Department of Justice for the purpose of having a state and federal criminal offender record background check. 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 have not renewed in an active status since 2014 and need to know if the CBA has your fingerprints on file, please email renewalinfo@cba.ca.gov.

Continuing Education after Status Conversion

Once your license is converted to active status, you must complete 20 hours of CE for each full six-month period from the date of license status conversion to the next license expiration date. This is the method to calculate the total CE hours required for active license renewal. It is not required that you complete 20 hours of CE during each six-month period. Your CE must be taken between the date of conversion and your next expiration date.

If you are required to complete government auditing or A&A, you need to complete six hours of CE in the appropriate subject matter as part of each 20 hours of CE.

If you are required to complete preparation engagement CE, you need to complete two hours of CE in the appropriate subject matter as part of each 20 hours of CE.

If the time between the date of license status conversion and the next license expiration date is less than six full months, no additional CE is required for license renewal.

You do not need to complete the ethics requirement or the fraud requirement unless your license has been in an active status for a two full years and the total of 80 hours is required. You do not have to meet the yearly 20-hour CE requirement on the renewal immediately following status conversion.

Continuing Education after a Delinquent Renewal

A total of 80 hours of CE must be completed between the date on which you last renewed and your next license expiration date. If you renewed by mail, the postmark date is considered the date on which you last renewed. If you renewed though CBA Connect, the day that you submitted your application is the date on which you last renewed.

For example, if your license expired on May 31, 2022 and you renewed your license late on November 4, 2022, the 80 hours of CE required for your 2024 renewal will need to have been completed between November 5, 2022 and May 31, 2024.


The 80 hours must include:
  • A minimum of 20 hours completed during each year of the two-year license renewal period, including 12 hours in technical subject matter.

    Note: if you renewed more than a year late on your last renewal, you will not meet this requirement for your next renewal and will need to contact the Renewal Unit for at renewalinfo@cba.ca.gov or 916-561-1702 for guidance.
  • Four hours of ethics education. Please note this course is not interchangeable with the Board-approved Regulatory Review course.
  • A two-hour Board-approved Regulatory Review course if more than six years have lapsed since you last completed a Board-approved Regulatory Review course. Please note this course is not interchangeable with the ethics course.
  • If subject to the government auditing or accounting and auditing (A&A) CE requirement, you must complete 24 hours of CE in the appropriate subject matter plus four hours of fraud CE.
  • If subject to the preparation engagement CE requirement, you must complete eight hours of CE in the appropriate subject matter plus four hours of fraud CE.
  • The remaining hours may be completed in qualifying technical or non-technical subject matter of your choosing, so long as a minimum of 40 hours are completed in technical subject matter.


More information on CE requirements may be found in the Overview of the Renewal Process.