CE requirements › California CPA
California Certified Public Accountant: CE & renewal requirements
80 CE contact hours every 2 years
80 hours per 2-year cycle, with a minimum of 20 hours each year. Renews biennially.
Source: California Board of Accountancy (CBA) · confirmed 2026-06. Requirements change — always verify with the board.
Required topics
- 4 hrs ethics every cycle
- Separate 2-hr Regulatory Review course once every 6 years
- At least 40 of 80 hrs in technical subjects (and 12 of each year's 20-hour minimum)
First renewal & exemptions
First renewal is prorated (20 hours per full six-month period since licensure) and exempt from the ethics, fraud, and annual-minimum rules.
If your license lapses
Practicing on a delinquent license is a CBA violation; renewing late requires meeting the period's CE.
How CE is tracked
Self-report on renewal; keep certificates 5 years for random CBA audit. No carryover between cycles.
Watch out: No carryover, and the 20-hour/year minimum (12 technical) means you can't back-load all 80 into the final year. The 2-hour Regulatory Review runs on its own separate 6-year clock.
Are you on track? Check free
Enter your license expiration and CE hours completed — see what you still owe, the pace to finish, and your reminder schedule. No signup.
Informational only, based on the numbers you enter — not legal or licensing advice, and not an official record. Confirm your exact requirement and current status with the California Board of Accountancy (CBA).