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New CPE Demands for License Renewal

Changes to CPE Requirements Effective for Jan. 1, 2010 License Renewals


New California Board of Accountancy CPE Requirement Frequently Asked Questions

The California Board of Accountancy is amending the section of the California Code of Regulations that governs continuing education and license renewal for CPAs to place ethics education at the forefront of the profession; ensure licensees maintain a high level of competency and remain abreast of the continually changing tax laws and professional standards throughout the entirety of the licensure period; and ensure licensees continue to receive exposure to the laws and regulations governing the practice of public accountancy in California.

Under the proposal , all licensees renewing a license in an active status will be required to complete:

  • Four hours of ethics CE every renewal period;
  • A two-hour regulatory review course every six years covering the California Accountancy Act, plus CBA regulations and enforcement actions; and
  • A minimum of 20 hours of CE (with a minimum of 12 hours in technical subject matter) each year of the two-year license renewal period as part of the 80-hour
  • CE requirement.

CBA Reinstates CE Audit Program
The CBA’s Renewal and Continuing Competency Unit is reinstating its continuing education audit program to ensure that licensees are complying with CE requirements as specified in the CBA regulations. Licensees will be randomly preselected during the license renewal process and notified of the audit approximately 90 days prior to their license expiration date.

If renewing a license in an active status, licensees will be instructed to submit documents (i.e. certificates of completion) substantiating completion of a minimum of 80 hours of CE reported at the time of renewal, which will be verified against the CE Reporting Worksheet accompanying the renewal application.

Licensees will be able to submit documentation either in hardcopy or electronically.

Licensees are required to retain CE certificates of completion for four years after renewal, and Professional Conduct and Ethics certificates of completion must be retained for six years.

For all CPE you take through the CalCPA Education Foundation, an electronic certificate of completion is stored with your online CPE record . 

Delivering the CPE You Need
The CalCPA Education Foundation offers 800 live and online events in various formats, allowing you to choose the learning method that best suits your needs. With so many events to choose from each day, you’ll find it easy to stay in compliance with the new CPE requirements.

Courses and Conferences : Live courses and conferences deliver high-quality, relevant CPE across the state, covering diverse topics, including accounting and auditing, government, ethics, not-for-profit, financial planning and more. You can take a course in your hometown, travel to one of our lauded conferences or combine your education with a little relaxation at our resort-based CE Weeks.

Webcasts : Webcasts provide a convenient way to earn CBA-approved online CPE right from your desktop. Our interactive webcasts offer you the hottest topics delivered by leading experts. Plus, you’ll reap the benefits of live courses—interaction with the instructor—without leaving your home or office.

On-Site Education and Training : Train your professional staff in your offices, conveniently and cost-effectively through our on-site education and training program. On-site education provides maximum flexibility and value. You decide where, when and whom you want to train while at the same time eliminating travel costs.

Self-Study : Work through our online and self-study courses at your own pace. Choose from a variety of topics and courses that are convenient, economical and easy to use.

Discount Programs : Our discount programs allow you, your colleagues, peers, staff or clients to experience high-quality CPE at great savings. Programs are structured to provide flexible, discounted admission to Foundation conferences, courses, webcasts and self-study.

New California Board of Accountancy CPE Requirement
Frequently Asked Questions

License renewals after Jan. 1, 2010 are subject to new ethics requirements.

License renewals after Jan. 1, 2012 are subject to minimum annual hours of CPE.

Submit a Question

FAQs

My license renewal date is in January 2010, do I need to meet the new CE requirement?
For your 2010 renewal, you need to meet the new ethics requirement, so four hours of ethics if it is a nonreporting year. If it is a PC&E reporting year you will need a two hour Regulatory Review course in addition to the four hours of ethics. The 20 hours per year requirement will be for each year leading up to you 2012 renewal.
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My next license renewal date is in 2011. Do I need to comply with the 20 hours per year requirement?
No, but you will need to be in compliance for your 2013 renewal. And for 2011 you will need to comply with the new ethics requirements.
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My renewal date is June 30, 2010, do I need four hours of ethics or six hours?
If it is your traditional reporting year for ethics, you would need 4 hours, plus a 2 hour Regulatory Review course. If it is not your ethics reporting year (traditional six-year cycle) you need only four hours of ethics.
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My license renewal is Feb. 28, 2010 and I completed my six-year ethic requirement in 2008. How many hours of ethics do I need for 2010?
You need four hours of ethics.
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Does the Foundation’s 8-hour ethics course cover the 2 hours of regulatory review CPE, as well as the 4-hour ethics requirement?
Yes, it covers both.
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What does 12 hours of technical CE mean? Do tax classes qualify?
Tax courses would be considered technical CPE. According to Section 88(a)(1), those classes that qualify for technical credit are: Accounting, auditing, fraud, taxation, consulting, financial planning, ethics as defined in Section 87(b), professional conduct regulatory review as defined in Section 87.8, 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.
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What are approved ethics courses for my 2010 license renewal?
The California Board of Accountancy has not yet approved new ethics courses for the four and two-hour requirements. In the meantime, they have said that approved ethics courses such as those offered by the CalCPA Education Foundation will qualify for renewals provided the course is completed prior to Jan. 1, 2011 and reported to the CBA prior to Jan. 1, 2012.
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