Professional Conduct and Ethics (PC&E) continuing education is required for all active license renewals by the California Board of Accountancy. This course provides information on the provisions of the current Accountancy Act, the Accountancy Regulations, and other rules of professional conduct. The California CPA Education Foundation offers classes to meet this requirement.

The course must be a minimum of eight hours and be completed within the six years preceding the license expiration date. This means the licensee only has to complete one course in three renewal cycles (or every six years). The eight-hour course is included as part of the 80-hour CE requirement.