Fraud CE Requirement

Licensees subject to A&A or government continuing education requirement need to complete 8 hours of fraud CE specifically related to the detection or reporting of fraud in financial statements.

The fraud CE requirement is part of the 8o hours of CE required for license renewal but is not part of the 24-hour A&A or government CE requirement.

Both CalCPA chapters and the California CPA Education Foundation and offer CPE that meets the CBA fraud requirement.

If fewer than 80 hours of CE are needed for license renewal, the eight-hour fraud CE requirement does not apply.