California CPA CPE Requirements (2026): 80 Hours Every 2 Years

Requirements Overview

California mandates 80 hours of continuing professional education for each two-year renewal cycle. Licensees must earn at least 20 hours annually, with a minimum of 12 in technical subjects. At least 40 of the total 80 hours must be technical. Renewal falls on the last day of the CPA's birth month.

All CPAs must complete 4 hours of ethics per cycle plus a Board-approved Regulatory Review course every six years. The Regulatory Review is separate from ethics and cannot be used interchangeably. CPAs licensed after July 1, 2024 must complete the Regulatory Review at their first renewal.

CPAs performing attest services have additional subject-area mandates: 24 hours in accounting and auditing (or 24 in government auditing for those in that space), plus 4 hours of fraud education. CPAs doing only preparation engagements need 8 hours in that area plus the 4 fraud hours. Prohibited topics include personal growth, spirituality, and recreation.

Mandatory Topics

Renewal Pathways

Exemptions

• ✓
  Inactive Status — CPAs on inactive status are not required to complete CPE. Must convert to active status and meet CE requirements before practicing.

  Must complete 80 hours of CE in the two years preceding conversion to active status

  Must submit fingerprints for background check per CCR section 37.5
• ✓
  New Licensee (Less Than 6 Months) — No CE required if time between license issuance and first expiration is less than six months.

How You Can Complete Your CE

California CPE Rules & Limits

Details specific to California that generic CE guides tend to miss:

• Annual minimum — at least 20 hours must be completed each year of the cycle, not just by the renewal deadline.
• Carry-over — CE hours cannot be carried over from one license renewal period to another. Hours earned for early renewal cannot count toward the next cycle.
• Technical subjects must comprise at least 50% (40 hours) of the 80-hour total.
• Nontechnical subjects are capped at 50% (40 hours max).
• Instructor credit and published materials credit each capped at 50% of total hours.
• Nano Learning credits accepted in 0.2 increments but cannot apply to ethics, fraud, or regulatory review requirements.
• Self-study credit accepted in 0.2 and 0.5 increments after the first half-hour.
• Prohibited subject areas: personal growth, self-realization, spirituality, personal health/fitness, sports and recreation, foreign languages and cultures.
• Renewal deadline is the last day of the CPA's birth month, in odd or even years matching birth year parity.
• Regulatory Review self-study requires a final exam with a score of 90 or above.
• Annual minimum of 12 hours must be in technical subjects.

Provider Requirements

California accepts CPE credits for programs offered by NASBA National Registry sponsors. Board-approved providers required for Regulatory Review courses.

Tips for California CPAs

• Ethics and Regulatory Review are separate requirements — completing one does not satisfy the other. Track your 6-year Regulatory Review cycle carefully.
• If you perform any attest or audit work, budget for the extra 24 hours in A&A plus 4 fraud hours within your 80-hour total.
• Nano Learning credits are accepted in 0.2 increments but cannot count toward ethics, fraud, or Regulatory Review requirements.
• No carry-over is allowed between cycles. Hours earned for early renewal do not count toward the next period.

Sources

CPA Requirements in Nearby States

Other Professions in California

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