California CPA CPE Requirements 2026 — Complete State Guide
California CPAs must complete 80 hours of CPE every 2-year licence renewal period. This guide covers California Board of Accountancy CPE requirements, ethics rules, and approved formats for 2026.
California CPAs are licensed by the California Board of Accountancy (CBA) and must meet specific CPE requirements to renew their licence every two years. California has one of the more detailed CPE frameworks in the US, with specific sub-requirements across multiple content areas.
California CPA CPE Requirements at a Glance
- Total hours: 80 CPE hours per 2-year renewal period
- Accounting and auditing: 20 hours minimum (if you perform or report on financial statement audits or reviews)
- Regulatory review: 4 hours every 6 years (one-time and periodic)
- Ethics: 4 hours per renewal period
- Fraud awareness: 2 hours per renewal period
California Ethics CPE
California requires 4 hours of ethics CPE per two-year renewal period. The ethics content must be California-specific — covering the California Accountancy Act and CBA regulations — not general professional ethics. This is a critical distinction: a generic ethics course will not meet California's requirement.
Fraud Awareness CPE
California mandates 2 hours of fraud awareness training per renewal period. This requirement is unique to California among US states. The content must cover fraud schemes, fraud detection, and the CPA's role in preventing and detecting fraud.
Approved CPE Formats
The CBA accepts: group live (in-person), group internet-based (live webinar), self-study with assessment, and university courses. California has no cap on self-study hours. All providers must meet NASBA CPE standards.
Record Keeping
Retain CPE records for four years after completion. The CBA conducts random audits — maintain completion certificates, provider details, programme descriptions, dates, and hour counts.
Frequently Asked Questions
Does my California CPE apply to another state? Hours completed may count in other states if the provider is on the NASBA Registry. Check each state's reciprocity rules.
I perform audits — do I need extra CPE? Yes. CPAs who perform or report on financial statement audits or reviews must complete 20 of their 80 hours in accounting and auditing subjects.
Further Reading
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