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 (minimum 20 hours each year, with at least 50% in technical subjects)
- Accounting and auditing: 24 hours minimum per renewal period (if you perform or report on financial statement audits or reviews)
- Regulatory review: 2 hours every 6 years (a separate, California-specific Board-approved course)
- Ethics: 4 hours per renewal period
- Fraud awareness: 4 hours per renewal period required only if you are subject to the accounting and auditing CE requirement
California Ethics CPE
California requires 4 hours of ethics CPE per two-year renewal period. This can be satisfied by an ethics course from any NASBA-registered provider. Separately, every California licensee must also complete a 2-hour California Regulatory Review course once every six years this course must be Board-approved and covers the California Accountancy Act and CBA regulations. The two requirements are distinct: a general ethics course counts toward the 4-hour ethics requirement but does not satisfy the Regulatory Review.
Fraud Awareness CPE
California requires 4 hours of fraud-related CPE per renewal period, but only for licensees who are subject to the accounting and auditing CE requirement (those who plan, direct, or perform substantial portions of audits, reviews, or other attest engagements). The content must cover fraud schemes, fraud detection, and the CPA's role in preventing and detecting fraud. Licensees not subject to the accounting and auditing requirement do not need to complete the fraud CPE.
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 24 of their 80 hours in accounting and auditing subjects.
Further Reading
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