California CPA CPE Requirements for License Renewal: What You Need to Know

California CPAs renewing an active license must complete continuing professional education (CPE) (also called continuing education or CE) that meets the requirements of the California Board of Accountancy (CBA). Continuing education is a core part of the California CPA license renewal process.

While California’s total required CPE hours are consistent, specific subject-matter requirements depend on the services performed during the two-year, biennial renewal period.

This page provides general educational information to help CPAs understand how California determines CPA CPE requirements for license renewal, including how self-study and audio-based CPE courses fit into the CBA’s framework.

California CPA Biennial CPE Requirements at a Glance

All California CPAs renewing an active license must complete 80 hours of CPE every two years, with at least 20 hours per year (including a 12-hour annual technical minimum). Additional requirements depend on what type of services you perform.

The chart below summarizes the core CPE requirements every California CPA must know:

License Expiration Date & CPE Reporting Period

Your CPE reporting period is two years and ends on your License Expiration Date, which is the last day of your birth month in even or odd years matching your birth year.

Examples: 

• If born September 21 1980, then you renew by September 30 in even years (2026, 2028, etc.)
• If born September 21 1981, then you renew by September 30 in odd years (2027, 2029, etc.)

California CPA Continuing Education Requirements for License Renewal 

For active California CPA renewals, the CBA requires a total of 80 CPE hours completed in the two-year period immediately preceding license expiration.

These California CPE requirements include:

• 80 total CPE hours
• 40 technical hours total or the “50/50 requirement” (at least 50% technical subjects as defined by the CBA)
• 20/12 annual minimum requirement: at least 20 hours each year of the two-year period, including at least 12 hours from technical subject areas each year (commonly called the “20/12 rule”)
• 4 hours of ethics education meeting CBA requirements
• 2 hours of Regulatory Review if more than six years have lapsed since licensee last completed a Board-approved Regulatory Review course

Continuing education hours completed in excess of renewal requirements may not be carried forward to a future renewal period. 

Annual Minimum CPE Requirements

California’s 20/12 rule requires licensees renewing an active license to complete at least 20 hours of CPE in each year of the two-year renewal period, including at least 12 technical hours per year. Example technical subject areas include: taxation, financial planning, business law, computer and information technology (excluding word processing), and specialized industry practices. 

Even though the total requirement is 80 hours over two years, CPAs must still meet the annual minimum thresholds. Completing all required hours in a single year does not satisfy this requirement. 

Subject-Matter CPE Requirements Based on Services Performed

The CBA does not base CPA CPE requirements on factors like job title, firm size, or a generic practice type. Instead, the CBA assesses the specific professional services a licensee actually performed during the two-year period before their license expired. If these services included certain activities, as detailed below, the licensee may need to meet additional subject-matter requirements.

Accounting and Auditing (A&A) 24 Hours

If a licensee planned, directed, or performed a substantial portion of the work or reported on an audit, review, compilation or attestation service of a non-governmental agency during the renewal period, the CBA requires 24 hours of A&A CPE.

Governmental Auditing 24 Hours

If a licensee planned, directed, or conducted a substantial portion of the field work or reported on a financial or compliance audit of a governmental agency, California requires 24 hours of government auditing CPE. When applicable, government auditing CPE satisfies the A&A requirement. 

Preparation Engagements 8 Hours

Licensees who performed preparation engagements during the renewal period are subject to an 8-hour preparation engagement requirement.

Fraud 4 Hours

A licensee subject to the A&A, governmental auditing, or preparation engagement CPE requirement must also complete four hours of fraud CPE, specifically related to the prevention, detection, and/or reporting of fraud affecting financial statements.

Note: not all subject-matter requirements apply to every licensee.

California CPA Ethics Requirement

As part of California CPA license renewal, the CBA requires 4 hours of ethics education during each two-year renewal period.

Ethics courses must meet CBA requirements, but do not need to be selected from a CBA-approved ethics course list. Ethics courses may include:

• A review of nationally recognized professional standards and codes of conduct, including those issued by the American Institute of Certified Public Accountants (AICPA)
• Case-based instruction focusing on real-life situational learning
• Ethical dilemmas facing the accounting profession
• Business ethics, ethical sensitivity, and consumer expectations

The Ethics Requirement is not interchangeable with Regulatory Review Requirement. 

Regulatory Review Requirement

California requires a two-hour Board-approved Regulatory Review course when more than six years have lapsed since a licensee last completed a Board-approved Regulatory Review course.

This is the only continuing education category for which the CBA maintains a Board-approved course list. The Regulatory Review Requirement is not interchangeable with the 4 hour ethics education requirement.  

First Renewal / New Licensees

Licensees renewing for the first time will often have prorated CPE requirements. The CBA explains first-renewal CE as 20 hours for each full six-month period from license issuance through the first expiration date, and the CBA will specify the first-renewal amount in the license approval materials. Certain newly licensed CPAs may be required to complete a Board-approved Regulatory Review course at first renewal, depending on license issuance date and CBA guidance.

California CPA CPE Courses: What to Know

The CBA permits continuing education to be completed in multiple formats, provided the education meets regulatory standards for content, participation, and documentation.

Self-Study Continuing Education

Many California CPAs complete qualifying CPE courses through self-study formats, including on-demand and audio-based education.

Self-study continuing education is completed independently (not in a group setting). CBA guidance emphasizes that licensees are responsible for determining whether a course meets requirements, and providers have specific obligations for self-study course design and records. 

The CBA does not classify CE by brand, medium, or platform. Licensees are responsible for properly classifying courses (including technical vs. non-technical) and keeping documentation in case of verification/audit. 

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based QAS Self-Study continuing professional education format designed to support CPAs through accessible, on-demand learning.

While LumiQ is often described as a “CPE podcast,” its episodes are structured educational programs intended to fit within self-study continuing education under California’s framework, when completed and reported in accordance with CBA requirements.

LumiQ does not determine a licensee’s individual CPA CPE requirements and does not provide regulatory or compliance advice. CPAs remain responsible for:

• Determining which requirements apply based on services performed
• Properly classifying completed self-study CPE
• Maintaining documentation in case of CBA audit 

CPE Providers and California CPA Renewal

California does not require continuing education providers to be registered with NASBA for courses to count toward California CPA license renewal. Acceptance depends on whether the education meets CBA requirements.

Exception: Regulatory Review must be selected from the CBA Board-approved course list. 

California Board of Accountancy License Renewal

The California Board of Accountancy (CBA) is the sole authority on California CPA license renewal and CPE compliance. Renewal may involve certifying completion of CPE and providing documentation if selected for verification/audit.